PROVVEDIMENTO 4 novembre 2015 - Fissazione dell'aliquota per il calcolo degli oneri di gestione da dedursi dai premi assicurativi incassati nell'esercizio 2016 ai fini della determinazione del contributo di vigilanza sull'attivita' di assicurazione e riassicurazione. (Provvedimento n. 38). (15A08584)
L'ISTITUTO PER LA VIGILANZA SULLE ASSICURAZIONI Vista la legge 12 agosto 1982, n. 576, recante la riforma della vigilanza sulle assicurazioni, e le successive disposizioni modificative ed integrative;
Visto il decreto legislativo 26 maggio 1997, n. 173, recante attuazione della direttiva 91/674/CEE in materia di conti annuali e consolidati delle imprese di assicurazione;
Visto il decreto legislativo 7 settembre 2005, n. 209, concernente il Codice delle Assicurazioni Private, e le successive disposizioni modificative ed integrative;
Visto in particolare l'art. 335, comma 2, del citato decreto legislativo 7 settembre 2005, n. 209, il quale prevede che il contributo di vigilanza sull'attivita' di assicurazione e riassicurazione e' commisurato ad un importo non superiore al due per mille dei premi incassati in ciascun esercizio, escluse le tasse e le imposte ed al netto di un'aliquota per oneri di gestione calcolata dall'IVASS mediante apposita elaborazione dei dati risultanti dai bilanci dell'esercizio precedente;
Visto il decreto-legge 6 luglio 2012, n. 95, convertito con modificazioni dalla legge 7 agosto 2012, n. 135, recante disposizioni urgenti per la revisione della spesa pubblica con invarianza dei servizi ai cittadini, istitutivo dell'IVASS ed, in particolare, l'art. 13;
Visto il Regolamento ISVAP n. 22 del 4 aprile 2008 concernente le disposizioni e gli schemi per la redazione del bilancio di esercizio e della relazione semestrale delle imprese di...
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