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Amministrazioni statali: richiesta di pagamento con titoli di Stato

20 Luglio 2012 - Autore: Dott. LUCIANO CHIARI - Commercialista


<p style="text-align: justify">&nbsp;</p> <p class="MsoFooter" align="left" style="text-align: left; margin: 2.4pt 0cm 0pt; tab-stops: 35.4pt"><i style="mso-bidi-font-style: normal"><span style="font-family: 'Times New Roman','serif'; font-size: 10pt; mso-no-proof: yes"><a href="http://www.studiochiari.com/"><font color="#800080">www.studiochiari.com</font></a><o:p></o:p></span></i></p> <p class="MsoFooter" align="left" style="text-align: left; margin: 2.4pt 0cm 0pt; tab-stops: 35.4pt"><i style="mso-bidi-font-style: normal"><span style="font-family: 'Times New Roman','serif'; font-size: 10pt; mso-no-proof: yes"><o:p>&nbsp;</o:p></span></i></p> <p class="MsoNormal" align="center" style="text-align: center; line-height: 130%; margin: 6pt -2.6pt 0pt 0cm"><span style="font-size: small"><b style="mso-bidi-font-weight: normal"><span style="line-height: 130%; font-family: 'Times New Roman','serif'; color: red; mso-bidi-font-size: 10.0pt">Crediti commerciali vantati nei confronti di Amministrazioni statali</span></b></span><b style="mso-bidi-font-weight: normal"><span style="line-height: 130%; font-family: 'Times New Roman','serif'; color: red; font-size: 11pt; mso-bidi-font-size: 10.0pt"><o:p></o:p></span></b></p> <p class="MsoNormal" align="center" style="text-align: center; line-height: 130%; margin: 6pt -2.6pt 0pt 0cm"><span style="font-size: small"><b style="mso-bidi-font-weight: normal"><span style="line-height: 130%; font-family: 'Times New Roman','serif'; letter-spacing: -0.1pt; color: red; mso-bidi-font-size: 10.0pt">Certificazione</span></b></span><b style="mso-bidi-font-weight: normal"><span style="line-height: 130%; font-family: 'Times New Roman','serif'; letter-spacing: -0.1pt; color: red; font-size: 11pt; mso-bidi-font-size: 10.0pt"><o:p></o:p></span></b></p> <p class="MsoNormal" align="center" style="text-align: center; line-height: 130%; margin: 6pt -2.6pt 0pt 0cm"><span style="font-size: small"><b style="mso-bidi-font-weight: normal"><span style="line-height: 130%; font-family: 'Times New Roman','serif'; letter-spacing: -0.1pt; color: red; mso-bidi-font-size: 10.0pt">Richiesta di pagamento con titoli di Stato</span></b></span><b style="mso-bidi-font-weight: normal"><span style="line-height: 130%; font-family: 'Times New Roman','serif'; letter-spacing: -0.1pt; color: red; font-size: 11pt; mso-bidi-font-size: 10.0pt"><o:p></o:p></span></b></p> <p class="MsoNormal" align="center" style="text-align: center; line-height: 130%; margin: 6pt -2.6pt 0pt 0cm"><b style="mso-bidi-font-weight: normal"><span style="line-height: 130%; font-family: 'Times New Roman','serif'; letter-spacing: -0.1pt; font-size: 11pt; mso-bidi-font-size: 10.0pt"><o:p>&nbsp;</o:p></span></b></p> <p class="MsoNormal" align="center" style="text-align: center; margin: 2.4pt 5.9pt 0pt 0cm; mso-outline-level: 1"><b style="mso-bidi-font-weight: normal"><span style="font-family: 'Times New Roman','serif'">INDICE<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; margin: 2.4pt 5.9pt 0pt 0cm; mso-outline-level: 1"><b style="mso-bidi-font-weight: normal"><span style="font-family: 'Times New Roman','serif'"><o:p>&nbsp;</o:p></span></b></p> <p class="MsoToc1" style="text-align: justify; margin: 5pt 0cm 0pt"><a name="_Toc476132408"></a><a name="_Toc476113909"></a><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2"><font face="Arial">1 - <b style="mso-bidi-font-weight: normal">Premessa</b></font></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoToc1" style="text-align: justify; text-indent: -16.8pt; margin: 5pt 0cm 0pt 16.8pt"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2"><font face="Arial">2 - <b style="mso-bidi-font-weight: normal">C<span style="letter-spacing: -0.1pt">ertificazione dei crediti commerciali nei confronti delle Amministrazioni</span> statali e degli </b></font></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><b style="mso-bidi-font-weight: normal"><font size="2" face="Arial">Enti pubblici nazionali</font></b></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoToc2" style="text-align: justify; margin: 2.4pt 0cm 0pt 14.2pt"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2"><font face="Arial">2.1 - <i style="mso-bidi-font-style: normal">Procedimento di certificazione nella forma ordinaria</i></font></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoToc3" style="text-align: justify; margin: 2.4pt 0cm 0pt 35.45pt"><font face="Arial"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2">2.1.1 - </font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><span style="font-size: 9pt; mso-bidi-font-size: 10.0pt">Presentazione dell&rsquo;istanza</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></p> <p class="MsoToc3" style="text-align: justify; margin: 2.4pt 0cm 0pt 35.45pt"><font face="Arial"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2">2.1.2 - </font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><span style="font-size: 9pt; mso-bidi-font-size: 10.0pt">Controllo delle istanze presentate</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></p> <p class="MsoToc3" style="text-align: justify; margin: 2.4pt 0cm 0pt 35.45pt"><font face="Arial"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2">2.1.3 - </font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><span style="font-size: 9pt; mso-bidi-font-size: 10.0pt">Contemporanea