A seguito di una serie di specifici quesiti, giunti in materia di compensazione dei crediti infrannuali risultanti dalle istanze IVA TR, di cui all’art. 3 del D.L. n. 50/2017, l’Agenzia delle Entrate detta chiarimenti e soluzioni in merito: https://www.confagricolturacosenza.it/wp-content/uploads/BVEGHD_Circ.-n.-15692-del-31-luglio-2017_WMSJN9-1.docx
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