DECRETO-LEGGE 12 giugno 1998, n. 181 - Proroga di termini per il versamento di somme dovute in base alle dichiarazioni relative all'anno 1997
IL PRESIDENTE DELLA REPUBBLICA Visti gli articoli 77 e 87 della Costituzione; Visto l'articolo 12, comma 5, del decreto legislativo 9 luglio 1997, n. 241, come sostituito dal decreto legislativo 23 marzo 1998, n. 56, in base al quale con decreto del Presidente del Consiglio dei Ministri possono essere modificati, tenendo conto delle esigenze generali dei contribuenti, dei sostituti e dei responsabili d'imposta o delle esigenze organizzative dell'Amministrazione, i termini riguardanti gli adempimenti degli stessi soggetti, relativi ad imposte e contributi dovuti in base al citato decreto legislativo n.
241 del 1997, prevedendo, in caso di differimento del pagamento, l'applicazione di una maggiorazione ragguagliata allo 0,50 per cento mensile a titolo di interesse a partire dal sedicesimo giorno; Visto il decreto del Presidente del Consiglio dei Ministri 24 marzo 1998, pubblicato nella Gazzetta Ufficiale n. 71 del 26 marzo 1998, con il quale, in attuazione del predetto articolo 12, comma 5, del citato decreto legislativo n. 241 del 1997, si prevede, tra l'altro, che i versamenti risultanti dalle dichiarazioni dei redditi, compresa quella unificata, delle persone fisiche e delle societa' o associazioni di cui all'articolo 6 del decreto del Presidente della Repubblica 29 settembre 1973, n. 600, relative all'anno 1997, possono essere effettuati, senza alcuna maggiorazione entro il 15 giugno 1998; Ritenuta la straordinaria necessita' ed urgenza di prorogare il predetto termine in considerazione del fatto che i contribuenti e gli intermediari che prestano assistenza fiscale hanno incontrato difficolta', anche per i ritardi con i quali sono stati resi disponibili i supporti informatici prodotti da societa' private; Vista la deliberazione del Consiglio dei Ministri, adottata nella riunione del 12 giugno 1998; Sulla proposta del Presidente del Consiglio dei Ministri e del Ministro delle finanze, di concerto con il Ministro del...
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