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116	
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118	<title>Commercialista Telematico | Aggiornarsi, Risolvere, Crescere</title>
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273<link rel='shortlink' href='https://www.commercialistatelematico.com/' />
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284	
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286<meta name="generator" content="Powered by Slider Revolution 7.0.7.1 - responsive, Mobile-Friendly Slider Plugin for WordPress with comfortable drag and drop interface." />
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293	window.SR7			??= {};
294	_tpt.R				??= {};
295	_tpt.R.fonts		??= {};
296	_tpt.R.fonts.customFonts??= {};
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298	SR7.F 				??= {};
299	SR7.G				??= {};
300	SR7.LIB				??= {};
301	SR7.E				??= {};
302	SR7.E.gAddons		??= {};
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317	SR7.E.libs 			= ['WEBGL'];
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696
697												<article class="uagb-post__inner-wrap">								<h3 class="uagb-post__title uagb-post__text">
698				<a href="https://www.commercialistatelematico.com/articoli/2026/09/acqua-e-caffe-in-ufficio-quando-e-se-diventano-un-problema-fiscale.html" target="_self" rel="bookmark noopener noreferrer">Acqua e caffè in ufficio: deducibilità, fringe benefit e IVA</a>
699			</h3>
700						<div class='uagb-post__text uagb-post-grid-byline'>
701								<span class="uagb-post__author">
702				<span class="dashicons-admin-users dashicons"></span>					<a href="https://www.commercialistatelematico.com/articoli/author/francesco_costa" rel="author" class="url fn">Francesco Costa</a>				</span>
703							<time datetime="2026-09-26T06:07:47+02:00" class="uagb-post__date">
704				<span class="dashicons-calendar dashicons"></span>					26 Settembre 2026				</time>
705						</div>
706							<div class='uagb-post__text uagb-post__excerpt'>
707					Acqua e caffè in ufficio pongono questioni diverse in materia di fringe benefit, deducibilità del costo e detrazione IVA. La&#8230;				</div>
708			
709									</article>
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713						<div class='uagb-post__text uagb-post-grid-byline'>
714								<span class="uagb-post__author">
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716							<time datetime="2026-09-26T06:05:16+02:00" class="uagb-post__date">
717				<span class="dashicons-calendar dashicons"></span>					26 Settembre 2026				</time>
718						</div>
719							<div class='uagb-post__text uagb-post__excerpt'>
720					Il trattamento integrativo speciale turismo 2026 riconosce ai dipendenti dei comparti interessati un bonus non imponibile pari al 15% delle&#8230;				</div>
721			
722									</article>
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725			</h3>
726						<div class='uagb-post__text uagb-post-grid-byline'>
727								<span class="uagb-post__author">
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729							<time datetime="2026-09-26T06:03:56+02:00" class="uagb-post__date">
730				<span class="dashicons-calendar dashicons"></span>					26 Settembre 2026				</time>
731						</div>
732							<div class='uagb-post__text uagb-post__excerpt'>
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734			
735									</article>
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738			</h3>
739			<span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>			<div class='uagb-post__text uagb-post-grid-byline'>
740								<span class="uagb-post__author">
741				<span class="dashicons-admin-users dashicons"></span>					<a href="https://www.commercialistatelematico.com/articoli/author/luciano_sorgato" rel="author" class="url fn">Luciano Sorgato</a>				</span>
742							<time datetime="2026-09-25T06:07:53+02:00" class="uagb-post__date">
743				<span class="dashicons-calendar dashicons"></span>					25 Settembre 2026				</time>
744						</div>
745							<div class='uagb-post__text uagb-post__excerpt'>
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747			
748									</article>
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752			<span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>			<div class='uagb-post__text uagb-post-grid-byline'>
753								<span class="uagb-post__author">
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755							<time datetime="2026-09-25T06:06:58+02:00" class="uagb-post__date">
756				<span class="dashicons-calendar dashicons"></span>					25 Settembre 2026				</time>
757						</div>
758							<div class='uagb-post__text uagb-post__excerpt'>
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760			
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762																<article class="uagb-post__inner-wrap">								<h3 class="uagb-post__title uagb-post__text">
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764			</h3>
765			<span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>			<div class='uagb-post__text uagb-post-grid-byline'>
766								<span class="uagb-post__author">
767				<span class="dashicons-admin-users dashicons"></span>					<a href="https://www.commercialistatelematico.com/articoli/author/balestra" rel="author" class="url fn">Fabio Balestra</a>				</span>
768							<time datetime="2026-09-25T06:05:37+02:00" class="uagb-post__date">
769				<span class="dashicons-calendar dashicons"></span>					25 Settembre 2026				</time>
770						</div>
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773			
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777			</h3>
778						<div class='uagb-post__text uagb-post-grid-byline'>
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781							<time datetime="2026-09-25T06:04:30+02:00" class="uagb-post__date">
782				<span class="dashicons-calendar dashicons"></span>					25 Settembre 2026				</time>
783						</div>
784							<div class='uagb-post__text uagb-post__excerpt'>
785					La presunzione di distribuzione degli utili ai soci delle società di capitali a ristretta base cambia con l’articolo 23 del&#8230;				</div>
786			
787									</article>
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789			
790
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1130                                    Acqua e caffè in ufficio: deducibilità, fringe benefit e IVA                                </a>
1131                                                                <div class="post-author"><span class="avatar-wrapper"><img alt='Francesco Costa' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E" class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2022/08/francesco-costa-commercialista-vicenza-e-autore-300x300.jpg" /><noscript><img alt='Francesco Costa' src='https://www.commercialistatelematico.com/wp-content/uploads/2022/08/francesco-costa-commercialista-vicenza-e-autore-300x300.jpg' class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/francesco_costa" rel="author" class="url fn">Francesco Costa</a></div>                            </article>
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1138                                    Trattamento integrativo speciale turismo 202
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1146                                    Dalla professionalizzazione della giurisdizione tributaria  all’obbligo della toga per i nuovi magistrati tributari                                </a>
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1161                                <span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>                                <div class="post-author"><span class="avatar-wrapper"><img alt='Luciano Sorgato' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E" class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2024/03/luciano-sorgato-commercialista-300x300.jpg" /><noscript><img alt='Luciano Sorgato' src='https://www.commercialistatelematico.com/wp-content/uploads/2024/03/luciano-sorgato-commercialista-300x300.jpg' class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/luciano_sorgato" rel="author" class="url fn">Luciano Sorgato</a></div>                            </article>
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1175                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/plusvalenza-immobiliare-pertinenze-quinquennio.html">
1176                                    Plusvalenza immobiliare e pertinenze: quinquennio autonomo per ogni cespite                                </a>
1177                                <span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>                                <div class="post-author"><span class="avatar-wrapper"><img alt='Fabio Balestra' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E" class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2022/05/fabio-balestra-commercialista-forli-300x300.jpg" /><noscript><img alt='Fabio Balestra' src='https://www.commercialistatelematico.com/wp-content/uploads/2022/05/fabio-balestra-commercialista-forli-300x300.jpg' class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/balestra" rel="author" class="url fn">Fabio Balestra</a></div>                            </article>
1178                        </div>
1179                                            <div class="home-archive-post">
1180                            <article class="article-box bg-white">
1181                                <div class="date">
1182                                    <span><time class="entry-date published" datetime="2026-09-25T06:04:30+02:00">25 Settembre 2026</time><time class="updated" datetime="2026-09-23T11:05:52+02:00">23 Settembre 2026</time></span>                                </div>
1183                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/presunzione-distribuzione-utili-soci-dlgs-148-2026-societa-a-ristretta-base.html">
1184                                    Presunzione di distribuzione degli utili: nuove regole e disciplina transitoria                                </a>
1185                                                                <div class="post-author"><span class="avatar-wrapper"><img alt='Francesco De Simone' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E" class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://secure.gravatar.com/avatar/30d4bfee9cc2467cec6edf7365ec1c0d749fc8a30ada569420e6a9c66054e582?s=150&#038;d=404&#038;r=g" /><noscript><img alt='Francesco De Simone' src='https://secure.gravatar.com/avatar/30d4bfee9cc2467cec6edf7365ec1c0d749fc8a30ada569420e6a9c66054e582?s=150&#038;d=404&#038;r=g' class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/francesco_de_simone" rel="author" class="url fn">Francesco De Simone</a></div>                            </article>
1186                        </div>
1187                                            <div class="home-archive-post">
1188                            <article class="article-box bg-white">
1189                                <div class="date">
1190                                    <span><time class="entry-date published" datetime="2026-09-25T06:03:36+02:00">25 Settembre 2026</time><time class="updated" datetime="2026-09-23T11:41:13+02:00">23 Settembre 2026</time></span>                                </div>
1191                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/istanza-rateizzazione-contestazione-debito-tributario.html">
1192                                    Istanza di rateizzazione: il contribuente può ancora contestare il debito                                </a>
1193                                <span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>                                <div class="post-author"><span class="avatar-wrapper"><img alt='Danilo Sciuto' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E" class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2024/03/sciuto.jpg" /><noscript><img alt='Danilo Sciuto' src='https://www.commercialistatelematico.com/wp-content/uploads/2024/03/sciuto.jpg' class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/sciuto" rel="author" class="url fn">Danilo Sciuto</a></div>                            </article>
1194                        </div>
1195                                            <div class="home-archive-post">
1196                            <article class="article-box bg-white">
1197                                <div class="date">
1198                                    <span><time class="entry-date published" datetime="2026-09-25T06:02:10+02:00">25 Settembre 2026</time><time class="updated" datetime="2026-09-24T10:24:53+02:00">24 Settembre 2026</time></span>                                </div>
1199                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/licenziamento-per-superamento-del-periodo-di-comporto-la-check-list-delle-verifiche-necessarie.html">
1200                                    Licenziamento per superamento del periodo di comporto: la check list delle verifiche necessarie                                </a>
1201                                <span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>                                <div class="post-author"><span class="avatar-wrapper"><img alt='Paolo Ballanti' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E"  class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2024/03/paolo-ballanti-consulente-del-lavoro.jpg" /><noscript><img alt='Paolo Ballanti' src='https://www.commercialistatelematico.com/wp-content/uploads/2024/03/paolo-ballanti-consulente-del-lavoro.jpg'  class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/paolo_ballanti" rel="author" class="url fn">Paolo Ballanti</a></div>                            </article>
1202                        </div>
1203                                            <div class="home-archive-post">
1204                            <article class="article-box bg-white">
1205                                <div class="date">
1206                                    <span><time class="entry-date published" datetime="2026-09-25T06:01:13+02:00">25 Settembre 2026</time><time class="updated" datetime="2026-09-24T16:59:48+02:00">24 Settembre 2026</time></span>                                </div>
1207                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/bonus-casa-lultima-chiamata-del-2026-dal-1-gennaio-le-detrazioni-calano-diario-quotidiano-del-25-settembre-2026.html">
1208                                    Bonus casa, l&#8217;ultima chiamata del 2026: dal 1° gennaio le detrazioni calano &#8211; Diario Quotidiano del 25 settembre 2026                                </a>
1209                                <span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>                                <div class="post-author"><span class="avatar-wrapper"><img alt='Vincenzo D&#039;Andò' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E" class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2024/06/vincenzo-d-ando-commercialista-telematico-264x300.png" /><noscript><img alt='Vincenzo D&#039;Andò' src='https://www.commercialistatelematico.com/wp-content/uploads/2024/06/vincenzo-d-ando-commercialista-telematico-264x300.png' class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/dando" rel="author" class="url fn">Vincenzo D'Andò</a></div>                            </article>
1210                        </div>
1211                                    </div>
1212                                            <div class="home-archive-list "
1213                     id="tab-2"
1214                     role="tabpanel"
1215                     aria-hidden="true"
1216                >
1217                                            <div class="home-archive-post">
1218                            <article class="article-box bg-white">
1219                                <div class="date">
1220                                    <span><time class="entry-date published" datetime="2026-09-24T06:07:04+02:00">24 Settembre 2026</time><time class="updated" datetime="2026-09-22T16:08:54+02:00">22 Settembre 2026</time></span>                                </div>
1221                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/fringe-benefit-auto-2026-calcolo-conguaglio.html">
1222                                    Auto aziendali 2026: nuove maggiorazioni e conguaglio dei fringe benefit                                </a>
1223                                                                <div class="post-author"><span class="avatar-wrapper"><img alt='Matteo Niccoli' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E" class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://secure.gravatar.com/avatar/8a2803dfff8e8e920f6605f5dccdf5cdd3cc6418a5015be2d6f157adbb8a8184?s=150&#038;d=404&#038;r=g" /><noscript><img alt='Matteo Niccoli' src='https://secure.gravatar.com/avatar/8a2803dfff8e8e920f6605f5dccdf5cdd3cc6418a5015be2d6f157adbb8a8184?s=150&#038;d=404&#038;r=g' class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/matteo-niccoli" rel="author" class="url fn">Matteo Niccoli</a></div>                            </article>
1224                        </div>
1225                                            <div class="home-archive-post">
1226                            <article class="article-box bg-white">
1227                                <div class="date">
1228                                    <span><time class="entry-date published" datetime="2026-09-24T06:06:21+02:00">24 Settembre 2026</time><time class="updated" datetime="2026-09-22T15:44:42+02:00">22 Settembre 2026</time></span>                                </div>
1229                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/cripto-attivita-nove-faq-dac8-carf.html">
1230                                    Cripto-attività: le nove FAQ su DAC8 e CARF                                </a>
1231                                <span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>                                <div class="post-author"><span class="avatar-wrapper"><img alt='Giulia Rancan' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E" class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2024/10/rancan-225x300.jpeg" /><noscript><img alt='Giulia Rancan' src='https://www.commercialistatelematico.com/wp-content/uploads/2024/10/rancan-225x300.jpeg' class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/giulia_rancan" rel="author" class="url fn">Giulia Rancan</a></div>                            </article>
1232                        </div>
