Come noto l’art. 7, DL n. 193/2016, c.d. “Collegato alla Finanziaria 2017” ha introdotto il nuovo art. 5-octies, DL n. 167/90 con il quale è stata disposta la riapertura dei termini della procedura di collaborazione volontaria applicabile dal 24.10.2016 fino al 31.07.2017.
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