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Date: Thu, 13 Aug 2026 07:36:27 +0200 (CEST)
From: Commercialista Telematico <newsletter@commercialistatelematico.it>
Reply-To: newsletter@commercialistatelematico.com
To: luigi@elelserv.it
Message-ID: <mnid2m.2504.242511.19267.0.43967.c2459495581._@mn1.newsct.it>
Subject: Commercialista Telematico - Notiziario del 13/08/2026
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ilmnta.com/nl/link?c=3D7cqf&amp;d=3Diq3&amp;h=3Dipeps9efkspj5og9115eom4t8&a=
mp;hpl=3DCCG6883941KNE83G41PI0SRE41T20Q3GDG&amp;i=3D2e8&amp;iw=3D1&amp;p=3D=
H113145258&amp;s=3Dlp&amp;sn=3Dbre&amp;z=3D34oo"><img src=3D"https://comtel=
ematico.mailmnta.com/nl/res/2504/newsletters/12142/img/banner_mini_abboname=
nto.png" alt=3D"Abbonati a Commercialista Telematico" width=3D"185" height=
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<td bgcolor=3D"#a92a24" style=3D"border-right:1px solid #FFFFFF;line-height=
: 40px;"><a href=3D"https://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp=
;d=3Diq3&amp;h=3D2lb1ggj5p3ea7abb84jhkgdubl&amp;hpl=3DCCG6883941KNE83G41PI0=
SRE41T20Q3GDG&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH113145257&amp;s=3Dlp&amp;sn=
=3Dbre&amp;z=3D34op" style=3D"color:#FFFFFF; display: block; font-size: 12p=
x; font-weight: 600; text-decoration: none;">Shop</a></td>
<td bgcolor=3D"#a92a24" style=3D"border-right:1px solid #FFFFFF;line-height=
: 40px;"><a href=3D"https://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp=
;d=3Diq3&amp;h=3D2ejuclq1ilvke1uc4hin67lrsq&amp;hpl=3DCCG6883941KNE83G41PI0=
SRE41T20Q3GDG&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH113145256&amp;s=3Dlp&amp;sn=
=3Dbre&amp;z=3D34oq" style=3D"color:#FFFFFF; display: block; font-size: 12p=
x; font-weight: 600; text-decoration: none;">Forum e community</a></td>
<td bgcolor=3D"#a92a24" style=3D"border-right:1px solid #FFFFFF;line-height=
: 40px;"><a href=3D"https://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp=
;d=3Diq3&amp;h=3Dlhh5u82674iufgm7a7c7lr7av&amp;hpl=3DCCG6883941KNE83G41PI0S=
RE41T20Q3GDG&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH113145255&amp;s=3Dlp&amp;sn=3D=
bre&amp;z=3D34oo" style=3D"color:#FFFFFF; display: block; font-size: 12px; =
font-weight: 600; text-decoration: none;">Abbonamenti</a></td>
<td bgcolor=3D"#a92a24" style=3D"border-right:1px solid #FFFFFF;line-height=
: 40px;"><a href=3D"https://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp=
;d=3Diq3&amp;h=3D91n643c07rpodj4tpssbfnq78&amp;hpl=3DCCG6883941KNE83G41PI0S=
RE41T20Q3GDG&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH113145254&amp;s=3Dlp&amp;sn=3D=
bre&amp;z=3D34or" style=3D"color:#FFFFFF; display: block; font-size: 12px; =
font-weight: 600; text-decoration: none;">Notizie flash</a></td>
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<table class=3D"newsbot" width=3D"598" border=3D"0" cellpadding=3D"5" cells=
pacing=3D"0" bgcolor=3D"#ffffff">
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<td bgcolor=3D"#ffffff" align=3D"left" style=3D"line-height:15px"></td>
</tr>
<tr>
<td bgcolor=3D"#ffffff" align=3D"left" style=3D"padding:10px 5px"><h2 style=
=3D"line-height:1.2em; margin:10px 5px 10px 5px"><a href=3D"https://comtele=
matico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3Diq3&amp;h=3D3klks5vu6lus37dvgh=
eqsqm1ft&amp;hpl=3DCCG6883941KNE83G41PI0SRE41T20Q3GDG&amp;i=3D2e8&amp;iw=3D=
1&amp;p=3DH113145253&amp;s=3Dlp&amp;sn=3Dbre&amp;z=3D34os" style=3D"color:#=
014a87;text-decoration:none">Credito al consumo, la corsa rallenta: tassi i=
n rialzo e incertezza spingono la liquidit=E0</a></h2><p class=3D"newsbody"=
