Con circolare n.37/E del 22 dicembre 2015, L’ Agenzia delle Entrate è intervenuta fornendo una serie di chiarimenti, sotto forma di risposte a quesiti, in merito all’applicazione del reverse charge nel settore edile, ivi compresi gli impianti fotovoltaici.
Il testo della circolare: https://www.confagricolturacosenza.it/wp-content/uploads/circ._n.15235_del_18.01.2016.doc
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