presenza di debiti e crediti</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></p> <p class="MsoToc2" style="text-align: justify; margin: 2.4pt 0cm 0pt 14.2pt"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2"><font face="Arial">2.2 - <i style="mso-bidi-font-style: normal">Procedimento di certificazione mediante piattaforma elettronica</i></font></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoToc3" style="text-align: justify; margin: 2.4pt 0cm 0pt 35.45pt"><font face="Arial"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2">2.2.1 - </font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><span style="font-size: 9pt; mso-bidi-font-size: 10.0pt">Presentazione dell&rsquo;istanza</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></p> <p class="MsoToc3" style="text-align: justify; margin: 2.4pt 0cm 0pt 35.45pt"><font face="Arial"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2">2.2.2 - </font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><span style="font-size: 9pt; mso-bidi-font-size: 10.0pt">Controllo delle istanze presentate</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></p> <p class="MsoToc2" style="text-align: justify; margin: 2.4pt 0cm 0pt 14.2pt"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2"><font face="Arial">2.3 - <i style="mso-bidi-font-style: normal">Nomina di un Commissario </i>ad acta<i style="mso-bidi-font-style: normal"> in caso di inadempienza</i></font></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoToc2" style="text-align: justify; margin: 2.4pt 0cm 0pt 14.2pt"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2"><font face="Arial">2.4 - <i style="mso-bidi-font-style: normal">Utilizzo della certificazione</i></font></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoToc3" style="text-align: justify; margin: 2.4pt 0cm 0pt 35.45pt"><font face="Arial"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2">2.4.1 - </font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><span style="font-size: 9pt; mso-bidi-font-size: 10.0pt">Interessi</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></p> <p class="MsoToc3" style="text-align: justify; margin: 2.4pt 0cm 0pt 35.45pt"><font face="Arial"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2">2.4.2 - </font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><span style="font-size: 9pt; mso-bidi-font-size: 10.0pt">Restituzione della certificazione</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></p> <p class="MsoToc1" style="text-align: justify; text-indent: -15.4pt; margin: 5pt 0cm 0pt 15.4pt"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2"><font face="Arial">3 - <b style="mso-bidi-font-weight: normal">Pagamento dei crediti commerciali nei confronti delle Amministrazioni statali mediante </b></font></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><b style="mso-bidi-font-weight: normal"><font size="2" face="Arial">assegnazione di titoli di Stato</font></b></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoToc2" style="text-align: justify; margin: 2.4pt 0cm 0pt 14.2pt"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2"><font face="Arial">3.1 - <i style="mso-bidi-font-style: normal">Caratteristiche dei crediti</i></font></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoToc2" style="text-align: justify; margin: 2.4pt 0cm 0pt 14.2pt"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2"><font face="Arial">3.2 - <i style="mso-bidi-font-style: normal">Modalit&agrave; e termine di presentazione delle domande</i></font></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoToc2" style="text-align: justify; margin: 2.4pt 0cm 0pt 14.2pt"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2"><font face="Arial">3.3 - <i style="mso-bidi-font-style: normal">Contenuto della domanda</i></font></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoToc2" style="text-align: justify; margin: 2.4pt 0cm 0pt 14.2pt"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2"><font face="Arial">3.4 - <i style="mso-bidi-font-style: normal">Controllo delle domande presentate</i></font></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoToc3" style="text-align: justify; margin: 2.4pt 0cm 0pt 35.45pt"><font face="Arial"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2">3.4.1 - </font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><span style="font-size: 9pt; mso-bidi-font-size: 10.0pt">Controllo dei carichi iscritti a ruolo</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></p> <p class="MsoToc3" style="text-align: justify; margin: 2.4pt 0cm 0pt 35.45pt"><font face="Arial"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2">3.4.2 - </font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><span style="font-size: 9pt; mso-bidi-font-size: 10.0pt">Formazione degli elenchi dei creditori ammessi</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></p> <p class="MsoToc2" style="text-align: justify; margin: 2.4pt 0cm 0pt 14.2pt"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2"><font face="Arial">3.5 - <i style="mso-bidi-font-style: normal">Assegnazione dei titoli di Stato</i></font></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoNormal" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><o:p>&nbsp;</o:p></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoNormal" style="text-align: center; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591">* * * * *</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="tit1cliente" style="page-break-after: auto; text-align: justify; margin: 18pt 0cm 3pt; mso-pagination: none"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><a name="_Toc299532630"><span style="mso-bookmark: _Toc299720702"><span style="mso-bookmark: _Toc304441967"><span style="mso-bookmark: _Toc304799097"><span style="mso-bookmark: _Toc310499982"><span style="mso-bookmark: _Toc311539994"><span style="mso-bookmark: _Toc312219634"><span style="mso-bookmark: _Toc329265765"><span style="mso-bookmark: _Toc330383748"><span style="color: red"><strong><font size="2" face="Arial">1 - </font></strong></span></span></span></span></span></span></span></span></span></a></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><strong><font face="Arial"><font size="2"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><span style="mso-bookmark: _Toc299532630"><span style="mso-bookmark: _Toc299720702"><span style="mso-bookmark: _Toc304441967"><span style="mso-bookmark: _Toc304799097"><span style="mso-bookmark: _Toc310499982"><span style="mso-bookmark: _Toc311539994"><span style="mso-bookmark: _Toc312219634"><span style="mso-bookmark: _Toc329265765"><span style="mso-bookmark: _Toc330383748"><span style="color: red">Premessa</span></span></span></span></span></span></span></span></span></span></span></span><span style="color: red"><o:p></o:p></span></font></font></strong></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><a name="_Toc295978560"></a><a name="_Toc295916290"><span style="mso-bookmark: _Toc295978560"><font face="Arial"><font size="2"><span style="letter-spacing: -0.1pt">Con due decreti del </span>Ministero dell&rsquo;Economia e delle Finanze datati 22.5.2012 e pubblicati sulla <i style="mso-bidi-font-style: normal">G.U.</i> 21.6.2012 n. 143, sono state emanate le disposizioni attuative in materia di:</font></font></span></a></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">certificazione dei crediti vantati nei confronti delle Amministrazioni statali e degli Enti pubblici nazionali, relativi a somministrazioni, forniture e appalti;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">richiesta di pagamento dei crediti per la fornitura di beni e servizi, vantati nei confronti delle Amministrazioni statali, mediante assegnazione di titoli di Stato.</font></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font face="Arial"><font size="2"><span style="letter-spacing: -0.1pt">In materia, &egrave; successivamente intervenuto </span><span style="letter-spacing: -0.2pt">l&rsquo;art. 6 co. 18 del DL 6.7.2012 n. 95</span><span style="letter-spacing: -0.1pt"> (c.d. &ldquo;DL sulla <i style="mso-bidi-font-style: normal">spending</i></span><i style="mso-bidi-font-style: normal"> review</i>&rdquo;), al fine di differire alcune scadenze.</font></font></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">Di seguito si analizzano tali provvedimenti, alla luce della novit&agrave; intervenute.</font></span></span></p> <p class="tit1cliente" style="text-align: justify; margin: 18pt 0cm 3pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><a name="_Toc330383749"><span style="color: red"><strong><font size="2" face="Arial">2 - C<span style="letter-spacing: -0.1pt">ertificazione dei crediti commerciali nei confronti delle Amministrazioni</span> statali e degli Enti pubblici nazionali</font></strong></span></a><span style="color: red"><o:p></o:p></span></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">Il primo DM 22.5.2012 stabilisce le modalit&agrave; di certificazione dei crediti:</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">da parte delle Amministrazioni statali e degli Enti pubblici nazionali debitori;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">relativi a somministrazioni, forniture e appalti;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">che siano certi, liquidi ed esigibili.</font></span></span></p> <p class="tit2cliente" style="page-break-after: auto; text-align: justify; margin: 16pt 0cm 3pt; mso-pagination: none"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><a name="_Toc330383750"><strong><font size="2" face="Arial">2.1 - Procedimento di certificazione nella forma ordinaria</font></strong></a></span></span></p> <p class="t3dopot2" style="page-break-after: auto; text-align: justify; margin: 4pt 0cm 3pt; mso-pagination: none"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><a name="_Toc330383751"><span style="mso-ansi-language: IT"><strong><font size="2" face="Arial">2.1.1 - Presentazione dell&rsquo;istanza</font></strong></span></a></span></span><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-ansi-language: IT"><o:p></o:p></span></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">Possono presentare all&rsquo;Amministrazione o Ente debitore l&rsquo;istanza di certificazione del credito:</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">i titolari dei suddetti crediti per somministrazioni, forniture e appalti, non prescritti, certi, liquidi ed esigibili;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">utilizzando l&rsquo;apposito modello, disponibile all&rsquo;indirizzo <i style="mso-bidi-font-style: normal">http://certificazionecrediti.mef.gov.it</i>.</font></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">La richiesta della certificazione in esame:</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">pu&ograve; avvenire senza termini di scadenza;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">&egrave; alternativa alla richiesta di pagamento dei crediti vantati nei confronti di Amministrazioni statali mediante assegnazione di titoli di Stato.