1233                                            <div class="home-archive-post">
1234                            <article class="article-box bg-white">
1235                                <div class="date">
1236                                    <span><time class="entry-date published" datetime="2026-09-24T06:05:08+02:00">24 Settembre 2026</time><time class="updated" datetime="2026-09-22T17:01:16+02:00">22 Settembre 2026</time></span>                                </div>
1237                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/comunione-legale-divisione-imposta-registro.html">
1238                                    Tra moglie e marito il Fisco mette il dito: nello scioglimento della comunione legale dei coniugi l’ombra dell’imposta di registro                                </a>
1239                                <span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>                                <div class="post-author"><span class="avatar-wrapper"><img alt='Danilo Sciuto' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E" class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2024/03/sciuto.jpg" /><noscript><img alt='Danilo Sciuto' src='https://www.commercialistatelematico.com/wp-content/uploads/2024/03/sciuto.jpg' class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/sciuto" rel="author" class="url fn">Danilo Sciuto</a></div>                            </article>
1240                        </div>
1241                                            <div class="home-archive-post">
1242                            <article class="article-box bg-white">
1243                                <div class="date">
1244                                    <span><time class="entry-date published" datetime="2026-09-24T06:04:34+02:00">24 Settembre 2026</time><time class="updated" datetime="2026-09-22T17:02:00+02:00">22 Settembre 2026</time></span>                                </div>
1245                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/beni-comodato-ammortamento-deducibile.html">
1246                                    Beni concessi in comodato: quando l’ammortamento è deducibile                                </a>
1247                                <span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>                                <div class="post-author"><span class="avatar-wrapper"><img alt='Gianfranco Antico' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E" class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2021/11/antico-immagine-263x300.jpeg" /><noscript><img alt='Gianfranco Antico' src='https://www.commercialistatelematico.com/wp-content/uploads/2021/11/antico-immagine-263x300.jpeg' class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/antico" rel="author" class="url fn">Gianfranco Antico</a></div>                            </article>
1248                        </div>
1249                                            <div class="home-archive-post">
1250                            <article class="article-box bg-white">
1251                                <div class="date">
1252                                    <span><time class="entry-date published" datetime="2026-09-24T06:03:12+02:00">24 Settembre 2026</time><time class="updated" datetime="2026-09-22T16:41:43+02:00">22 Settembre 2026</time></span>                                </div>
1253                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/pignoramento-presso-terzi-credito-tributario-giudice-ordinario.html">
1254                                    Pignoramento di crediti tributari: per le Sezioni Unite decide il giudice ordinario                                </a>
1255                                <span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>                                <div class="post-author"><span class="avatar-wrapper"><img alt='Giovambattista Palumbo' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E" class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2022/03/avvocato-giovanbattista-palumbo-mef-268x300.jpg" /><noscript><img alt='Giovambattista Palumbo' src='https://www.commercialistatelematico.com/wp-content/uploads/2022/03/avvocato-giovanbattista-palumbo-mef-268x300.jpg' class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/palumbo" rel="author" class="url fn">Giovambattista Palumbo</a></div>                            </article>
1256                        </div>
1257                                            <div class="home-archive-post">
1258                            <article class="article-box bg-white">
1259                                <div class="date">
1260                                    <span><time class="entry-date published" datetime="2026-09-24T06:02:12+02:00">24 Settembre 2026</time><time class="updated" datetime="2026-09-22T17:16:31+02:00">22 Settembre 2026</time></span>                                </div>
1261                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/modello-tfr3-scelta-tfr-assunti-luglio-2026.html">
1262                                    Modello TFR3: scelta del TFR per gli assunti dal 1° luglio 2026                                </a>
1263                                                                <div class="post-author"><span class="avatar-wrapper"><img alt='Paolo Ballanti' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E"  class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2024/03/paolo-ballanti-consulente-del-lavoro.jpg" /><noscript><img alt='Paolo Ballanti' src='https://www.commercialistatelematico.com/wp-content/uploads/2024/03/paolo-ballanti-consulente-del-lavoro.jpg'  class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/paolo_ballanti" rel="author" class="url fn">Paolo Ballanti</a></div>                            </article>
1264                        </div>
1265                                            <div class="home-archive-post">
1266                            <article class="article-box bg-white">
1267                                <div class="date">
1268                                    <span><time class="entry-date published" datetime="2026-09-24T06:01:47+02:00">24 Settembre 2026</time><time class="updated" datetime="2026-09-23T23:03:41+02:00">23 Settembre 2026</time></span>                                </div>
1269                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/fondo-di-garanzia-sezione-speciale-enti-del-terzo-settore.html">
1270                                    Fondo di garanzia: sezione speciale Enti del Terzo Settore                                </a>
1271                                <span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>                                <div class="post-author"><span class="avatar-wrapper"><img alt='Vincenzo D&#039;Andò' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E" class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2024/06/vincenzo-d-ando-commercialista-telematico-264x300.png" /><noscript><img alt='Vincenzo D&#039;Andò' src='https://www.commercialistatelematico.com/wp-content/uploads/2024/06/vincenzo-d-ando-commercialista-telematico-264x300.png' class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/dando" rel="author" class="url fn">Vincenzo D'Andò</a></div>                            </article>
1272                        </div>
1273                                    </div>
1274                                            <div class="home-archive-list "
1275                     id="tab-3"
1276                     role="tabpanel"
1277                     aria-hidden="true"
1278                >
1279                                            <div class="home-archive-post">
1280                            <article class="article-box bg-white">
1281                                <div class="date">
1282                                    <span><time class="entry-date published" datetime="2026-09-23T06:07:06+02:00">23 Settembre 2026</time><time class="updated" datetime="2026-09-22T10:36:25+02:00">22 Settembre 2026</time></span>                                </div>
1283                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/vendita-riserva-proprieta-iva-contabilita-insolvenza.html">
1284                                    Vendita con riserva di proprietà: IVA, bilancio e insolvenza                                </a>
1285                                <span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>                                <div class="post-author"><span class="avatar-wrapper"><img alt='Davide Liberato Lo Conte' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E" class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://secure.gravatar.com/avatar/7d5e468b61da3b13a5cfb236ad702dad9b63e58fe005d1a47eb7253df3dc87d3?s=150&#038;d=404&#038;r=g" /><noscript><img alt='Davide Liberato Lo Conte' src='https://secure.gravatar.com/avatar/7d5e468b61da3b13a5cfb236ad702dad9b63e58fe005d1a47eb7253df3dc87d3?s=150&#038;d=404&#038;r=g' class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/dlloconte" rel="author" class="url fn">Davide Liberato Lo Conte</a></div>                            </article>
1286                        </div>
1287                                            <div class="home-archive-post">
1288                            <article class="article-box bg-white">
1289                                <div class="date">
1290                                    <span><time class="entry-date published" datetime="2026-09-23T06:06:24+02:00">23 Settembre 2026</time><time class="updated" datetime="2026-09-22T10:59:04+02:00">22 Settembre 2026</time></span>                                </div>
1291                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/dichiarazione-iva-omessa-liquidazione-credito-precedente.html">
1292                                    IVA, arriva la liquidazione “coattiva” da parte del Fisco: procedura, termini e credito escluso                                </a>
1293                                <span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>                                <div class="post-author"><span class="avatar-wrapper"><img alt='Enrico Larocca' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E" class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2018/09/larocca.jpg" /><noscript><img alt='Enrico Larocca' src='https://www.commercialistatelematico.com/wp-content/uploads/2018/09/larocca.jpg' class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/larocca" rel="author" class="url fn">Enrico Larocca</a></div>                            </article>
1294                        </div>
1295                                            <div class="home-archive-post">
1296                            <article class="article-box bg-white">
1297                                <div class="date">
1298                                    <span><time class="entry-date published" datetime="2026-09-23T06:05:41+02:00">23 Settembre 2026</time><time class="updated" datetime="2026-09-22T12:33:54+02:00">22 Settembre 2026</time></span>                                </div>
1299                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/progetto-bilancio-non-approvato-conseguenze-societa.html">
1300                                    Progetto di bilancio non approvato: conseguenze per la società                                </a>
1301                                                                <div class="post-author"><span class="avatar-wrapper"><img alt='Danilo Sciuto' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E" class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2024/03/sciuto.jpg" /><noscript><img alt='Danilo Sciuto' src='https://www.commercialistatelematico.com/wp-content/uploads/2024/03/sciuto.jpg' class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/sciuto" rel="author" class="url fn">Danilo Sciuto</a></div>                            </article>
1302                        </div>
1303                                            <div class="home-archive-post">
1304                            <article class="article-box bg-white">
1305                                <div class="date">
1306                                    <span><time class="entry-date published" datetime="2026-09-23T06:04:31+02:00">23 Settembre 2026</time><time class="updated" datetime="2026-09-22T12:34:19+02:00">22 Settembre 2026</time></span>                                </div>
1307                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/responsabilita-venditore-esperto-stimatore-immobile.html">
1308                                    Vendita immobiliare: responsabilità del venditore e dell’esperto stimatore                                </a>
1309                                <span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>                                <div class="post-author"><span class="avatar-wrapper"><img alt='Roberto Molteni' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E" class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2024/03/roberto-moltemi-avvocato-261x300.jpg" /><noscript><img alt='Roberto Molteni' src='https://www.commercialistatelematico.com/wp-content/uploads/2024/03/roberto-moltemi-avvocato-261x300.jpg' class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/molteni" rel="author" class="url fn">Roberto Molteni</a></div>                            </article>
1310                        </div>
1311                                            <div class="home-archive-post">
1312                            <article class="article-box bg-white">
1313                                <div class="date">
1314                                    <span><time class="entry-date published" datetime="2026-09-23T06:03:01+02:00">23 Settembre 2026</time><time class="updated" datetime="2026-09-22T12:09:56+02:00">22 Settembre 2026</time></span>                                </div>
1315                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/professionisti-e-spese-alberghiere-e-di-somministrazione-verifica-dei-dati-corretti-da-inserire-in-dichiarazione.html">
1316                                    Professionisti e spese alberghiere e di somministrazione: verifica dei dati corretti da inserire in dichiarazione                                </a>
1317                                <span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>                                <div class="post-author"><span class="avatar-wrapper"><img alt='Federico Gavioli' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E"  class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2019/05/gavioli_immagine.bmp" /><noscript><img alt='Federico Gavioli' src='https://www.commercialistatelematico.com/wp-content/uploads/2019/05/gavioli_immagine.bmp'  class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/gavioli" rel="author" class="url fn">Federico Gavioli</a></div>                            </article>
1318                        </div>
1319                                            <div class="home-archive-post">
1320                            <article class="article-box bg-white">
1321                                <div class="date">
1322                                    <span><time class="entry-date published" datetime="2026-09-23T06:02:02+02:00">23 Settembre 2026</time><time class="updated" datetime="2026-09-22T09:33:48+02:00">22 Settembre 2026</time></span>                                </div>
1323                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/retrodatazione-certificato-malattia-visita-ambulatoriale.html">
1324                                    Certificati di malattia: retrodatazione anche per le visite ambulatoriali                                </a>
1325                                <span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>                                <div class="post-author"><span class="avatar-wrapper"><img alt='Paolo Ballanti' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E"  class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2024/03/paolo-ballanti-consulente-del-lavoro.jpg" /><noscript><img alt='Paolo Ballanti' src='https://www.commercialistatelematico.com/wp-content/uploads/2024/03/paolo-ballanti-consulente-del-lavoro.jpg'  class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/paolo_ballanti" rel="author" class="url fn">Paolo Ballanti</a></div>                            </article>
1326                        </div>
1327                                            <div class="home-archive-post">
1328                            <article class="article-box bg-white">
1329                                <div class="date">
1330                                    <span><time class="entry-date published" datetime="2026-09-23T06:01:23+02:00">23 Settembre 2026</time><time class="updated" datetime="2026-09-22T17:32:16+02:00">22 Settembre 2026</time></span>                                </div>
1331                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/carta-dedicata-a-te-2026-2027-le-novita-nel-messaggio-inps-diario-quotidiano-del-23-settembre-2026.html">
1332                                    &#8220;Carta Dedicata a te&#8221; 2026-2027: Le novità nel messaggio INPS &#8211; Diario Quotidiano del 23 settembre 2026                                </a>
1333                                <span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>                                <div class="post-author"><span class="avatar-wrapper"><img alt='Vincenzo D&#039;Andò' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E" class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2024/06/vincenzo-d-ando-commercialista-telematico-264x300.png" /><noscript><img alt='Vincenzo D&#039;Andò' src='https://www.commercialistatelematico.com/wp-content/uploads/2024/06/vincenzo-d-ando-commercialista-telematico-264x300.png' class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/dando" rel="author" class="url fn">Vincenzo D'Andò</a></div>                            </article>
1334                        </div>
1335                                    </div>
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1341                                            <div class="home-archive-post">
1342                            <article class="article-box bg-white">
1343                                <div class="date">
1344                                    <span><time class="entry-date published" datetime="2026-09-22T06:07:07+02:00">22 Settembre 2026</time><time class="updated" datetime="2026-09-23T12:15:38+02:00">23 Settembre 2026</time></span>                                </div>
