La risoluzione in oggetto ufficializza il contenuto del parere dell’Agenzia delle Entrate richiesto dalla Confederazione, in materia di attività di manipolazione su piante prodotte in vivaio.
Il testo della circolare: https://www.confagricolturacosenza.it/wp-content/uploads/CIRC-15817-Trattamento-fiscale-attività-manipolazione.docx
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