With the Answer to the Ruling request no. 119 of last 17 February 2021, the Italian Tax Authorities have analyzed, with regard to a taxpayer case, the relevance of the termination of agreements providing continuous or periodic supplies due to the omitted payment of the considerations for the purpose of credit notes’ issuance under Article 26, paragraphs 2 and 9 of the Presidential Decree 26 October 1972, no. 633 and various additional related issues asked by the claimant.
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