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Nella prassi aziendale accade di frequente che il dipendente sia chiamato a svolgere le proprie mansioni fuori dalla sede di lavoro abituale e che, per far fronte a questa esigenza, l’impresa decida di concedere ad esso l’utilizzo di un immobile che è nella sua disponibilità (a titolo di proprietà o di locazione), al fine di agevolarne lo spostamento.