- Legislative Decree 186/2025 abolished the provision related to changes in the tax regime.
- It amends rules on VAT deduction adjustments (art. 19-bis2 of DPR 633/72).
- It changes the rules for exercising the right to deduction by non-commercial entities (art. 19-ter).
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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