di Ceccardi Giuliano (Doganalista) Per affrontare la normativa oggi vigente in merito alle provviste e dotazioni di bordo, occorre prendere in esame sia la normativa strettamente doganale, e cioè il TULD (Decreto del Presidente della Repubblica del 23/01/1973 n. 43) e il Codice Doganale dell’Unione (Reg UE 952/2013), sia la normativa relativa all’imposta sul valore aggiunto. Entrambe…
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