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Necessaria la preventiva escussione del cedente per far si che il cessionario sia responsabile per i debiti tributari ereditati L'art. 14 del D.lgs. 472/97 prevede espressamente che "il cessionario è responsabile in solido, fatto salvo il beneficio della preventiva escussione del cedente ed entro i limiti del valore dell'azienda…
