Day

March 31, 2023
All the Letters of Option signed in 2022, for which the relevant Communication of option to Revenue was not sent before 17 February 2023, remain outside the options.
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Green light for disposals and «invoice discounts» for all building bonuses in «free building», other than those of the super bonus, not only if before 17 February 2023 «work had already begun», but also if before this date «a binding agreement had already been concluded» the taxpayer and the undertaking or professional. It previews the...
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