1345                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/audit-entratel-procedura-controlli-studio.html">
1346                                    Audit intermediari Entratel: come costruire una procedura di studio difendibile                                </a>
1347                                <span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>                                <div class="post-author"><span class="avatar-wrapper"><img alt='Fabio Sartori' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E" class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2024/10/fabio-sartori-300x300.jpg" /><noscript><img alt='Fabio Sartori' src='https://www.commercialistatelematico.com/wp-content/uploads/2024/10/fabio-sartori-300x300.jpg' class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/fabio_sartori" rel="author" class="url fn">Fabio Sartori</a></div>                            </article>
1348                        </div>
1349                                            <div class="home-archive-post">
1350                            <article class="article-box bg-white">
1351                                <div class="date">
1352                                    <span><time class="entry-date published" datetime="2026-09-22T06:06:35+02:00">22 Settembre 2026</time><time class="updated" datetime="2026-09-21T12:30:52+02:00">21 Settembre 2026</time></span>                                </div>
1353                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/sindaci-bancarotta-colpa-dolo-eventuale.html">
1354                                    Sindaci e bancarotta: quando l’inerzia diventa concorso doloso                                </a>
1355                                <span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>                                <div class="post-author"><span class="avatar-wrapper"><img alt='Danilo Sciuto' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E" class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2024/03/sciuto.jpg" /><noscript><img alt='Danilo Sciuto' src='https://www.commercialistatelematico.com/wp-content/uploads/2024/03/sciuto.jpg' class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/sciuto" rel="author" class="url fn">Danilo Sciuto</a></div>                            </article>
1356                        </div>
1357                                            <div class="home-archive-post">
1358                            <article class="article-box bg-white">
1359                                <div class="date">
1360                                    <span><time class="entry-date published" datetime="2026-09-22T06:05:15+02:00">22 Settembre 2026</time><time class="updated" datetime="2026-09-21T11:14:52+02:00">21 Settembre 2026</time></span>                                </div>
1361                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/isa-2026-modelli-precalcolate-novita-cpb.html">
1362                                    ISA 2026: modelli, dati precalcolati e novità per il CPB                                </a>
1363                                <span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>                                <div class="post-author"><span class="avatar-wrapper"><img alt='Devis Nucibella' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E" class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2022/04/devis-nucibella-commercialista-revisore-padova-280x300.jpg" /><noscript><img alt='Devis Nucibella' src='https://www.commercialistatelematico.com/wp-content/uploads/2022/04/devis-nucibella-commercialista-revisore-padova-280x300.jpg' class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/devis-nucibella" rel="author" class="url fn">Devis Nucibella</a></div>                            </article>
1364                        </div>
1365                                            <div class="home-archive-post">
1366                            <article class="article-box bg-white">
1367                                <div class="date">
1368                                    <span><time class="entry-date published" datetime="2026-09-22T06:04:23+02:00">22 Settembre 2026</time><time class="updated" datetime="2026-09-21T12:05:43+02:00">21 Settembre 2026</time></span>                                </div>
1369                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/imu-locazione-parziale-esenzione-abitazione-principale.html">
1370                                    IMU, locazione parziale e abitazione principale: esenzione e prove                                </a>
1371                                <span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>                                <div class="post-author"><span class="avatar-wrapper"><img alt='Antonino &amp; Attilio Romano' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E" class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2022/05/attilio-antonino-romano-commercialisti-augusta.jpg" /><noscript><img alt='Antonino &amp; Attilio Romano' src='https://www.commercialistatelematico.com/wp-content/uploads/2022/05/attilio-antonino-romano-commercialisti-augusta.jpg' class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/romano" rel="author" class="url fn">Antonino &amp; Attilio Romano</a></div>                            </article>
1372                        </div>
1373                                            <div class="home-archive-post">
1374                            <article class="article-box bg-white">
1375                                <div class="date">
1376                                    <span><time class="entry-date published" datetime="2026-09-22T06:03:13+02:00">22 Settembre 2026</time><time class="updated" datetime="2026-09-21T11:38:25+02:00">21 Settembre 2026</time></span>                                </div>
1377                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/rendiconto-condominiale-ritardo-effetti.html">
1378                                    Rendiconto condominiale in ritardo: validità, revoca e danni                                </a>
1379                                <span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>                                <div class="post-author"><span class="avatar-wrapper"><img alt='Giuseppe Rebecca' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E" class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2022/03/giuseppe-rebecca-commercialista-e-autore-286x300.jpg" /><noscript><img alt='Giuseppe Rebecca' src='https://www.commercialistatelematico.com/wp-content/uploads/2022/03/giuseppe-rebecca-commercialista-e-autore-286x300.jpg' class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/rebecca" rel="author" class="url fn">Giuseppe Rebecca</a></div>                            </article>
1380                        </div>
1381                                            <div class="home-archive-post">
1382                            <article class="article-box bg-white">
1383                                <div class="date">
1384                                    <span><time class="entry-date published" datetime="2026-09-22T06:02:24+02:00">22 Settembre 2026</time><time class="updated" datetime="2026-09-21T09:55:53+02:00">21 Settembre 2026</time></span>                                </div>
1385                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/commenti-diffamatori-blog-responsabilita-gestore.html">
1386                                    Commenti diffamatori sul blog: quando risponde il gestore e paga i danni                                </a>
1387                                                                <div class="post-author"><span class="avatar-wrapper"><img alt='Claudio Garau' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E" class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://secure.gravatar.com/avatar/d013e1581af02cd086d4841fa31e462da15f205d5eceb96eb72834efbca1fc4c?s=150&#038;d=404&#038;r=g" /><noscript><img alt='Claudio Garau' src='https://secure.gravatar.com/avatar/d013e1581af02cd086d4841fa31e462da15f205d5eceb96eb72834efbca1fc4c?s=150&#038;d=404&#038;r=g' class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/claudio_garau" rel="author" class="url fn">Claudio Garau</a></div>                            </article>
1388                        </div>
1389                                            <div class="home-archive-post">
1390                            <article class="article-box bg-white">
1391                                <div class="date">
1392                                    <span><time class="entry-date published" datetime="2026-09-22T06:01:49+02:00">22 Settembre 2026</time><time class="updated" datetime="2026-09-21T18:18:09+02:00">21 Settembre 2026</time></span>                                </div>
1393                                <a class="entry-title" href="https://www.commercialistatelematico.com/articoli/2026/09/agenzia-delle-entrate-uffici-aperti-piu-a-lungo-due-pomeriggi-in-piu-per-lassistenza-diario-quotidiano-del-22-settembre-2026.html">
1394                                    Agenzia delle Entrate, uffici aperti più a lungo: due pomeriggi in più per l&#8217;assistenza &#8211; Diario Quotidiano del 22 settembre 2026                                </a>
1395                                <span class="reserved-label"><span class="icon icon-sm icon-author"></span>Per abbonati</span>                                <div class="post-author"><span class="avatar-wrapper"><img alt='Vincenzo D&#039;Andò' src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20150%20150'%3E%3C/svg%3E" class='avatar avatar-150 photo' height='150' width='150' data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2024/06/vincenzo-d-ando-commercialista-telematico-264x300.png" /><noscript><img alt='Vincenzo D&#039;Andò' src='https://www.commercialistatelematico.com/wp-content/uploads/2024/06/vincenzo-d-ando-commercialista-telematico-264x300.png' class='avatar avatar-150 photo' height='150' width='150' /></noscript></span>di <a href="https://www.commercialistatelematico.com/articoli/author/dando" rel="author" class="url fn">Vincenzo D'Andò</a></div>                            </article>
1396                        </div>
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1420									</div>
1421						<h4 class="uagb-post__title uagb-post__text">
1422				<a href="https://www.commercialistatelematico.com/articoli/2025/04/verbale-distribuzione-utili-ai-soci-nelle-societa-di-capitali.html" target="_self" rel="bookmark noopener noreferrer">Il verbale di distribuzione degli utili ai soci nelle società di capitali</a>
1423			</h4>
1424						<div class='uagb-post__text uagb-post-grid-byline'>
1425								<span class="uagb-post__author">
1426				<span class="dashicons-admin-users dashicons"></span>					<a href="https://www.commercialistatelematico.com/articoli/author/dammacco" rel="author" class="url fn">Salvatore Dammacco</a>				</span>
1427							<time datetime="2025-04-22T06:06:28+02:00" class="uagb-post__date">
1428				<span class="dashicons-calendar dashicons"></span>					22 Aprile 2025				</time>
1429						</div>
1430							<div class='uagb-post__text uagb-post__excerpt'>
1431					In vista della scadenza del 30 aprile spesso utilizzata per l&#8217;approvazione dei bilanci delle società,&#8230;				</div>
1432			
1433									</article>
1434																<article class="uagb-post__inner-wrap">								<div class='uagb-post__image'>
1435									<a href="https://www.commercialistatelematico.com/articoli/2025/04/societa-sportive-dilettantistiche-ssd-principali-aspetti-redditi-iva-e-adempimenti-contabili.html" target="_self" rel="bookmark noopener noreferrer"><img decoding="async" width="980" height="688" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20980%20688'%3E%3C/svg%3E" class="attachment-large size-large" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2025/04/2204-Societa-sportive-dilettantistiche-principali-aspetti-redditi-IVA-e-adempimenti-contabili-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2025/04/2204-Societa-sportive-dilettantistiche-principali-aspetti-redditi-IVA-e-adempimenti-contabili-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2025/04/2204-Societa-sportive-dilettantistiche-principali-aspetti-redditi-IVA-e-adempimenti-contabili-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2025/04/2204-Societa-sportive-dilettantistiche-principali-aspetti-redditi-IVA-e-adempimenti-contabili-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2025/04/2204-Societa-sportive-dilettantistiche-principali-aspetti-redditi-IVA-e-adempimenti-contabili.jpg 1210w" data-lazy-sizes="(max-width: 980px) 100vw, 980px" data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2025/04/2204-Societa-sportive-dilettantistiche-principali-aspetti-redditi-IVA-e-adempimenti-contabili-1024x719.jpg" /><noscript><img decoding="async" width="980" height="688" src="https://www.commercialistatelematico.com/wp-content/uploads/2025/04/2204-Societa-sportive-dilettantistiche-principali-aspetti-redditi-IVA-e-adempimenti-contabili-1024x719.jpg" class="attachment-large size-large" alt="" srcset="https://www.commercialistatelematico.com/wp-content/uploads/2025/04/2204-Societa-sportive-dilettantistiche-principali-aspetti-redditi-IVA-e-adempimenti-contabili-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2025/04/2204-Societa-sportive-dilettantistiche-principali-aspetti-redditi-IVA-e-adempimenti-contabili-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2025/04/2204-Societa-sportive-dilettantistiche-principali-aspetti-redditi-IVA-e-adempimenti-contabili-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2025/04/2204-Societa-sportive-dilettantistiche-principali-aspetti-redditi-IVA-e-adempimenti-contabili-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2025/04/2204-Societa-sportive-dilettantistiche-principali-aspetti-redditi-IVA-e-adempimenti-contabili.jpg 1210w" sizes="(max-width: 980px) 100vw, 980px" /></noscript>					</a>
1436									</div>
1437						<h4 class="uagb-post__title uagb-post__text">
1438				<a href="https://www.commercialistatelematico.com/articoli/2025/04/societa-sportive-dilettantistiche-ssd-principali-aspetti-redditi-iva-e-adempimenti-contabili.html" target="_self" rel="bookmark noopener noreferrer">Società sportive dilettantistiche: principali aspetti redditi, IVA e adempimenti contabili</a>
1439			</h4>
1440						<div class='uagb-post__text uagb-post-grid-byline'>
1441								<span class="uagb-post__author">
1442				<span class="dashicons-admin-users dashicons"></span>					<a href="https://www.commercialistatelematico.com/articoli/author/balestra" rel="author" class="url fn">Fabio Balestra</a>				</span>
1443							<time datetime="2025-04-22T06:05:51+02:00" class="uagb-post__date">
1444				<span class="dashicons-calendar dashicons"></span>					22 Aprile 2025				</time>
1445						</div>
1446							<div class='uagb-post__text uagb-post__excerpt'>
1447					Il profilo fiscale delle Società Sportive Dilettantistiche è uno degli ambiti più delicati e complessi&#8230;				</div>
1448			
1449									</article>
1450																<article class="uagb-post__inner-wrap">								<div class='uagb-post__image'>
1451									<a href="https://www.commercialistatelematico.com/articoli/2025/01/reddito-lavoro-autonomo-novita-dalla-riforma.html" target="_self" rel="bookmark noopener noreferrer"><img decoding="async" width="980" height="688" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20980%20688'%3E%3C/svg%3E" class="attachment-large size-large" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2025/01/0801-Reddito-di-lavoro-autonomo-novita-dalla-riforma--1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2025/01/0801-Reddito-di-lavoro-autonomo-novita-dalla-riforma--300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2025/01/0801-Reddito-di-lavoro-autonomo-novita-dalla-riforma--768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2025/01/0801-Reddito-di-lavoro-autonomo-novita-dalla-riforma--416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2025/01/0801-Reddito-di-lavoro-autonomo-novita-dalla-riforma-.jpg 1210w" data-lazy-sizes="(max-width: 980px) 100v
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1452									</div>
1453						<h4 class="uagb-post__title uagb-post__text">
1454				<a href="https://www.commercialistatelematico.com/articoli/2025/01/reddito-lavoro-autonomo-novita-dalla-riforma.html" target="_self" rel="bookmark noopener noreferrer">Reddito di lavoro autonomo: importanti novità dalla riforma 2025</a>
1455			</h4>
1456						<div class='uagb-post__text uagb-post-grid-byline'>
1457								<span class="uagb-post__author">
1458				<span class="dashicons-admin-users dashicons"></span>					<a href="https://www.commercialistatelematico.com/articoli/author/gavioli" rel="author" class="url fn">Federico Gavioli</a>				</span>
1459							<time datetime="2025-01-08T06:07:05+01:00" class="uagb-post__date">
1460				<span class="dashicons-calendar dashicons"></span>					8 Gennaio 2025				</time>
1461						</div>
1462							<div class='uagb-post__text uagb-post__excerpt'>
1463					Con riferimento ai redditi di lavoro autonomo, la riforma dell’IRPEF modifica la disciplina della determinazione&#8230;				</div>
1464			
1465									</article>
1466																<article class="uagb-post__inner-wrap">								<div class='uagb-post__image'>
1467									<a href="https://www.commercialistatelematico.com/articoli/2024/12/riforma-reddito-impresa-impatti-su-principi-contabili-riallineamento-e-riporto-perdite.html" target="_self" rel="bookmark noopener noreferrer"><img decoding="async" width="980" height="688" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20980%20688'%3E%3C/svg%3E" class="attachment-large size-large" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2024/12/1712-La-riforma-del-reddito-dimpresa-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2024/12/1712-La-riforma-del-reddito-dimpresa-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2024/12/1712-La-riforma-del-reddito-dimpresa-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2024/12/1712-La-riforma-del-reddito-dimpresa-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2024/12/1712-La-riforma-del-reddito-dimpresa.jpg 1210w" data-lazy-sizes="(max-width: 980px) 100vw, 980px" data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2024/12/1712-La-riforma-del-reddito-dimpresa-1024x719.jpg" /><noscript><img decoding="async" width="980" height="688" src="https://www.commercialistatelematico.com/wp-content/uploads/2024/12/1712-La-riforma-del-reddito-dimpresa-1024x719.jpg" class="attachment-large size-large" alt="" srcset="https://www.commercialistatelematico.com/wp-content/uploads/2024/12/1712-La-riforma-del-reddito-dimpresa-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2024/12/1712-La-riforma-del-reddito-dimpresa-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2024/12/1712-La-riforma-del-reddito-dimpresa-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2024/12/1712-La-riforma-del-reddito-dimpresa-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2024/12/1712-La-riforma-del-reddito-dimpresa.jpg 1210w" sizes="(max-width: 980px) 100v
