1405-0218 1405-0218 S1405-02182025000200002 10.5347/isonomia.63/2025.848 Italia 00 00 2025 00 00 2025 63 3 44

Agenzia delle Entrate 2024 2018 10 1 1 7-41 1988 2014 1913 2024 II 1962 1989 3.a ed. 175-204 1982 1961 13 1 1 18-53 1988 2020 16-32 1979 2016 1961 70 280 280 1962 2010 59 3 3 605-24 1992 6 2 2 315-34 2012 8 2 2 81-144 2021 1-34 2012 1992 XLIV 720-38 1996 1975 1980 IX 191-236 1984 2007 2023 2025 133-53 1987 32 I.1 I.1 1-20 2024 1985 I 627-42 1985 II 906-8 2025 101-30 2017 2023 2 109-27 2021 127-41 2010 225-56 2021 20 1 1 51-97 2017 66 1 1 73-115 2017 2022 52 2 2 1980 50 329-57 1988 82 371-95 2014 25 2 2 579-97 1992 2025 2025 19 2025 19-59 1956 76-82 2022 2019 78-155 2001 2014 40 2 2 274-95 2018 37 1 1 470-95 2014 267-306 2023 1980 1981 25 1 1 140-81 1999 2020 1981 1986 2005 28 28 239-63 2003 2010 2024 37 1557-67 2025 287-318 2002 7 241-59 2018 2017 2025 59 377-403 2025 1959 21 46-93 1977 51 203 203 221-34 1966 1954 74 1 1 6-17 2025 243-70 2021 13 4 4 562-94 2025 61-99 2017 2 9-28 2003 17 1 1 5-16 2020 13 409-25 2008 213 213 2025 155-70 2020 1978 1991 39 1 1 1-34 1991 39 2 2 343-402 2019 39 39 467-88 2024 2ª 1970 12 277-97 2009 2003 3rd 2023 43-55 2017 2 29-42 2024 317-38 2018 145-64 2010 174 1 1 151-80 2003 5.ª 2025 149-75