LEGGE REGIONALE 24 dicembre 2013, n. 79 - Riordino degli sgravi fiscali alle imprese a valere sull'imposta regionale sulle attivita' produttive (IRAP). (14R00033)
(Pubblicata nel Bollettino ufficiale della Regione Toscana n. 63 del 31 dicembre 2013) IL CONSIGLIO REGIONALE Ha approvato IL PRESIDENTE DELLA GIUNTA Promulga la seguente legge: (Omissis). Art. 1 Riduzione delle aliquote IRAP per le ONLUS, le cooperative sociali e le imprese sociali 1. L'aliquota ordinaria dell'imposta regionale sulle attivita' produttive (IRAP) e' ridotta di 0,92 punti percentuali: a) per i soggetti di cui all'art. 3, comma 1, lettera e), del decreto legislativo 15 dicembre 1997, n. 446 (Istituzione dell'imposta regionale sulle attivita' produttive, revisione degli scaglioni, delle aliquote e delle detrazioni dell'Irpef e istituzione di una addizionale regionale a tale imposta, nonche' riordino della disciplina dei tributi locali), considerati organizzazioni non lucrative di utilita' sociale (ONLUS) ai sensi dell'art. 10 del decreto legislativo 4 dicembre 1997, n. 460 (Riordino della disciplina tributaria degli enti non commerciali e delle organizzazioni non lucrative di utilita' sociale), limitatamente alle attivita' istituzionali esercitate;
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per le cooperative sociali di cui alla legge 8 novembre 1991, n. 381 (Disciplina delle cooperative...
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