</font></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">In sede di presentazione dell&rsquo;istanza di certificazione, il creditore deve impegnarsi:</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">a non attivare procedimenti in sede giurisdizionale con riferimento ai relativi crediti, n&eacute; di <span style="letter-spacing: -0.1pt">cedere a terzi i crediti medesimi, fino all&rsquo;ottenimento della certificazione o della comunicazione</span> del diniego della stessa;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">nel caso di rilascio della certificazione, a non attivare procedimenti in sede giurisdizionale con riferimento ai crediti certificati, fino alla data che verr&agrave; indicata per il pagamento o, nel caso in cui questa non venga indicata, nei 12 mesi successivi alla data di certificazione.</font></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font face="Arial"><font size="2"><span style="letter-spacing: -0.1pt">Eventuali richieste di informazioni possono essere inviate al Ministero dell&rsquo;Economia e delle Finan</span>ze, all&rsquo;indirizzo <i style="mso-bidi-font-style: normal">certificazionecrediti@tesoro.it</i>.</font></font></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><font face="Arial"><font size="2"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="letter-spacing: -0.2pt">Nel suddetto sito <i style="mso-bidi-font-style: normal">http://certificazionecrediti.mef.gov.it <span style="mso-spacerun: yes">&nbsp;</span></i>sono comunque disponibili le risposte a domande</span> frequenti (FAQ).</span></span><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: 'Verdana','sans-serif'; color: black"><o:p></o:p></span></span></span></font></font></p> <p class="tit3-circliente" style="text-align: justify; margin: 15pt 5.95pt 2pt 0cm"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><a name="_Toc330383752"><strong><font size="2" face="Arial">2.1.2 - Controllo delle istanze presentate</font></strong></a></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">L&rsquo;Amministrazione o Ente debitore, nel termine di <b style="mso-bidi-font-weight: normal">60 giorni</b> dalla ricezione dell&rsquo;istanza:</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">riscontra gli atti d&rsquo;ufficio;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">certifica che il credito &egrave; certo, liquido ed esigibile, ovvero ne rileva l&rsquo;insussistenza o l&rsquo;inesigibilit&agrave;, anche parziale, utilizzando l&rsquo;apposito modello.</font></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt; mso-pagination: none"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">La certificazione in esame non pu&ograve; essere rilasciata qualora risultino procedimenti giurisdizionali pendenti, per la medesima ragione di credito.</font></span></span></p> <p class="t4cliente" style="text-align: justify; margin: 8pt 0cm 1pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><strong><em><font size="2" face="Arial">Controllo dei carichi iscritti a ruolo</font></em></strong></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">Per i crediti di importo superiore a 10.000,00 euro, prima di rilasciare la certificazione, l&rsquo;Amministra<span style="letter-spacing: -0.1pt">zione o Ente debitore procede, ricorrendone i presupposti, a verificare se il creditore ha carichi </span>iscritti a ruolo non pagati, ai sensi dell&rsquo;art. 48-<i style="mso-bidi-font-style: normal">bis</i> del DPR 602/73 e del relativo regolamento attuativo (DM 18.1.2008 n. 40).</font></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">Nel caso di accertata inadempienza all&rsquo;obbligo di versamento derivante dalla notifica di una o pi&ugrave; cartelle di pagamento, nella certificazione:</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">viene indicato l&rsquo;importo del credito al lordo dei carichi iscritti a ruolo;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">si d&agrave; atto di tale circostanza, indicando l&rsquo;importo delle somme dovute.</font></span></span></p> <p class="tit3-circliente" style="text-align: justify; margin: 13pt 5.95pt 2pt 0cm"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><a name="_Toc330383753"><strong><font size="2" face="Arial">2.1.3 - Contemporanea presenza di debiti e crediti</font></strong></a></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">Nel caso di esposizione debitoria del creditore nei confronti della stessa Amministrazione o Ente, il credito pu&ograve; essere certificato, ma al netto della compensazione tra debiti e crediti del creditore istante opponibile esclusivamente da parte dell&rsquo;Amministrazione o Ente debitore.</font></span></span></p> <p class="tit2cliente" style="page-break-after: auto; text-align: justify; margin: 14pt 0cm 3pt; mso-pagination: none"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><a name="_Toc330383754"><strong><font size="2" face="Arial">2.2 - Procedimento di certificazione mediante piattaforma elettronica</font></strong></a></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">Ai fini dello svolgimento del procedimento di certificazione in esame, il Ministero dell&rsquo;Economia e delle Finanze, Dipartimento della Ragioneria generale dello Stato:</font></span></span></p> <p class="pallino1" style="text-align: justify; line-height: 12.5pt; margin: 2.4pt 0cm 0pt 27.75pt; mso-line-height-rule: exactly"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">predispone e mette a disposizione una piattaforma elettronica;</font></span></span></p> <p class="pallino1" style="text-align: justify; line-height: 12.5pt; margin: 2.4pt 0cm 0pt 27.75pt; mso-line-height-rule: exactly"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">rende noto sul proprio sito istituzionale l&rsquo;entrata in funzione della piattaforma, pubblicando le relative istruzioni tecniche;</font></span></span></p> <p class="pallino1" style="text-align: justify; line-height: 12.5pt; margin: 2.4pt 0cm 0pt 27.75pt; mso-line-height-rule: exactly"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">abilita le Amministrazioni statali e gli Enti pubblici nazionali al relativo utilizzo.