DECRETO 12 aprile 2018 - Autorizzazione allo stoccaggio di prodotti energetici presso depositi di terzi. (18A02872)
IL MINISTRO DELL'ECONOMIA E DELLE FINANZE Visto l'art. 1, commi da 945 a 959 della legge 27 dicembre 2017, n. 205, che disciplina l'autorizzazione allo stoccaggio dei prodotti energetici presso depositi di terzi e, in particolare, l'art. 1, comma 957, che prevede che, con decreto del Ministro dell'economia e delle finanze, sono stabilite le modalita' attuative dei predetti commi da 945 a 959 nonche' le modalita' di trasmissione, anche telematiche, del flusso informativo dei dati tra l'Agenzia delle dogane e dei monopoli, l'Agenzia delle entrate e la Guardia di finanza;
Visto il testo unico delle disposizioni legislative concernenti le imposte sulla produzione e sui consumi e relative sanzioni penali e amministrative, approvato con il decreto legislativo 26 ottobre 1995, n. 504, e successive modificazioni e, in particolare: l'art. 8, comma 1, recante disposizioni relative al destinatario registrato;
l'art. 21, che sottopone ad accisa i prodotti energetici ivi considerati;
l'art. 23, che stabilisce, tra l'altro, i requisiti e le condizioni per operare in regime di deposito fiscale;
Ritenuto che si rende necessario dare attuazione a quanto stabilito dal predetto art. 1, comma 957, della predetta legge n. 205 del 2017, attraverso l'emanazione del decreto di cui al medesimo comma 957;
Decreta: Art. 1 Ambito di applicazione 1. Il presente provvedimento disciplina le modalita' di attuazione dell'art. 1, commi da 945 a 959, della...
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