 style=3D"margin:5px;">Il credito al consumo rallenta nel primo semestre 20=
26, in un contesto caratterizzato da tassi ancora elevati e da una maggiore=
 prudenza delle famiglie. Secondo i dati Assofin, le erogazioni sono cresci=
ute del 4,9%, in decelerazione rispetto al +6,8% registrato nello stesso pe=
riodo dello scorso anno. A frenare maggiormente sono i prestiti personali, =
mentre cambia la composizione della domanda di finanziamento. Gli italiani =
ricorrono infatti al credito soprattutto per disporre di liquidit=E0 e far =
fronte alle spese correnti, mentre rallentano le richieste di finanziamenti=
 finalizzati all'acquisto di specifici beni o servizi. Il quadro riflette u=
n atteggiamento pi=F9 cauto da parte delle famiglie, che continuano a utili=
zzare il credito per sostenere il bilancio quotidiano, ma mostrano una mino=
re propensione a impegnarsi in acquisti programmati. La dinamica delle erog=
azioni segnala quindi un mercato ancora in crescita, ma con ritmi pi=F9 con=
tenuti rispetto al 2025. L'aumento del costo del denaro e l'incertezza sull=
e prospettive economiche sembrano incidere sulle scelte di finanziamento, f=
avorendo il ricorso a forme di credito con maggiore flessibilit=E0 nell'uti=
lizzo delle somme. Il credito al consumo si conferma cos=EC un indicatore s=
ensibile dell'evoluzione della fiducia delle famiglie: la crescita prosegue=
, ma cambia la destinazione del denaro richiesto, con la liquidit=E0 che as=
sume un peso crescente rispetto al finanziamento di acquisti specifici.<br =
style=3D"line-height:15px"></p></td>
</tr>
<tr>
<td bgcolor=3D"#ffffff" align=3D"left" style=3D"line-height:15px"></td>
</tr>
<tr>
<td bgcolor=3D"#DEE0E2" style=3D"line-height:5px">&nbsp;</td>
</tr>
</table></td>
</tr>
<tr>
<td align=3D"center" bgcolor=3D"#DEE0E2">
<table class=3D"newsbot" width=3D"598" border=3D"0" cellpadding=3D"5" cells=
pacing=3D"0" bgcolor=3D"#ffffff">
<tr>
<td bgcolor=3D"#ffffff" align=3D"left" style=3D"line-height:15px"></td>
</tr>
<tr>
<td bgcolor=3D"#ffffff" align=3D"left" style=3D"padding:10px 5px"><h2 style=
=3D"line-height:1.2em; margin:10px 5px 10px 5px"><a href=3D"https://comtele=
matico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3Diq3&amp;h=3D3gn3sfj6pr112o9fuh=
mji102of&amp;hpl=3DCCG6883941KNE83G41PI0SRE41T20Q3GDG&amp;i=3D2e8&amp;iw=3D=
1&amp;p=3DH113145252&amp;s=3Dlp&amp;sn=3Dbre&amp;z=3D34ot" style=3D"color:#=
014a87;text-decoration:none">Riforma dell=92Ordinamento Forense (Legge n. 1=
37/2026)</a></h2><p class=3D"newsbody" style=3D"margin:5px;">Sulla Gazzetta=
 Ufficiale =E8 stata pubblicata la Legge 28 luglio 2026, n. 137, recante la=
 delega al Governo per la riforma organica della professione forense. Il pr=
ovvedimento fissa i principi direttivi in tema di riserva di attivit=E0, so=
ciet=E0 tra avvocati, assicurazione professionale ed equo compenso. Per gli=
 studi professionali interdisciplinari assume particolare rilievo la perime=
trazione delle attivit=E0 riservate di consulenza stragiudiziale e stragiud=
iziale correlata e il rafforzamento della disciplina dei compensi in assenz=
a di pattuizione scritta. Il Governo avr=E0 6 mesi di tempo per l'adozione =
dei decreti legislativi attuativi che ridisegneranno le regole operative de=
ll'accesso, della formazione e dell'esercizio della professione.<br style=
=3D"line-height:15px"></p></td>
</tr>
<tr>
<td bgcolor=3D"#ffffff" align=3D"left" style=3D"line-height:15px"></td>
</tr>
<tr>
<td bgcolor=3D"#DEE0E2" style=3D"line-height:5px">&nbsp;</td>
</tr>
</table></td>
</tr>
<tr>
<td align=3D"center" bgcolor=3D"#DEE0E2">
