's very interesting document on the website of the Inland Revenue, where there's Circular No. 5 of 23 January 2008
http://www.agenziaentrate.gov.it/ilwwcm/resources/file/ebb6c04acae4a04/circ% 20n. % 205.pdf
on the changes introduced by Decree-Law 81, 2 July 2007 by the Finance Act for 2008
and particularly evident in Section 14-ter, as it is for office supervisors, motivate and provide evidence for deviations.
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