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Home Area Contenzioso-Tributario Problematiche specifiche del contendere DECRETO SALVA ITALIA: DILAZIONE DI PAGAMENTO DELLE SOMME ISCRITTE A RUOLO
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DECRETO SALVA ITALIA: DILAZIONE DI PAGAMENTO DELLE SOMME ISCRITTE A RUOLO PDF Stampa E-mail
Area Contenzioso-Tributario - Problematiche specifiche del contendere
Giovedì 02 Febbraio 2012 19:49

Il decreto di Salva Italia 214/2011 ha inserito importanti modifiche circa le dilazioni di pagamento delle somme iscritte a ruolo. Le modifiche più importanti hanno riguardato in modo particolare l'articolo 19 del D.P.R. 603/1973 e l'articolo 3 bis del D. Lgs 462/1997 relativamente riguardanti la dilazione di pagamento delle somme iscritte a ruolo e la rateizzazione delle somme dovute a seguito dei controlli automatizzati e formali delle dichiarazioni.
In merito all'articolo 19 del D.P.R. 603/73 il decreto Salva Italia  prevede che in caso di temporaneo peggioramento dimostrabile  della situazione patrimoniale ed economica del contribuente questo può essere richiedere ed ottenre  un'ulteriore dilazione di pagamento.
Nel caso invece dell'articolo 3 bis del D.P.R. 603/1973 il decreto Salva Italia ha soppresso l'obbligo di prestare un'idonea garanzia per la prima rata successiva alla prima superiore ad € 50.000,00.
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