Regole procedurali per le istanze di interpello presentate ai sensi dell’articolo 11 della legge 27 luglio 2000, n.212, recante Statuto dei diritti del contribuente, come novellato dal decreto legislativo 24 settembre 2015, n. 156 – Disposizioni di attuazione dell’articolo 8, comma 1, del decreto legislativo 24 settembre 2015, n. 156
(fonte www.agenziaentrate.gov.it)
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