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• Acconto prezzo: nel caso delle operazioni intracomunitarie (arrive previsto dall’articolo 39 del Dl n. 331/1993) il ricevimento di un acconto o dell’intero prezzo non costituisce effettuazione dell’operazione; non è quindi obbligatorio emettere fattura in relazione allo stesso; ove la stessa venga emessa in through volontaria, occorre applicare la stessa norma di non imponibilità della cessione;
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