{"id":387,"date":"2023-08-09T11:42:00","date_gmt":"2023-08-09T09:42:00","guid":{"rendered":"https:\/\/www.studiopvc.com\/2023\/08\/09\/ciao-mondo\/"},"modified":"2023-08-09T11:42:00","modified_gmt":"2023-08-09T09:42:00","slug":"ciao-mondo","status":"publish","type":"post","link":"https:\/\/www.studiopvc.com\/en\/2023\/08\/09\/ciao-mondo\/","title":{"rendered":"Profili di incostituzionalit\u00e0 del \u201ccontributo di solidariet\u00e0 temporaneo per il 2023\u201d: riflessioni"},"content":{"rendered":"\n
Banca dati Memento, Editore<\/strong> Giuffr\u00e8 Francis Lefebvre, 2023, di Valerio Villoresi<\/h6>\n\n\n\n

La Legge di bilancio 2023 (art. 1 c. da 115 a 119 L. 197\/2022) ha previsto l’istituzione di un contributo di solidariet\u00e0 temporaneo, a carico dei soggetti che nel territorio dello Stato, producono, importano, distribuiscono o vendono energia elettrica, gas naturale o prodotti petroliferi. Dopo il riassunto del quadro della disciplina, si analizzano anche le motivazioni che stanno portando alcune societ\u00e0 a formulare istanza di rimborso.<\/p>\n\n\n\n

Premessa<\/strong><\/p>\n\n\n\n

Una Societ\u00e0 contribuente che esercita attivit\u00e0 di commercio <\/strong>all’ingrosso <\/strong>di <<coke di petrolio>> a cui \u00e8 associato il generico codice ATECO 46.71.00, nel periodo d’imposta 1\/01\/2022 \u2013 31\/12\/2022 ha effettuato ACQUISTI <\/strong>di beni <\/strong>e servizi <\/strong>per oltre \u20ac 420.000.000 dei quali \u20ac 350.000.000 extra UE (fuori campo di applicazione IVA ai sensi dell’art.7-bis DPR 633\/72). Nel medesimo esercizio ha effettuato VENDITE <\/strong>di beni e servizi per oltre \u20ac 410.000.000 dei quali \u20ac345.000.000 extra UE (fuori campo di applicazione IVA). La Societ\u00e0 pur ritenendo illegittimo il \u201ccontributo di solidariet\u00e0 temporaneo<\/strong>\u201d calcolato anche sugli utili realizzati extra UE su merci mai importate negli Stati comunitari ha versato l’importo di \u20ac2.480.000 con riserva di richiedere all’Erario la restituzione.<\/p>\n\n\n\n

Per saperne di pi\u00f9, scarica la pubblicazione.<\/p>\n\n\n\n

\n
DOWNLOAD PDF<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Banca dati Memento, Editore Giuffr\u00e8 Francis Lefebvre, 2023, di Valerio Villoresi La Legge di bilancio 2023 (art. 1 c. da 115 a 119 L. 197\/2022) ha previsto l’istituzione di un contributo di solidariet\u00e0 temporaneo, a carico dei soggetti che nel territorio dello Stato, producono, importano, distribuiscono o vendono energia elettrica, gas naturale o prodotti petroliferi. Dopo il riassunto del quadro … <\/p>\n

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