DECRETO 5 marzo 1999 - Modificazione della misura del saggio degli interessi annui dovuti per la dilazione di pagamento dell'imposta di successione
IL MINISTRO DELLE FINANZE Visto il testo unico delle disposizioni concernenti l'imposta sulle successioni e donazioni, approvato con il decreto legislativo 31 ottobre 1990, n. 346; Visto il decreto del Ministro del tesoro, del bilancio e della programmazione economica 10 dicembre 1998, pubblicato nella Gazzetta Ufficiale n. 289 dell'11 dicembre 1998, con il quale si e' provveduto a ridurre la misura del saggio degli interessi legali di cui all'art.
1284 del codice civile fissandola al 2,5 per cento in ragione d'anno con decorrenza 1 gennaio 1999; Visto l'art. 10 della legge 18 febbraio 1999, n. 28, il quale modifica, all'art. 38, comma 2, del testo unico delle disposizioni concernenti l'imposta sulle successioni e donazioni, approvato con decreto legislativo 31 ottobre 1990, n. 346, la misura degli interessi del nove per cento annuo sulle dilazioni di pagamento e stabilisce che tale misura e' determinata con decreto del Ministro delle finanze; Visto l'art. 45 del decreto legislativo 31 marzo 1998, n. 80, e l'art. 13 della legge 8 maggio 1998, n...
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