Contraddittorio sempre attivo per gli atti di contestazione di sole sanzioni

Permane la definizione degli avvisi bonari a 1/3 o a 2/3

Fuori dal contraddittorio tutti gli atti emessi dagli Agenti della riscossione

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Contraddittorio sempre attivo per gli atti di contestazione di sole sanzioni

Permane la definizione degli avvisi bonari a 1/3 o a 2/3

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