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ESENTI IVA LE IMPORTAZIONI DI BENI DESTINATI AD ESAMI, ANALISI O PROVE


Con Risposta n. 19 del 3 febbraio l'Agenzia delle Entrate, pur ammettendo l'assenza nell'ordinamento italiano di una formale norma di recepimento della direttiva 2009/132/CE in materia di importazione di prototipi privi di valore commerciale e non destinati alla vendita, conferma che le importazioni di beni destinati a esami, analisi o prove possano avvenire senza applicazione dell'Iva, in sostanziale continuità normativa con gli articoli 1 e 2 del DM n. 489/1997 del Ministero delle Finanze. L'applicazione di tale regime rimane comunque subordinata al rispetto delle condizioni previste dagli articoli da 73 a 78 della citata direttiva, e quindi: ­  i beni sottoposti ad esami, analisi o prove devono essere interamente consumati o distrutti nel corso di dette operazioni; ­ sono esclusi i beni che servono a esami, analisi o prove che costituiscono di per sé operazioni di promozione commerciale; l'esenzione è accordata solo per le quantità di beni strettamente necessarie al conseguimento dello scopo per il quale sono importate; gli eventuali prodotti residui devono essere interamente distrutti o resi privi di valore commerciale, essere ceduti gratuitamente al fisco (ove previsto dalla normativa nazionale) oppure, in circostanze debitamente giustificate, essere esportati. Le medesime importazioni, precisa ancora l'Agenzia, sono esenti anche dai dazi al ricorrere delle condizioni previste dal Regolamento CE n. 1186/2009 del Consiglio del 16 novembre 2009. Fonte: https://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:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • 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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