La Cassazione, nonostante la modifica normativa, mantiene il precedente indirizzo interpretativo per gli atti stipulati ante 2018.
Il testo della circolare: https://www.confagricolturacosenza.it/wp-content/uploads/Circ-n-15821-del-1-febbraio-2018-Imposta-di-registro-_D2FPIX.docx
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