Successioni: ha validità il saldo effettivo

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Sono state definitivamente chiarite le modalità di determinazione della base imponibile ai fini dell’imposta di successione. In presenza di un conto corrente trasferito agli eredi, assumono rilevanza esclusivamente le somme realmente esistenti alla data del decesso. Non quelle risultanti da registrazioni contabili effettuate successivamente.

Episode metadata supplied by the publisher feed · Published Jan 9, 2026

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Successioni: ha validità il saldo effettivo

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