Sospensione dei termini relativi agli adempimenti di obblighi tributari aventi scadenza nel periodo dal 31 ottobre 2002 al 31 marzo 2003 a favore dei soggetti residenti, alla data del 31 ottobre 2002, in taluni comuni della provincia di Campobasso interessati dagli eventi sismici verificatisi nella stessa data del 31 ottobre...
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 ed imprevedibili; Visto l'art. 23 del decreto legislativo 30 luglio 1999, n. 300, con il quale e' stato istituito il Ministero dell'economia e delle finanze e allo stesso sono state trasferite le funzioni dei Ministeri del tesoro, del bilancio e della programmazione economica e delle finanze; Visto il decreto del Presidente del Consiglio dei Ministri 31 ottobre 2002, con il quale e' stato dichiarato lo stato di emergenza nel territorio della provincia di Campobasso, in conseguenza dei gravi eventi sismici verificatisi il 31 ottobre 2002; Visto l'art. 4, comma 1, del decreto-legge 4 novembre 2002, n. 245, con il quale, a seguito degli eventi sismici verificatisi il 31 ottobre 2002 nel territorio della provincia di Campobasso, e' stato previsto che con provvedimento adottato ai sensi dell'articolo 9, comma 2, della citata legge n. 212 del 2000 sono sospesi i termini per l'adempimento degli obblighi di natura tributaria; Vista la nota del Ministero dell'interno n. 14519/147 (1)/Set.Sic.
e Prot.Civ del 13 novembre 2002, con la quale sono state, tra l'altro, trasmesse le informative fatte pervenire dall'Ufficio territoriale del Governo di Campobasso relativamente ai comuni della medesima provincia nei quali, a seguito dei citati eventi sismici, si sono verificati crolli di edifici e conseguente allontanamento degli occupanti; Considerato che, a seguito dei citati eventi, sussiste l'impossibilita' per i soggetti residenti nei territori dei suddetti comuni di rispettare le scadenze di legge concernenti gli adempimenti degli obblighi tributari; Ritenuta la necessita' di sospendere i termini degli adempimenti e dei versamenti tributari che scadono nel...
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