The MINISTER of economy and finance Saw the Decree of the President of the Republic no 633 October 26, 1972, hereinafter ' Decree No 633 of 1972, establishing and regulating value added tax; Having regard to the Decree-Law August 30, 1993, no. 331, converted, with amendments, by law No 427 October 29, 1993 laying down, in chapter II of title II, temporary discipline of intra-Community transactions and value added tax; Visto l'art. 1, paragraph 629) (b) of the Act December 23, 2014, # 190, which introduces the art. 17‑ter of Decree No. 633 of 1972, which provides that, for the supply of goods and services carried out against certain public administrations, for which these tax administrations are not debtors in accordance with the provisions on value added tax, the tax is in any case paid by them according to methods and terms to be determined by Decree of the Minister of economy and finance; Visto l'art. 1, paragraph 630, the aforementioned law No. 190 of 2014, requiring the Minister of economy and Finance of include the taxable persons who carry out the operations provided for in art. 17-ter of Legislative Decree n. 633 of 1972, limited to claim attributable to transactions therein, among the categories of taxpayers for which refunds of VAT shall be carried out as a priority pursuant to art. 38-bis, paragraph 10, of the same Decree No 633 of 1972, as amended; Visto l'art. 30 of Decree No 633 of 1972, as amended, concerning payment of an adjustment and refund of excess; Visto l'art. 38-bis of Decree No. 633 of 1972, as amended, for implementation of refunds, and in particular paragraph 10 by which it is established that by decrees of the Minister of economy and finance are identified, even gradually, in relation to the activity exercised and the types of operations performed, the categories of taxpayers for which refunds referred to in that article. 38-bis shall be carried out as a priority; Visto l'art. 7-bis of Decree-Law No September 23, 1994. 547, converted, with amendments, by law November 22, 1994, n. 644, relating to tax credits relating to VAT; Having regard to the order of the Minister of economy and Finance of the March 22, 2007, published in the Official Gazette No 76 of March 31, 2007; Having regard to the order of the Minister of economy and Finance of the May 25, 2007, published in the official journal 150 of June 30, 2007; Having regard to the order of the Minister of economy and Finance of July 18, 2007, published in the Official Journal No. 195 of August 23, 2007; Having regard to the order of the Minister of economy and Finance of December 21, 2007, published in the Official Gazette No. 29 of February 4, 2008; Having regard to the order of the Minister of economy and Finance of July 10, 2014, published in the Official Journal No. 170 of July 24, 2014; Having regard to the order of the Minister of economy and Finance of January 23, 2015, published in Official Gazette No. 27 of February 3, 2015; Given the chance, for the sake of simplification, refunds of VAT to be a matter of priority, in accordance with the above order of the Minister of January 23, 2015, taxpayers which carries out the operations referred to in art. 17-ter of Decree No 633 of 1972, are not made subject to the criteria provided for in art. 2 of the aforementioned Decree of Minister of March 22, 2007;
Decrees: Art. 1 VAT refunds due to Simplifications of priority 1. In art. 8, paragraph 1, of the Decree of the Minister of economy and Finance of January 23, 2015, published in the Official Gazette No. 27 of February 3, 2015, shall be deleted, the words ' without prejudice to the provisions of art. 2 of the Decree of the Minister of economy and Finance of the March 22, 2007, published in the Official Gazette No 76 of March 31, 2007, and '.