Circolare n. 39: RAI – esonero dal pagamento del canone
speciale per l’anno 2021 - articolo 6, comma 5, del decreto-legge 22 marzo 2021
n. 41, convertito in legge 21 maggio 2021 n. 69 – Agenzia delle Entrate,
risoluzione 25 gennaio 2022, n. 6/E.
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