DECRETO 1 marzo 2002 - Ripresa della riscossione dei tributi sospesi a seguito dell'emergenza causata dalla BSE
IL MINISTRO DELL'ECONOMIA E DELLE FINANZE Visto l'art. 9, comma 2, della legge 27 luglio 2000, n. 212, che attribuisce al Ministro delle finanze, sentito il Ministro del tesoro, del bilancio e della programmazione economica, il potere di sospendere o differire, con proprio decreto, il termine per l'adempimento degli obblighi tributari a favore dei contribuenti interessati da eventi eccezionali e imprevedibili; Visto il decreto-legge 11 gennaio 2001, n. 1, convertito, con modificazioni, dalla legge 9 marzo 2001, n. 49, concernente "Disposizioni urgenti per la distruzione del materiale specifico a rischio per encefalopatie spongiformi bovine e delle proteine e animali ad alto rischio, nonche' per l'ammasso pubblico temporaneo delle proteine animali a basso rischio"; Visto l'art. 7-ter, comma 1, della predetta legge 9 marzo 2001, n.
49, che rinvia ad un successivo decreto del Ministro dell'economia e delle finanze da adottare ai sensi dell'art. 9, comma 2, della legge 27 luglio 2001, n. 212, la sospensione o il differimento dei termini relativi agli adempimenti ed ai versamenti tributari a favore degli allevatori di bovini delle aziende di macellazione e degli esercenti attivita' di commercio all'ingrosso e al dettaglio di carni, colpiti dagli eventi verificatisi a seguito dell'emergenza causata dall'encefalopatia spongiforme bovina (BSE); Visto l'art. 1, comma 1, del decreto 14 marzo 2001, che prevede la sospensione per sei mesi, a decorrere dal 15 febbraio 2001, dei termini relativi ai versamenti diretti dei tributi a favore dei soggetti indicati nell'art. 7-ter, comma 1, della legge 9 marzo 2001, n. 49; Visto l'art. 1, comma 2, del predetto decreto 14 marzo 2001, il quale prevede che la sospensione di cui al comma 1 si applica anche ai versamenti delle ritenute alla fonte da operare a titolo di acconto dai soggetti sopracitati in qualita' di sostituti di imposta, ai sensi degli articoli 23, 24, 25, 25-bis e 28, comma 1, del decreto del Presidente della Repubblica 29 settembre 1973, n. 600; Visto l'art. 1, comma 1, del decreto 7 agosto 2001, che prevede la...
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