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La richiesta a rimborso del credito annuale emergente dalla dichiarazione Iva 2025 per l’anno 2024 è disciplinata dall’articolo 38-bis, D.P.R. 633/1972; tale richiesta viene inoltrata all’Agenzia delle entrate nell’ambito della…
L’Agenzia delle entrate, con il provvedimento direttoriale n. 9454 del 15 gennaio 2025, ha reso disponibile la versione definitiva della Certificazione Unica 2025, meglio nota come CU, da utilizzare per…
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