Decreto legislativo del 26/10/1995 n. 504, testo unico delle disposizioni legislative concernenti le imposte sulla produzione e sui consumi e relative sanzioni penali e amministrative, Supplemento ordinario n .143 alla Gazzetta Ufficiale - Serie generale - del 29/11/1995 n. 279

This legislative decree consolidates laws concerning taxes on production and consumption in Italy. It aims to provide a unified and clear framework for these fiscal measures, ensuring consistency and simplifying tax administration. The act affects businesses involved in production and consumption of various goods, as well as consumers. It outlines tax rates, payment procedures, and penalties for non-compliance.