Il Regime del “Perfezionamento attivo”, a far data dal 1 maggio 2016, ha di fatto inglobato la “Trasformazione sotto controllo doganale”. A tale regime di Perfezionamento attivo è applicato il principio di carattere generale contenuto nell’art. 85 del CDU. Secondo il testo, l’importo dei dazi all’importazione è determinato in base alle norme per il calcolo dei…
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