Cpb: le provvigioni d’ingresso rientrano nel reddito concordato

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Le provvigioni di ingresso, pur collegate a un evento straordinario come il cambio di preponente, sono comunque parte dell’attività tipica del consulente finanziario. Per questo motivo devono essere considerate componenti ordinarie di reddito ai fini del concordato preventivo biennale (Cpb).

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