Ordinanza del DFF del 10 dicembre 2012 concernente l'interesse di mora nell'imposizione alla fonte <?xml version="1.0" encoding="UTF-8"?><akomaNtoso xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:fedlex="http://fedlex.admin.ch/"><act name="publicLaw"><meta><identification source="#ch.bk"><FRBRWork><FRBRthis value="https://fedlex.data.admin.ch/eli/cc/2013/7/20121220/main-text"/><FRBRuri value="https://fedlex.data.admin.ch/eli/cc/2013/7/20121220"/><FRBRdate date="2012-12-20" name="jolux:dateEntryInForce"/><FRBRdate date="2012-12-10" name="jolux:dateDocument"/><FRBRdate date="2012-12-20" name="jolux:dateApplicability"/><FRBRauthor href="#ch.bk" as="#publisher"/><FRBRauthor href="#ch.bk" as="#rightsHolder"/><FRBRcountry value="CH"/><FRBRnumber value="672.45"/><FRBRname xml:lang="de" value="Verordnung des EFD vom 10. Dezember 2012 über die Verzinsung ausstehender Quellensteuerbeträge" shortForm=""/><FRBRname xml:lang="fr" value="Ordonnance du DFF du 10 décembre 2012 sur l'intérêt moratoire en matière d'impôt à la source" shortForm=""/><FRBRname xml:lang="it" value="Ordinanza del DFF del 10 dicembre 2012 concernente l'interesse di mora nell'imposizione alla fonte" shortForm=""/><FRBRauthoritative value="true"/></FRBRWork><FRBRExpression><FRBRthis value="https://fedlex.data.admin.ch/eli/cc/2013/7/20121220/it/main-text"/><FRBRuri value="https://fedlex.data.admin.ch/eli/cc/2013/7/20121220/it"/><FRBRdate date="2012-12-20" name="jolux:dateEntryInForce"/><FRBRdate date="2012-12-10" name="jolux:dateDocument"/><FRBRdate date="2012-12-20" name="jolux:dateApplicability"/><FRBRauthor href="#ch.bk" as="#publisher"/><FRBRauthor href="#ch.bk" as="#rightsHolder"/><FRBRlanguage language="it"/></FRBRExpression><FRBRManifestation><FRBRthis value="https://fedlex.data.admin.ch/eli/cc/2013/7/20121220/it/xml/main-text"/><FRBRuri value="https://fedlex.data.admin.ch/eli/cc/2013/7/20121220/it/xml"/><FRBRdate date="2012-12-20" name="jolux:dateEntryInForce"/><FRBRdate date="2012-12-10" name="jolux:dateDocument"/><FRBRdate date="2012-12-20" name="jolux:dateApplicability"/><FRBRauthor href="#ch.bk" as="#publisher"/><FRBRauthor href="#ch.bk" as="#rightsHolder"/><FRBRformat value="xml" fedlex:generator="2025-q2-rel-1.7.8"/></FRBRManifestation></identification><references source="#ch.bk"><TLCOrganization eId="ch.bk" href="https://fedlex.data.admin.ch/vocabulary/legal-institution/2" showAs="Cancelleria federale"/><TLCRole eId="publisher" href="http://data.legilux.public.lu/resource/ontology/jolux#publisher" showAs="Editeur"/><TLCRole eId="rightsHolder" href="http://data.legilux.public.lu/resource/ontology/jolux#rightsHolder" showAs="Détenteur des droits"/><TLCReference name="language" href="http://publications.europa.eu/resource/authority/language/ITA" showAs="it"/><TLCReference name="format" href="https://fedlex.data.admin.ch/vocabulary/user-format/xml" showAs="xml"/></references></meta><preface><p><docNumber>672.45 </docNumber></p><p><docTitle>Ordinanza del DFF <br/>concernente l’interesse di mora nell’imposizione alla fonte</docTitle></p><p xmlns:mig="urn:com:c-moria:legi4ch:xslt:migration">del 10 dicembre 2012 (Stato 20 dicembre 2012)</p></preface><preamble><p xmlns:mig="urn:com:c-moria:legi4ch:xslt:migration">Il Dipartimento federale delle finanze (DFF),</p><p xmlns:mig="urn:com:c-moria:legi4ch:xslt:migration">visto l’articolo 24 capoverso 2 della legge federale del 15 giugno 2012<authorialNote>		<p> <ref fedlex:rs-uri="https://fedlex.data.admin.ch/eli/cc/2013/6" fedlex:rs="672.4" href="https://fedlex.data.admin.ch/vocabulary/legal-taxonomy/8254">RS <b>672.4</b></ref></p>	</authorialNote> sull’imposizione alla fonte in ambito internazionale (LIFI),</p><p xmlns:mig="urn:com:c-moria:legi4ch:xslt:migration">ordina:</p></preamble><body><article eId="art_1"><num><b>Art. 1</b></num><heading>Interesse di mora</heading><paragraph eId="art_1/para"><content><p xmlns:mig="urn:com:c-moria:legi4ch:xslt:migration">L’interesse di mora, di cui all’articolo 24 capoverso 1 LIFI, dovuto in caso di ritardo nel trasferimento di pagamenti unici, imposte liberatorie e pagamenti liberatori è determinato in base all’ordinanza del 29 novembre 1996<authorialNote>		<p> <ref fedlex:rs-uri="https://fedlex.data.admin.ch/eli/cc/1996/3432_3432_3432" fedlex:rs="642.212" href="https://fedlex.data.admin.ch/vocabulary/legal-taxonomy/8213">RS <b>642.212</b></ref></p>	</authorialNote> concernente l’interesse di mora in materia d’imposta preventiva.</p></content></paragraph></article><article eId="art_2"><num><b>Art. 2</b></num><heading>Entrata in vigore</heading><paragraph eId="art_2/para"><content><p xmlns:mig="urn:com:c-moria:legi4ch:xslt:migration">La presente ordinanza entra in vigore simultaneamente alla LIFI<authorialNote>		<p> La LIFI entra in vigore il 20 dic. 2012.</p>	</authorialNote>.</p></content></paragraph></article></body></act></akomaNtoso>