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IMMATRICOLAZIONE AUTOVEICOLI E MOTOVEICOLI DI PROVENIENZA COMUNITARIA: LE NOVITà NELLA CIRCOLARE DELL'AGENZIA ENTRATE


L'introduzione della procedura di immatricolazione di autoveicoli e motoveicoli di provenienza comunitaria (voluta dal Decreto Legge 3 ottobre 2006 n. 262) con pagamento dell'Iva tramite modello "F24 Versamenti con elementi identificativi", ha limitato il fenomeno delle frodi Iva intracomunitarie nel settore della compravendita dei citati veicoli. Rimangono però molte criticità in merito all'utilizzo improprio delle deroghe al sistema di versamento anticipato, previste per i veicoli acquistati in regime Iva del margine e per quelli utilizzati come beni strumentali all'attività d'impresa. Per contrastare questi fenomeni l'Agenzia delle Entrate ha pubblicato il Provvedimento del 19 aprile 2018, che introduce l'obbligo per il contribuente di presentare le istanze necessarie all'immatricolazione di autoveicoli e motoveicoli di provenienza comunitaria solo presso la Direzione Provinciale territorialmente competente, in ragione del proprio domicilio fiscale. L'obbligo, segnalano le Entrate, è stato introdotto con lo scopo di "agevolare e semplificare le attività di controllo connesse alla lavorazione delle istanze stesse". Fonte: http://www.agenziaentrate.gov.it
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Corso Bettini, 58
38068 Rovereto (TN)
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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

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  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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