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RIFORMA ACCISE GAS NATURALE E ENERGIA ELETTRICA


Il Consiglio dei Ministri, nella seduta del 15 ottobre, ha approvato in esame preliminare un decreto legislativo di revisione delle disposizioni in materia di accise. Il provvedimento, in dettaglio, prevede: l'introduzione del sistema dl qualificazione dei soggetti obbligati accreditati (SOAC); la riforma dell?"accisa sul gas naturale; semplificazioni in materia di vendita di prodotti alcolici; la riforma dell?"accisa sull?"energia elettrica; disposizioni per la riorganizzazione del settore degli oli lubrificanti e altri prodotti affini; disposizioni in materia di prodotti da fumo. In tema di accisa sul gas naturale il provvedimento prevede la revisione delle modalità di accertamento, liquidazione e versamento dell?"accisa sul gas naturale, superando l?"attuale sistema basato su di un meccanismo di acconto storico. Il nuovo sistema si baserà, invece, su acconti mensili commisurati a quanto fatturato ai consumatori finali mese per mese. Tale nuovo meccanisto eviterà irragionevoli esposizioni economiche per gli operatori del settore e renderà più difficili le frodi. Inoltre, al fine di razionalizzare il sistema di tassazione e ridurre il contenzioso, l?"attuale distinzione tra usi “civili” (per i quali vi è un?"accisa più elevata) e usi “industriali” del gas naturale viene sostituita da quella tra “usi domestici” e “usi non domestici”. L?"accisa sull?"elettricità si applicherà con le stesse modalità del gas naturale, per garantire un monitoraggio continuo dei volumi di elettricità ceduti dai venditori a tutela dell?"erario. Fonte: https://www.governo.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
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