Agenzia Entrate: Interpello Articolo 11, comma 1, lett. a), legge 27 luglio 2000, n. 212 – Opzione per l’applicazione separata dell’IVA ex art. 36, co. 3, dPR n. 633/72, per l’attività di sviluppo e di riqualificazione immobiliare.

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