DECRETO DEL PRESIDENTE DEL CONSIGLIO DEI MINISTRI 2 agosto 2002 - Termini per la presentazione degli elenchi riepilogativi delle cessioni e degli acquisti intracomunitari di beni
IL PRESIDENTE DEL CONSIGLIO DEI MINISTRI
Visto l'art. 6 del decreto-legge 23 gennaio 1993, n. 16, convertito, con modificazioni, dalla legge 24 marzo 1993, n. 75, che prevede l'obbligo, da parte dei soggetti passivi all'imposta sul valore aggiunto, di presentazione ai competenti uffici doganali abilitati di elenchi riepilogativi delle cessioni e degli acquisti intracomunitari di beni; Visto il decreto del Ministro delle finanze 27 ottobre 2000, concernente l'approvazione dei modelli dei predetti elenchi riepilogativi in euro; Visto l'art. 12, comma 5, del decreto legislativo 9 luglio 1997, n.
241, il quale prevede che con decreto del Presidente del Consiglio dei Ministri possono essere modificati i termini riguardanti gli adempimenti dei contribuenti relativi a imposte e contributi dovuti in base allo stesso decreto; Considerato che appare opportuno il differimento dei termini di presentazione dei predetti elenchi riepilogativi al fine di consentire ai contribuenti di fruire di un piu' congruo periodo di tempo per l'effettuazione...
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