RAFFAELLI ed altri: Esenzione dall'imposta generale sull'entrata per i passaggi di merci fra cooperative e consorzi di approvvigionamento e loro soci

This procedure concerns a tax exemption for goods transferred between supply cooperatives, consortia, and their members. It aims to simplify tax procedures for these entities. This measure primarily affects agricultural cooperatives and their members, potentially reducing administrative burdens and costs associated with intra-entity transactions.