Interest payments are scheduled for late payments in the context of commercial transactions that are concerned with the delivery of goods or the provision of services for consideration. For the purposes of direct interest following the principle of cash or are taxed when they are received and deducted when they are paid. For the purposes of VAT are excluded from the taxable amount under Article 15 c.1 n.1. While the interest income for IRAP payments assumolo not relevant.
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