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Breakdown Of The Retail Prices Of Cigarettes, Cigarillos And Natural Deisigari, Cigars And Cigarillos Other, Deitabacchi Fine Cut Tobacco For Rolling Cigarettes And Smoking Altrotabacco, Of Snuff And Chewing (Ta ...

Original Language Title: Ripartizione dei prezzi di vendita al pubblico delle sigarette, deisigari e sigaretti naturali, dei sigari e sigaretti altri, deitabacchi da fumo trinciato fino per arrotolare le sigarette ed altrotabacco da fumo, dei tabacchi da fiuto e da mastico (ta...

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THE MINISTER OF FINANCE Having regard to Law 17 July 1942, n. 907, on the monopoly of salts and tobaccos, as amended; Having regard to Law 13 July 1965, n. 825, concerning the tax regime of the subject of state monopoly products, as amended; Having regard to Law 10 December 1975, n. 724, which bears on the import arrangements and wholesale distribution of tobacco products, as amended; Having regard to Law 7 March 1985, n. 76, on the tax system of taxation of tobacco products, as amended; In view of art. 1 of the Law 5 February 1992, n. 81 that from 1 January 1993 rises 10% premium to the monopolies retailers; In view of art. 28 of the Decree-Law of 31 December 1992 n. 513, which since 1 January 1993 establishes the new rates of tax on the consumption based on manufactured tobacco in art. 5 of Law no. 76/1985, as last amended by art. 1 of the mentioned law n. 81/1992; Given the Ministerial Decree of 14 February 1992, among other things, fix the distribution of retail prices for cigarettes and other tobacco products; Considering that according to data from the sales recorded in the entire national territory by the Administration of State Monopolies, for cigarettes of the price category most 'request in the course of 1992 and' was to Lit. 122,500 per kilogram conventional and therefore, on that price category of cigarettes the basic rate of 56 percent applies, under Article. 28 of Decree-Law of 31 December 1992 n. 513; Considering that for the other cigarette consumption tax is applied based on two elements, fixed and proportional, provided by art. 6 of the law 7 March 1985 n. 76; that the fixed component and 'equal to 5 percent of the amount of excise tax imposed on cigarettes of the most' popular price category (basic amount), and of the amount of value added tax charged on the same cigarettes ; that the element is proportional to the selling price to the public and 'equal to the incidence percentage of the basic amount, minus the fixed, on the retail price of cigarettes in the most' popular price category; Therefore it considered it necessary to provide for the subsequent recalculation of the subdivisions of the prices referred to in Tables A, B, C, D and E attached to the aforementioned Ministerial Decree February 14, 1992; Decrees: Under Article. 9 of the law 7 March 1985 n. 76, in the attached tables A, B, C, D and E, to replace the corresponding tables attached to Ministerial Decree of 14 February 1992 and 'fixed, with effect from 1 January 1993, the allocation of the sales price to the public of the kinds of monopoly conventional kilogram. This decree will be 'transmitted to the Court of Auditors for registration and published in the Official Gazette of the Italian Republic. Rome, December 31, 1992 Minister: GORIA Join the Court of Auditors December 31, 1992 Register no. 11 Monopoli, page no. 305