"CIRC. 40/2016-Approved model ipea for the deduction of losses in case of detection "
With the decree to reform the tax administration system of sanctions (article 25 of Legislative Decree No. 158/2015) the legislator has recognized the taxpayers the ability to discount by higher taxable profits emerged during assessment notices any losses from these prisoners.
In particular, while the losses relating to the tax period established are decreased scomputate directly from the Office, those earlier may …
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