A seguito dell’entrata in vigore del Decreto Legge 50/2017 (c.d. Manovra correttiva) e della Risoluzione dell’Agenzia delle Entrate n. 57/E del 4 maggio 2017, a partire dal 24 aprile 2017 sono state apportate modifiche all’utilizzo dei crediti in compensazione nel mod. F24.
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