Apparatus for recording, transmission and reproduction of sounds and images except communication devices, namely, radios, television sets, blank videos, blank audio and video compact discs, blank read only memory compact discs, blank optical discs, blank magnetic discs, video cameras, digital photographic and video cameras, audio devices, namely, audio mixers, audio speakers and audio cassette recorders, entertainment devices as additional device for television receivers, namely, satellite receivers, digital set-top-boxes, remote controllers for radios, television sets, and stereos, headphones, audio speakers, megaphones, intercoms, photographic and slide projectors
Il presente Principio, quindi, non consente all’entità di rilevare la passività o l’attività fiscale differita, né in sede di rilevazione iniziale né successivamente (cfr.il prossimo esempiotmClass tmClass