The Author analyzes the regulatory hypotheses for the presentation of a guarantee by the taxpayer and, in particular, that provided for by paragraph 5 of the art. 38-bis of the D.P.R. n. 633/72, relating to the possibility of mid-year VAT refund, so-called accelerated reimbursement, and that for customs obligations.
Garanzie per debiti fiscali e doganali: posizioni della giurisprudenza e possibili evoluzioni.
giangiacomo d'angelo
2024
Abstract
The Author analyzes the regulatory hypotheses for the presentation of a guarantee by the taxpayer and, in particular, that provided for by paragraph 5 of the art. 38-bis of the D.P.R. n. 633/72, relating to the possibility of mid-year VAT refund, so-called accelerated reimbursement, and that for customs obligations.File in questo prodotto:
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