esclusiva Archivi - Diritto & Conti

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

29/01/23 | Di Marco Calaresu

Prime riflessioni sull’ordinanza delle SS.UU. della Corte di cassazione n. 304/2023.*

di Marco Calaresu L’ordinanza 9 gennaio 2023 n. 304 delle SS.UU. della Corte di cassazione si inquadra all’interno del dibattito in ordine alla natura e alla portata della parificazione del...