VAT COLLABORATIONS: AFTER THE PRESUMPTION OF COLLABORATION INTRODUCED BY THE REFORM, THE CLARIFICATIONS OF MEMORANDUM NO. 32 AND OF THE MINISTERIAL DECREE DATED 20 DECEMBER (Il Sole 24 Ore, December 28, 2012, page 13)
The circular of the Ministry of Labour No. 32/2012 and the Ministerial Decree dated December 20, 2012 clarified, in the light of the so called Fornero Reform (Law…