L’art. 3 comma 4-bis del d.lgs. n. 504/95 (di seguito “TUA”) prevede per i titolari di deposito fiscale di prodotti energetici che si trovino in condizioni oggettive e temporanee di difficoltà economica la possibilità di presentare all’Agenzia delle dogane e dei monopoli, entro la scadenza fissata per il pagamento delle accise, un’istanza di rateizzazione del [Leggi tutto]
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