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Ruling #172: VAT deduction for the purchase of fuel from oil company for supply to end customers

Interpello Article 11, paragraph 1, letter a), Law No 212 of 27 July 2000 – VAT deduction for purchase of fuel from oil company for supply to end customers
Article 19-bis1, paragraph 1, letter d), of Presidential Decree no. 633 of 1972

Source Agenzia Entrate

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