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I regimi IVA nel settore editoriale e in altri settori particolari

2. EDITORIA ? art. 74 c.1 lett. c). Esiste un unico soggetto passivo rappresentato dall' editore.Tutti i passaggi successivi al primo sono esclusi dal campo di applicazione dell' IVA ? (art. 74 c. 2 DPR 633/72).La base imponibile ? costituita dal corrispettivo pagato dal consumatore (prezzo di ven

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I regimi IVA nel settore editoriale e in altri settori particolari

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