C....... ......... ........ ......... .......... as ....... ... ..... ..... tax ............ ........ ...
....... ......... ........ ......... .......... as ....... ... ..... ..... tax ............ ........ .......... ......... .......... as ....... ... ..... ..... tax ............ .......... to ....... .............. ........ ........ ... ..... ... ........................ ............. ....... OF ... ........ .....,
...... ...... to ... ...... ............ ... ........ ........., ... in .......... ........... .......,
...... ...... to ... ........ from ... ...........,
...... ...... to ... ....... of ... ........ ...........,
...... ...... to ... ....... of ... ........ ... ...... ..........,
.......:
(1) ... ..... ......... .......... to VAT on ..... ... .......... ............ ........ ....... .............. ........ ........, ..... ....... . of ... ..... ....... ..................... of 1. May 1... on ... ............. of ... laws of ... ...... ...... ............ ........ ..... ... ...... ...... of ..... ..... tax: ....... ..... of ..........., ............... ... ...... such ........ ........ ...... ... ......... ... ... ....................... of ........... in this area.
(.) In ... ......... of ... ...... ........... of ... ........ ......, such ........... .......... .......... ... new .......... ..... .......... ... this type of ......... ...... .......... ..... to ......, in .........., that such ........ ..... ........ ... ............. ............. by ......... ........... in ... ......... are ..... in ... ......... ... ........ ..... if ........ ....... ... ..........
(.) To this end, ..... ... .......... ............ ........ ... .............. .................. ........ from ..... ......... to ....... ........... in ... ......... or from .............. to .......... ........... in ..... ......... ...... be ..... at ... ..... of .............. of ... .........
(.) To ...... .............. ........ ........ ........ of such ........ ...... be ............ an ..... to ... ..........
(.) To .......... .......... with ...... ........... by ......... ......... ........................ ........, who are ....... ........... nor ........ to be .......... ... tax ................ ... ........., a ....... ...... ...... be ............ In ........ this ...... ............. ......... such ........ by .......... ..... to ........... ....... ...... .............., may, if he is not ......... .......... ... tax ........ ...... ... .........,
... ... .............. in a ...... ...... ......
(.) ... ............... ........ ....... to ....... from ... ....... ...... ...... ............ ... ............ laid down ......., ... with any ........ ........ ......... in ........... ..... ..... ... ........ are .........
.) ... ...... ..... of .............. must ..... ....... .......... be able to ....... .................. ........ from ... ....... .......
1 OJ C , , p. .
. OJ C , , p. .
. OJ C , , p. .
. OL L 1.., 1....1..., p. 1, as last ....... by ....... ......... ...........
(.) ..... ... ............... ........ ...s ... ... ....... ......, any ..... ..... .......... that he ... ........ in ....... to ..... ... ........ used by him ... ... ....... of .......... .......... ....... ..... ... ....... ......, ...... be ........ by ... ...... ............ ... ..... ..... ..... tax was ........, in .......... with ... ............ ............. ........... ... ........ ............ ... ...... in ....... .(.), .(.) ... ..........(.) of ... same ......... ...... not be ........
(.) ....... to .......... ..... ...y lay down, ...... ...... ...... ..... ................... ... ....... to be made by .......... ....., ... may also ....... that ................. are used.
(10) ..... .......... .......... to ... ............ of .......... tax ....... ... .................. be ....... on a ......... ...... It is ......... to ad... all o...r ............. ............ ...... of ..... ..... ..... may be ........ ... ......... ....... but ......, ....... ....., ..... on .........., be ........ ...... ..... ..... from ... date ......... ........... . (1) of this ..........
(11) ......... .......... ...... ......... be ....... ...........,
... ....... THIS .........:
....... ............ .......... is ....... ... a ...... of ..... ..... ........ on ... date ........ ........... ..1 as .......:
1) In ....... . (.) (e), a ..... ........ ... ..... full stop ... ... ......... ....... ..........:
... ... ..... ... .......... ............ ........,
... .............. ........ ........, ..... alia, ..... ......... in ..... L.......) In ....... . (.), ... ......... ..... (f) is .....:
...(f) ... ..... ..... ........ ........ to in ... last ...... of ............ (e) are ........;
.... ......... ... ........... ....... who are ..........., .... ...ir ......... ........... ....... ...... in a ...... ....., by a ....... ...... who ... ........... his ........ ....... a ..... ............. from ..... ... ....... is ........ ....... ... ......... or, ....... ....... of such a ..... of ........ or ..... ............., ... his ......... ....... ........... ....... ....... ... ........., ..... be ... ..... ..... ... ........... ...... ..............., ... his ......... ....... or ....... ..............) In ....... ., ......... ., ... ..... ........ is ........ by ... .........:
..... In ..... to ..... ...... ........, ............ or ... .......... of ........... ........... ...... may, with ...... to ... ...... of ........ ........ to in ......... . (e),
...... ... ... ........ ........ to in ... last ...... .... ........ to non ....... .......,
... also with ...... to ... ...... out of ..... of ......... ........:......) In ....... ., ......... . is ....... as .......:
..... ... case of .................. ........ ... ..... ... .......... ............ .................. to in ......... . (e) .... ......... ... ........... ....... who are ...........,
.... ...ir ......... ....... or ....... ...... in a ...... ....., by a ....... ...... ........ ........... his ........ or ... a ..... ............. from ..... ... ....... is ................. ... ........., or in ... ....... of such a ..... of ........ or ..... .............,
... his ......... ....... or ....... ....... ....... ... ........., ...... ...... ........... use of ......... . (b).......) In ....... 1. (.) (a), ... ......... ...... ............. is .....:
...... ..... ............. ..... not ..... to ... ........ ........ to in ... last ...... ........... .(.)(e).......) ... ......... ....... is .....:
... ....... ............ ...... ... ............... ....... ....... ......... .......... ........ ............... ........... ................ ... ........ of this ......., ... ....... ......... to o...r ......... ..........:
.................. ....... ......... ..... a ....... ...... who ....... ... ........... ............. nor ... a ..... ............. ...... ... ......... of ... ......... ... who is .............. ........ to be .......... ... tax ........ ..... ....... ...
