A fronte di un dettato normativo chiaro, che delimita l’applicazione del contributo straordinario sugli extraprofitti del settore energetico alle attività svolte nel territorio dello Stato, reiterate e contrastanti interpretazioni dell’Agenzia delle Entrate rendono opportune alcune considerazioni di carattere sistematico. L’art. 37, comma 1, d.l. 21/2022 individua, quali soggetti passivi del contributo straordinario, i “soggetti che [Leggi tutto]
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