</font></span></span></p> <p class="tit3-circliente" style="text-align: justify; margin: 13pt 5.95pt 2pt 0cm"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><a name="_Toc330383755"><strong><font size="2" face="Arial">2.2.1 - Presentazione dell&rsquo;istanza</font></strong></a></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">I titolari dei suddetti crediti per somministrazioni, forniture e appalti, non prescritti, certi, liquidi ed esigibili, possono presentare all&rsquo;Amministrazione o Ente <span style="letter-spacing: -0.1pt">debitore istanza di certificazione del credi</span>to abilitandosi sulla suddetta piattaforma.</font></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">L&rsquo;istanza va redatta utilizzando il modello generato dal sistema.</font></span></span></p> <p class="tit3-circliente" style="text-align: justify; margin: 13pt 5.95pt 2pt 0cm"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><a name="_Toc330383756"><strong><font size="2" face="Arial">2.2.2 - Controllo delle istanze presentate</font></strong></a></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">Le Amministrazioni e gli Enti debitori, nel termine di <b style="mso-bidi-font-weight: normal">60 giorni</b> dalla ricezione dell&rsquo;istanza, previa effettuazione dei suddetti controlli, certificano i crediti:</font></span></span></p> <p class="pallino1" style="text-align: justify; line-height: 12.5pt; margin: 2.4pt 0cm 0pt 27.75pt; mso-line-height-rule: exactly"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">utilizzando la piattaforma elettronica in esame;</font></span></span></p> <p class="pallino1" style="text-align: justify; line-height: 12.5pt; margin: 2.4pt 0cm 0pt 27.75pt; mso-line-height-rule: exactly"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">generando l&rsquo;apposito modello.</font></span></span></p> <p class="tit2cliente" style="page-break-after: auto; text-align: justify; margin: 14pt 0cm 3pt; mso-pagination: none"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><a name="_Toc330383757"><font size="2" face="Arial"><strong>2.3 - </strong></font></a></span></span><strong><font face="Arial"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc330383757"><span style="font-size: 10pt">Nomina di un Commissario <i style="mso-bidi-font-style: normal">ad acta</i> in caso di inadempienza</span></span></span></span><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-size: 10pt"><o:p></o:p></span></span></span></font></strong></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">Decorso il previsto termine di 60 giorni dalla ricezione dell&rsquo;istanza, senza che sia stata rilasciata la certificazione, n&eacute; che sia stata rilevata l&rsquo;insussistenza o l&rsquo;inesigibilit&agrave; del credito, anche parziale, il creditore pu&ograve; presentare istanza di nomina di un Commissario <i style="mso-bidi-font-style: normal">ad acta</i>:</font></span></span></p> <p class="pallino1" style="text-align: justify; line-height: 12.5pt; margin: 2.4pt 0cm 0pt 27.75pt; mso-line-height-rule: exactly"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">alla competente Ragioneria territoriale dello Stato;</font></span></span></p> <p class="pallino1" style="text-align: justify; line-height: 12.5pt; margin: 2.4pt 0cm 0pt 27.75pt; mso-line-height-rule: exactly"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">utilizzando l&rsquo;apposito modello;</font></span></span></p> <p class="pallino1" style="text-align: justify; line-height: 12.5pt; margin: 2.4pt 0cm 0pt 27.75pt; mso-line-height-rule: exactly"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font face="Arial"><font size="2"><span style="letter-spacing: -0.1pt">evidenziando il numero identificativo dell&rsquo;istanza di certificazione presentata all&rsquo;Amministrazione</span> o Ente debitore.</font></font></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">Il Commissario <i style="mso-bidi-font-style: normal">ad acta</i>:</font></span></span></p> <p class="pallino1" style="text-align: justify; line-height: 12.5pt; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">opera in qualit&agrave; di pubblico ufficiale;</font></span></span></p> <p class="pallino1" style="text-align: justify; line-height: 12.5pt; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">pu&ograve; svolgere presso gli uffici dell&rsquo;Amministrazione o Ente debitore ogni attivit&agrave; funzionale al rilascio della certificazione, compresi l&rsquo;accesso e l&rsquo;estrazione di atti e documenti;</font></span></span></p> <p class="pallino1" style="text-align: justify; line-height: 12.5pt; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">provvede al rilascio della certificazione, entro <b style="mso-bidi-font-weight: normal">50 giorni dalla nomina</b>, utilizzando l&rsquo;apposito modello;</font></span></span></p> <p class="pallino1" style="text-align: justify; line-height: 12.5pt; margin: 2.4pt 0cm 0pt 27.75pt; mso-pagination: none"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">comunica all&rsquo;Amministrazione o Ente debitore il rilascio della certificazione.