{"id":413,"date":"2022-05-20T10:36:00","date_gmt":"2022-05-20T08:36:00","guid":{"rendered":"https:\/\/dianacs.net\/?p=413"},"modified":"2024-03-11T11:15:40","modified_gmt":"2024-03-11T10:15:40","slug":"circolare-n-01-2022","status":"publish","type":"post","link":"https:\/\/dianacs.net\/en\/circolari\/circolare-n-01-2022\/","title":{"rendered":"Circolare n.01\/2022"},"content":{"rendered":"\n

Finalmente, dopo molti anni di sollecitazioni, quesiti ed incontri con i vari Funzionari che si sono avvicendati nel tempo, l’Amministrazione Doganale ha annunciato, nel corso di un “open hearing” on-line tenutosi ieri, 19 maggio, importanti novit\u00e0 riguardanti i regimi doganali applicabili alle unit\u00e0 da diporto, private, battenti bandiera extra-UE, sottoposte a lavori di riparazione, manutenzione e refitting presso cantieri navali italiani.<\/p>\n\n\n\n

II provvedimento, in corso di emanazione, estende ed amplia la tipologia di lavori consentiti durante il regime di Ammissione Temporanea (AT) delle suddette unit\u00e0 che, fino ad oggi, erano consentiti solo vincolando gli yacht al regime di Perfezionamento Attivo (TPA) con relativo obbligo di presentazione della garanzia per l’ammontare dell’IVA gravante sul valore della nave.<\/p>\n\n\n\n

Le nuove procedure saranno, per quanto concerne il regime AT, estremamente semplificate e non sar\u00e0 pi\u00f9 necessario presentare la garanzia fidejussoria.<\/p>\n\n\n\n

II regime TPA rimarr\u00e0, tuttavia, obbligatorio per quelle lavorazioni “sostanziali” che non possono rientrare nell’elenco delle lavorazioni previste per il regime AT. Comunque, anche in questa seconda ipotesi, sono previste importanti novit\u00e0 circa la possibilit\u00e0 di ridurre l’importo della garanzia per quei soggetti ritenuti “affidabili” dall’Amministrazione Doganale ed in possesso di certificazione AEO.<\/p>\n\n\n\n

Non ci resta che attendere l’emanazione del provvedimento da parte dell’Agenzia delle Dogane e dei Monopoli, nonch\u00e9 dei necessari adeguamenti da parte dell’Agenzia delle Entrate per quanto concerne il regime di non imponibilit\u00e0 per le suddette lavorazioni.<\/p>\n\n\n\n

Questa agenzia rimane a completa disposizione per gli ulteriori chiarimenti che saranno, indubbiamente, necessari.<\/p>\n","protected":false},"excerpt":{"rendered":"

Oggetto: Lavori di riparazione\/refitting di yacht battenti bandiera extra-UE<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"class_list":["post-413","post","type-post","status-publish","format-standard","hentry","category-circolari"],"acf":[],"yoast_head":"\nCircolare n.01\/2022 | Diana Customs Service<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dianacs.net\/en\/circolari\/circolare-n-01-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Circolare n.01\/2022 | Diana Customs Service\" \/>\n<meta property=\"og:description\" content=\"Oggetto: Lavori di riparazione\/refitting di yacht 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