............. ........... ... ........... ........ ................. ..... ..... ........ ........ ...... ... last ...... of ....... . (.) (e).
......... ..... of ................. ..... ... ...... ..... ..... ... ........................ ...... ....... to ....... to ..... .... his ........ as a ....... ...... ...... .............. of ... ......... ......... in .......... with ... .......... of this ........
......... ..... of .............. ..... ... ...... ..... in ..... ... ...... of ............... ........ is ...... to take ..... ......... to ....... . (.) (f).
........ ..... tax ......... ..... ... ......... .......... ... ........... ......... ............. ... ...... of tax that ... ...... .......... in each ...... ......
B. ....... ...... ... ........ ........ .................. ...... ...... ..... ...... a ............... ....... ...... ......... .................... to a ........... ...... who is ........... or ... his ......... ....... ........... ....... in a ...... ....., to use a ....... ...... in .......... with .............. ........... ... ....... ...... ..... ..... to all ..... ........ ...... ...............
.. ... ............... ....... ...... ..... ..... to ... ...... ..... of .............. ......... ........ as a ....... ...... ........., ...... or ....... to ... ...... that he .......... ......... ... ... ....... ....... Such a ......... ..... be made ...............
... ........... from ... ............... ....... ...... to ... ...... ..... .................. .... his ....... .......... ......... ..... ....... ... ......... ............ ... ..............; name, ...... ......., .......... ........., ......... web .....,
........ tax ......, if any, ... a ......... that ... ...... is not .......... ... ............ tax ........ ...... ... .......... ... ............... ....... ...... ............. ... ...... ..... of .............. of any ....... in ... ......... ............
.. ... ...... ..... of .............. ..... ........ ... ............... ....... ...... ......... of an .......... ....... ..... on ... ........... used ... this ..............,
...... ...... of ........... may keep ...ir own .............. ........
... ...... ..... of .............. ..... ...... ... ............... ....... ...... .............. ..... of ... .............. ...... ......... to him.
.. ... ...... ..... of .............. ..... ....... ... ............... ....... ............ ... .............. ........ if:
a) he ........ that he no ...... ........ .......... ........, .....) it ......... can be ....... that his ....... .......... .... ....., .....) he no ...... ....... ... ............ ......... to be ....... to use ... ..............., .....) he ............ ..... to ...... with ... ..... .......... ... ....... .......
.. ... ............... ....... ...... ..... ...... by .......... ..... to ... ...... ......... .............. a ..... ..... tax ...... ... each ........ ....... ....... or ............... ........ .... been ......... ... ...... ..... be ......... ...... .0 ............... ... end of ... ......... ...... to ..... ... ...... .......
... ..... ..... tax ...... ..... set out ... .............. ...... ..., ... each ............. of ........... ..... tax ... ...... due, ... ..... ....., less ..... ..... tax, ............ of .......... ........ ... ... ......... ...... ... ..... ...... of .................. tax. ... .......... tax ..... ... ... ..... tax due ..... also be ..........
.. ... ........... tax ...... ..... be made in Euro. ...... ...... ..... .... not ............ Euro, may ....... ... tax ...... to be made in ...ir ........ ........... If ... .............. been made in o...r .........., ... ........ rate ..... ... ... last date of ... ................. ..... be used .... .......... ... ..... ..... tax ....... ... ........ ..... ........ ......... ... ........ ..... ......... by ... ........ ....... Bank ... that day, or,
if ..... is no ........... on that day, on ... next day of ............
.. ... ............... ....... ...... ..... pay ... ........... tax .... .......... ... .......
....... ..... be made to a bank ....... ........... in Euro, .......... by ... ............. of ............... ...... ...... ..... .... not ....... ... Euro may ....... ............ to be made to a bank ....... ........... in ...ir own .........
