The activity of commercial agent and financial advisor when it is excluded from IRAP is independently run. The requirement of the organizational and the judge is final on the merits if suitably motivated.
requirements for exclusion:
the agent should not be placed in facilities related to responsibility and interest of others;
Staff shall not use capital goods that exceed the minimum required for the activity and should not rely work of others than occasionally.
Court of Cassation, the sections together, Case 12110/2009
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