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1468									</div>
1469						<h4 class="uagb-post__title uagb-post__text">
1470				<a href="https://www.commercialistatelematico.com/articoli/2024/12/riforma-reddito-impresa-impatti-su-principi-contabili-riallineamento-e-riporto-perdite.html" target="_self" rel="bookmark noopener noreferrer">La riforma del reddito d’impresa: impatti su principi contabili, riallineamento e riporto perdite</a>
1471			</h4>
1472						<div class='uagb-post__text uagb-post-grid-byline'>
1473								<span class="uagb-post__author">
1474				<span class="dashicons-admin-users dashicons"></span>					<a href="https://www.commercialistatelematico.com/articoli/author/lelio-cacciapaglia" rel="author" class="url fn">Lelio Cacciapaglia</a>, <a href="https://www.commercialistatelematico.com/articoli/author/mercuriog" rel="author" class="url fn">Giuseppe Mercurio</a>				</span>
1475							<time datetime="2024-12-20T06:08:17+01:00" class="uagb-post__date">
1476				<span class="dashicons-calendar dashicons"></span>					20 Dicembre 2024				</time>
1477						</div>
1478							<div class='uagb-post__text uagb-post__excerpt'>
1479					La riforma fiscale introduce cambiamenti rilevanti per le imprese, concentrandosi su principi contabili, riallineamento dei&#8230;				</div>
1480			
1481									</article>
1482																<article class="uagb-post__inner-wrap">								<div class='uagb-post__image'>
1483									<a href="https://www.commercialistatelematico.com/articoli/2024/12/riforma-reddito-impresa-novita-in-arrivo.html" target="_self" rel="bookmark noopener noreferrer"><img decoding="async" width="980" height="688" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20980%20688'%3E%3C/svg%3E" class="attachment-large size-large" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2024/12/1712-La-riforma-del-reddito-dimpresa-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2024/12/1712-La-riforma-del-reddito-dimpresa-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2024/12/1712-La-riforma-del-reddito-dimpresa-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2024/12/1712-La-riforma-del-reddito-dimpresa-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2024/12/1712-La-riforma-del-reddito-dimpresa.jpg 1210w" data-lazy-sizes="(max-width: 980px) 100vw, 980px" data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2024/12/1712-La-riforma-del-reddito-dimpresa-1024x719.jpg" /><noscript><img decoding="async" width="980" height="688" src="https://www.commercialistatelematico.com/wp-content/uploads/2024/12/1712-La-riforma-del-reddito-dimpresa-1024x719.jpg" class="attachment-large size-large" alt="" srcset="https://www.commercialistatelematico.com/wp-content/uploads/2024/12/1712-La-riforma-del-reddito-dimpresa-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2024/12/1712-La-riforma-del-reddito-dimpresa-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2024/12/1712-La-riforma-del-reddito-dimpresa-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2024/12/1712-La-riforma-del-reddito-dimpresa-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2024/12/1712-La-riforma-del-reddito-dimpresa.jpg 1210w" sizes="(max-width: 980px) 100vw, 980px" /></noscript>					</a>
1484									</div>
1485						<h4 class="uagb-post__title uagb-post__text">
1486				<a href="https://www.commercialistatelematico.com/articoli/2024/12/riforma-reddito-impresa-novita-in-arrivo.html" target="_self" rel="bookmark noopener noreferrer">La riforma del reddito d’impresa: il punto sulle novità in arrivo</a>
1487			</h4>
1488						<div class='uagb-post__text uagb-post-grid-byline'>
1489								<span class="uagb-post__author">
1490				<span class="dashicons-admin-users dashicons"></span>					<a href="https://www.commercialistatelematico.com/articoli/author/lelio-cacciapaglia" rel="author" class="url fn">Lelio Cacciapaglia</a>, <a href="https://www.commercialistatelematico.com/articoli/author/mercuriog" rel="author" class="url fn">Giuseppe Mercurio</a>				</span>
1491							<time datetime="2024-12-17T06:07:48+01:00" class="uagb-post__date">
1492				<span class="dashicons-calendar dashicons"></span>					17 Dicembre 2024				</time>
1493						</div>
1494							<div class='uagb-post__text uagb-post__excerpt'>
1495					La riforma del reddito d’impresa introduce importanti novità su contributi a fondo perduto, commesse, differenze&#8230;				</div>
1496			
1497									</article>
1498																<article class="uagb-post__inner-wrap">								<div class='uagb-post__image'>
1499									<a href="https://www.commercialistatelematico.com/articoli/2024/11/credito-imposta-transizione-5-0-nuove-opportunita-investimenti-green-e-innovazione.html" target="_self" rel="bookmark noopener noreferrer"><img decoding="async" width="980" height="688" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20980%20688'%3E%3C/svg%3E" class="attachment-large size-large" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2024/08/transizione-5.0-documentazione-contabile-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2024/08/transizione-5.0-documentazione-contabile-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2024/08/transizione-5.0-documentazione-contabile-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2024/08/transizione-5.0-documentazione-contabile-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2024/08/transizione-5.0-documentazione-contabile.jpg 12
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1500									</div>
1501						<h4 class="uagb-post__title uagb-post__text">
1502				<a href="https://www.commercialistatelematico.com/articoli/2024/11/credito-imposta-transizione-5-0-nuove-opportunita-investimenti-green-e-innovazione.html" target="_self" rel="bookmark noopener noreferrer">Credito d&#8217;imposta Transizione 5.0: nuove opportunità per investimenti green e innovazione</a>
1503			</h4>
1504						<div class='uagb-post__text uagb-post-grid-byline'>
1505								<span class="uagb-post__author">
1506				<span class="dashicons-admin-users dashicons"></span>					<a href="https://www.commercialistatelematico.com/articoli/author/lelio-cacciapaglia" rel="author" class="url fn">Lelio Cacciapaglia</a>, <a href="https://www.commercialistatelematico.com/articoli/author/mercuriog" rel="author" class="url fn">Giuseppe Mercurio</a>				</span>
1507							<time datetime="2024-11-19T06:07:08+01:00" class="uagb-post__date">
1508				<span class="dashicons-calendar dashicons"></span>					19 Novembre 2024				</time>
1509						</div>
1510							<div class='uagb-post__text uagb-post__excerpt'>
1511					Proponiamo una guida completa al bonus transizione 5.0, che prevede il riconoscimento di un credito&#8230;				</div>
1512			
1513									</article>
1514																<article class="uagb-post__inner-wrap">								<div class='uagb-post__image'>
1515									<a href="https://www.commercialistatelematico.com/articoli/2024/08/usi-distorti-societa-semplice-caso-sandwich-seconda-parte.html" target="_self" rel="bookmark noopener noreferrer"><img decoding="async" width="980" height="688" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20980%20688'%3E%3C/svg%3E" class="attachment-large size-large" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2024/07/societa-semplice-sandwich-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2024/07/societa-semplice-sandwich-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2024/07/societa-semplice-sandwich-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2024/07/societa-semplice-sandwich-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2024/07/societa-semplice-sandwich.jpg 1210w" data-lazy-sizes="(max-width: 980px) 100vw, 980px" data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2024/07/societa-semplice-sandwich-1024x719.jpg" /><noscript><img decoding="async" width="980" height="688" src="https://www.commercialistatelematico.com/wp-content/uploads/2024/07/societa-semplice-sandwich-1024x719.jpg" class="attachment-large size-large" alt="" srcset="https://www.commercialistatelematico.com/wp-content/uploads/2024/07/societa-semplice-sandwich-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2024/07/societa-semplice-sandwich-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2024/07/societa-semplice-sandwich-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2024/07/societa-semplice-sandwich-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2024/07/societa-semplice-sandwich.jpg 1210w" sizes="(max-width: 980px) 100v
1515w, 980px" /></noscript>					</a>
1516									</div>
1517						<h4 class="uagb-post__title uagb-post__text">
1518				<a href="https://www.commercialistatelematico.com/articoli/2024/08/usi-distorti-societa-semplice-caso-sandwich-seconda-parte.html" target="_self" rel="bookmark noopener noreferrer">Usi distorti della società semplice: il caso del sandwich &#8211; seconda parte</a>
1519			</h4>
1520						<div class='uagb-post__text uagb-post-grid-byline'>
1521								<span class="uagb-post__author">
1522				<span class="dashicons-admin-users dashicons"></span>					<a href="https://www.commercialistatelematico.com/articoli/author/vial" rel="author" class="url fn">Ennio Vial</a>				</span>
1523							<time datetime="2024-08-01T06:06:39+02:00" class="uagb-post__date">
1524				<span class="dashicons-calendar dashicons"></span>					1 Agosto 2024				</time>
1525						</div>
1526							<div class='uagb-post__text uagb-post__excerpt'>
1527					La società semplice, spesso utilizzata come holding o cassaforte di beni familiari, a volte è&#8230;				</div>
1528			
1529									</article>
1530																<article class="uagb-post__inner-wrap">								<div class='uagb-post__image'>
1531									<a href="https://www.commercialistatelematico.com/articoli/2024/02/patto-di-famiglia-e-risvolti-fiscali.html" target="_self" rel="bookmark noopener noreferrer"><img decoding="async" width="980" height="688" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20980%20688'%3E%3C/svg%3E" class="attachment-large size-large" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2024/02/patto-di-famiglia-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2024/02/patto-di-famiglia-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2024/02/patto-di-famiglia-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2024/02/patto-di-famiglia-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2024/02/patto-di-famiglia.jpg 1210w" data-lazy-sizes="(max-width: 980px) 100vw, 980px" data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2024/02/patto-di-famiglia-1024x719.jpg" /><noscript><img decoding="async" width="980" height="688" src="https://www.commercialistatelematico.com/wp-content/uploads/2024/02/patto-di-famiglia-1024x719.jpg" class="attachment-large size-large" alt="" srcset="https://www.commercialistatelematico.com/wp-content/uploads/2024/02/patto-di-famiglia-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2024/02/patto-di-famiglia-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2024/02/patto-di-famiglia-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2024/02/patto-di-famiglia-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2024/02/patto-di-famiglia.jpg 1210w" sizes="(max-width: 980px) 100vw, 980px" /></noscript>					</a>
1532									</div>
1533						<h4 class="uagb-post__title uagb-post__text">
1534				<a href="https://www.commercialistatelematico.com/articoli/2024/02/patto-di-famiglia-e-risvolti-fiscali.html" target="_self" rel="bookmark noopener noreferrer">Il patto di famiglia: i risvolti fiscali</a>
1535			</h4>
1536						<div class='uagb-post__text uagb-post-grid-byline'>
1537								<span class="uagb-post__author">
1538				<span class="dashicons-admin-users dashicons"></span>					<a href="https://www.commercialistatelematico.com/articoli/author/nicola_forner" rel="author" class="url fn">Nicola Forner</a>				</span>
1539							<time datetime="2024-02-16T06:07:07+01:00" class="uagb-post__date">
1540				<span class="dashicons-calendar dashicons"></span>					16 Febbraio 2024				</time>
1541						</div>
1542							<div class='uagb-post__text uagb-post__excerpt'>
1543					L&#8217;articolo analizza gli aspetti fiscali del patto di famiglia, evidenziando l&#8217;assenza di una normativa tributaria&#8230;				</div>
1544			
1545									</article>
1546																<article class="uagb-post__inner-wrap">								<div class='uagb-post__image'>
1547									<a href="https://www.commercialistatelematico.com/articoli/2023/12/verifica-obbligo-contabilita-magazzino-decorrenza-1-gennaio-2024.html" target="_self" rel="bookmark noopener noreferrer"><img decoding="async" width="980" height="688" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20980%20688'%3E%3C/svg%3E" class="attachment-large size-large" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2023/12/contabilita-di-magazzino-1-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2023/12/contabilita-di-magazzino-1-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2023/12/contabilita-di-magazzino-1-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2023/12/contabilita-di-magazzino-1-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2023/12/contabilita-di-magazzino-1.jpg 1210w" data-lazy-sizes="(max-width: 980px) 100v
1547w, 980px" data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2023/12/contabilita-di-magazzino-1-1024x719.jpg" /><noscript><img decoding="async" width="980" height="688" src="https://www.commercialistatelematico.com/wp-content/uploads/2023/12/contabilita-di-magazzino-1-1024x719.jpg" class="attachment-large size-large" alt="" srcset="https://www.commercialistatelematico.com/wp-content/uploads/2023/12/contabilita-di-magazzino-1-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2023/12/contabilita-di-magazzino-1-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2023/12/contabilita-di-magazzino-1-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2023/12/contabilita-di-magazzino-1-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2023/12/contabilita-di-magazzino-1.jpg 1210w" sizes="(max-width: 980px) 100vw, 980px" /></noscript>					</a>
1548									</div>
1549						<h4 class="uagb-post__title uagb-post__text">
1550				<a href="https://www.commercialistatelematico.com/articoli/2023/12/verifica-obbligo-contabilita-magazzino-decorrenza-1-gennaio-2024.html" target="_self" rel="bookmark noopener noreferrer">Verifica dell’obbligo di contabilità di magazzino con decorrenza dal 1° gennaio 2024</a>
1551			</h4>
1552						<div class='uagb-post__text uagb-post-grid-byline'>
1553								<span class="uagb-post__author">
1554				<span class="dashicons-admin-users dashicons"></span>					<a href="https://www.commercialistatelematico.com/articoli/author/gmc" rel="author" class="url fn">Giancarlo Modolo</a>, <a href="https://www.commercialistatelematico.com/articoli/author/bettagno" rel="author" class="url fn">Annamaria Bettagno</a>				</span>
1555							<time datetime="2023-12-11T06:00:14+01:00" class="uagb-post__date">
1556				<span class="dashicons-calendar dashicons"></span>					11 Dicembre 2023				</time>
1557						</div>
1558							<div class='uagb-post__text uagb-post__excerpt'>
1559					Si avvicina la fine dell&#8217;anno e i contribuenti che hanno superato i limiti devono far&#8230;				</div>
1560			
1561									</article>
1562																<article class="uagb-post__inner-wrap">								<div class='uagb-post__image'>
1563									<a href="https://www.commercialistatelematico.com/articoli/2023/12/reverse-charge-sanzioni-applicabili-omessa-registrazione-autofatture.html" target="_self" rel="bookmark noopener noreferrer"><img decoding="async" width="980" height="688" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20980%20688'%3E%3C/svg%3E" class="attachment-large size-large" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2023/12/reverse-charge-omessa-registrazione-autofatture-1-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2023/12/reverse-charge-omessa-registrazione-autofatture-1-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2023/12/reverse-charge-omessa-registrazione-autofatture-1-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2023/12/reverse-charge-omessa-registrazione-autofatture-1-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2023/12/reverse-charge-omessa-registrazione-autofatture-1.jpg 1210w" data-lazy-sizes="(max-width: 980px) 100vw, 980px" data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2023/12/reverse-charge-omessa-registrazione-autofatture-1-1024x719.jpg" /><noscript><img decoding="async" width="980" height="688" src="https://www.commercialistatelematico.com/wp-content/uploads/2023/12/reverse-charge-omessa-registrazione-autofatture-1-1024x719.jpg" class="attachment-large size-large" alt="" srcset="https://www.commercialistatelematico.com/wp-content/uploads/2023/12/reverse-charge-omessa-registrazione-autofatture-1-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2023/12/reverse-charge-omessa-registrazione-autofatture-1-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2023/12/reverse-charge-omessa-registrazione-
1563autofatture-1-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2023/12/reverse-charge-omessa-registrazione-autofatture-1-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2023/12/reverse-charge-omessa-registrazione-autofatture-1.jpg 1210w" sizes="(max-width: 980px) 100vw, 980px" /></noscript>					</a>
1564									</div>
1565						<h4 class="uagb-post__title uagb-post__text">
1566				<a href="https://www.commercialistatelematico.com/articoli/2023/12/reverse-charge-sanzioni-applicabili-omessa-registrazione-autofatture.html" target="_self" rel="bookmark noopener noreferrer">Reverse charge: sanzioni applicabili per omessa registrazione delle autofatture</a>
1567			</h4>
1568						<div class='uagb-post__text uagb-post-grid-byline'>
1569								<span class="uagb-post__author">
