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terapeutici mantengono l’Iva al 4%. Lo chiarisce l’Agenzia delle Entrate","gas-terapeutici-mantengono-iva-4-chiarisce-agenzia-entrate","L'aliquota Iva alle cessioni di bombole di gas medicinali deve essere applicata in forma ridotta (4%), perché sono considerati miscele a uso terapeutico e quindi rientrano nei prodotti agevolati…","\u003Cp>L'aliquota Iva alle cessioni di bombole di gas medicinali deve essere applicata in forma ridotta (4%), perché sono considerati miscele a uso terapeutico e quindi rientrano nei prodotti agevolati indicati al n. 32) della Tabella A, parte seconda, allegata al Dpr n. 633\u002F1972.\u003C\u002Fp>\u003Cp>A sostenerlo è l’Agenzia delle Entrate con la con \u003Ca href=\"http:\u002F\u002Fdef.finanze.it\u002FDocTribFrontend\u002FgetPrassiDetail.do?id={7BB40501-D8D8-4FB4-B1E6-72F3EE641930}\">la risoluzione n. 55\u002FE\u003C\u002Fa> del 22 giugno, rispondendo ad una ditta che fornisce tali prodotti a ospedali, farmacie e privati per pazienti in ossigenoterapia.\u003C\u002Fp>\u003Cp>Il dubbio (4 o 10%) nasce dopo le modifiche intervenute in materia con il Dlgs 219\u002F2006 (in particolare, con l'articolo 6), che ha richiesto l'Autorizzazione per l'immissione in commercio (Aic) rilasciata dall'Agenzia italiana del farmaco (Aifa) anche per la vendita delle bombole in questione, abrogando l'articolo 14 del Dlgs 538\u002F1992, che esonerava da tale richiesta le aziende produttrici di gas per uso terapeutico.\u003C\u002Fp>\u003Cp>La risposta nasce dopo che l’Agenzia italiana del farmaco indica che la qualificazione tecnico-scientifica dell'ossigeno e degli altri gas menzionati nel Dm 29 febbraio 2008 (attuativo dell'articolo 6 del Dlgs 219\u002F2006) non ha subito modifiche: continuano a essere considerati \"gas per uso terapeutico\" pur appartenendo alla categoria dei medicinali ai sensi del Dlgs.\u003C\u002Fp>\u003Cp>Per questo motivo le Entrate indicano che l’aliquota corretta da applicare è quella ridotta al 4%.\u003C\u002Fp>","cc9d7d14-397a-472c-b99c-11c5993f28cd","published","public","2010-06-23T00:00:00+00:00","2026-08-07T09:28:58.147816+00:00","'10':126C '14':173C '2008':218C '219\u002F2006':137C,225C '22':103C '29':216C '32':77C '4':7A,30B,60C,124C,264C '538\u002F1992':176C '55\u002Fe':101C '6':143C,222C '633\u002F1972':87C 'abrog':170C 'agenz':11A,92C,157C,196C 'agevol':43B,73C 'aic':154C 'aif':161C 'aliquot':15B,45C,256C 'alleg':83C 'altri':211C 'apparten':239C 'applic':26B,56C,259C 'articol':142C,172C,221C 'attuat':219C 'autorizz':148C 'azi':183C 'bombol':20B,50C,167C 'categor':241C 'cession':18B,48C 'chiar':9A 'commerc':153C 'consider':33B,63C,233C 'continu':230C 'corrett':257C 'dev':24B,54C 'ditt':108C 'dlgs':136C,175C,224C,247C 'dm':215C 'dop':128C,193C 'dpr':85C 'dubb':123C 'entrat':13A,94C,252C 'esoner':178C 'esser':25B,55C,232C 'farmac':115C,160C,199C 'febbrai':217C 'form':28B,58C 'forn':110C 'gas':1A,22B,52C,186C,212C,234C 'giugn':104C 'immission':151C 'indic':74C,200C,253C 'interven':131C 'italian':158C,197C 'iva':5A,16B,46C 'manteng':3A 'mater':133C 'medicinal':23B,53C,243C 'menzion':213C 'miscel':34B,64C 'modif':130C,229C 'mot':250C 'n':76C,86C,100C 'nasc':127C,192C 'ospedal':114C 'ossigen':208C 'ossigenoterap':121C 'part':81C 'particol':139C 'pazient':119C 'priv':117C 'prodott':42B,72C,112C 'produttr':184C 'pur':238C 'qualif':203C 'question':169C 'quind':39B,69C 'richiest':146C,181C 'ridott':29B,59C,262C 'rientr':40B,70C 'rilasc':155C 'risolu':99C 'rispond':105C 'rispost':191C 'scientif':206C 'second':82C 'sens':245C 'sosten':89C 'sub':228C 'tabell':79C 'tal':111C,180C 'tecnic':205C 'tecnico-scientif':204C 'terapeut':2A,37B,67C,189C,237C 'uso':36B,66C,188C,236C 'vend':165C",[],1076,[],[228],{"categories":229,"category_id":26},{"name":27,"path":28,"slug":28},{"bio":231,"title":9,"last_name":9,"avatar_url":9,"first_name":232,"is_organization":15},"Notizie e aggiornamenti dal mondo dell'odontoiatria.","Redazione ilDentale",[234,244,254],{"id":235,"title":236,"slug":237,"category_prefix":28,"excerpt":238,"cover_image_url":9,"access_level":220,"published_at":239,"article_categories":240,"authors":243},"b25a1b1b-5941-4e73-857d-75a4bed2f99e","Al via la terza edizione del Master in “Sviluppo della salute del cavo orale nelle comunità svantaggiate e nei Paesi in via di sviluppo”","via-terza-edizione-master-sviluppo-salute-cavo-orale","Sono disponibili ancora qualche posto per la terza edizione del Master di primo livello in “Sviluppo della salute del cavo orale nelle comunità svantaggiate e nei Paesi in via di sviluppo. 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