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In Il Fisco no. 6/2025, Pierpaolo Maspes revisits the topic of VAT regulations concerning secondments, delving into the concrete effects of the repeal provision under Article 16-ter of Decree-Law no. 131 of 2024. He examines these effects in light of the labor and tax provisions governing the assignment of personnel that have evolved over time.

il fisco 06_2025 – Maspes