1570				<span class="dashicons-admin-users dashicons"></span>					<a href="https://www.commercialistatelematico.com/articoli/author/villani" rel="author" class="url fn">Maurizio Villani</a>				</span>
1571							<time datetime="2023-12-09T06:00:29+01:00" class="uagb-post__date">
1572				<span class="dashicons-calendar dashicons"></span>					9 Dicembre 2023				</time>
1573						</div>
1574							<div class='uagb-post__text uagb-post__excerpt'>
1575					Oggi analizziamo un caso particolare, ma sentito, di sanzioni tributarie: quello relativo alla omessa emissione&#8230;				</div>
1576			
1577									</article>
1578																<article class="uagb-post__inner-wrap">								<div class='uagb-post__image'>
1579									<a href="https://www.commercialistatelematico.com/articoli/2023/12/finanziamento-srl-soggetto-terzo-non-socio.html" target="_self" rel="bookmark noopener noreferrer"><img decoding="async" width="980" height="688" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20980%20688'%3E%3C/svg%3E" class="attachment-large size-large" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2023/12/finanziamento-srl-non-socio-1-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2023/12/finanziamento-srl-non-socio-1-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2023/12/finanziamento-srl-non-socio-1-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2023/12/finanziamento-srl-non-socio-1-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2023/12/finanziamento-srl-non-socio-1.jpg 1210w" data-lazy-sizes="(max-width: 980px) 100vw, 980px" data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2023/12/finanziamento-srl-non-socio-1-1024x719.jpg" /><noscript><img decoding="async" width="980" height="688" src="https://www.commercialistatelematico.com/wp-content/uploads/2023/12/finanziamento-srl-non-socio-1-1024x719.jpg" class="attachment-large size-large" alt="" srcset="https://www.commercialistatelematico.com/wp-content/uploads/2023/12/finanziamento-srl-non-socio-1-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2023/12/finanziamento-srl-non-socio-1-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2023/12/finanziamento-srl-non-socio-1-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2023/12/finanziamento-srl-non-socio-1-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2023/12/finanziamento-srl-non-socio-1.jpg 1210w" sizes="(max-width: 980px) 100vw, 980px" /></noscript>					</a>
1580									</div>
1581						<h4 class="uagb-post__title uagb-post__text">
1582				<a href="https://www.commercialistatelematico.com/articoli/2023/12/finanziamento-srl-soggetto-terzo-non-socio.html" target="_self" rel="bookmark noopener noreferrer">Finanziamento di SRL da parte di soggetto terzo estraneo alla società</a>
1583			</h4>
1584						<div class='uagb-post__text uagb-post-grid-byline'>
1585								<span class="uagb-post__author">
1586				<span class="dashicons-admin-users dashicons"></span>					<a href="https://www.commercialistatelematico.com/articoli/author/romano" rel="author" class="url fn">Antonino &amp; Attilio Romano</a>				</span>
1587							<time datetime="2023-12-05T06:00:18+01:00" class="uagb-post__date">
1588				<span class="dashicons-calendar dashicons"></span>					5 Dicembre 2023				</time>
1589						</div>
1590							<div class='uagb-post__text uagb-post__excerpt'>
1591					Il Tribunale di Roma ha stabilito che i finanziamenti da terzi a una SRL sono&#8230;				</div>
1592			
1593									</article>
1594																<article class="uagb-post__inner-wrap">								<div class='uagb-post__image'>
1595									<a href="https://www.commercialistatelematico.com/articoli/2023/12/regole-per-nota-credito.html" target="_self" rel="bookmark noopener noreferrer"><img decoding="async" width="980" height="688" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20980%20688'%3E%3C/svg%3E" class="attachment-large size-large" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2023/11/nota-credito-1-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/nota-credito-1-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/nota-credito-1-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/nota-credito-1-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/nota-credito-1.jpg 1210w" data-lazy-sizes="(max-width: 980px) 100v
1595w, 980px" data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2023/11/nota-credito-1-1024x719.jpg" /><noscript><img decoding="async" width="980" height="688" src="https://www.commercialistatelematico.com/wp-content/uploads/2023/11/nota-credito-1-1024x719.jpg" class="attachment-large size-large" alt="" srcset="https://www.commercialistatelematico.com/wp-content/uploads/2023/11/nota-credito-1-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/nota-credito-1-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/nota-credito-1-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/nota-credito-1-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/nota-credito-1.jpg 1210w" sizes="(max-width: 980px) 100vw, 980px" /></noscript>					</a>
1596									</div>
1597						<h4 class="uagb-post__title uagb-post__text">
1598				<a href="https://www.commercialistatelematico.com/articoli/2023/12/regole-per-nota-credito.html" target="_self" rel="bookmark noopener noreferrer">Le regole per emettere la nota di credito: il caso della fattura per acconto poi stornata</a>
1599			</h4>
1600						<div class='uagb-post__text uagb-post-grid-byline'>
1601								<span class="uagb-post__author">
1602				<span class="dashicons-admin-users dashicons"></span>					<a href="https://www.commercialistatelematico.com/articoli/author/antico" rel="author" class="url fn">Gianfranco Antico</a>				</span>
1603							<time datetime="2023-12-01T06:00:39+01:00" class="uagb-post__date">
1604				<span class="dashicons-calendar dashicons"></span>					1 Dicembre 2023				</time>
1605						</div>
1606							<div class='uagb-post__text uagb-post__excerpt'>
1607					Analizziamo il caso pratico di uno storno per forniture non effettuate, a fronte di un&#8230;				</div>
1608			
1609									</article>
1610																<article class="uagb-post__inner-wrap">								<div class='uagb-post__image'>
1611									<a href="https://www.commercialistatelematico.com/articoli/2023/11/adeguati-assetti-organizzativi-amministrativi-e-contabili-strumenti-operativi.html" target="_self" rel="bookmark noopener noreferrer"><img decoding="async" width="980" height="688" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20980%20688'%3E%3C/svg%3E" class="attachment-large size-large" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2023/11/adeguati-assetti-2-1-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/adeguati-assetti-2-1-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/adeguati-assetti-2-1-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/adeguati-assetti-2-1-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/adeguati-assetti-2-1.jpg 1210w" data-lazy-sizes="(max-width: 980px) 100vw, 980px" data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2023/11/adeguati-assetti-2-1-1024x719.jpg" /><noscript><img decoding="async" width="980" height="688" src="https://www.commercialistatelematico.com/wp-content/uploads/2023/11/adeguati-assetti-2-1-1024x719.jpg" class="attachment-large size-large" alt="" srcset="https://www.commercialistatelematico.com/wp-content/uploads/2023/11/adeguati-assetti-2-1-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/adeguati-assetti-2-1-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/adeguati-assetti-2-1-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/adeguati-assetti-2-1-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/adeguati-assetti-2-1.jpg 1210w" sizes="(max-width: 980px) 100vw, 980px" /></noscript>					</a>
1612									</div>
1613						<h4 class="uagb-post__title uagb-post__text">
1614				<a href="https://www.commercialistatelematico.com/articoli/2023/11/adeguati-assetti-organizzativi-amministrativi-e-contabili-strumenti-operativi.html" target="_self" rel="bookmark noopener noreferrer">Assetti organizzativi, amministrativi e contabili: strumenti operativi</a>
1615			</h4>
1616						<div class='uagb-post__text uagb-post-grid-byline'>
1617								<span class="uagb-post__author">
1618				<span class="dashicons-admin-users dashicons"></span>					<a href="https://www.commercialistatelematico.com/articoli/author/scaranello" rel="author" class="url fn">Alessandro Scaranello</a>				</span>
1619							<time datetime="2023-11-29T06:00:35+01:00" class="uagb-post__date">
1620				<span class="dashicons-calendar dashicons"></span>					29 Novembre 2023				</time>
1621						</div>
1622							<div class='uagb-post__text uagb-post__excerpt'>
1623					In tema di adeguati assetti aziendali si è mosso anche l’Ordine dei Commercialisti che ha&#8230;				</div>
1624			
1625									</article>
1626																<article class="uagb-post__inner-wrap">								<div class='uagb-post__image'>
1627									<a href="https://www.commercialistatelematico.com/articoli/2023/11/conferimento-in-societa-azienda-gestita-in-impresa-familiare.html" target="_self" rel="bookmark noopener noreferrer"><img decoding="async" width="980" height="688" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20980%20688'%3E%3C/svg%3E" class="attachment-large size-large" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2023/11/conferimento-impresa-familiare-in-societa-1-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/conferimento-impresa-familiare-in-societa-1-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/conferimento-impresa-familiare-in-societa-1-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/conferimento-impresa-familiare-in-societa-1-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/conferimento-impresa-familiare-in-societa-1.jpg 1210w" data-lazy-sizes="(max-width: 980px) 100v
1627w, 980px" data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2023/11/conferimento-impresa-familiare-in-societa-1-1024x719.jpg" /><noscript><img decoding="async" width="980" height="688" src="https://www.commercialistatelematico.com/wp-content/uploads/2023/11/conferimento-impresa-familiare-in-societa-1-1024x719.jpg" class="attachment-large size-large" alt="" srcset="https://www.commercialistatelematico.com/wp-content/uploads/2023/11/conferimento-impresa-familiare-in-societa-1-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/conferimento-impresa-familiare-in-societa-1-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/conferimento-impresa-familiare-in-societa-1-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/conferimento-impresa-familiare-in-societa-1-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/conferimento-impresa-familiare-in-societa-1.jpg 1210w" sizes="(max-width: 980px) 100vw, 980px" /></noscript>					</a>
1628									</div>
1629						<h4 class="uagb-post__title uagb-post__text">
1630				<a href="https://www.commercialistatelematico.com/articoli/2023/11/conferimento-in-societa-azienda-gestita-in-impresa-familiare.html" target="_self" rel="bookmark noopener noreferrer">Il conferimento in società dell’azienda gestita in impresa familiare</a>
1631			</h4>
1632						<div class='uagb-post__text uagb-post-grid-byline'>
1633								<span class="uagb-post__author">
1634				<span class="dashicons-admin-users dashicons"></span>					<a href="https://www.commercialistatelematico.com/articoli/author/luciano_sorgato" rel="author" class="url fn">Luciano Sorgato</a>				</span>
1635							<time datetime="2023-11-29T06:00:21+01:00" class="uagb-post__date">
1636				<span class="dashicons-calendar dashicons"></span>					29 Novembre 2023				</time>
1637						</div>
1638							<div class='uagb-post__text uagb-post__excerpt'>
1639					Approfondiamo il particolare caso del conferimento dell’impresa familiare in una società: puntiamo il mouse sulle&#8230;				</div>
1640			
1641									</article>
1642																<article class="uagb-post__inner-wrap">								<div class='uagb-post__image'>
1643									<a href="https://www.commercialistatelematico.com/articoli/2023/11/utilizzabilita-credito-dichiarazione-integrativa-riconoscimento-maggior-credito-da-avviso-bonario-civs.html" target="_self" rel="bookmark noopener noreferrer"><img decoding="async" width="980" height="688" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20980%20688'%3E%3C/svg%3E" class="attachment-large size-large" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2023/11/credito-dichiarazione-integrativa-1-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/credito-dichiarazione-integrativa-1-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/credito-dichiarazione-integrativa-1-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/credito-dichiarazione-integrativa-1-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/credito-dichiarazione-integrativa-1.jpg 1210w" data-lazy-sizes="(max-width: 980px) 100vw, 980px" data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2023/11/credito-dichiarazione-integrativa-1-1024x719.jpg" /><noscript><img decoding="async" width="980" height="688" src="https://www.commercialistatelematico.com/wp-content/uploads/2023/11/credito-dichiarazione-integrativa-1-1024x719.jpg" class="attachment-large size-large" alt="" srcset="https://www.commercialistatelematico.com/wp-content/uploads/2023/11/credito-dichiarazione-integrativa-1-1024x719.jpg 1024w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/credito-dichiarazione-integrativa-1-300x211.jpg 300w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/credito-dichiarazione-integrativa-1-768x540.jpg 768w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/credito-dichiarazione-integrativa-1-416x292.jpg 416w, https://www.commercialistatelematico.com/wp-content/uploads/2023/11/credito-dichiarazione-integrativa-1.jpg 1210w" sizes="(max-width: 980px) 100v
1643w, 980px" /></noscript>					</a>
1644									</div>
1645						<h4 class="uagb-post__title uagb-post__text">
1646				<a href="https://www.commercialistatelematico.com/articoli/2023/11/utilizzabilita-credito-dichiarazione-integrativa-riconoscimento-maggior-credito-da-avviso-bonario-civs.html" target="_self" rel="bookmark noopener noreferrer">L’utilizzabilità del credito da dichiarazione integrativa, anche in caso di riconoscimento di maggior credito da avviso bonario</a>
1647			</h4>
1648						<div class='uagb-post__text uagb-post-grid-byline'>
1649								<span class="uagb-post__author">
1650				<span class="dashicons-admin-users dashicons"></span>					<a href="https://www.commercialistatelematico.com/articoli/author/sciuto" rel="author" class="url fn">Danilo Sciuto</a>				</span>
1651							<time datetime="2023-11-17T06:00:35+01:00" class="uagb-post__date">
1652				<span class="dashicons-calendar dashicons"></span>					17 Novembre 2023				</time>
1653						</div>
1654							<div class='uagb-post__text uagb-post__excerpt'>
1655					In caso di maggior credito emergente da un avviso bonario qual è la via migliore&#8230;				</div>
1656			
1657									</article>
1658											</div>
1659			
1660
1661
1662<div style="height:20px" aria-hidden="true" class="wp-block-spacer"></div>
1663
1664
1665<div class="wp-block-image is-style-default">
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1667</div>
1668
1669
1670<hr class="wp-block-separator has-alpha-channel-opacity is-style-wide"/>
1671
1672
1673
1674<h2 class="wp-block-heading has-text-align-center" id="h-i-nostri-corsi"><strong>I nostri corsi</strong></h2>
1675
1676
1677
1678<p class="has-text-align-center">Scopri la nostra formazione online e a distanza.</p>
1679
1680
1681<div data-align-buttons="true" data-block-name="woocommerce/product-category" data-categories="[743,659,662,693]" data-columns="4" data-content-visibility="{&quot;image&quot;:true,&quot;title&quot;:true,&quot;price&quot;:true,&quot;rating&quot;:false,&quot;button&quot;:true}" data-rows="1" data-stock-status="[&quot;&quot;,&quot;instock&quot;,&quot;onbackorder&quot;,&quot;outofstock&quot;]" class="wc-block-grid wp-block-product-category wp-block-woocommerce-product-category wc-block-product-category has-4-columns has-aligned-buttons"><ul class="wc-block-grid__products"><li class="wc-block-grid__product">
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1684					<div class="wc-block-grid__product-title">Corso Online del 13/10/2026 | AI per le Risorse Umane: dalla selezione allo sviluppo dei collaboratori in studi e aziende</div>
1685				</a>
1686				<div class="wc-block-grid__product-onsale">
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1689		</div>
1690				<div class="wc-block-grid__product-price price"><del aria-hidden="true"><span class="woocommerce-Price-amount amount">129,00&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span></del> <span class="screen-reader-text">Il prezzo originale era: 129,00&nbsp;&euro;.</span><ins aria-hidden="true"><span class="woocommerce-Price-amount amount">99,00&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span></ins><span class="screen-reader-text">Il prezzo attuale è: 99,00&nbsp;&euro;.</span> <small class="woocommerce-price-suffix">+ I.V.A</small><p class="subscribers-price icon-smear"><span class="woocommerce-Price-amount amount">79,00&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span>  + IVA per gli Abbonati</p></div>
1691				
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1693				<a href="https://www.commercialistatelematico.com/ecommerce/percorso-online-power-bi-e-intelligenza-artificiale-per-il-controllo-di-gestione.html" class="wc-block-grid__product-link">
