ࡱ> -/*+,`mbjbjssv* $@$$$Pt<@&%%%G"&$q'h)*&!%*&;?&555d5555 Zl@N$1$5U&0&5Y*U|Y*IY*I@%95G Sz%%%*&*&d%%%&@@@$@@@$@@@  COMUNE DI MISILMERI Provincia di Palermo Regolamento per l'applicazione degli interessi per la riscossione ed il rimborso di tributi comunali relativi a periodi d'imposta inerenti gli anni 1993 - 1994 - 1995 - 1996 - 1997 -1998 Art.1 Oggetto del regolamento (Testo quale risulta modificato con deliberazione del Consiglio Comunale n 47 del 27/03/2007). Il presente regolamento disciplina lapplicazione degli interessi per la riscossione ed il rimborso di tributi comunali relativi a periodi di imposta e per i rapporti tributari precedenti allanno 1999, in applicazione della legge n.133 del 13.05.1999, art.13, comma 4, nonch per i rapporti tributari dallanno 1999 e seguenti. Art.2 Misura degli interessi (Testo quale risulta modificato con deliberazione del Consiglio Comunale n 47 del 27/03/2007). Gli interessi da applicare, per la riscossione ed il rimborso di tributi comunali per periodi dimposta di cui allart.1, sono stabiliti nelle stesse misure previste in relazione alle imposte erariali, e precisamente: 9% annuo, 4,5% semestrale, dal 1 gennaio 1993 al 31.12.1993; - 6% annuo, 3% semestrale, dal 1 gennaio 1994 al 31.12.1996; - 5% annuo, 2,5% semestrale, dal 1 gennaio 1997 al 31.12.1999; Dall01.07.1999 al 31.12.2006 5% annuo da calcolarsi giornalmente; Dall1.1.2007 nella misura pari al tasso legale di interesse, vigente tempo per tempo. Gli interessi sono calcolati con maturazione giorno per giorno con decorrenza dal giorno in cui sono divenuti esigibili. Interessi nella stessa misura spettano al contribuente per le somme ad esso dovute a decorrere dalla data delleseguito versamento. . Art.3 Decorrenza Le presenti disposizioni si applicano a tutti gli avvisi di liquidazione od accertamento ed ai provvedimenti di rimborso che sono emessi a decorrere dal giorno successivo alla data di adozione del presente regolamento, qualunque sia l'anno di imposta interessato. Sono, in ogni caso, fatti salvi i provvedimenti emessi in data precedente, ai quali siano stati applicati gli interessi diversi da quelli previsti nellart.2.  Entrata in vigore del regolamento Il presente regolamento, approvato con deliberazione del Consiglio Comunale n.47 del 03/08/2000, dopo il riscontro tutorio positivo da parte della sezione centrale del CO.RE.CO. (decisione n. 5237/4919 del 25/08/2000), stato ripubblicato allalbo pretorio del Comune per la durata di 15 giorni consecutivi, e precisamente dal 28/09/2000 al 13/10/2000, ed entrato in vigore il 14/10/2000, Con deliberazione del Consiglio Comunale n47 del 27/03/2007 sono state apportate le modifiche agli artt. 1 e 2 del regolamento. Il presente regolamento stato ripubblicato allAlbo Pretorio del Comune per quindici giorni consecutivi e precisamente dal24/04/2007 al 09/05/2007 ed entrato in vigore il 10/05/2007 giorno successivo alla scadenza di detta pubblicazione.     Testo approvato con deliberazione del Consiglio Comunale n. 47 del 27.03.2007 Comune di Misilmeri Regolamento applicazione interessi tributi comunali - PAGE 2 - <  % n q u 6 9 = H K L ' 0 f r   ' ( <elܳܥ|h@ABCDEFGHIJKLMNOPQRS`$`a$STUVWXYZ[\]^_`abcdefghijkl $dN ?b``X&dP` ?7b&dP`ACGS!,FRWY[\bcdegiklmʼʼʧ hA0Jh`~0J6CJmHnHujhA0J6CJUhA0J6CJ hA6CJhAh?jh?U h`~6CJ hA6CJ h>>???@@@AAADDDEEEGGGHHHIIIKKKLLLMMMOOOPPPRRRSSSTTTVVVWWWZZZ[[[\\\^^^___aaabbbeeefffgggiiijjjkkkmmmnnnpppqqqrrrtttuuuvvvxxxyyy|||}}}~~~Z= pHYs.#.#x?v tEXtDescription~TIDATx^]Cޅ E,. EEDK;$5%EML%c4?RQ{Mtfvv۳gNrx=@88~D#RQ{(~@#SŏHxD-!_:Z[l-o[n8#45j)ԅ_荎ޱ_DMWlXj!#dAC b7П? 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