Sanzioni Legate Al Quadro RW: Cosa Fare Con L’Avvocato

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Di conseguenza, per un conto svizzero nel 2024 si applicherà la sanzione 3-15%, non più 6-30%. In caso di dubbio sullo status di un paese, l’Agenzia delle Entrate tende comunque ad applicare l’aliquota aggravata finché non sia dimostrato che esiste accordo di scambio in vigore.


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