DECRETO 11 marzo 1999 - Rinvio del termine di pagamento per i ruoli relativi alle violazioni della tassa di concessione governativa sulla partita I.V.A. anno 1996
IL DIRETTORE GENERALE del Dipartimento delle entrate Visto il decreto del Presidente della Repubblica 26 ottobre 1972, n. 633 e successive modificazioni ed integrazioni, che reca disposizioni generali in materia di imposte sul valore aggiunto; Visto l'art. 15, della legge 27 dicembre 1997, n. 449, che ha riaperto i termini per la chiusura delle partite I.V.A. inattive; 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 febbraio 1999 sono state iscritte a ruolo, con scadenza aprile 1999, i rilievi relativi alle violazioni della tassa di concessione governativa sulla partita I.V.A. afferenti l'anno 1996; Rilevato che alcune delle predette iscrizioni a ruolo contenevano importi non dovuti dai contribuenti; Considerato che...
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