</font></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">Analogamente, la nomina del Commissario <i style="mso-bidi-font-style: normal">ad acta</i> e il rilascio della certificazione pu&ograve; avvenire <span style="letter-spacing: -0.1pt">anche in caso di richiesta presentata con la procedura elettronica, utilizzando l&rsquo;apposita piattaforma</span>.</font></span></span></p> <p class="tit2cliente" style="page-break-after: auto; text-align: justify; margin: 16pt 0cm 3pt; mso-pagination: none"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><a name="_Toc330383758"><strong><font size="2" face="Arial">2.4 - Utilizzo della certificazione</font></strong></a></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">Al fine di accrescere la liquidit&agrave; degli operatori economici, la certificazione in esame, attestando che il credito &egrave; certo, liquido ed esigibile, pu&ograve; essere utilizzata dal creditore:</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">per ottenere un&rsquo;<b style="mso-bidi-font-weight: normal">anticipazione</b> bancaria;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">oppure per <b style="mso-bidi-font-weight: normal">cedere</b> il proprio credito, <i style="mso-bidi-font-style: normal">pro soluto</i> o <i style="mso-bidi-font-style: normal">pro solvendo</i>, a favore di banche o intermediari finanziari abilitati ai sensi della legislazione vigente.</font></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">Le cessioni dei crediti certificati con modalit&agrave; telematica sono comunicate all&rsquo;Amministrazione o Ente ceduto attraverso la prevista piattaforma elettronica, che sostituisce:</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">la stipulazione dell&rsquo;atto di cessione mediante atto pubblico o scrittura privata autenticata;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">i previsti obblighi di notificazione della cessione.</font></span></span></p> <p class="tit3-circliente" style="text-align: justify; margin: 15pt 5.95pt 2pt 0cm"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><a name="_Toc330383759"><strong><font size="2" face="Arial">2.4.1 - Interessi</font></strong></a></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">La certificazione in esame non pregiudica il diritto del creditore agli interessi relativi ai crediti, in qualunque modo definiti, come regolati dalla normativa vigente o dalle pattuizioni contrattuali tra le parti.</font></span></span></p> <p class="tit3-circliente" style="text-align: justify; margin: 15pt 5.95pt 2pt 0cm"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><a name="_Toc330383760"><strong><font size="2" face="Arial">2.4.2 - Restituzione della certificazione</font></strong></a></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">Eventuali pagamenti in favore dei creditori ai quali sia stata rilasciata la certificazione del credito potranno essere effettuati solo previa restituzione della certificazione precedentemente rilasciata.</font></span></span></p> <p class="tit1cliente" style="page-break-after: auto; text-align: justify; margin: 18pt 0cm 3pt; mso-pagination: none"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><a name="_Toc330383761"><span style="color: red"><strong><font size="2" face="Arial">3 - Pagamento dei crediti commerciali nei confronti delle Amministrazioni statali mediante assegnazione di titoli di stato</font></strong></span></a><span style="color: red"><o:p></o:p></span></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">Il secondo DM 22.5.2012 stabilisce invece le modalit&agrave; di pagamento dei crediti commerciali, vantati nei confronti di Amministrazioni statali, mediante assegnazione di titoli di Stato:</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">su richiesta dei soggetti creditori;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">nel limite massimo di 2 miliardi di euro.</font></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">A differenza della certificazione, la procedura in esame riguarda i crediti vantati nei confronti delle sole Amministrazioni statali e non anche degli Enti pubblici nazionali.</font></span></span></p> <p class="tit2cliente" style="page-break-after: auto; text-align: justify; margin: 16pt 0cm 3pt; mso-pagination: none"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><a name="_Toc330383762"><strong><font size="2" face="Arial">3.1 - Caratteristiche dei crediti</font></strong></a></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">Possono essere estinti mediante assegnazione di titoli di Stato i crediti vantati nei confronti di Amministrazioni statali:</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">connessi a transazioni commerciali relative alla fornitura di beni e servizi, gi&agrave; avvenute, per le quali non si &egrave; ancora verificato il pagamento e che hanno generato residui passivi iscritti in bilancio al 31.12.2011, o residui perenti ai fini amministrativi iscritti sul conto del patrimonio ai sensi della normativa vigente;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font face="Arial"><font size="2"><span style="letter-spacing: -0.1pt">classificabili, secondo i criteri della contabilit&agrave; nazionale, nell&rsquo;ambito delle spese per &ldquo;consumi</span> intermedi&rdquo; delle Amministrazioni dello Stato;</font></font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; letter-spacing: -0.1pt; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="letter-spacing: -0.1pt"><font face="Arial"><font size="2">il cui ammontare, al netto degli interessi, sia complessivamente <b style="mso-bidi-font-weight: normal">pari o superiore a 1.000,00 euro</b>; ai fini della determinazione di tale limite, si deve far riferimento all&rsquo;importo del credito al netto di eventuali rimborsi o compensazioni parziali o totali, eventualmente gi&agrave; ottenuti o effettuate.