1694					<div class="wc-block-grid__product-image"><img decoding="async" width="324" height="324" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20324%20324'%3E%3C/svg%3E" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2026/09/Corso-AI-e-power-BI-per-controllo-di-gestione-324x324.png 324w, https://www.commercialistatelematico.com/wp-content/uploads/2026/09/Corso-AI-e-power-BI-per-controllo-di-gestione-300x300.png 300w, https://www.commercialistatelematico.com/wp-content/uploads/2026/09/Corso-AI-e-power-BI-per-controllo-di-gestione-150x150.png 150w, https://www.commercialistatelematico.com/wp-content/uploads/2026/09/Corso-AI-e-power-BI-per-controllo-di-gestione-416x416.png 416w, https://www.commercialistatelematico.com/wp-content/uploads/2026/09/Corso-AI-e-power-BI-per-controllo-di-gestione-100x100.png 100w, https://www.commercialistatelematico.com/wp-content/uploads/2026/09/Corso-AI-e-power-BI-per-controllo-di-gestione.png 600w" data-lazy-sizes="(max-width: 324px) 100vw, 324px" data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2026/09/Corso-AI-e-power-BI-per-controllo-di-gestione-324x324.png" /><noscript><img decoding="async" width="324" height="324" src="https://www.commercialistatelematico.com/wp-content/uploads/2026/09/Corso-AI-e-power-BI-per-controllo-di-gestione-324x324.png" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="" srcset="https://www.commercialistatelematico.com/wp-content/uploads/2026/09/Corso-AI-e-power-BI-per-controllo-di-gestione-324x324.png 324w, https://www.commercialistatelematico.com/wp-content/uploads/2026/09/Corso-AI-e-power-BI-per-controllo-di-gestione-300x300.png 300w, https://www.commercialistatelematico.com/wp-content/uploads/2026/09/Corso-AI-e-power-BI-per-controllo-di-gestione-150x150.png 150w, https://www.commercialistatelematico.com/wp-content/uploads/2026/09/Corso-AI-e-power-BI-per-controllo-di-gestione-416x416.png 416w, https://www.commercialistatelematico.com/wp-content/uploads/2026/09/Corso-AI-e-power-BI-per-controllo-di-gestione-100x100.png 100w, https://www.commercialistatelematico.com/wp-content/uploads/2026/09/Corso-AI-e-power-BI-per-controllo-di-gestione.png 600w" sizes="(max-width: 324px) 100vw, 324px" /></noscript></div>
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1696				</a>
1697				<div class="wc-block-grid__product-onsale">
1698			<span aria-hidden="true">Sconto</span>
1699			<span class="screen-reader-text">Prodotto in offerta</span>
1700		</div>
1701				<div class="wc-block-grid__product-price price"><del aria-hidden="true"><span class="woocommerce-Price-amount amount">279,00&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span></del> <span class="screen-reader-text">Il prezzo originale era: 279,00&nbsp;&euro;.</span><ins aria-hidden="true"><span class="woocommerce-Price-amount amount">229,00&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span></ins><span class="screen-reader-text">Il prezzo attuale è: 229,00&nbsp;&euro;.</span> <small class="woocommerce-price-suffix">+ I.V.A</small><p class="subscribers-price icon-smear"><span class="woocommerce-Price-amount amount">199,00&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span>  + IVA per gli Abbonati</p></div>
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1703			</li><li class="wc-block-grid__product">
1704				<a href="https://www.commercialistatelematico.com/ecommerce/corso-online-del-17-09-2026-il-cpb-2026-2027-e-il-nuovo-ravvedimento-speciale-dopo-il-decreto-omnibus.html" class="wc-block-grid__product-link">
1705					<div class="wc-block-grid__product-image"><img decoding="async" width="324" height="324" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20324%20324'%3E%3C/svg%3E" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Il-CPB-20262027-e-il-nuovo-ravvedimento-speciale-dopo-il-decreto-omnibus-2-1-324x324.png 324w, https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Il-CPB-20262027-e-il-nuovo-ravvedimento-speciale-dopo-il-decreto-omnibus-2-1-300x300.png 300w, https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Il-CPB-20262027-e-il-nuovo-ravvedimento-speciale-dopo-il-decreto-omnibus-2-1-150x150.png 150w, https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Il-CPB-20262027-e-il-nuovo-ravvedimento-speciale-dopo-il-decreto-omnibus-2-1-416x416.png 416w, https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Il-CPB-20262027-e-il-nuovo-ravvedimento-speciale-dopo-il-decreto-omnibus-2-1-100x100.png 100w, https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Il-CPB-20262027-e-il-nuovo-ravvedimento-speciale-dopo-il-decreto-omnibus-2-1.png 600w" data-lazy-sizes="(max-width: 324px) 100vw, 324px" data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Il-CPB-20262027-e-il-nuovo-ravvedimento-speciale-dopo-il-decreto-omnibus-2-1-324x324.png" /><noscript><img decoding="async" width="324" height="324" src="https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Il-CPB-20262027-e-il-nuovo-ravvedimento-speciale-dopo-il-decreto-omnibus-2-1-324x324.png" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="" srcset="https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Il-CPB-20262027-e-il-nuovo-ravvedimento-speciale-dopo-il-decreto-omnibus-2-1-324x324.png 324w, https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Il-CPB-20262027-e-il-nuovo-ravvedimento-speciale-dopo-il-decreto-omnibus-2-1-300x300.png 300w, https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Il-CPB-20262027-e-il-nuovo-ravvedimento-speciale-dopo-il-decreto-omnibus-2-1-150x150.png 150w, https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Il-CPB-20262027-e-il-nuovo-ravvedimento-speciale-dopo-il-decreto-omnibus-2-1-416x416.png 416w, https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Il-CPB-20262027-e-il-nuovo-ravvedimento-speciale-dopo-il-decreto-omnibus-2-1-100x100.png 100w, https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Il-CPB-20262027-e-il-nuovo-ravvedimento-speciale-dopo-il-decreto-omnibus-2-1.png 600w" sizes="(max-width: 324px) 100vw, 324px" /></noscript></div>
1706					<div class="wc-block-grid__product-title">Corso Online del 17/09/2026 | Il CPB 2026/2027 e il nuovo ravvedimento speciale dopo il “decreto omnibus”</div>
1707				</a>
1708				
1709				<div class="wc-block-grid__product-price price"><span class="woocommerce-Price-amount amount">49,00&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span> <small class="woocommerce-price-suffix">+ I.V.A</small><p class="subscribers-price icon-smear"><span class="woocommerce-Price-amount amount">39,00&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span>  + IVA per gli Abbonati</p></div>
1710				
1711			</li><li class="wc-block-grid__product">
1712				<a href="https://www.commercialistatelematico.com/ecommerce/corso-online-novita-estive-sulle-holding-decreto-omnibus-e-abuso-del-diritto.html" class="wc-block-grid__product-link">
1713					<div class="wc-block-grid__product-image"><img decoding="async" width="324" height="324" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20324%20324'%3E%3C/svg%3E" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Novita-estive-sulle-Holding-Decreto-omnibus-e-abuso-del-diritto-324x324.png 324w, https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Novita-estive-sulle-Holding-Decreto-omnibus-e-abuso-del-diritto-300x300.png 300w, https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Novita-estive-sulle-Holding-Decreto-omnibus-e-abuso-del-diritto-150x150.png 150w, https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Novita-estive-sulle-Holding-Decreto-omnibus-e-abuso-del-diritto-416x416.png 416w, https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Novita-estive-sulle-Holding-Decreto-omnibus-e-abuso-del-diritto-100x100.png 100w, https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Novita-estive-sulle-Holding-Decreto-omnibus-e-abuso-del-diritto.png 600w" data-lazy-sizes="(max-width: 324px) 100vw, 324px" data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Novita-estive-sulle-Holding-Decreto-omnibus-e-abuso-del-diritto-324x324.png" /><noscript><img decoding="async" width="324" height="324" src="https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Novita-estive-sulle-Holding-Decreto-omnibus-e-abuso-del-diritto-324x324.png" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="" srcset="https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Novita-estive-sulle-Holding-Decreto-omnibus-e-abuso-del-diritto-324x324.png 324w, https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Novita-estive-sulle-Holding-Decreto-omnibus-e-abuso-del-diritto-300x300.png 300w, https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Novita-estive-sulle-Holding-Decreto-omnibus-e-abuso-del-diritto-150x150.png 150w, https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Novita-estive-sulle-Holding-Decreto-omnibus-e-abuso-del-diritto-416x416.png 416w, https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Novita-estive-sulle-Holding-Decreto-omnibus-e-abuso-del-diritto-100x100.png 100w, https://www.commercialistatelematico.com/wp-content/uploads/2026/08/Novita-estive-sulle-Holding-Decreto-omnibus-e-abuso-del-diritto.png 600w" sizes="(max-width: 324px) 100vw, 324px" /></noscript></div>
1714					<div class="wc-block-grid__product-title">Corso Online del 23/09/2026 | Novità estive sulle Holding: Decreto Omnibus e abuso del diritto</div>
1715				</a>
1716				
1717				<div class="wc-block-grid__product-price price"><span class="woocommerce-Price-amount amount">0,00&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span> <small class="woocommerce-price-suffix">+ I.V.A</small></div>
1718				
1719			</li></ul></div>
1720
1721
1722<h2 class="wp-block-heading has-text-align-center" id="h-nuovi-e-utili"><strong>Nuovi e utili</strong></h2>
1723
1724
1725
1726<p class="has-text-align-center">Dai un occhiata ai nuovi prodotti.</p>
1727
1728
1729<div data-align-buttons="true" data-block-name="woocommerce/product-category" data-categories="[577]" data-columns="4" data-content-visibility="{&quot;image&quot;:true,&quot;title&quot;:true,&quot;price&quot;:true,&quot;rating&quot;:false,&quot;button&quot;:true}" data-rows="1" class="wc-block-grid wp-block-product-category wp-block-woocommerce-product-category wc-block-product-category has-4-columns has-aligned-buttons"><ul class="wc-block-grid__products"><li class="wc-block-grid__product">
1730				<a href="https://www.commercialistatelematico.com/ecommerce/web-app-concessioni-marittime-calcolo-indennizzo-e-perizia.html" class="wc-block-grid__product-link">
1731					<div class="wc-block-grid__product-image"><img decoding="async" width="324" height="324" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20324%20324'%3E%3C/svg%3E" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2026/09/Web-App-concessione-marittime-324x324.jpg 324w, https://www.commercialistatelematico.com/wp-content/uploads/2026/09/Web-App-concessione-marittime-150x150.jpg 150w, https://www.commercialistatelematico.com/wp-content/uploads/2026/09/Web-App-concessione-marittime-100x100.jpg 100w" data-lazy-sizes="(max-width: 324px) 100vw, 324px" data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2026/09/Web-App-concessione-marittime-324x324.jpg" /><noscript><img decoding="async" width="324" height="324" src="https://www.commercialistatelematico.com/wp-content/uploads/2026/09/Web-App-concessione-marittime-324x324.jpg" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="" srcset="https://www.commercialistatelematico.com/wp-content/uploads/2026/09/Web-App-concessione-marittime-324x324.jpg 324w, https://www.commercialistatelematico.com/wp-content/uploads/2026/09/Web-App-concessione-marittime-150x150.jpg 150w, https://www.commercialistatelematico.com/wp-content/uploads/2026/09/Web-App-concessione-marittime-100x100.jpg 100w" sizes="(max-width: 324px) 100vw, 324px" /></noscript></div>
1732					<div class="wc-block-grid__product-title">Web App | Concessioni Marittime: calcolo indennizzo e perizia</div>
1733				</a>
1734				<div class="wc-block-grid__product-onsale">
1735			<span aria-hidden="true">Sconto</span>
1736			<span class="screen-reader-text">Prodotto in offerta</span>
1737		</div>
1738				<div class="wc-block-grid__product-price price"><del aria-hidden="true"><span class="woocommerce-Price-amount amount">89,00&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span></del> <span class="screen-reader-text">Il prezzo originale era: 89,00&nbsp;&euro;.</span><ins aria-hidden="true"><span class="woocommerce-Price-amount amount">79,00&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span></ins><span class="screen-reader-text">Il prezzo attuale è: 79,00&nbsp;&euro;.</span> <small class="woocommerce-price-suffix">+ I.V.A</small><p class="subscribers-price icon-smear"><span class="woocommerce-Price-amount amount">68,00&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span>  + IVA per gli Abbonati</p></div>
1739				
1740			</li><li class="wc-block-grid__product">
1741				<a href="https://www.commercialistatelematico.com/ecommerce/web-app-verifica-incompatibilita-societa-di-servizi-ced.html" class="wc-block-grid__product-link">
1742					<div class="wc-block-grid__product-image"><img decoding="async" width="324" height="324" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20324%20324'%3E%3C/svg%3E" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2026/07/Web-App-Verifica-Incompatibilita-Societa-di-servizi-CED-324x324.png 324w, https://www.commercialistatelematico.com/wp-content/uploads/2026/07/Web-App-Verifica-Incompatibilita-Societa-di-servizi-CED-150x150.png 150w, https://www.commercialistatelematico.com/wp-content/uploads/2026/07/Web-App-Verifica-Incompatibilita-Societa-di-servizi-CED-100x100.png 100w" data-lazy-sizes="(max-width: 324px) 100vw, 324px" data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2026/07/Web-App-Verifica-Incompatibilita-Societa-di-servizi-CED-324x324.png" /><noscript><img decoding="async" width="324" height="324" src="https://www.commercialistatelematico.com/wp-content/uploads/2026/07/Web-App-Verifica-Incompatibilita-Societa-di-servizi-CED-324x324.png" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="" srcset="https://www.commercialistatelematico.com/wp-content/uploads/2026/07/Web-App-Verifica-Incompatibilita-Societa-di-servizi-CED-324x324.png 324w, https://www.commercialistatelematico.com/wp-content/uploads/2026/07/Web-App-Verifica-Incompatibilita-Societa-di-servizi-CED-150x150.png 150w, https://www.commercialistatelematico.com/wp-content/uploads/2026/07/Web-App-Verifica-Incompatibilita-Societa-di-servizi-CED-100x100.png 100w" sizes="(max-width: 324px) 100vw, 324px" /></noscript></div>
1743					<div class="wc-block-grid__product-title">Web App | Verifica Incompatibilità &#8211; Società di servizi / CED</div>
1744				</a>
1745				<div class="wc-block-grid__product-onsale">
1746			<span aria-hidden="true">Sconto</span>
1747			<span class="screen-reader-text">Prodotto in offerta</span>
1748		</div>
1749				<div class="wc-block-grid__product-price price"><del aria-hidden="true"><span class="woocommerce-Price-amount amount">49,00&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span></del> <span class="screen-reader-text">Il prezzo originale era: 49,00&nbsp;&euro;.</span><ins aria-hidden="true"><span class="woocommerce-Price-amount amount">39,00&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span></ins><span class="screen-reader-text">Il prezzo attuale è: 39,00&nbsp;&euro;.</span> <small class="woocommerce-price-suffix">+ I.V.A</small></div>
1750				
1751			</li><li class="wc-block-grid__product">
1752				<a href="https://www.commercialistatelematico.com/ecommerce/tool-excel-concordato-preventivo-biennale-2025-2026.html" class="wc-block-grid__product-link">
1753					<div class="wc-block-grid__product-image"><img decoding="async" width="324" height="324" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20324%20324'%3E%3C/svg%3E" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2025/06/Concordato-preventivo-biennale-tool-excel-324x324.jpg 324w, https://www.commercialistatelematico.com/wp-content/uploads/2025/06/Concordato-preventivo-biennale-tool-excel-150x150.jpg 150w, https://www.commercialistatelematico.com/wp-content/uploads/2025/06/Concordato-preventivo-biennale-tool-excel-100x100.jpg 100w" data-lazy-sizes="(max-width: 324px) 100vw, 324px" data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2025/06/Concordato-preventivo-biennale-tool-excel-324x324.jpg" /><noscript><img decoding="async" width="324" height="324" src="https://www.commercialistatelematico.com/wp-content/uploads/2025/06/Concordato-preventivo-biennale-tool-excel-324x324.jpg" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="" srcset="https://www.commercialistatelematico.com/wp-content/uploads/2025/06/Concordato-preventivo-biennale-tool-excel-324x324.jpg 324w, https://www.commercialistatelematico.com/wp-content/uploads/2025/06/Concordato-preventivo-biennale-tool-excel-150x150.jpg 150w, https://www.commercialistatelematico.com/wp-content/uploads/2025/06/Concordato-preventivo-biennale-tool-excel-100x100.jpg 100w" sizes="(max-width: 324px) 100vw, 324px" /></noscript></div>
1754					<div class="wc-block-grid__product-title">Tool Excel | Concordato preventivo biennale</div>
1755				</a>
1756				<div class="wc-block-grid__product-onsale">
1757			<span aria-hidden="true">Sconto</span>
1758			<span class="screen-reader-text">Prodotto in offerta</span>
1759		</div>
1760				<div class="wc-block-grid__product-price price"><del aria-hidden="true"><span class="woocommerce-Price-amount amount">149,90&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span></del> <span class="screen-reader-text">Il prezzo originale era: 149,90&nbsp;&euro;.</span><ins aria-hidden="true"><span class="woocommerce-Price-amount amount">119,90&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span></ins><span class="screen-reader-text">Il prezzo attuale è: 119,90&nbsp;&euro;.</span> <small class="woocommerce-price-suffix">+ I.V.A</small></div>
1761				
1762			</li><li class="wc-block-grid__product">
1763				<a href="https://www.commercialistatelematico.com/ecommerce/tool-esg-reporting-di-sostenibilita-per-i-bilanci-2024.html" class="wc-block-grid__product-link">
1764					<div class="wc-block-grid__product-image"><img decoding="async" width="324" height="324" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20324%20324'%3E%3C/svg%3E" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2025/01/Tool-ESG-Reporting-di-Sostenibilita-per-i-Bilanci-2024-500-324x324.png 324w, https://www.commercialistatelematico.com/wp-content/uploads/2025/01/Tool-ESG-Reporting-di-Sostenibilita-per-i-Bilanci-2024-500-150x150.png 150w, https://www.commercialistatelematico.com/wp-content/uploads/2025/01/Tool-ESG-Reporting-di-Sostenibilita-per-i-Bilanci-2024-500-100x100.png 100w" data-lazy-sizes="(max-width: 324px) 100vw, 324px" data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2025/01/Tool-ESG-Reporting-di-Sostenibilita-per-i-Bilanci-2024-500-324x324.png" /><noscript><img decoding="async" width="324" height="324" src="https://www.commercialistatelematico.com/wp-content/uploads/2025/01/Tool-ESG-Reporting-di-Sostenibilita-per-i-Bilanci-2024-500-324x324.png" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="" srcset="https://www.commercialistatelematico.com/wp-content/uploads/2025/01/Tool-ESG-Reporting-di-Sostenibilita-per-i-Bilanci-2024-500-324x324.png 324w, https://www.commercialistatelematico.com/wp-content/uploads/2025/01/Tool-ESG-Reporting-di-Sostenibilita-per-i-Bilanci-2024-500-150x150.png 150w, https://www.commercialistatelematico.com/wp-content/uploads/2025/01/Tool-ESG-Reporting-di-Sostenibilita-per-i-Bilanci-2024-500-100x100.png 100w" sizes="(max-width: 324px) 100vw, 324px" /></noscript></div>