.. ............... ....... 1 (1) of ......... ..........,... ............... ....... .............. use of this ....... ...... ....., ....... of ...... .......... ..... ....... 1. (.),
be ....... a ...... ......... to ......... ........... .......s . (.), .(.) ... .(.) ............. .......... will not ..... to ... ...... ....... to .......... ........ ....... ........ ....... .......
.. ... ............... ....... ...... ..... keep ....... of ... ............ ....... by ............. ...... in .......... ...... to ...... ... tax .............. of ... ...... ..... ............... to ......... that ... ..... ..... tax ...... ........ to in (.) is ........ .............. ...... be made ......... .............. on ....... to ... ...... ..... .................. ... to ... ...... ..... of ............ ..... ....... ..... be ............... a ...... of ten ..... from ... end of ... year .... ... ........... was ....... out.
10. ....... .1 (.) (b) ..... not ..... to a ............... ....... ...... who ... ...ed ... ............. ................... ............ .......... is ....... as .......:
In ....... ..h, ....... .. is ....... as .......:
(a) In ......... 1, ..... (a) is ........ by ... .........:
...(a) ..... ....... ...... ..... ..... .... his ........ as a ....... ...... .........,
....... or ....... ...... ...... ....., ....... to .......... ..... ...y lay down, .......... ....... ...... to make such .......... by .......... ....., ... may also ....... ................ ..... are used....
(b) In ......... ., ..... (a) is ........ by ... .........:
...(a) ..... ....... ...... ..... ...... a ...... by a ........ to be .......... by ............... That ........ may not be more than two ...... ..... than ... end of each tax .......
... tax ...... ..... be ..... by each ...... ..... at one ....., two ...... or a ........
...... ...... may, ......., set ......... ....... ........ that ...y do not ...... .......... ...... ...... ....., ....... to .......... ..... ...y lay down, ..... ... ............... to make such ....... by .......... ....., ... may also ....... that .......... .......... used....
(c) In ......... ., ..... (a) is ........ by ... .........:
"(a) ...... ...... may ....... a ....... ...... to ...... a ........., ......... all ................ ......... in ......... ., .......... all ............ ....... out in ... ................ That ......... ..... ....... all ... ........... ......... ... any ............
...... ...... ....., ....... to .......... ..... ...y lay down, ..... ... ....... ...... ........ such .......... by .......... ....., ... may also ....... that .......... ..... .............
(d) In ......... ., ... ...... ......... in ..... (b) is ........ by:
...... .............. ......... ..... be ..... up ... each ........ ....... ...... a ........... in .......... with .......... to be .......... by ... ...... ......, ..... ..... ......... ........ ......... to ...... that ... .......... .......... .............. ................ ... ..... of ........ ........ are in any ..... ........ with. ...... ...... ....., ........... .......... ..... ...y lay down, ..... ... ....... ...... to make such .......... .............. ....., ... may also ....... that .......... ..... are used............. .
1. ...... ...... ..... ..... into ..... ... laws, ........... ... .............. ..................... to ...... with this ......... on 1 July .00.. ...y ..... ......... ...... ............... ........
.... ...... ...... ad... ..... .........., ...y ..... ....... a ......... to this ............. ..... be ........... by such ......... on ... ........ of ...ir ........ ............
...... ...... ..... ......... how such ......... is to be made.
.. ...... ...... ..... ........... to ... .......... ... text of ... .......... ............ law ..... ...y ad... in ... ..... ....... by this ..........
....... ...... ....... on ... ..... of a ...... from ... .........., ..... ...... ... .......... ........... 1 of this ......... ...... .0 June .00. ... ..... ......, ...... on ... ..... of ........... from ... .......... in .......... with ....... .. of ... ...... ad... ............ an ........... .......... ......... on a non .............. ..... ... ........,
........., .......... ... .......... tax ....... on .............. ........ ........ .............. in ... ..... of ........... or, if .......... ......... ... ......... ......., ................... on ... ..... of a ........ from ... .........., ...... ... ...... ............. ....... 1.
....... ....... ......... ..... ..... into ..... on ... ......... day ......... that of its ........... ....... ........ ....... of ... ........ ............
....... ....... ......... is ......... to ... ...... .......
.... at ........,
... ... ............ ................ ............... list of .............. ........ ........ ........ to in ....... . (.) (e)
1. Web site ......, ..........., ........ ........... of .......... ... ..........
.. ...... of ........ ... ........ ........
.. ...... of ......, text ... ........... ... ...... ......... ..........
.. ...... of ....., ..... ... ....., ......... ..... of ...... ... ........ .....,
... of ........., ........, ........, ........, .......... ... ............. .......... ............
.. ...... of ........ .........
..... ... ........ of a ....... ... his ........ ............ via .......... mail, ........... not of ...... mean that ... ....... ......... is an .......... ....... ...... ............ of ... last ...... of ....... . (.).e.
Civile.it
Civile.it
08.05.2002 
