(ASCA) - Roma, 9 ott - Il quadro regolatorio relativo all'applicazione dell'esenzione dall'Imu, sia primario che secondario, sara' completamente definito in tempo per il periodo annuale di imposta (che decorre dal 1 gennaio 2013) con l'effetto di pieno adeguamento al diritto comunitario e con la determinazione delle situazioni assoggettabili alla imposta in questione. E' quanto si legge in un comunicato di palazzo Chigi, secondo cui il Governo, ''preso atto dei rilievi formulati dal Consiglio di Stato nel parere depositato il 4 ottobre 2012 sullo schema di regolamento ministeriale relativo all'applicazione dell'esenzione dall'Imu per gli immobili utilizzati con modalita' non commerciali (per il caso di utilizzazione mista ''indistinta''), ha ritenuto di intervenire integrando la norma primaria, nel punto in cui autorizza l'intervento regolamentare, inserendo anche i requisiti che devono avere le attivita' per essere definite come non commerciali''. Le linee guida, pertanto, - si legge nella nota - definiranno le modalita' e le procedure della dichiarazione e gli elementi rilevanti per quantificare il rapporto proporzionale tra attivita' commerciali e non. Definiranno inoltre i requisiti, sia generali che di settore, per poter qualificare come svolte con modalita' non commerciali le attivita' di vario tipo (assistenziali, previdenziali, sanitarie, didattiche, ricettive, culturali, ricreative, sportive). 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Imu: regolamento per l'esenzione pronto entro la fine dell'anno
(ASCA) - Roma, 9 ott - Il quadro regolatorio relativo all'applicazione dell'esenzione dall'Imu, sia primario che secondario, sara' completamente definito in tempo per il periodo annuale di imposta (che decorre dal 1 gennaio 2013) con l'effetto di pieno adeguamento al diritto comunitario e con la determinazione delle situazioni assoggettabili alla imposta in questione. E' quanto si legge in un comunicato di palazzo Chigi, secondo cui il Governo, ''preso atto dei rilievi formulati dal Consiglio di Stato nel parere depositato il 4 ottobre 2012 sullo schema di regolamento ministeriale relativo all'applicazione dell'esenzione dall'Imu per gli immobili utilizzati con modalita' non commerciali (per il caso di utilizzazione mista ''indistinta''), ha ritenuto di intervenire integrando la norma primaria, nel punto in cui autorizza l'intervento regolamentare, inserendo anche i requisiti che devono avere le attivita' per essere definite come non commerciali''. Le linee guida, pertanto, - si legge nella nota - definiranno le modalita' e le procedure della dichiarazione e gli elementi rilevanti per quantificare il rapporto proporzionale tra attivita' commerciali e non. Definiranno inoltre i requisiti, sia generali che di settore, per poter qualificare come svolte con modalita' non commerciali le attivita' di vario tipo (assistenziali, previdenziali, sanitarie, didattiche, ricettive, culturali, ricreative, sportive). 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