DECRETO 2 giugno 1998 - Individuazione di ulteriori soggetti ai fini dell'applicazione dell'imposta sostitutiva sulle plusvalenze e altri redditi diversi
DECRETO 2 giugno 1998.
Individuazione di ulteriori soggetti ai fini dell'applicazione dell'imposta sostitutiva sulle plusvalenze e altri redditi diversi.
IL MINISTRO DEL TESORO, DEL BILANCIO E DELLA PROGRAMMAZIONE ECONOMICA
di concerto con IL MINISTRO DELLE FINANZE
Visto l'art. 3, comma 160, della legge 23 dicembre 1996, n. 662, recante delega al Governo per il riordino del trattamento tributario dei redditi di capitale e dei redditi diversi nonche' delle gestioni individuali di patrimoni e degli organismi di investimento collettivo mobiliare e per la modifica del regime delle ritenute alla fonte sui redditi di capitale o delle imposte sostitutive afferenti i redditi medesimi; Visto il decreto legislativo 21 novembre 1997, n. 461, concernente il riordino della disciplina tributaria dei redditi di capitale e dei redditi diversi, in attuazione della suddetta delega; Visto l'art. 6 del decreto legislativo medesimo in forza del quale, con decreto del Ministro del tesoro, del bilancio e della programmazione economica di concerto con il Ministro delle finanze, possono essere individuati altri soggetti, oltre alle banche ed alle societa' di intermediazione mobiliare, ai fini dell'applicazione dell'imposta sostitutiva su ciascuna plusvalenza o altro reddito diverso realizzato;
Decreta:
Ai fini dell'applicazione delle disposizioni dell'art...
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