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    23.04.2024

    Separazione attività ai fini IVA - Opzione efficace benchè datata e poco utilizzata


    Le banche, le società di intermediazione mobiliare, le società di gestione del risparmio e gli istituti di moneta elettronica (“intermediari”), per citare gli intermediari più rilevanti e diffusi disciplinati dai testi unici bancario e finanziario, svolgono attività e prestano servizi che, ai fini dell’imposta sul valore aggiunto, sono sempre stati, in prevalenza, esenti da IVA.

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