Declaration of succession, who is under the obligation to submit it: clarifications from the Revenue Agency in light of the ruling of the Supreme Court

With regard to the subjects under the obligation obliged to submit the declaration of succession: –        the subjects called to inherit, at least until the moment of their renunciation; –        legatees, even in the case of opening the succession due to a declaration of presumed death, or their legal representatives; –        those placed in the […]