DECRETO 11 marzo 1999 - Rinvio del termine di pagamento per i ruoli relativi alla liquidazione dei modelli di dichiarazione 740, 750, 760, 770 afferenti l'anno 1992
IL DIRETTORE GENERALE del Dipartimento delle entrate Visto il decreto del Presidente della Repubblica 22 dicembre 1986, n. 917, e successive modificazioni ed integrazioni, che reca disposizioni generali in materia di imposte sui redditi; Visto il decreto del Presidente della Repubblica 29 settembre 1973, n. 600, e successive modificazioni ed integrazioni contenente disposizioni generali in materia di accertamento delle imposte sui redditi; Visto il decreto del Ministro delle finanze dell'11 febbraio 1997, n. 37, con il quale e' stato adottato il regolamento recante norme relative all'esercizio del potere di autotutela da parte degli organi dell'amministrazione finanziaria; Visti, in particolare, l'art. 2, che prevede taluni casi di annullamento degli atti impositivi da parte dell'amministrazione finanziaria e l'art. 3, che indica quale ipotesi prioritaria di esercizio dell'autotutela le fattispecie di rilevante interesse generale e, fra queste ultime, quelle per le quali sia in atto, ovvero vi sia rischio di un vasto contenzioso; Ritenuto che il potere di autotutela include il potere di sospensione degli atti, al fine di consentirne l'esame di legittimita' e di evitare che l'esecuzione produca, prima dell'eventuale annullamento, disagi ovvero effetti lesivi nei confronti dei contribuenti; Considerato che con emissione dicembre 1998 sono stati iscritti a ruolo, con scadenza aprile 1999, i rilievi relativi alla liquidazione dei modelli di dichiarazione 740/93 - 750/93 - 760/93 - 770/93 afferenti l'anno 1992; Rilevato che alcune delle predette iscrizioni a ruolo contenevano...
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