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Date: Fri, 14 Aug 2026 07:39:44 +0200 (CEST)
From: Commercialista Telematico <newsletter@commercialistatelematico.it>
Reply-To: newsletter@commercialistatelematico.com
To: luigi@elelserv.it
Message-ID: <mnid2m.2504.242511.19268.0.43956.c721943434._@mn1.newsct.it>
Subject: Commercialista Telematico - Notiziario del 14/08/2026
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alt=3D"Image" width=3D"239" height=3D"61" vspace=3D"7" hspace=3D"3" border=
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<td align=3D"right" bgcolor=3D"#DEE0E2"><a href=3D"https://comtelematico.ma=
ilmnta.com/nl/link?c=3D7cqf&amp;d=3Diq4&amp;h=3D6v9gqnt6cv6gt0g630tc8etpp&a=
mp;hpl=3DCCG6883941KNE83G41PI0SRE41T20Q3GDG&amp;i=3D2e8&amp;iw=3D1&amp;p=3D=
H113145258&amp;s=3Dlp&amp;sn=3Dbrh&amp;z=3D34pd"><img src=3D"https://comtel=
ematico.mailmnta.com/nl/res/2504/newsletters/12145/img/banner_mini_abboname=
nto.png" alt=3D"Abbonati a Commercialista Telematico" width=3D"185" height=
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<table width=3D"598" border=3D"0" cellspacing=3D"0" cellpadding=3D"0" bgcol=
or=3D"#a92a24" style=3D"font-family: 'Oswald';line-height:30px; text-align:=
center; text-transform:uppercase" class=3D"main-menu">
<tr>
<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=3Diq4&amp;h=3D2lek0u8u0ss5elfrg4b2d6bbp8&amp;hpl=3DCCG6883941KNE83G41PI0=
SRE41T20Q3GDG&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH113145257&amp;s=3Dlp&amp;sn=
=3Dbrh&amp;z=3D34pe" 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=3Diq4&amp;h=3D2mps8mgfd102sqr396478g7fcv&amp;hpl=3DCCG6883941KNE83G41PI0=
SRE41T20Q3GDG&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH113145256&amp;s=3Dlp&amp;sn=
=3Dbrh&amp;z=3D34pf" 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=3Diq4&amp;h=3D1dfq47d5kktnd8qvsibe2d6trk&amp;hpl=3DCCG6883941KNE83G41PI0=
SRE41T20Q3GDG&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH113145255&amp;s=3Dlp&amp;sn=
=3Dbrh&amp;z=3D34pd" style=3D"color:#FFFFFF; display: block; font-size: 12p=
x; 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=3Diq4&amp;h=3D2l299puaa9kt9t4lngildnd4mh&amp;hpl=3DCCG6883941KNE83G41PI0=
SRE41T20Q3GDG&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH113145254&amp;s=3Dlp&amp;sn=
=3Dbrh&amp;z=3D34pg" style=3D"color:#FFFFFF; display: block; font-size: 12p=
x; font-weight: 600; text-decoration: none;">Notizie flash</a></td>
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<table width=3D"598" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" bgcol=
or=3D"#ffffff">
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<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">MAGISTRAT=
I TRIBUTARI</p></td>
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</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=3Diq4&amp;h=3D3fgshberliupsbne4bsu6thiuj&amp;=
hpl=3DCCG6883941KNE83G41PI0SRE41T20Q3GDG&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH11=
3145253&amp;s=3Dlp&amp;sn=3Dbrh&amp;z=3D34ph" 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/12145/=
img/free.png"> Magistratura tributaria: decadenza automatica e rischio di i=
ncostituzionalit=E0 </a></h2> <p style=3D"margin:5px"><span style=3D"color:=
#ba352c; text-decoration: none;">Alessandro Villani</span></p> <p style=3D"=
margin:5px">Magistratura tributaria: la riforma avvicina lo status dei giud=
ici tributari a quello dei magistrati ordinari, ma la decadenza automatica =
per determinate condanne solleva dubbi di proporzionalit=E0 alla luce della=
 Corte costituzionale n. 51/2024.</p><br style=3D"line-height:15px"></td>
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<td bgcolor=3D"#DEE0E2" style=3D"line-height:15px">&nbsp;</td>
</tr>
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<td align=3D"center" bgcolor=3D"#DEE0E2">
<table width=3D"598" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" bgcol=
or=3D"#ffffff">
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<td bgcolor=3D"#ffffff" align=3D"left">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" bgcolor=3D"#f3f3f3"=
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<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">GLOSSARIO=
</p></td>
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</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=3Diq4&amp;h=3D3b18ckogdskra4d3ntq9r0t1lt&amp;=
hpl=3DCCG6883941KNE83G41PI0SRE41T20Q3GDG&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH11=
3145252&amp;s=3Dlp&amp;sn=3Dbrh&amp;z=3D34pi" 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/12145/=
img/free.png"> Il fisco in testa =96 Fiscalia </a></h2> <p style=3D"margin:=
5px"><span style=3D"color:#ba352c; text-decoration: none;">Giuseppe Rebecca=
</span></p> <p style=3D"margin:5px">AD IMPOSSIBILIA NEME TENETUR - Nessuno =
=E8 tenuto a fare cose impossibili. Talvolta lo sono i commercialisti</p><b=
r style=3D"line-height:15px"></td>
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<td bgcolor=3D"#DEE0E2" style=3D"line-height:15px">&nbsp;</td>
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</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=
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ottom:13px" class=3D"banner"><a href=3D"https://comtelematico.mailmnta.com/=
nl/link?c=3D7cqf&amp;d=3Diq4&amp;h=3D16fmnehn4ctvh622akhvkmvvqo&amp;hpl=3DC=
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<td align=3D"center" bgcolor=3D"#f3f3f3" style=3D"height:110px"><p style=3D=
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