DECRETO 27 novembre 2001 - Modalita' di controllo e regolazione contabile del credito di imposta per lo sviluppo delle attivita' di commercio elettronico di cui all'art. 103, commi 5 e 6, della legge 23 dicembre 2000, n. 388
IL MINISTRO DELLE ATTIVITA' PRODUTTIVE di concerto con IL MINISTRO DELL'ECONOMIA E DELLE FINANZE Visto l'art. 103 della legge 23 dicembre 2000, n. 388 (legge finanziaria 2001), ed in particolare i commi 5 e 6, i quali dispongono, tra l'altro, la concessione di crediti di imposta per lo sviluppo delle attivita' di commercio elettronico, e stabiliscono che, con decreto del Ministro dell'industria, del commercio e dell'artigianato, adottato di concerto con i Ministri delle finanze e del tesoro, del bilancio e della programmazione economica vengano determinate le modalita' di controllo e regolazione contabile del predetto credito di imposta, concesso a ciascun beneficiario; Visto il Regolamento di cui al decreto del Ministro delle finanze 31 gennaio 2000, n. 58, pubblicato nella Gazzetta Ufficiale della Repubblica italiana - serie generale - n. 63 del 16 marzo 2000, in materia di modalita' di fruizione delle agevolazioni sotto forma di credito di imposta di cui all'art. 1 del decreto-legge 23 giugno 1995, n. 244, convertito, con modificazioni, dalla legge 8 agosto 1995, n. 341, nonche' delle relative regolazioni contabili; Visto il decreto legislativo 30 luglio 1999, n. 300, in materia di riforma dell'organizzazione del Governo a norma dell'art. 11 della legge 15 marzo 1997, n. 59; Ravveduta la necessita' di indicare per il credito di imposta per il commercio elettronico metodi e procedure omologhi a quelli gia'...
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