DECRETO 12 settembre 2013 - Sviluppo di risorse energetiche e minerarie nazionali strategiche. (13A07698)
IL MINISTRO DELL'ECONOMIA E DELLE FINANZE di concerto con IL MINISTRO DELLO SVILUPPO ECONOMICO Visto l'art. 16 del decreto-legge 24 gennaio 2012, n. 1, convertito, con modificazioni, dalla legge 24 marzo 2012, n. 27, recante «Sviluppo di risorse energetiche e minerarie nazionali strategiche»;
Visto il comma 1 del citato art. 16 che demanda a un decreto del Ministro dell'economia e delle finanze, di concerto con il Ministro dello sviluppo economico, la definizione delle modalita' per individuare le maggiori entrate effettivamente realizzate e delle modalita' di destinazione di una quota di tali maggiori entrate per lo sviluppo di progetti infrastrutturali e occupazionali di crescita dei territori di insediamento degli impianti produttivi e dei territori limitrofi nonche' ogni altra disposizione attuativa;
Visto il testo unico delle imposte sui redditi, di cui al decreto del Presidente della Repubblica 22 dicembre 1986, n. 917, e successive modificazioni;
Visto il decreto interministeriale 8 marzo 2013, di approvazione della Strategia energetica nazionale;
Decreta: Art. 1 Finalita' e ambito di applicazione 1. Una quota dell'imposta sul reddito delle societa' (IRES) di cui al titolo II del testo unico delle imposte sui redditi, approvato con decreto del Presidente della Repubblica 22 dicembre 1986, n. 917 (TUIR), versata dai soggetti di nuova costituzione che hanno sede legale nelle regioni a statuto ordinario e svolgono nelle stesse regioni, in base a concessioni di coltivazione di idrocarburi liquidi e gassosi in terraferma, le attivita' di coltivazione relative a progetti di sviluppo presentati a decorrere dalla data di pubblicazione nella Gazzetta Ufficiale del presente decreto, individuate dalla codifica ATECO B06, relativamente alla attivita' prevalente, e' iscritta in apposito Fondo dello stato di previsione del Ministero dello sviluppo economico, denominato di seguito "Fondo". La quota e'...
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