1765					<div class="wc-block-grid__product-title">Tool ESG: Reporting di Sostenibilità per i Bilanci 2025</div>
1766				</a>
1767				<div class="wc-block-grid__product-onsale">
1768			<span aria-hidden="true">Sconto</span>
1769			<span class="screen-reader-text">Prodotto in offerta</span>
1770		</div>
1771				<div class="wc-block-grid__product-price price"><del aria-hidden="true"><span class="woocommerce-Price-amount amount">500,00&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span></del> <span class="screen-reader-text">Il prezzo originale era: 500,00&nbsp;&euro;.</span><ins aria-hidden="true"><span class="woocommerce-Price-amount amount">399,00&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span></ins><span class="screen-reader-text">Il prezzo attuale è: 399,00&nbsp;&euro;.</span> <small class="woocommerce-price-suffix">+ I.V.A</small></div>
1772				
1773			</li></ul></div>
1774
1775
1776<h2 class="wp-block-heading has-text-align-center" id="h-best-seller"><strong>Best seller</strong></h2>
1777
1778
1779
1780<p class="has-text-align-center">I nostri best seller</p>
1781
1782
1783<div data-block-name="woocommerce/product-tag" data-columns="4" data-rows="1" data-tags="[762]" class="wc-block-grid wp-block-product-tag wp-block-woocommerce-product-tag wc-block-product-tag has-4-columns"><ul class="wc-block-grid__products"><li class="wc-block-grid__product">
1784				<a href="https://www.commercialistatelematico.com/ecommerce/tariffa-easy-per-commercialisti.html" class="wc-block-grid__product-link">
1785					<div class="wc-block-grid__product-image"><img decoding="async" width="324" height="324" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20324%20324'%3E%3C/svg%3E" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2023/05/tool-excel-per-tariffa-easy-commercialisti-324x324.png 324w, https://www.commercialistatelematico.com/wp-content/uploads/2023/05/tool-excel-per-tariffa-easy-commercialisti-100x100.png 100w, https://www.commercialistatelematico.com/wp-content/uploads/2023/05/tool-excel-per-tariffa-easy-commercialisti-150x150.png 150w" data-lazy-sizes="(max-width: 324px) 100vw, 324px" data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2023/05/tool-excel-per-tariffa-easy-commercialisti-324x324.png" /><noscript><img decoding="async" width="324" height="324" src="https://www.commercialistatelematico.com/wp-content/uploads/2023/05/tool-excel-per-tariffa-easy-commercialisti-324x324.png" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="" srcset="https://www.commercialistatelematico.com/wp-content/uploads/2023/05/tool-excel-per-tariffa-easy-commercialisti-324x324.png 324w, https://www.commercialistatelematico.com/wp-content/uploads/2023/05/tool-excel-per-tariffa-easy-commercialisti-100x100.png 100w, https://www.commercialistatelematico.com/wp-content/uploads/2023/05/tool-excel-per-tariffa-easy-commercialisti-150x150.png 150w" sizes="(max-width: 324px) 100vw, 324px" /></noscript></div>
1786					<div class="wc-block-grid__product-title">Tool Excel | Tariffa Easy per Commercialisti</div>
1787				</a>
1788				
1789				<div class="wc-block-grid__product-price price"><span class="woocommerce-Price-amount amount">49,00&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span> <small class="woocommerce-price-suffix">+ I.V.A</small><p class="subscribers-price icon-smear"><span class="woocommerce-Price-amount amount">29,00&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span>  + IVA per gli Abbonati</p></div>
1790				
1791			</li><li class="wc-block-grid__product">
1792				<a href="https://www.commercialistatelematico.com/ecommerce/calcolo-ires-irap-societa-di-capitali.html" class="wc-block-grid__product-link">
1793					<div class="wc-block-grid__product-image"><img decoding="async" width="324" height="324" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20324%20324'%3E%3C/svg%3E" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2025/02/Calcolo-Ires-Irap-SPA-2026-324x324.jpg 324w, https://www.commercialistatelematico.com/wp-content/uploads/2025/02/Calcolo-Ires-Irap-SPA-2026-150x150.jpg 150w, https://www.commercialistatelematico.com/wp-content/uploads/2025/02/Calcolo-Ires-Irap-SPA-2026-100x100.jpg 100w" data-lazy-sizes="(max-width: 324px) 100vw, 324px" data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2025/02/Calcolo-Ires-Irap-SPA-2026-324x324.jpg" /><noscript><img decoding="async" width="324" height="324" src="https://www.commercialistatelematico.com/wp-content/uploads/2025/02/Calcolo-Ires-Irap-SPA-2026-324x324.jpg" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="" srcset="https://www.commercialistatelematico.com/wp-content/uploads/2025/02/Calcolo-Ires-Irap-SPA-2026-324x324.jpg 324w, https://www.commercialistatelematico.com/wp-content/uploads/2025/02/Calcolo-Ires-Irap-SPA-2026-150x150.jpg 150w, https://www.commercialistatelematico.com/wp-content/uploads/2025/02/Calcolo-Ires-Irap-SPA-2026-100x100.jpg 100w" sizes="(max-width: 324px) 100vw, 324px" /></noscript></div>
1794					<div class="wc-block-grid__product-title">Tool Excel | Calcolo IRES IRAP Società di Capitali 2026 (imposte 2025)</div>
1795				</a>
1796				
1797				<div class="wc-block-grid__product-price price"><span class="woocommerce-Price-amount amount">59,00&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span> <small class="woocommerce-price-suffix">+ I.V.A</small><p class="subscribers-price icon-smear"><span class="woocommerce-Price-amount amount">49,00&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span>  + IVA per gli Abbonati</p></div>
1798				
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1800				<a href="https://www.commercialistatelematico.com/ecommerce/foglio-di-lavoro-adeguata-verifica-della-clientela-antiriciclaggio.html" class="wc-block-grid__product-link">
1801					<div class="wc-block-grid__product-image"><img decoding="async" width="324" height="324" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20324%20324'%3E%3C/svg%3E" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2025/09/Tool-Antiriciclaggio-324x324.png 324w, https://www.commercialistatelematico.com/wp-content/uploads/2025/09/Tool-Antiriciclaggio-150x150.png 150w, https://www.commercialistatelematico.com/wp-content/uploads/2025/09/Tool-Antiriciclaggio-100x100.png 100w" data-lazy-sizes="(max-width: 324px) 100vw, 324px" data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2025/09/Tool-Antiriciclaggio-324x324.png" /><noscript><img decoding="async" width="324" height="324" src="https://www.commercialistatelematico.com/wp-content/uploads/2025/09/Tool-Antiriciclaggio-324x324.png" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="" srcset="https://www.commercialistatelematico.com/wp-content/uploads/2025/09/Tool-Antiriciclaggio-324x324.png 324w, https://www.commercialistatelematico.com/wp-content/uploads/2025/09/Tool-Antiriciclaggio-150x150.png 150w, https://www.commercialistatelematico.com/wp-content/uploads/2025/09/Tool-Antiriciclaggio-100x100.png 100w" sizes="(max-width: 324px) 100vw, 324px" /></noscript></div>
1802					<div class="wc-block-grid__product-title">Tool Excel | Antiriciclaggio: Valutazione Rischio Clienti – Regole Tecniche CNDCEC 2025</div>
1803				</a>
1804				
1805				<div class="wc-block-grid__product-price price"><span class="woocommerce-Price-amount amount">169,00&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span> <small class="woocommerce-price-suffix">+ I.V.A</small><p class="subscribers-price icon-smear"><span class="woocommerce-Price-amount amount">149,00&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span>  + IVA per gli Abbonati</p></div>
1806				
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1808				<a href="https://www.commercialistatelematico.com/ecommerce/pacchetto-gestione-visto-di-conformita-iva.html" class="wc-block-grid__product-link">
1809					<div class="wc-block-grid__product-image"><img decoding="async" width="324" height="324" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20324%20324'%3E%3C/svg%3E" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="" data-lazy-srcset="https://www.commercialistatelematico.com/wp-content/uploads/2025/02/Gestione-Visto-di-Conformita-IVA-2026-324x324.jpg 324w, https://www.commercialistatelematico.com/wp-content/uploads/2025/02/Gestione-Visto-di-Conformita-IVA-2026-150x150.jpg 150w, https://www.commercialistatelematico.com/wp-content/uploads/2025/02/Gestione-Visto-di-Conformita-IVA-2026-100x100.jpg 100w" data-lazy-sizes="(max-width: 324px) 100vw, 324px" data-lazy-src="https://www.commercialistatelematico.com/wp-content/uploads/2025/02/Gestione-Visto-di-Conformita-IVA-2026-324x324.jpg" /><noscript><img decoding="async" width="324" height="324" src="https://www.commercialistatelematico.com/wp-content/uploads/2025/02/Gestione-Visto-di-Conformita-IVA-2026-324x324.jpg" class="attachment-woocommerce_thumbnail size-woocommerce_thumbnail" alt="" srcset="https://www.commercialistatelematico.com/wp-content/uploads/2025/02/Gestione-Visto-di-Conformita-IVA-2026-324x324.jpg 324w, https://www.commercialistatelematico.com/wp-content/uploads/2025/02/Gestione-Visto-di-Conformita-IVA-2026-150x150.jpg 150w, https://www.commercialistatelematico.com/wp-content/uploads/2025/02/Gestione-Visto-di-Conformita-IVA-2026-100x100.jpg 100w" sizes="(max-width: 324px) 100vw, 324px" /></noscript></div>
1810					<div class="wc-block-grid__product-title">Pacchetto | Gestione Visto di Conformità IVA 2026: Tool Excel + Guida</div>
1811				</a>
1812				
1813				<div class="wc-block-grid__product-price price"><span class="woocommerce-Price-amount amount">149,00&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span> <small class="woocommerce-price-suffix">+ I.V.A</small><p class="subscribers-price icon-smear"><span class="woocommerce-Price-amount amount">125,00&nbsp;<span class="woocommerce-Price-currencySymbol">&euro;</span></span>  + IVA per gli Abbonati</p></div>
1814				
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1816
1817
1818<div class="wp-block-group banner-slogan"><div class="wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained">
1819<h2 class="wp-block-heading" id="h-aggiornarsi-risolvere-crescere"><strong>Aggiornarsi, risolvere, crescere.</strong></h2>
1820
1821
1822
1823<p>Commercialista Telematico è pensato e realizzato da professionisti per professionisti: uno strumento pratico e autorevole nella risoluzione dei problemi di ogni giorno, ma con l’attenzione alle necessità di aggiornamento e miglioramento.</p>
1824
1825
1826
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1835<div class="wp-block-uagb-info-box uagb-block-8584838a uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top"><div class="uagb-ifb-content"><div class="uagb-ifb-title-wrap"><h3 class="uagb-ifb-title">La formazione</h3></div><p class="uagb-ifb-desc">Corsi in aula e on line per coltivare le nostre competenze. Senza dimenticare la necessità di acquisire crediti formativi.</p><div class="uagb-ifb-button-wrapper wp-block-button"><a href="./formazione" target="_self" onclick="return true;" class="uagb-infobox-cta-link" rel="noopener noreferrer"><span class="uagb-inline-editing">Vai alla pagina</span><svg xmlns="https://www.w3.org/2000/svg" viewBox="0 0 512 512"><path d="M504.3 273.6l-112.1 104c-6.992 6.484-17.18 8.218-25.94 4.406c-8.758-3.812-14.42-12.45-14.42-21.1L351.9 288H32C14.33 288 .0002 273.7 .0002 255.1S14.33 224 32 224h319.9l0-72c0-9.547 5.66-18.19 14.42-22c8.754-3.809 18.95-2.075 25.94 4.41l112.1 104C514.6 247.9 514.6 264.1 504.3 273.6z"></path></svg></a></div></div></div>
1836</div>
1837
1838
1839
1840<div class="wp-block-uagb-container uagb-block-1d060592">
1841<div class="wp-block-uagb-info-box uagb-block-0b74336a uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top"><div class="uagb-ifb-content"><div class="uagb-ifb-title-wrap"><h3 class="uagb-ifb-title">I prodotti</h3></div><p class="uagb-ifb-desc">
1841Software, libri, e-book e tanti altri strumenti a supporto dell’attività professionale.</p><div class="uagb-ifb-button-wrapper wp-block-button"><a href="./ecommerce" target="_self" onclick="return true;" class="uagb-infobox-cta-link" rel="noopener noreferrer"><span class="uagb-inline-editing">Vai alla pagina</span><svg xmlns="https://www.w3.org/2000/svg" viewBox="0 0 512 512"><path d="M504.3 273.6l-112.1 104c-6.992 6.484-17.18 8.218-25.94 4.406c-8.758-3.812-14.42-12.45-14.42-21.1L351.9 288H32C14.33 288 .0002 273.7 .0002 255.1S14.33 224 32 224h319.9l0-72c0-9.547 5.66-18.19 14.42-22c8.754-3.809 18.95-2.075 25.94 4.41l112.1 104C514.6 247.9 514.6 264.1 504.3 273.6z"></path></svg></a></div></div></div>
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1847<div class="wp-block-uagb-info-box uagb-block-4f7c4f3d uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top"><div class="uagb-ifb-content"><div class="uagb-ifb-title-wrap"><h3 class="uagb-ifb-title">La Community</h3></div><p class="uagb-ifb-desc">la Community è la nostra grande forza, fin dall’inizio abbiamo sempre coinvolto i nostri amici-utenti per darci a vicenda la possibilità di crescere professionalmente attraverso il confronto</p><div class="uagb-ifb-button-wrapper wp-block-button"><a href="./community" target="_self" onclick="return true;" class="uagb-infobox-cta-link" rel="noopener noreferrer"><span class="uagb-inline-editing">Vai alla pagina</span><svg xmlns="https://www.w3.org/2000/svg" viewBox="0 0 512 512"><path d="M504.3 273.6l-112.1 104c-6.992 6.484-17.18 8.218-25.94 4.406c-8.758-3.812-14.42-12.45-14.42-21.1L351.9 288H32C14.33 288 .0002 273.7 .0002 255.1S14.33 224 32 224h319.9l0-72c0-9.547 5.66-18.19 14.42-22c8.754-3.809 18.95-2.075 25.94 4.41l112.1 104C514.6 247.9 514.6 264.1 504.3 273.6z"></path></svg></a></div></div></div>
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1924<span class="wpcf7-form-control-wrap" data-name="email"><input size="40" maxlength="400" class="wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email" autocomplete="email" aria-required="true" aria-invalid="false" value="" type="email" name="email" /></span> </label>
1925</p>
1926<p><label>Autorizzo l’invio di comunicazioni a scopo commerciale e di marketing nei limiti indicati nell’<a href="/policy-privacy" class="link_form">informativa</a>.*</label><br />
1927<span class="wpcf7-form-control-wrap" data-name="commerciale"><span class="wpcf7-form-control wpcf7-radio radio-consenso"><span class="wpcf7-list-item first"><label><input type="radio" name="commerciale" value="Acconsento" /><span class="wpcf7-list-item-label">Acconsento</span></label></span><span class="wpcf7-list-item last"><label><input type="radio" name="commerciale" value="Non acconsento" /><span class="wpcf7-list-item-label">Non acconsento</span></label></span></span></span>
1928</p>
1929<p><input class="wpcf7-form-control wpcf7-submit has-spinner" type="submit" value="Iscriviti" />
1930</p>
1931<p><i>*Campo obbligatorio</i>
1932</p>
1933<p>Cliccando su “Iscriviti” dichiari di aver letto e accettato la <a href="/policy-privacy" class="link_form">privacy policy</a>.
1934</p>
1935<p>
1935<script>
1936document.addEventListener('DOMContentLoaded', function () {
1937 const form = document.querySelector('.wpcf7 form'); // seleziona il form CF7
1938 const radioGroup = document.querySelectorAll('.radio-consenso input[type="radio"]');
1939 const errore = document.getElementById('errore-consenso');
1940
1941 if (form) {
1942 form.addEventListener('submit', function (e) {
1943 let selezionato = false;
1944
1945 radioGroup.forEach(function (radio) {
1946 if (radio.checked) selezionato = true;
1947 });
1948
1949 if (!selezionato) {
1950 e.preventDefault(); // blocca invio
1951 //errore.style.display = 'block';
1952 } else {
1953 //errore.style.display = 'none'; // rimuove l’errore se tutto ok
1954 }
1955 });
1956 }
1957});
1958</script>
1958
1959</p><noscript>
1960			<div class="wpcf7-response-output wpcf7-spam-blocked">Your browser does not support JavaScript!. Please enable javascript in your browser in order to get form work properly.</div>
1961	</noscript>
1961<script type='text/javascript'>
1962
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1974						var innerVal = [325167,'accept_terms','Devi accettare termini e condizioni prima di inviare il tuo messaggio.'];
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2004						var innerVal = [325167,'invalid_email','Inserisci un indirizzo email.'];
2005						contactform.push(innerVal);
2006						var innerVal = [325167,'invalid_url','Inserisci un URL.'];
2007						contactform.push(innerVal);
2008						var innerVal = [325167,'invalid_tel','Inserisci numero di telefono.'];
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2012<div class="wpcf7-response-output" aria-hidden="true"></div>
2013</form>
2014</div>
2015</div>
2016</div>                        </div>
2017                                    </div>
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2057   <div class="cpy">
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2149						listName: "product-category"
2150					}
2151				);
2152			} );
2153			
2154
2155			window.addEventListener( "DOMContentLoaded", () => {
2156				wp.hooks.doAction(
2157					"experimental__woocommerce_blocks-product-list-render",
2158					{
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2160						listName: "product-category"
2161					}
2162				);
2163			} );
2164			
2165
2166			window.addEventListener( "DOMContentLoaded", () => {
2167				wp.hooks.doAction(
2168					"experimental__woocommerce_blocks-product-list-render",
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2174			} );
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2177
2178<script src="https://www.commercialistatelematico.com/wp-includes/js/dist/i18n.min.js?ver=c26c3dc7bed366793375" id="wp-i18n-js"></script>
vendor: 1 bytes, line 2178
2178
2179<script id="wp-i18n-js-after">
2180wp.i18n.setLocaleData( { 'text direction\u0004ltr': [ 'ltr' ] } );
2181//# sourceURL=wp-i18n-js-after
2182</script>
vendor: 1 bytes, line 2182
2182
2183<script id="wp-a11y-js-translations">
2184( function( domain, translations ) {
2185	var localeData = translations.locale_data[ domain ] || translations.locale_data.messages;
2186	localeData[""].domain = domain;
2187	wp.i18n.setLocaleData( localeData, domain );
2188} )( "default", {"translation-revision-date":"2026-05-26 14:11:47+0000","generator":"GlotPress\/4.0.3","domain":"messages","locale_data":{"messages":{"":{"domain":"messages","plural-forms":"nplurals=2; plural=n != 1;","lang":"it"},"Notifications":["Notifiche"]}},"comment":{"reference":"wp-includes\/js\/dist\/a11y.js"}} );
