Criteri per la determinazione del tasso di interesse da applicare alle operazioni di mutuo, effettuate dagli enti locali ai sensi dell'art. 22 del decreto-legge 2 marzo 1989, n. 66, convertito, con modificazioni, dalla legge 24 aprile 1989, n. 44.
IL DIRETTORE GENERALE del Tesoro
Visto il decreto-legge 2 marzo 1989, n. 66, recante disposizioni urgenti in materia di autonomia impositiva degli enti locali e di finanza locale, convertito, con modificazioni, nella legge 24 aprile 1989, n. 144 e, in particolare, l'art. 22, comma 2, il quale attribuisce al Ministro del tesoro il compito di determinare periodicamente con proprio decreto, le condizioni massime ed altre modalita' da applicare alle operazioni di mutuo effettuate dagli enti locali al fine di ottenere un'uniformita' di trattamento; Visti i decreti del 28 giugno 1989, del 26 giugno 1990, del 25 marzo 1991 e del 24 giugno 1993, concernenti le modalita' di determinazione della misura massima del tasso di interesse da applicare sulle predette operazioni di mutuo regolate a tasso variabile; Considerato che tra i parametri utilizzati per il calcolo della misura massima del tasso di interesse variabile risulta il tasso medio della lira interbancaria rilevato dalla Banca d'Italia; Vista la lettera in data 30 giugno 2004, con la quale la Banca d'Italia ha fatto presente che il ´tasso della lira interbancariaª non viene piu' rilevato da parte dell'Istituto, in quanto basato su tipologie di operazioni non effettuate sul mercato telematico e, quindi, non significative e ne ha proposto la...
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