Modificazione al decreto ministeriale 31 dicembre 1992 recante modalita' e condizioni per l'applicazione del beneficio della non imponibilita' all'IVA delle cessioni di beni a viaggiatori diretti in altro Stato membro, effettuate nei punti vendita siti nell'ambito di porti, aeroporti, ovvero a bordo di navi e aeromobili durante i tra...
DECRETO 16 dicembre 1998.
Modificazione al decreto ministeriale 31 dicembre 1992 recante modalita' e condizioni per l'applicazione del beneficio della non imponibilita' all'IVA delle cessioni di beni a viaggiatori diretti in altro Stato membro, effettuate nei punti vendita siti nell'ambito di porti, aeroporti, ovvero a bordo di navi e aeromobili durante i trasporti intracomunitari di viaggiatori.
IL DIRETTORE GENERALE del Dipartimento delle entrate
Visto l'art. 28-duodecies della direttiva del Consiglio n.
91/680/CEE del 16 dicembre 1991, che da' facolta' agli Stati membri di esentare fino al 30 giugno 1999 le cessioni di beni a viaggiatori diretti in altro Stato membro, effettuate a mezzo punti vendita situati nell'ambito dei porti e degli aeroporti ovvero funzionanti a bordo delle navi e degli aeromobili nel corso di un trasporto intracomunitario di viaggiatori; Vista la direttiva del Consiglio n. 69/169/CEE del 28 maggio 1969 e successive modificazioni, relativa all'armonizzazione delle disposizioni legislative, regolamentari e amministrative riguardanti la franchigia dalle imposte sulla cifra di affari e dalle altre imposizioni indirette riscosse all'importazione nel traffico internazionale dei viaggiatori; Visto l'art. 52 del decreto-legge 30 agosto 1993, n. 331, convertito, con modificazioni, dalla legge 29 ottobre 1993, n. 427; Visto in particolare il comma 3 del suddetto art. 52, il quale prevede che con decreto del Ministro delle finanze sono stabilite le modalita' e le condizioni per l'applicazione dell'agevolazione; Visto l'art. 128 del testo unico delle disposizioni legislative in materia doganale, approvato con decreto del Presidente della Repubblica 23 gennaio 1973, n. 43, che individua gli speciali negozi istituiti nell'ambito dei porti e degli aeroporti; Visto il decreto del Ministro delle finanze del 31 dicembre 1992, con il quale sono stati...
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