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
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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 […]