Errore contabile pre-fusione: effetti fiscali rinviati e obbligo di dichiarazione integrativa

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La correzione di un errore contabile commesso prima di una fusione può essere perfettamente valida sotto il profilo civilistico, ma questo non implica automaticamente un riconoscimento immediato anche sul piano fiscale.

Episode metadata supplied by the publisher feed · Published Apr 3, 2026

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Errore contabile pre-fusione: effetti fiscali rinviati e obbligo di dichiarazione integrativa

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