<o:p></o:p></font></font></span></span></span></p> <p class="tit2cliente" style="page-break-after: auto; text-align: justify; margin: 16pt 0cm 3pt; mso-pagination: none"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><a name="_Toc330383763"><strong><font size="2" face="Arial">3.2 - Modalit&agrave; e termine di presentazione delle domande</font></strong></a></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">Le domande di assegnazione di titoli di Stato in pagamento dei suddetti crediti commerciali devono essere presentate:</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">all&rsquo;Amministrazione statale che ha usufruito della fornitura e ha assunto il relativo impegno contabile;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">compilando gli appositi modelli resi disponibili sul sito del Ministero dell&rsquo;Economia e delle Finanze (<i style="mso-bidi-font-style: normal">www.mef.gov.it</i>), sottoscritti dal creditore ovvero dal suo rappresentante legale o negoziale;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">mediante consegna agli uffici competenti del Ministero debitore, che ne rilasciano ricevuta, ovvero inviate mediante raccomandata con avviso di ricevimento;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font face="Arial"><font size="2"><b style="mso-bidi-font-weight: normal">entro il 27.7.2012</b>; in caso di presentazione della domanda mediante raccomandata, rileva la data di spedizione.</font></font></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">In caso di fusione, la domanda deve essere presentata dalla societ&agrave; incorporante o risultante dalla fusione.</font></span></span></p> <p class="tit2cliente" style="text-align: justify; margin: 16pt 0cm 3pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><a name="_Toc330383764"><strong><font size="2" face="Arial">3.3 - Contenuto della domanda</font></strong></a></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font face="Arial"><font size="2"><span style="letter-spacing: -0.1pt">La suddetta domanda di estinzione dei crediti mediante assegnazione di titoli di Stato deve contenere</span>:</font></font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">il cognome, nome, data e luogo di nascita del soggetto creditore ovvero la denominazione della societ&agrave; o ente;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">il codice fiscale;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">la residenza ovvero la sede legale e, se diverso, anche il domicilio fiscale;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">l&rsquo;Amministrazione statale debitrice;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">l&rsquo;ammontare del credito, la data della stipula dell&rsquo;atto da cui deriva la transazione commerciale relativa alla fornitura di beni e servizi, nonch&eacute; gli estremi identificativi del titolo che d&agrave; diritto al pagamento (es. fattura);</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">l&rsquo;importo del credito eventualmente gi&agrave; utilizzato a titolo di compensazione per il pagamento di imposte, in conformit&agrave; a disposizioni di legge o di cui si &egrave; eventualmente gi&agrave; ottenuto un rimborso parziale;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">l&rsquo;ammontare del credito di cui si chiede l&rsquo;estinzione mediante titoli di Stato, quantificato con valori multipli dell&rsquo;importo di 1.000,00 euro; </font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font face="Arial"><font size="2"><span style="letter-spacing: -0.1pt">l&rsquo;ammontare del credito rimanente, di cui si chiede l&rsquo;estinzione secondo le procedure ordinarie</span>; </font></font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">l&rsquo;indicazione della banca di accredito dei titoli e dei relativi codici ABI e CAB.</font></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">In via facoltativa, si pu&ograve; indicare anche il Conto intermediario presso Monte Titoli su cui accreditare i titoli.</font></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">Alla domanda deve essere allegata la documentazione concernente la transazione commerciale di riferimento.</font></span></span></p> <p class="tit2cliente" style="page-break-after: auto; text-align: justify; margin: 16pt 0cm 3pt; mso-pagination: none"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><a name="_Toc330383765"><strong><font size="2" face="Arial">3.4 - Controllo delle domande presentate</font></strong></a></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">In relazione alle domande presentate, gli uffici dell&rsquo;Amministrazione statale debitrice:</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font face="Arial"><font size="2"><span style="letter-spacing: -0.1pt">verificano l&rsquo;avvenuta assunzione dell&rsquo;impegno contabile e l&rsquo;iscrizione delle somme impegnate</span> nel conto dei residui passivi;</font></font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">verificano la persistenza delle situazioni giuridiche soggettive e l&rsquo;effettiva sussistenza dei prescritti requisiti di liquidit&agrave; ed esigibilit&agrave;;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">rilevano l&rsquo;importo del credito esistente che pu&ograve; essere estinto mediante assegnazione di titoli di Stato.