DECRETO 9 giugno 1998 - Determinazione dei criteri per la valutazione del patrimonio gestito all'inizio ed alla fine di ciascun periodo d'imposta
Visto il decreto legislativo 21 novembre 1997, n. 461, riguardante il riordino della disciplina tributaria dei redditi di capitale e dei redditi diversi, a norma dell'articolo 3, comma 160, della legge 23 dicembre 1996, n. 662 e, in particolare l'art. 7, comma 5, il quale prevede che con uno o piu' decreti del Ministro delle finanze, sentita la Commissione nazionale per le societa' e la borsa, sono stabiliti i criteri per la valutazione del patrimonio gestito all'inizio e alla fine di ciascun periodo d'imposta; Sentita la Commissione nazionale per la societa' e la borsa che si e' pronunciata favorevolmente con nota n. 144557 del 22 maggio 1998;
Decreta: Art. 1.
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I titoli, le quote, le partecipazioni, i certificati e gli altri rapporti, non negoziati nei mercati regolamentati di cui al decreto legislativo 23 luglio 1996, n. 415 nonche' di Stati appartenenti all'OCSE, istituiti, organizzati e disciplinati da disposizioni adottate o approvate dalle autorita' competenti in base alle leggi in vigore nello Stato in cui detti mercati hanno sede, sono valutati al presumibile valore di realizzo sul mercato, individuato su un'ampia base di elementi di informazione, oggettivamente considerati dall'intermediario autorizzato, concernenti sia la situazione dell'emittente sia quella del mercato. Per i contratti e i rapporti di cui all'art. 81, comma 1, lett. cquater) del testo unico delle imposte sui redditi, approvato con decreto del Presidente della Repubblica 22 dicembre 1986, n. 917, nonche' per i rapporti attraverso cui possono essere conseguiti differenziali positivi e...
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