DECRETO 29 aprile 2016 - Individuazione di un'ulteriore categoria di contribuenti ammessi al rimborso dell'IVA in via prioritaria. (16A03601)
IL MINISTRO DELL'ECONOMIA E DELLE FINANZE 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;
Visto l'articolo 17 del citato decreto n. 633 del 1972, in materia di inversione contabile, come modificato ad opera dell'articolo 1, comma 629, della legge 23 dicembre 2014, n. 190;
Visto l'articolo 30 del citato decreto n. 633 del 1972, in materia di versamento di conguaglio e rimborso dell'eccedenza;
Visto l'articolo 38-bis del citato decreto n. 633 del 1972, in materia di esecuzione dei rimborsi, e, in particolare, il comma 10 con il quale e' stabilito che con decreti del Ministro dell'economia e delle finanze sono individuate, anche progressivamente, in relazione all'attivita' esercitata ed alle tipologie di operazioni effettuate, le categorie di contribuenti per i quali i rimborsi di cui al predetto articolo 38-bis sono eseguiti in via prioritaria;
Visto l'articolo 7-bis del decreto-legge 23 settembre 1994, n. 547, convertito, con modificazioni, dalla legge 22 novembre 1994, n. 644, in materia di crediti d'imposta relativi all'IVA;
Visto il decreto del Vice Ministro dell'economia e delle finanze del 22 marzo 2007, pubblicato nella Gazzetta Ufficiale n. 76 del 31 marzo 2007;
Visto il decreto del Vice Ministro dell'economia e delle finanze del 25 maggio 2007, pubblicato nella Gazzetta Ufficiale n. 150 del 30 giugno 2007;
Visto il decreto del Vice Ministro dell'economia e delle finanze del 18 luglio 2007, pubblicato nella Gazzetta Ufficiale n. 195 del 23 agosto 2007;
Visto il decreto del Vice Ministro dell'economia e delle finanze del 21 dicembre 2007, pubblicato nella Gazzetta Ufficiale n. 29 del 4 febbraio 2008;
Visto il decreto del Ministro dell'economia e delle finanze del 10 luglio 2014, pubblicato nella Gazzetta Ufficiale n. 170 del 24 luglio 2014;
Visto l'articolo 8 del decreto del Ministro dell'economia e delle finanze...
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