<table width=3D"598" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" bgcol=
or=3D"#ffffff">
<tr>
<td bgcolor=3D"#ffffff" align=3D"left">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" bgcolor=3D"#f3f3f3"=
>
<tr>
<td bgcolor=3D"#f3f3f3" style=3D"line-height:25px;padding:3px 5px"><p style=
=3D"margin:3px 5px;line-height:30px; color:#ba352c" class=3D"cat">SE RESIDE=
NZA FISCALE ALL'ESTERO: NO SANZIONI QUADRO RW</p></td>
</tr>
</table></td>
</tr>
<tr>
<td bgcolor=3D"#ffffff" align=3D"left" style=3D"padding:5px"><h2 style=3D"l=
ine-height:1.2em; margin: 10px 5px"><a href=3D"https://comtelematico.mailmn=
ta.com/nl/link?c=3D7cqf&amp;d=3Diq3&amp;h=3D3c2sk5phcachbg0uhl273tu1b&amp;h=
pl=3DCCG6883941KNE83G41PI0SRE41T20Q3GDG&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH113=
145251&amp;s=3Dlp&amp;sn=3Dbre&amp;z=3D34ou" style=3D"color:#014a87;text-de=
coration:none"> <img align=3D"right" width=3D"20" height=3D"20" border=3D"0=
" src=3D"https://comtelematico.mailmnta.com/nl/res/2504/newsletters/12142/i=
mg/free.png"> Quadro RW e residenza fiscale: se il contribuente =E8 non res=
idente cade anche la sanzione </a></h2> <p style=3D"margin:5px"><span style=
=3D"color:#ba352c; text-decoration: none;">Samuele Valente</span></p> <p st=
yle=3D"margin:5px">Quadro RW e residenza fiscale: l=92obbligo di monitoragg=
io presuppone la residenza in Italia. Se viene accertata la non residenza, =
cade anche la sanzione per omessa compilazione. La CGT Vicenza n. 35/2026 o=
ffre lo spunto, ma contiene un passaggio motivazionale che richiede cautela=
.</p><br style=3D"line-height:15px"></td>
</tr>
<tr>
<td bgcolor=3D"#DEE0E2" style=3D"line-height:15px">&nbsp;</td>
</tr>
</table></td>
</tr>
<tr>
<td align=3D"center" bgcolor=3D"#DEE0E2">
<table width=3D"598" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" bgcol=
or=3D"#ffffff">
<tr>
<td bgcolor=3D"#ffffff" align=3D"left">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" bgcolor=3D"#f3f3f3"=
>
<tr>
<td bgcolor=3D"#f3f3f3" style=3D"line-height:25px;padding:3px 5px"><p style=
=3D"margin:3px 5px;line-height:30px; color:#ba352c" class=3D"cat">DINIEGO R=
IMBORSO IVA</p></td>
</tr>
</table></td>
</tr>
<tr>
<td bgcolor=3D"#ffffff" align=3D"left" style=3D"padding:5px"><h2 style=3D"l=
ine-height:1.2em; margin: 10px 5px"><a href=3D"https://comtelematico.mailmn=
ta.com/nl/link?c=3D7cqf&amp;d=3Diq3&amp;h=3D2kcs3qsd9595loh1gmvojn1o6t&amp;=
hpl=3DCCG6883941KNE83G41PI0SRE41T20Q3GDG&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH78=
7464315&amp;s=3Dlp&amp;sn=3Dbre&amp;z=3D34ov" style=3D"color:#014a87;text-d=
ecoration:none"> <img align=3D"right" width=3D"20" height=3D"20" border=3D"=
0" src=3D"https://comtelematico.mailmnta.com/nl/res/2504/newsletters/12142/=
img/reserved.png"> Rimborso IVA negato: spetta al contribuente provare l=92=
esistenza del credito </a></h2> <p style=3D"margin:5px"><span style=3D"colo=
r:#ba352c; text-decoration: none;">Massimo Genovesi</span>, <span style=3D"=
color:#ba352c; text-decoration: none;">Gianfranco Antico</span></p> <p styl=
e=3D"margin:5px">Nel giudizio sul rimborso IVA il contribuente =E8 attore i=
n senso sostanziale e deve provare esistenza e spettanza del credito. Il di=
niego dell=92Agenzia, non essendo un atto impositivo, pu=F2 avere una motiv=
azione essenziale: regole e conseguenze processuali.</p><br style=3D"line-h=
eight:15px"></td>
</tr>
<tr>
<td bgcolor=3D"#DEE0E2" style=3D"line-height:15px">&nbsp;</td>
</tr>
</table> <p align=3D"center" bgcolor=3D"#DEE0E2" style=3D"margin-top:0; mar=
gin-bottom:13px" class=3D"banner"><a href=3D"https://comtelematico.mailmnta=
