DECRETO 4 novembre 2008, n. 192 - Regolamento per il recepimento della direttiva 2006/79/CE del Consiglio, del 5 ottobre 2006, relativa alle franchigie fiscali applicabili all''importazione di merci oggetto di piccole spedizioni a carattere non commerciale provenienti da Paesi terzi.
DELL'ECONOMIA E DELLE FINANZE
Vista la direttiva 2006/79/CE del Consiglio, del 5 ottobre 2006, relativa alle franchigie fiscali applicabili all'importazione di merci oggetto di piccole spedizioni a carattere non commerciale provenienti da Paesi terzi, che ha abrogato la direttiva 78/1035/CEE del Consiglio, del 9 dicembre 1978;
Visto il regolamento adottato con il decreto del Ministro delle finanze 5 dicembre 1997, n. 489, recante disposizioni in materia di franchigie fiscali applicabili a talune importazioni definitive di beni, piccole spedizioni prive di carattere commerciale ed a spedizioni di valore trascurabile ed in particolare gli articoli 7, 8 e 9 recanti specifiche disposizioni per l'ammissione in franchigia dai diritti doganali delle merci oggetto di piccole spedizioni prive di carattere commerciale, inviate da un privato che si trova in un Paese terzo ad un altro privato che si trova nel territorio doganale della Comunita';
Ritenuta la necessita' di adeguare la normativa nazionale vigente alla predetta direttiva comunitaria n. 2006/79/CE;
Visto l'articolo 17, commi 3 e 4, della legge 23 agosto 1988, n. 400;
Udito il parere espresso dal Consiglio di Stato nell'adunanza della Sezione consultiva per gli atti normativi del 26 maggio 2008;
Vista la comunicazione al Presidente del Consiglio dei Ministri effettuata ai sensi dell'articolo 17 della legge 23 agosto 1988, n. 400, con nota n. 3-11646 del 19 settembre 2008;
A d o t t a il presente regolamento:
Art. 1.
Modifiche al regolamento adottato con il decreto del Ministro delle finanze 5 dicembre 1997, n. 489
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Al regolamento adottato con il decreto del Ministro delle finanze 5 dicembre 1997, n. 489, recante norme in tema di franchigie fiscali applicabili a talune importazioni definitive di beni, piccole spedizioni prive di carattere commerciale ed a spedizioni di valore trascurabile, sono...
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