Nuove sanzioni tributarie, in una circolare i primi chiarimenti delle Entrate Basta un’istanza per avere il favor rei sugli atti non definitivi emessi fino al 31 dicembre 2015 Pronte le prime istruzioni per applicare il nuovo sistema sanzionatorio amministrativo. In particolare, la circolare n. 4/2016 specifica l’ambito di operatività del principio del favor rei con…
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