2189//# sourceURL=wp-a11y-js-translations
2190</script>
vendor: 1 bytes, line 2190
2190
2191<script src="https://www.commercialistatelematico.com/wp-includes/js/dist/a11y.min.js?ver=cb460b4676c94bd228ed" id="wp-a11y-js" data-rocket-defer defer></script>
vendor: 1 bytes, line 2191
2191
2192<script src="https://www.commercialistatelematico.com/wp-includes/js/jquery/ui/autocomplete.min.js?ver=1.13.3" id="jquery-ui-autocomplete-js" data-rocket-defer defer></script>
vendor: 1 bytes, line 2192
2192
2193<script data-minify="1" src="https://www.commercialistatelematico.com/wp-content/cache/min/1/wp-content/plugins/commtel-product-related-articles/js/related-carousel.js?ver=1788857147" id="related-carousel-js" data-rocket-defer defer></script>
vendor: 1 bytes, line 2193
2193
2194<script data-minify="1" src="https://www.commercialistatelematico.com/wp-content/cache/min/1/ajax/libs/slick-carousel/1.8.1/slick.min.js?ver=1788857147" id="slick-script-js" data-rocket-defer defer></script>
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2194
2195<script data-minify="1" src="https://www.commercialistatelematico.com/wp-content/cache/min/1/wp-content/plugins/commtel-related-articles/js/related-carousel.js?ver=1788857147" id="post-related-carousel-js" data-rocket-defer defer></script>
vendor: 1 bytes, line 2195
2195
2196<script id="stickThis-js-extra">
2197var sticky_anything_engage = {"element":".storefront-primary-navigation","topspace":"0","minscreenwidth":"0","maxscreenwidth":"999999","zindex":"1","legacymode":"","dynamicmode":"","debugmode":"","pushup":"","adminbar":"1"};
2198//# sourceURL=stickThis-js-extra
2199</script>
vendor: 1 bytes, line 2199
2199
2200<script data-minify="1" src="https://www.commercialistatelematico.com/wp-content/cache/min/1/wp-content/plugins/sticky-menu-or-anything-on-scroll/assets/js/stickThis.js?ver=1788857147" id="stickThis-js" data-rocket-defer defer></script>
vendor: 1 bytes, line 2200
2200
2201<script src="https://www.commercialistatelematico.com/wp-content/plugins/cartasi-x-pay/assets/js/pagodil-sticker.min.js?ver=8.3.2" id="pagodil-script-js" data-rocket-defer defer></script>
vendor: 1 bytes, line 2201
2201
2202<script data-minify="1" src="https://www.commercialistatelematico.com/wp-content/cache/min/1/wp-content/plugins/dk-pdf/build/frontend.js?ver=1788857147" id="dkpdf-frontend-js" data-rocket-defer defer></script>
vendor: 1 bytes, line 2202
2202
2203<script data-minify="1" src="https://www.commercialistatelematico.com/wp-content/cache/min/1/wp-content/plugins/contact-form-7/includes/swv/js/index.js?ver=1788857147" id="swv-js" data-rocket-defer defer></script>
vendor: 1 bytes, line 2203
2203
2204<script id="contact-form-7-js-translations">
2205( function( domain, translations ) {
2206	var localeData = translations.locale_data[ domain ] || translations.locale_data.messages;
2207	localeData[""].domain = domain;
2208	wp.i18n.setLocaleData( localeData, domain );
2209} )( "contact-form-7", {"translation-revision-date":"2026-04-06 18:46:53+0000","generator":"GlotPress\/4.0.3","domain":"messages","locale_data":{"messages":{"":{"domain":"messages","plural-forms":"nplurals=2; plural=n != 1;","lang":"it"},"This contact form is placed in the wrong place.":["Questo modulo di contatto \u00e8 posizionato nel posto sbagliato."],"Error:":["Errore:"]}},"comment":{"reference":"includes\/js\/index.js"}} );
2210//# sourceURL=contact-form-7-js-translations
2211</script>
vendor: 1 bytes, line 2211
2211
2212<script id="contact-form-7-js-before">
2213var wpcf7 = {
2214    "api": {
2215        "root": "https:\/\/www.commercialistatelematico.com\/wp-json\/",
2216        "namespace": "contact-form-7\/v1"
2217    },
2218    "cached": 1
2219};
2220//# sourceURL=contact-form-7-js-before
2221</script>
vendor: 1 bytes, line 2221
2221
2222<script data-minify="1" src="https://www.commercialistatelematico.com/wp-content/cache/min/1/wp-content/plugins/contact-form-7/includes/js/index.js?ver=1788857147" id="contact-form-7-js" data-rocket-defer defer></script>
vendor: 1 bytes, line 2222
2222
2223<script id="uagb-post-js-js-extra">
2224var uagb_data = {"ajax_url":"https://www.commercialistatelematico.com/wp-admin/admin-ajax.php","uagb_masonry_ajax_nonce":"cf2b0fe55e"};
2225var uagb_data = {"ajax_url":"https://www.commercialistatelematico.com/wp-admin/admin-ajax.php","uagb_masonry_ajax_nonce":"cf2b0fe55e","uagb_grid_ajax_nonce":"512bf02584"};
2226//# sourceURL=uagb-post-js-js-extra
2227</script>
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2227
2228<script data-minify="1" src="https://www.commercialistatelematico.com/wp-content/cache/min/1/wp-content/plugins/ultimate-addons-for-gutenberg/assets/js/post.js?ver=1788857154" id="uagb-post-js-js" data-rocket-defer defer></script>
vendor: 1 bytes, line 2228
2228
2229<script src="https://www.commercialistatelematico.com/wp-content/plugins/ultimate-addons-for-gutenberg/assets/js/spectra-block-positioning.min.js?ver=2.19.22" id="uagb-block-positioning-js-js" data-rocket-defer defer></script>
vendor: 1 bytes, line 2229
2229
2230<script src="https://www.commercialistatelematico.com/wp-content/plugins/ultimate-addons-for-gutenberg/assets/js/swiper-bundle.min.js?ver=2.19.22" id="uagb-swiper-js-js" data-rocket-defer defer></script>
vendor: 1 bytes, line 2230
2230
2231<script src="https://www.commercialistatelematico.com/wp-content/plugins/ultimate-addons-for-gutenberg/assets/js/imagesloaded.min.js?ver=2.19.22" id="uagb-imagesloaded-js" data-rocket-defer defer></script>
vendor: 1 bytes, line 2231
2231
2232<script src="https://www.commercialistatelematico.com/wp-content/plugins/ultimate-addons-for-gutenberg/assets/js/slick.min.js?ver=2.19.22" id="uagb-slick-js-js" data-rocket-defer defer></script>
vendor: 1 bytes, line 2232
2232
2233<script data-minify="1" src="https://www.commercialistatelematico.com/wp-content/cache/min/1/wp-content/uploads/uag-plugin/assets/331000/uag-js-331153.js?ver=1788857154" id="uag-script-331153-js" data-rocket-defer defer></script>
vendor: 1 bytes, line 2233
2233
2234<script id="rocket_lazyload_css-js-extra">
2235var rocket_lazyload_css_data = {"threshold":"300"};
2236//# sourceURL=rocket_lazyload_css-js-extra
2237</script>
vendor: 1 bytes, line 2237
2237
2238<script id="rocket_lazyload_css-js-after">
2239!function o(n,c,a){function u(t,e){if(!c[t]){if(!n[t]){var r="function"==typeof require&&require;if(!e&&r)return r(t,!0);if(s)return s(t,!0);throw(e=new Error("Cannot find module '"+t+"'")).code="MODULE_NOT_FOUND",e}r=c[t]={exports:{}},n[t][0].call(r.exports,function(e){return u(n[t][1][e]||e)},r,r.exports,o,n,c,a)}return c[t].exports}for(var s="function"==typeof require&&require,e=0;e<a.length;e++)u(a[e]);return u}({1:[function(e,t,r){"use strict";{const c="undefined"==typeof rocket_pairs?[]:rocket_pairs,a=(("undefined"==typeof rocket_excluded_pairs?[]:rocket_excluded_pairs).map(t=>{var e=t.selector;document.querySelectorAll(e).forEach(e=>{e.setAttribute("data-rocket-lazy-bg-"+t.hash,"excluded")})}),document.querySelector("#wpr-lazyload-bg-container"));var o=rocket_lazyload_css_data.threshold||300;const u=new IntersectionObserver(e=>{e.forEach(t=>{t.isIntersecting&&c.filter(e=>t.target.matches(e.selector)).map(t=>{var e;t&&((e=document.createElement("style")).textContent=t.style,a.insertAdjacentElement("afterend",e),t.elements.forEach(e=>{u.unobserve(e),e.setAttribute("data-rocket-lazy-bg-"+t.hash,"loaded")}))})})},{rootMargin:o+"px"});function n(){0<(0<arguments.length&&void 0!==arguments[0]?arguments[0]:[]).length&&c.forEach(t=>{try{document.querySelectorAll(t.selector).forEach(e=>{"loaded"!==e.getAttribute("data-rocket-lazy-bg-"+t.hash)&&"excluded"!==e.getAttribute("data-rocket-lazy-bg-"+t.hash)&&(u.observe(e),(t.elements||=[]).push(e))})}catch(e){console.error(e)}})}n(),function(){const r=window.MutationObserver;return function(e,t){if(e&&1===e.nodeType)return(t=new r(t)).observe(e,{attributes:!0,childList:!0,subtree:!0}),t}}()(document.querySelector("body"),n)}},{}]},{},[1]);
2240//# sourceURL=rocket_lazyload_css-js-after
2241</script>
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2241
2242<script data-minify="1" src="https://www.commercialistatelematico.com/wp-content/cache/min/1/wp-content/themes/commercialistatelematico/js/checkout/animations.js?ver=1788857147" id="commtel_checkout_animations_script-js" data-rocket-defer defer></script>
vendor: 1 bytes, line 2242
2242
2243<script id="commtel_checkout_script-js-extra">
2244var commtel_wc = {"ajax_url":"https://www.commercialistatelematico.com/wp-admin/admin-ajax.php","has_error":"","txtCompany":"Inserisci il nome della Societ\u00e0","required_text":" \u003Cabbr class=\"required\" title=\"obbligatorio\"\u003E*\u003C/abbr\u003E","optional_text":" \u003Cspan class=\"optional\" title=\"facoltativo\"\u003E(facoltativo)\u003C/span\u003E"};
2245//# sourceURL=commtel_checkout_script-js-extra
2246</script>
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2246
2247<script data-minify="1" src="https://www.commercialistatelematico.com/wp-content/cache/min/1/wp-content/themes/commercialistatelematico/js/checkout/toggle-validation.js?ver=1788857147" id="commtel_checkout_script-js" data-rocket-defer defer></script>
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2247
2248<script data-minify="1" src="https://www.commercialistatelematico.com/wp-content/cache/min/1/wp-content/themes/commercialistatelematico/js/template-scripts.js?ver=1788857147" id="commtel-template-scripts-js" data-rocket-defer defer></script>
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2248
2249<script data-minify="1" src="https://www.commercialistatelematico.com/wp-content/cache/min/1/wp-content/themes/commercialistatelematico/js/home-archive.js?ver=1788857147" id="commtel-home-archive-js" data-rocket-defer defer></script>
vendor: 1 bytes, line 2249
2249
2250<script id="commtel-accessibility-js-extra">
2251var screenReaderText = {"pause":"Ferma","start":"Avvia","showPassword":"Mostra password","zoomImage":"ingrandisci immagine","generalFormError":"Invio non riuscito, compila correttamente i campi."};
2252//# sourceURL=commtel-accessibility-js-extra
2253</script>
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2253
2254<script data-minify="1" src="https://www.commercialistatelematico.com/wp-content/cache/min/1/wp-content/themes/commercialistatelematico/js/accessibility.js?ver=1788857147" id="commtel-accessibility-js" data-rocket-defer defer></script>
vendor: 1 bytes, line 2254
2254
2255<script id="storefront-navigation-js-extra">
2256var storefrontScreenReaderText = {"expand":"Espandi il menu child","collapse":"Comprimi il menu child"};
2257//# sourceURL=storefront-navigation-js-extra
2258</script>
vendor: 1 bytes, line 2258
2258
2259<script src="https://www.commercialistatelematico.com/wp-content/themes/storefront/assets/js/navigation.min.js?ver=4.6.2" id="storefront-navigation-js" data-rocket-defer defer></script>
vendor: 1 bytes, line 2259
2259
2260<script src="https://www.commercialistatelematico.com/wp-content/plugins/woocommerce/assets/js/sourcebuster/sourcebuster.min.js?ver=10.6.2" id="sourcebuster-js-js" data-rocket-defer defer></script>
vendor: 1 bytes, line 2260
2260
2261<script id="wc-order-attribution-js-extra">
2262var wc_order_attribution = {"params":{"lifetime":1.0000000000000001e-5,"session":30,"base64":false,"ajaxurl":"https://www.commercialistatelematico.com/wp-admin/admin-ajax.php","prefix":"wc_order_attribution_","allowTracking":true},"fields":{"source_type":"current.typ","referrer":"current_add.rf","utm_campaign":"current.cmp","utm_source":"current.src","utm_medium":"current.mdm","utm_content":"current.cnt","utm_id":"current.id","utm_term":"current.trm","utm_source_platform":"current.plt","utm_creative_format":"current.fmt","utm_marketing_tactic":"current.tct","session_entry":"current_add.ep","session_start_time":"current_add.fd","session_pages":"session.pgs","session_count":"udata.vst","user_agent":"udata.uag"}};
2263//# sourceURL=wc-order-attribution-js-extra
2264</script>
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2264
2265<script src="https://www.commercialistatelematico.com/wp-content/plugins/woocommerce/assets/js/frontend/order-attribution.min.js?ver=10.6.2" id="wc-order-attribution-js" data-rocket-defer defer></script>
vendor: 1 bytes, line 2265
2265
2266<script src="https://www.commercialistatelematico.com/wp-content/themes/storefront/assets/js/woocommerce/header-cart.min.js?ver=4.6.2" id="storefront-header-cart-js" data-rocket-defer defer></script>
vendor: 1 bytes, line 2266
2266
2267<script src="https://www.commercialistatelematico.com/wp-content/themes/storefront/assets/js/footer.min.js?ver=4.6.2" id="storefront-handheld-footer-bar-js" data-rocket-defer defer></script>
vendor: 1 bytes, line 2267
2267
2268<script src="https://www.commercialistatelematico.com/wp-content/themes/storefront/assets/js/woocommerce/extensions/brands.min.js?ver=4.6.2" id="storefront-woocommerce-brands-js" data-rocket-defer defer></script>
vendor: 1 bytes, line 2268
2268
2269<script id="codedropz-uploader-js-extra">
2270var dnd_cf7_uploader = {"ajax_url":"https://www.commercialistatelematico.com/wp-admin/admin-ajax.php","ajax_nonce":"bdb2978b95","drag_n_drop_upload":{"tag":"h3","text":"Drag &amp; Drop Files Here","or_separator":"or","browse":"Browse Files","server_max_error":"The uploaded file exceeds the maximum upload size of your server.","large_file":"Uploaded file is too large","inavalid_type":"Uploaded file is not allowed for file type","max_file_limit":"Note : Some of the files are not uploaded ( Only %count% files allowed )","required":"This field is required.","delete":{"text":"deleting","title":"Remove"}},"dnd_text_counter":"of","disable_btn":""};
2271//# sourceURL=codedropz-uploader-js-extra
2272</script>
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2272
2273<script src="https://www.commercialistatelematico.com/wp-content/plugins/drag-and-drop-multiple-file-upload-contact-form-7/assets/js/codedropz-uploader-min.js?ver=1.3.9.8" id="codedropz-uploader-js" data-rocket-defer defer></script>
2273
2274					
2274<script type="text/javascript" id="02637387">
2275						document.addEventListener("DOMContentLoaded", function(){
2276							( function( $ ) {
2277								var cols = parseInt( '4' );
2278								var $scope = $( '.uagb-block-02637387' );
2279								let imagePosition = 'top';
2280
2281								if( 'top' !== imagePosition ){
2282									// This CSS is for Post BG Image Spacing
2283									let articles = document.querySelectorAll( '.uagb-post__image-position-background .uagb-post__inner-wrap' );
2284									if( articles.length ) {
2285										for( let article of articles ) {
2286											let image = article.getElementsByClassName('uagb-post__image');
2287											if ( image[0] ) {
2288												let articleWidth = article.offsetWidth;
2289												let rowGap = 20;
2290												let imageWidth = 100 - ( rowGap / articleWidth ) * 100;
2291												image[0].style.width = imageWidth + '%';
2292												image[0].style.marginLeft = rowGap / 2 + 'px';
2293											}
2294										}
2295									}
2296								}
2297								// If this is not a Post Carousel, return.
2298								// Else if it is a carousel but has less posts than the number of columns, return after setting visibility.
2299								if ( ! $scope.hasClass('is-carousel') ) {
2300									return;
2301								} else if ( cols >= $scope.children('article.uagb-post__inner-wrap').length ) {
2302									$scope.css( 'visibility', 'visible' );
2303									return;
2304								}
2305								var slider_options = {
2306									'slidesToShow' : cols,
2307									'slidesToScroll' : 1,
2308									'autoplaySpeed' : 2000,
2309									'autoplay' : Boolean( '1' ),
2310									'infinite' : Boolean( '1' ),
2311									'pauseOnHover' : Boolean( '1' ),
2312									'speed' : 500,
2313									'arrows' : Boolean( '1' ),
2314									'dots' : Boolean( '1' ),
2315									'rtl' : Boolean( '' ),
2316									'prevArrow' : '<button type=\"button\" data-role=\"none\" class=\"slick-prev\" aria-label=\"Previous\" tabindex=\"0\" role=\"button\"><svg width=\"20\" height=\"20\" viewBox=\"0 0 256 512\"><path d=\"M31.7 239l136-136c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9L127.9 256l96.4 96.4c9.4 9.4 9.4 24.6 0 33.9L201.7 409c-9.4 9.4-24.6 9.4-33.9 0l-136-136c-9.5-9.4-9.5-24.6-.1-34z\"></path></svg><\/button>',
2317									'nextArrow' : '<button type=\"button\" data-role=\"none\" class=\"slick-next\" aria-label=\"Next\" tabindex=\"0\" role=\"button\"><svg width=\"20\" height=\"20\" viewBox=\"0 0 256 512\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"></path></svg><\/button>',
2318									'responsive' : [
2319										{
2320											'breakpoint' : 1024,
2321											'settings' : {
2322												'slidesToShow' : 2,
2323												'slidesToScroll' : 1,
2324											}
2325										},
2326										{
2327											'breakpoint' : 767,
2328											'settings' : {
2329												'slidesToShow' : 1,
2330												'slidesToScroll' : 1,
2331											}
2332										}
2333									]
2334								};
2335
2336								$scope.imagesLoaded( function() {
2337									$scope.slick( slider_options );
2338								}).always( function() {
2339									$scope.css( 'visibility', 'visible' );
2340								} );
2341
2342								var enableEqualHeight = ( '1' );
2343
2344								if( enableEqualHeight ){
2345									$scope.imagesLoaded( function() {
2346										UAGBPostCarousel?._setHeight( $scope );
2347									});
2348
2349									$scope.on( 'afterChange', function() {
2350										UAGBPostCarousel?._setHeight( $scope );
2351									} );
2352								}
2353
2354							} )( jQuery );
2355						});
2356					</script>
2356
2357					
2358					
2358<script type="text/javascript" id="c082668e">
2359						( function() {
2360							let elements = document.querySelectorAll( '.uagb-post-grid.uagb-block-c082668e .uagb-post-pagination-wrap a' );
2361							elements.forEach(function(element) {
2362								element.addEventListener("click", function(event){
2363									event.preventDefault();
2364									const link = event.target.getAttribute('href').match( /\/page\/\d+\// )?.[0] || '';
2365									const regex = /\d+/; // regular expression to match a number at the end of the string
2366									const match = link.match( regex ) ? link.match( regex )[0] : 1; // match the regular expression with the link
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