.com/nl/link?c=3D7cqf&amp;d=3Diq3&amp;h=3D2m3kltprabkmaf3v5vb87dqubr&amp;hp=
l=3DCCG6883941KNE83G41PI0SRE41T20Q3GDG&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH7874=
64316&amp;s=3Dlp&amp;sn=3Dbre&amp;z=3D34p0"><img class=3D"alignnone wp-imag=
e-351740 size-full" src=3D"https://comtelematico.mailmnta.com/nl/res/2504/n=
ewsletters/12142/img/intestazione_dem_600_x_150_formazione_prodotti_diario_=
speciali_3.png" alt=3D"" width=3D"600" height=3D"100"></a></p></td>
</tr>
<tr>
<td align=3D"center" bgcolor=3D"#DEE0E2">
<table width=3D"598" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" bgcol=
or=3D"#ffffff">
<tr>
<td bgcolor=3D"#ffffff" align=3D"left">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" bgcolor=3D"#f3f3f3"=
>
<tr>
<td bgcolor=3D"#f3f3f3" style=3D"line-height:25px;padding:3px 5px"><p style=
=3D"margin:3px 5px;line-height:30px; color:#ba352c" class=3D"cat">ASSEGNAZI=
ONE IMMOBILI AI SOCI - IVA O REGISTRO?</p></td>
</tr>
</table></td>
</tr>
<tr>
<td bgcolor=3D"#ffffff" align=3D"left" style=3D"padding:5px"><h2 style=3D"l=
ine-height:1.2em; margin: 10px 5px"><a href=3D"https://comtelematico.mailmn=
ta.com/nl/link?c=3D7cqf&amp;d=3Diq3&amp;h=3Duj19b4aa0hq7je92af0n0m2vf&amp;h=
pl=3DCCG6883941KNE83G41PI0SRE41T20Q3GDG&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH787=
464317&amp;s=3Dlp&amp;sn=3Dbre&amp;z=3D34p1" style=3D"color:#014a87;text-de=
coration:none"> <img align=3D"right" width=3D"20" height=3D"20" border=3D"0=
" src=3D"https://comtelematico.mailmnta.com/nl/res/2504/newsletters/12142/i=
mg/reserved.png"> Assegnazione di immobili ai soci senza IVA a monte: la Ca=
ssazione conferma l=92imposta di registro proporzionale </a></h2> <p style=
=3D"margin:5px"><span style=3D"color:#ba352c; text-decoration: none;">Danil=
o Sciuto</span></p> <p style=3D"margin:5px">Assegnazione di immobili ai soc=
i: se il bene non ha dato diritto alla detrazione dell=92IVA all=92acquisto=
, l=92operazione =E8 fuori campo IVA e non opera l=92alternativit=E0 con il=
 registro. La Cassazione n. 18548/2026 conferma l=92applicazione dell=92imp=
osta di registro proporzionale.</p><br style=3D"line-height:15px"></td>
</tr>
<tr>
<td bgcolor=3D"#DEE0E2" style=3D"line-height:15px">&nbsp;</td>
</tr>
</table></td>
</tr>
<tr>
<td><p align=3D"center" bgcolor=3D"#DEE0E2" style=3D"margin-top:0; margin-b=
ottom:13px" class=3D"banner"><a href=3D"https://comtelematico.mailmnta.com/=
nl/link?c=3D7cqf&amp;d=3Diq3&amp;h=3D10d8miode2devq0kqkftn6bs5m&amp;hpl=3DC=
CG6883941KNE83G41PI0SRE41T20Q3GDG&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH787464318=
&amp;s=3Dlp&amp;sn=3Dbre&amp;z=3D34p2"><img class=3D"alignnone wp-image-348=
360 size-full" src=3D"https://comtelematico.mailmnta.com/nl/res/2504/newsle=
tters/12142/img/master_in_diritto_dello_sport_dilettantistico_1.png" alt=3D=
"" width=3D"600" height=3D"87"></a></p> <p align=3D"center" bgcolor=3D"#DEE=
0E2" style=3D"margin-top:0; margin-bottom:13px" class=3D"banner"></p><p><a =
href=3D"https://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3Diq3&amp=
;h=3D15k03emojogklegpe4b3lj3g5e&amp;hpl=3DCCG6883941KNE83G41PI0SRE41T20Q3GD=
G&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH787464319&amp;s=3Dlp&amp;sn=3Dbre&amp;z=
=3D34p3"><img class=3D"thumbnail alignnone" src=3D"https://comtelematico.ma=
ilmnta.com/nl/res/2504/newsletters/12142/img/abbonamento_sito_002.jpg" alt=
=3D"" width=3D"598" height=3D"197"></a></p> <p>&nbsp;</p><p></p></td>
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<td align=3D"center" bgcolor=3D"#f3f3f3" style=3D"height:110px"><p style=3D=
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