Il termine da “calendario” è quello del 30 giugno ma, essendo quel giorno caduto di domenica, la scadenza è slittata di un giorno. I ritardatari avranno tempo fino al 31 luglio (trentesimo giorno successivo al termine di scadenza), ma sarà applicata la maggiorazione dello 0,40% a titolo di interesse corrispettivo
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