DECRETO 3 ottobre 2016 - Modalita' di concessione della esenzione dal diritto fisso istituito dalla legge 28 dicembre 1959, n. 1146, a trattori stradali, autocarri e relativi rimorchi adibiti a trasporti internazionali di cose, importati temporaneamente dalla Repubblica di Albania e appartenenti a persone ivi stabilmente residenti. (16A07484)
IL MINISTRO DELL'ECONOMIA E DELLE FINANZE di concerto con IL MINISTRO DELLE INFRASTRUTTURE E DEI TRASPORTI Visto l'art. 1 della legge 28 dicembre 1959, n. 1146, con il quale e' istituito un diritto fisso per gli autoveicoli ed i rimorchi adibiti al trasporto di cose, importati temporaneamente in Italia ed appartenenti a persone residenti stabilmente all'estero;
Visto l'art. 2 della predetta legge n. 1146 del 1959, il quale prevede che possono essere concesse, con decreto del Ministro per le finanze, d'intesa con quello per i trasporti, riduzioni o esenzioni dal pagamento del diritto fisso, istituito con la medesima legge, in esecuzione di accordi intervenuti con altri Governi o di convenzioni internazionali oppure quando sussiste reciprocita' di trattamento tributario o per esigenze dei traffici;
Visto l'Accordo di stabilizzazione e di associazione tra le Comunita' europee ed i loro Stati membri, da una parte, e la Repubblica di Albania, dall'altra, fatto a Lussemburgo il 12 giugno 2006 e ratificato con la legge 7 gennaio 2008, n. 10;
Visto l'art. 2-bis della predetta legge n. 10 del 2008, il quale stabilisce che, in esecuzione dell'art. 59 del predetto Accordo di stabilizzazione e di associazione e dell'art. 13, del protocollo n. 5 all'Accordo medesimo, con decreto del Ministro dell'economia e delle finanze, da adottare ai sensi dell'art. 2 della predetta legge n. 1146 del 1959, e' concessa l'esenzione dal diritto fisso istituito dalla medesima legge n. 1146 del 1959, a trattori stradali, autocarri e relativi rimorchi adibiti a trasporti internazionali di cose, importati temporaneamente dalla Repubblica di Albania e appartenenti a persone ivi stabilmente residenti;
Visto l'art. 23 del decreto legislativo 30 luglio 1999, n. 300, che ha...
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