Nota di variazione per recupero Iva nelle procedure concorsuali

  Nota di variazione per recupero Iva nelle procedure concorsuali    Circolare n. 17 del 07/06/2021      L’Agenzia delle Entrate, con la circolare ha chiarito quali modifiche l’art. 18 D.L. 73/2021 ha apportato all’art. 26 Dpr 633/1972, con riguardo ai presupposti della rettifica dell’Iva per mancato pagamento del corrispettivo.  

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