DECRETO 7 luglio 1998 - Esonero dall'obbligo della fatturazione per alcune operazioni effettuate dai comuni
IL MINISTRO 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. 74-ter del citato decreto n. 633 del 1972, recante disposizioni riguardanti le operazioni effettuate dalle agenzie di viaggio e turismo; Visto il decreto del Ministro delle finanze 16 gennaio 1980, recante particolari modalita' di applicazione dell'imposta sul valore aggiunto alle operazioni effettuate dalle agenzie di viaggio e turismo ed, in particolare, l'art. 1, ultimo comma, che equipara alle agenzie di viaggio e turismo gli organizzatori di giri turistici; Visto, in particolare, il citato art. 74-ter, comma 7, nel testo modificato dal decreto legislativo 13 settembre 1997, n. 313, che prevede l'emissione della fattura aisensi dell'art. 21 del decreto del Presidente della Repubblica 26 ottobre 1972, n. 633, per le operazioni effettuate dalle agenzie di viaggio e di turismo per l'organizzazione di pacchetti turistici; Visto l'art. 22, comma 1, del menzionato decreto n. 633 del 1972, in virtu' del quale l'emissione della fattura non e' obbligatoria se non e' richiesta dal cliente non oltre il momento dell'effettuazione dell'operazione, nonche' il successivo comma 2, secondo cui la richiamata disposizione puo' essere estesa, con decreto del Ministro delle finanze, ad altre categorie di contribuenti, che prestino servizio al pubblico con carattere di uniformita', frequenza ed importo limitato, tali da rendere particolarmente onerosa l'osservanza dell'obbligo di fatturazione e degli adempimenti connessi; Ritenuta l'opportunita' di avvalersi di tale facolta';
Decreta:
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Per le operazioni di cui all'art. 74-ter del decreto del Presidente della Repubblica 26 ottobre 1972, n. 633, e successive modificazioni, poste in essere dalle pubbliche amministrazioni nei confronti di particolari soggetti...
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