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STUDIO DORIGHELLI

APPROVVIGIONAMENTO DI PRODOTTI ENERGETICI: I CHIARIMENTI DELL'AGENZIA ENTRATE


L'Agenzia Entrate e l'Agenzia delle Dogane e dei Monopoli, con la risoluzione n. 69/E e 1/D del 13 giugno 2017, hanno fornito chiarimenti in merito alla disciplina delle procedure previste ai fini dell'approvvigionamento di prodotti energetici. Le due Agenzie hanno risposto ai quesiti posti dalle associazioni di categoria in materia di "bunkeraggio". Con lo scopo di evitare la duplicazione di adempimenti agli operatori, la risoluzione congiunta individua i meccanismi di raccordo tra le disposizioni vigenti (in materia doganale, Iva e accise) che consentono di provare l'avvenuto bunkeraggio di prodotti petroliferi destinati alle navi. Viene precisato in quali casi occorre sempre espletare le formalità doganali previste dall'art. 269 del Regolamento (Ue) n. 952/2013 e in quali casi, invece, sono sufficienti come prova le attestazioni di ricezione del prodotto (previste, ai fini accise, dal D.M. n. 225/2015) apposte dal comandante della nave sul Documento di accompagnamento semplificato (DAS) e sul memorandum d'imbarco. Il link alla Risoluzione. Fonte: http://www.agenziaentrate.gov.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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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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