Il MEF, con circolare n. 4 del 14 luglio 2016, ha chiarito alcune questioni relative all’esenzione dall’IMU, per i terreni agricoli, nel caso di fusione, anche per incorporazione, di Comuni.
Il testo della circolare: https://www.confagricolturacosenza.it/wp-content/uploads/circ._15390.doc
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