DECRETO 10 luglio 2014 - Individuazione, in relazione all'attivita' esercitata ed alle tipologie di operazioni effettuate, delle categorie di contribuenti ammessi al rimborso in via prioritaria entro tre mesi dalla richiesta, ai sensi dell'articolo 38-bis, nono comma, del decreto del Presidente della Repubblica 26 ottobre 1972, n. 633. (14A05692)
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'art. 30 del citato decreto n. 633 del 1972, in materia di versamento di conguaglio e rimborso dell'eccedenza;
Visto l'art. 38-bis del citato decreto n. 633 del 1972, in materia di esecuzione dei rimborsi, e, in particolare, il comma nono 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 primo ed al secondo comma del predetto art. 38-bis sono eseguiti in via prioritaria entro tre mesi dalla richiesta;
Visto l'art. 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 Ministero dell'economia e delle finanze del 22 marzo 2007, pubblicato nella Gazzetta Ufficiale n. 76 del 31 marzo 2007;
Visto il decreto del Ministero dell'economia e delle finanze del 25 maggio 2007, pubblicato nella Gazzetta Ufficiale n. 150 del 30 giugno 2007;
Visto il decreto del Ministero dell'economia e delle finanze del 18 luglio 2007, pubblicato nella Gazzetta Ufficiale n. 195 del 23 agosto 2007;
Visto il decreto del Ministero dell'economia e delle finanze del 21 dicembre 2007, pubblicato nella Gazzetta Ufficiale n. 29 del 4 febbraio 2008;
Ritenuta la necessita' di individuare, in relazione all'attivita' esercitata ed alle tipologie di operazioni effettuate ulteriori categorie di...
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