Visto di conformità e massimale
Premessa – L’Agenzia delle Entrate, con la Risoluzione 112/E del 6.12.2016, chiarisce che la polizza assicurativa stipulata dai professionisti che appongono il visto di conformità sulle dichiarazioni Iva, anche al fine di consentire il rimborso dell’eccedenza a credito, deve essere adeguata al… (segue)
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