DECRETO 27 agosto 2019 - Innalzamento della percentuale di compensazione per le cessioni di prodotti agricoli. (19A05494)
IL MINISTRO DELL'ECONOMIA E DELLE FINANZE di concerto con IL MINISTRO DELLE POLITICHE AGRICOLE ALIMENTARI, FORESTALI E DEL TURISMO Visto il decreto del Presidente della Repubblica 26 ottobre 1972, n. 633, e successive modificazioni, concernente l'istituzione e la disciplina dell'imposta sul valore aggiunto, di seguito denominato «decreto n. 633 del 1972»;
Visto, in particolare, l'art. 34, comma 1, del decreto n. 633 del 1972, e successive modificazioni, che ha istituito, per le cessioni dei prodotti agricoli e ittici compresi nella tabella A, parte prima, allegata allo stesso decreto, un regime di detrazione forfettizzata dell'imposta sul valore aggiunto basato sull'applicazione di percentuali di compensazione stabilite, per gruppi di prodotti, con decreto del Ministro delle finanze di concerto con il Ministro per le politiche agricole;
Visto il decreto del Ministro delle finanze, emanato di concerto con il Ministro dell'agricoltura e delle foreste e il Ministro della marina mercantile, il 12 maggio 1992 e pubblicato nella Gazzetta Ufficiale della Repubblica italiana n. 142 del 18 giugno 1992, che ha stabilito nuove percentuali di compensazione per le cessioni di prodotti agricoli ed ittici compresi nella tabella A, parte prima, allegata al decreto n. 633 del 1972;
Visto l'art. 1, comma 662, della legge n. 145 del 30 dicembre 2018, pubblicata nella Gazzetta Ufficiale della Repubblica italiana n. 302 del 31 dicembre 2018, che prevede che con decreto del Ministro dell'economia e delle finanze, di concerto con il Ministro delle politiche agricole alimentari, forestali e del turismo, da adottare entro il 31 gennaio di ciascun anno ai sensi dell'art. 34, comma 1, del decreto del Presidente...
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