</font></span></span></p> <p class="tit3-circliente" style="text-align: justify; margin: 15pt 5.95pt 2pt 0cm"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><a name="_Toc330383766"><strong><font size="2" face="Arial">3.4.1 - Controllo dei carichi iscritti a ruolo</font></strong></a></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt; mso-pagination: none"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">Per i crediti di importo superiore a 10.000,00 euro, gli uffici dell&rsquo;Amministrazione statale debitrice verificano se il creditore <span style="letter-spacing: -0.1pt">ha carichi iscritti a ruolo non pagati, ai sensi dell&rsquo;art. 48-<i style="mso-bidi-font-style: normal">bis</i> del DPR </span>602/73 e del relativo regolamento attuativo (DM 18.1.2008 n. 40).</font></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">Se il creditore risulta inadempiente <span style="letter-spacing: -0.1pt">all&rsquo;obbligo di pagamento di importi iscritti a ruolo per un </span>ammontare complessivo di almeno 10.000,00 euro, infatti, il pagamento dei crediti commerciali non pu&ograve; avvenire e la circostanza deve essere segnalata all&rsquo;Agente della Riscossione competente per territorio, ai fini dell&rsquo;esercizio dell&rsquo;attivit&agrave; di riscossione mediante pignoramento dei crediti vantati.</font></span></span></p> <p class="tit3-circliente" style="text-align: justify; margin: 15pt 5.95pt 2pt 0cm"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><a name="_Toc330383767"><strong><font size="2" face="Arial">3.4.2 - Formazione degli elenchi dei creditori ammessi</font></strong></a></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">Gli uffici dell&rsquo;Amministrazione statale debitrice ordinano i crediti che presentano i suddetti requisiti, secondo il seguente ordine di precedenza:</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">per anno, a partire dal meno recente;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">nell&rsquo;ambito dello stesso anno, secondo la data del titolo che d&agrave; diritto al pagamento;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">nell&rsquo;ambito della stessa data, secondo gli importi meno elevati.</font></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">I suddetti uffici, per ogni esercizio finanziario, redigono le liste dei crediti da estinguere mediante assegnazione di titoli di Stato, separatamente per i residui passivi al 31.12.2011 e per i residui andati in perenzione, indicando, per ciascun richiedente:</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">i dati dell&rsquo;istanza;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">l&rsquo;ammontare del credito spettante complessivo;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">l&rsquo;ammontare del credito spettante da rimborsare mediante titoli di Stato;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">l&rsquo;ammontare del credito spettante da rimborsare mediante le procedure ordinarie;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">gli estremi del decreto di impegno e la relativa data di emanazione; </font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">il pertinente capitolo, piano gestionale e lo stato di previsione del bilancio dello Stato, sul quale &egrave; stato effettuato l&rsquo;impegno stesso; </font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">il giustificativo di spesa.</font></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">Le suddette liste sono oggetto di ulteriori controlli da parte della Ragioneria generale dello Stato del Ministero dell&rsquo;Economia e delle Finanze, fino all&rsquo;approvazione definitiva:</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">dell&rsquo;elenco dei creditori ammessi all&rsquo;assegnazione dei titoli di Stato, con l&rsquo;indicazione degli importi dei crediti da estinguere;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">entro il 30.11.2012.</font></span></span></p> <p class="tit2cliente" style="page-break-after: auto; text-align: justify; margin: 16pt 0cm 3pt; mso-pagination: none"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><a name="_Toc330383768"><strong><font size="2" face="Arial">3.5 - Assegnazione dei titoli di Stato</font></strong></a></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">A favore dei creditori e in relazione agli importi contenuti nei suddetti elenchi definitivi, verranno assegnati speciali Certificati di credito del Tesoro (CCT):</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">con decorrenza 1.12.2012 e <b style="mso-bidi-font-weight: normal">scadenza 1.12.2016</b>;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">a <b style="mso-bidi-font-weight: normal">tasso d&rsquo;interesse fisso</b> pagabile in rate semestrali posticipate, che verr&agrave; determinato con il decreto di emissione dei suddetti titoli, secondo le condizioni di mercato esistenti alla data di emanazione del medesimo.</font></span></span></p>


            

Altri articoli scritti da Dott. LUCIANO CHIARI - Commercialista

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