Rateazione del residuo carico tributario dovuto dalla Star Clutch S.r.l., in Jesi.
IL DIRETTORE CENTRALE PER LA RISCOSSIONE del Dipartimento delle entrate Visto il decreto del Presidente della Repubblica 29 settembre 1973, n. 602, e le successive modificazioni ed integrazioni, contenente disposizioni sulla riscossione dei tributi erariali; Visto il decreto del Presidente della Repubblica 28 gennaio 1988, n. 43, e le successive modificazioni, istitutivo del servizio di riscossione dei tributi e di altre entrate dello Stato ed altri enti pubblici; Visto il decreto legislativo 3 febbraio 1993, n. 29; Vista l'istanza prodotta in data 21 novembre 1997 con la quale la Star Clutch S.r.l., con sede in Jesi, ha chiesto ex art. 19, terzo comma, la rateazione per il pagamento di un carico tributario relativo ad imposte dirette afferente gli anni di imposta 1991-92-93, iscritto nei ruoli posti in riscossione alla scadenza di novembre 1997 per il complessivo importo di L. 109.018.840 adducendo di trovarsi, allo stato attuale, nell'impossibilita' di corrispondere il predetto importo; Visto il decreto direttoriale del 1 luglio 1997, n. 1/5441/U.D.G., con il quale il direttore centrale per la riscossione e' stato delegato ad adottare i provvedimenti di rateazione di cui all'art.
19, terzo comma, del Presidente della Repubblica del 29 settembre 1973, n. 602; Considerato che la direzione regionale delle entrate per le Marche, tenuto anche conto dell'avviso espresso dagli organi all'uopo interpellati, ha manifestato parere favorevole alla concessione del richiesto beneficio, in quanto nella fattispecie concreta sussiste la necessita' di salvaguardare i livelli occupazionali e di assicurare e mantenere il proseguimento delle attivita' produttive della menzionata societa'; Considerato che il pagamento immediato aggraverebbe la situazione economicofinanziaria del contribuente con ripercussioni negative anche sull'occupazione dei propri dipendenti; Considerato, inoltre, che per effetto del versamento di un acconto di L. 23.000.000 l'ammontare residuo dovuto e' pari a L. 86.018.840; Ritenuto...
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