DOMANDA
Si chiede di conoscere le procedure da seguire per il corretto utilizzo delle cosiddette “gift card”, in particolare, in merito alla certificazione dei corrispettivi.
RISPOSTA
Le “gift card” sono carte prepagate, ricaricabili, sulle quali sono memorizzate somme di denaro preventivamente versate dall’utilizzatore e progressivamente scaricate a fronte del loro utilizzo.
Sul trattamento fiscale da applicare alla vendita e/o alla ricarica delle carte prepagate, l’Agenzia delle Entrate, con la Risoluzione n. 160/E del 30 maggio 2002, aveva, inizialmente, sostenuto che la vendita delle tessere magnetiche, non configurandosi come emissione di moneta elettronica, in quanto le medesime tessere non sono strumenti di pagamento, doveva considerarsi una cessione di beni e/o prestazione di servizi e, come tale, da assoggettare ad Iva al momento della consegna.
Tuttavia, a seguito di un approfondimento sul tema, è emerso che l’Amministrazione finanziaria ha cambiato successivamente il proprio orientamento, sostenendo che, nell’ipotesi in cui i beni e i servizi per i quali è effettuato il pagamento non siano conosciuti e specificatamente individuati al momento del versamento, l’incasso del danaro da parte dell’esercente a fronte della cessione della carta prepagata (o della “ricarica” di questa”), non costituisce “corrispettivo”, ma una semplice “cessione di denaro” fuori campo IVA, ex art. 2, terzo comma, lett. a) del D.P.R. n. 633 del 1972 (cfr., consulenza giuridica n. 954-8 del 15 luglio 2014, non pubblicata).
Pertanto, non essendo avvenuta alcuna cessione di beni o prestazione di servizi, non sussiste l’obbligo della certificazione tramite emissione dello scontrino fiscale, che sarà invece emesso regolarmente al momento della spendita dell’importo contenuto nella carta prepagata.
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much less risky possibility. The timing and quantity of the dose will differ relying on whether or not you are taking it orally or through
an intramuscular injection. The drug is a spinoff of dihydrotestosterone
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INH and C4. WINSTROL (anabolic steroids) just
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The impact of WINSTROL (anabolic steroids) on growing serum levels of C1 INH and C4 could additionally be related to an increase in protein anabolism.
Certain medical results and opposed reactions show the androgenic properties of this
class of medication.
We guided you thru the best and the worst combinations of Deca Durabolin. Additionally, it gave you adequate causes and proof
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Winstrol, also referred to as Stanozolol, is an anabolic
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The primary goal throughout this time is to trim
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One of the results of Winstrol is it dramatically brings down SHBG and
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Both Anavar and Winstrol could cause unwanted effects, but they’re typically gentle in comparability with different steroids.
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Winstrol is available in each oral and injectable types,
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Subsequently, novices do not sometimes cycle Winstrol, as it could trigger high
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It’s also important to remember elevated enzyme levels does not
equate to break but is somewhat an indicator of stress. Nevertheless,
damage can occur and it will take proper motion and correct steps to keep
away from any damage. Throughout use, additionally it is essential that you
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Excess sugar can result in insulin resistance and elevated
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