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2. Il Commissario, al fine di superare la crisi socio- occupazionale del territorio, opera anche in raccordo con gli enti locali e territoriali della regione Lombardia non- ché con operatori economici e predispone, entro quaran- tacinque giorni, un piano degli interventi da realizzare.
3. Per lo svolgimento dell’incarico, al Commissario non spettano compensi, gettoni di presenza o altri emolu- menti comunque denominati.
4. L’articolo 188-bis del testo unico delle imposte sui redditi, di cui al decreto del Presidente della Repub- blica 22 dicembre 1986, n. 917, è sostituito dal seguente:
“Art. 188-bis (Campione d’Italia). — 1. Ai fini dell’imposta sul reddito delle persone fisiche, i redditi, diversi da quelli d’impresa, delle persone fisiche iscritte nei registri anagrafici del Comune di Campione d’Italia, nonché i redditi di lavoro autonomo di professionisti e con studi nel Comune di Campione d’Italia, prodotti in franchi svizzeri nel territorio dello stesso comune, e/o in Svizzera, sono computati in euro sulla base del cambio di cui all’articolo 9, comma 2, ridotto forfetariamente del 30 per cento.
2. I redditi d’impresa realizzati dalle imprese indivi- duali, dalle società di persone e da società ed enti di cui all’articolo 73, comma 1, lettere a), b) e c), iscritti alla Camera di commercio, industria, artigianato e agricoltu- ra di Como e aventi la sede sociale operativa, o un’uni- tà locale, nel Comune di Campione d’Italia, prodotti in franchi svizzeri nel Comune di Campione d’Italia, sono computati in euro sulla base del cambio di cui all’artico- lo 9, comma 2, ridotto forfetariamente del 30 per cento. Nel caso in cui l’attività sia svolta anche al di fuori del territorio del Comune di Campione d’Italia, ai fini della determinazione del reddito per cui è possibile beneficiare delle agevolazioni di cui al primo periodo sussiste l’ob- bligo in capo all’impresa di tenere un’apposita contabilità separata. Le spese e gli altri componenti negativi relati- vi a beni e servizi adibiti promiscuamente all’esercizio dell’attività svolta nel Comune di Campione d’Italia e al di fuori di esso concorrono alla formazione del reddito prodotto nel citato comune per la parte del loro importo che corrisponde al rapporto tra l’ammontare dei ricavi o compensi e altri proventi che concorrono a formare il red- dito prodotto dall’impresa nel territorio del Comune di Campione d’Italia e l’ammontare complessivo dei ricavi o compensi e degli altri proventi.
3. I soggetti di cui al presente articolo assolvono il loro debito d’imposta in euro.
4. Ai fini del presente articolo si considerano iscrit- te nei registri anagrafici del Comune di Campione d’Ita- lia anche le persone fisiche aventi domicilio fiscale nel medesimo comune le quali, già residenti nel Comune di Campione d’Italia, sono iscritte nell’anagrafe degli italia- ni residenti all’estero (AIRE) dello stesso comune e re- sidenti nel Canton Ticino della Confederazione elvetica.
5. Tutti i redditi prodotti in euro dai soggetti di cui al presente articolo concorrono a formare il reddito com- plessivo al netto di una riduzione pari alla percentuale di abbattimento calcolata per i redditi in franchi svizzeri, in base a quanto previsto ai commi 1 e 2, con un abbatti- mento minimo di euro 26.000. Ai fini della determina- zione dei redditi d’impresa in euro prodotti nel Comune di Campione d’Italia si applicano le disposizioni di cui al comma 2, secondo e terzo periodo.
6. Le agevolazioni di cui al presente articolo si applicano ai sensi e nei limiti del regolamento (UE) n. 1407/2013 della Commissione, del 18 dicembre 2013, relativo all’applicazione degli articoli 107 e 108 del Trattato sul funzionamento dell’Unione europea agli aiutide minimis, e del regolamento (UE) n. 1408/2013 della Commissione, del 18 dicembre 2013, relativo all’appli- cazione degli articoli 107 e 108 del Trattato sul funzio- namento dell’Unione europea agli aiuti ‘de minimis’ nel settore agricolo”.
5. All’articolo 17 del decreto legislativo 15 dicem- bre 1997, n. 446, dopo il comma 3 sono inseriti i seguenti:
“3-bis. Il valore della produzione netta in franchi svizzeri, determinata ai sensi degli articoli da 5 a 9, de- rivante da attività esercitate nel Comune di Campione d’Italia, è computato in euro sulla base del cambio di cui all’articolo 9, comma 2, del testo unico delle imposte sui redditi, di cui al decreto del Presidente della Repubblica 22 dicembre 1986, n. 917, ridotto forfetariamente del 30 per cento. Al valore della produzione netta espresso in euro si applica la medesima riduzione calcolata per i fran- chi svizzeri, in base a quanto previsto nel primo periodo, con un abbattimento minimo di euro 26.000.
3-ter. Nel caso in cui l’impresa svolga la propria at- tività anche al di fuori del territorio del Comune di Cam- pione d’Italia, ai fini dell’individuazione della quota di valore della produzione netta per cui è possibile benefi- ciare delle agevolazioni di cui al comma 3-bis si applica- no le disposizioni di cui all’articolo 4, comma 2.
3-quater. Le agevolazioni di cui al comma 3-bissi applicano ai sensi e nei limiti del regolamento (UE) n. 1407/2013 della Commissione, del 18 dicembre 2013, relativo all’applicazione degli articoli 107 e 108 del Trat- tato sul funzionamento dell’Unione europea agli aiutide minimis, e del regolamento (UE) n. 1408/2013 della Commissione, del 18 dicembre 2013, relativo all’appli- cazione degli articoli 107 e 108 del Trattato sul funzio- namento dell’Unione europea agli aiuti de minimis nel settore agricolo”.
6. Al comma 632 dell’articolo 1 della legge 27 di- cembre 2013, n. 147, le parole: “inferiore al 20 per cento” sono sostituite dalle seguenti: “inferiore al 30 per cento”.
7. Agli oneri derivanti dai commi da 4 a 6, pari a euro 7,4 milioni per l’anno 2019, a euro 11,33 milioni per l’anno 2020 ed a euro 10,53 milioni a decorrere dall’anno 2021, si provvede, quanto a 7,4 milioni di euro per l’anno 2019 e a 11,33 milioni di euro per l’anno 2020, mediante cor- rispondente utilizzo di quota parte delle maggiori entrate derivanti dall’articolo 9, commi da 1 a 8, e, quanto a 10,53 milioni di euro a decorrere dall’anno 2021, mediante cor- rispondente riduzione del Fondo per interventi strutturali di politica economica, di cui all’articolo 10, comma 5, del decreto-legge 29 novembre 2004, n. 282, convertito, con modificazioni, dalla legge 27 dicembre 2004, n. 307.
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