1. Con la recente risposta ad interpello n. 172 del 15 marzo 2021, l’Agenzia delle Entrate ha fornito importanti precisazioni sull’ambito applicativo dell’art. 19-bis1, lett. d), d.P.R. n. 633/1972, ed ha escluso che il regime di indetraibilità oggettiva previsto per gli acquisti di “carburanti e lubrificanti destinati ad aeromobili, natanti da diporto e veicoli stradali [Leggi tutto]
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