The Agency Circular n. 17/E/2015

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The Agency Circular n. 17/E/2015 addresses and clarifies various interpretative issues regarding tax deductions, deductible charges, employee income tax and indirect taxes on:
– health costs
– education expenses
– restoration of building heritage, renovation
– deductibility of mortgage interest and transfer abroad
– deduction for the purchase of furniture and succession
– tax credit repurchase first home
– other issues

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