Right to deduct VAT: from 1/01/2018 the new regulation (Circular 17 January 2018, n. 1)

(Jamma) – The art. 2, paragraph 1, of Legislative Decree no. 50 of 24/04/2017 amended the art. 19, paragraph 1, of Presidential Decree no. 633 of 26/10/1972, providing that "the right to deduct the tax relating to goods and services purchased or imported arises ...

To read this article

Log in or register