Tale norma trova applicazione, secondo la Corte che ha così confermato l’orientamento espresso con la Sentenza n. 21655/2010, anche nel caso in cui ciò avvenga occasionalmente e l’attività di trasporto non abbia carattere imprenditoriale (come nel caso di trasporto in conto proprio).
In allegato la Sentenza della Corte di Cassazione n. 15617 del 4 aprile 2013
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