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boundary="----=_Part_236171_2112249873.1786698209769" X-DKIM-Options: s=acdkim1 List-Unsubscribe-Post: List-Unsubscribe=One-Click X-Virtual-Mta: camp-euc1-b-c3-135-139 X-250ok-CID: 2106256-9024 List-Unsubscribe: <https://gbsoftware.activehosted.com/box.php?nl=596&c=9024&m=8566&s=d03722e8d931163dbc69b94f05d87868&funcml=unsub2&luha=1>,<mailto:unsubscribe-e11134d5e00eec61a11f3b5df199bd1c-9024-d03722e8d931163dbc69b94f05d87868@mail135.euc1.acems3.com> Feedback-ID: 2106256:activecampaign X-Sending-Engine: Hedwig PCS X-Report-Abuse: Please report abuse to abuse@activecampaign.com X-lid: aW5mb0Blbm5lc3NlLml0ICwgYzkwMjQgLCBtODU2NiAsIHM3MTIyNTIgLCBsNTk2 X-mid: aW5mb0Blbm5lc3NlLml0ICwgYzkwMjQgLCBtODU2NiAsIHM3MTIyNTI= ------=_Part_236171_2112249873.1786698209769 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: quoted-printable Scopri i nuovi contenuti del 14/08 all'interno di Magazine GB!https://www.s= oftwaregb.it/magazine/?utm_source=3Dmagazine&utm_medium=3Demail&utm_campaig= n=3Dmagazine_gb=20 14 agosto 2026 **=F0=9F=94=8E**[FOCUS] Il quarto correttivo della riforma fiscale: le novi= t=C3=A0 su redditi, IVA, accertamento e concordato preventivo biennale **di Roberto Bianchi** **Con la pubblicazione nella Gazzetta Ufficiale n. 185 dell=E2=80=9911 agos= to 2026, =C3=A8 entrato nell=E2=80=99ordinamento il D.Lgs. 7 agosto 2026, n= . 148 =E2=80=94 quarto e ultimo decreto correttivo della riforma fiscale = =E2=80=94 che reca un ampio ventaglio di interventi su imposte dirette, IVA= , successioni e donazioni, accise, controlli, adempimento collaborativo e s= emplificazione.** LEGGI DI PI=C3=99 https://www.softwaregb.it/il-quarto-correttivo-della-rifo= rma-fiscale-le-novita-su-redditi-iva-accertamento-concordato-preventivo-bie= nnale-f-4/?utm_source=3Dmagazine&utm_medium=3Demail&utm_campaign=3Dil_quart= o_correttivo_della_riforma_fiscale_le_novita_su_redditi_iva_accertamento_co= ncordato_preventivo_biennale_lic =20 https://www.softwaregb.it/il-quarto-correttivo-della-riforma-fiscale-le-nov= ita-su-redditi-iva-accertamento-concordato-preventivo-biennale-f-4/?utm_sou= rce=3Dmagazine&utm_medium=3Demail&utm_campaign=3Dil_quarto_correttivo_della= _riforma_fiscale_le_novita_su_redditi_iva_accertamento_concordato_preventiv= o_biennale_lic=20 **Le altre novit=C3=A0 di oggi...** =F0=9F=94=8E [FOCUS] Imprese di autotrasporto: in assenza di spese di trasf= erta la deduzione forfetaria non spetta **di Stefano Rossetti** **L=E2=80=99Agenzia delle Entrate, con la risposta ad istanza di interpello= n. 136/E/2026, ha chiarito che le imprese di autotrasporto non possono god= ere della deduzione forfetaria ex articolo 95, comma 4 del TUIR se non veng= ono sostenute spese di trasferta.** Leggi di pi=C3=B9 https://www.softwaregb.it/imprese-di-autotrasporto-in-ass= enza-di-spese-di-trasferta-la-deduzione-forfetaria-non-spetta-f-4/?utm_sour= ce=3Dmagazine&utm_medium=3Demail&utm_campaign=3Dimprese_di_autotrasporto_in= _assenza_di_spese_di_trasferta_la_deduzione_forfetaria_non_spetta_lic =F0=9F=94=8E [FOCUS] Il trust =E2=80=93 una panoramica dell=E2=80=99istitut= o **di Giuseppe Graziadei** **Oramai da alcuni decenni vige nel nostro ordinamento l=E2=80=99istituto d= el trust, che, ove ben strutturato, risulta particolarmente efficace a pers= eguire molteplici utilit=C3=A0 e scopi, ci=C3=B2 nonostante, risulta ancora= poco conosciuto e diffuso nella pratica. Il presente contributo si prefigg= e di delineare - in breve - peculiarit=C3=A0, pregi e criticit=C3=A0 di tal= e strumento fiduciario.** Leggi di pi=C3=B9 https://www.softwaregb.it/il-trust-una-panoramica-dellist= ituto-f-4/?utm_source=3Dmagazine&utm_medium=3Demail&utm_campaign=3Dil_trust= _una_panoramica_dellistituto_lic =F0=9F=92=A1 [COMMENTO] La base imponibile dell'imposta di registro nella c= essione d'azienda: valore netto e piena deducibilit=C3=A0 delle passivit=C3= =A0 inerenti **di Luca Mariotti** L'ordinanza n. 24573 dell'8 agosto 2026 della Corte di Cassazione (Sezione = Tributaria) consolida un importante orientamento nomofilattico sulla determ= inazione della base imponibile dell'imposta di registro nella cessione d'az= ienda. Superando il precedente e critico indirizzo, la Suprema Corte stabil= isce che il criterio di calcolo sancito dall'art. 51, comma 2, del TUR =C3= =A8 unico e unitario: il valore imponibile coincide sempre con il valore ve= nale complessivo dei beni (compreso l'avviamento) al netto delle passivit= =C3=A0 inerenti, sia in sede di dichiarazione delle parti sia in caso di re= ttifica dell'Ufficio. Viene dunque elevato a discriminante fondamentale il = principio di inerenza: le passivit=C3=A0 funzionalmente connesse all'attivi= t=C3=A0 d'impresa =E2=80=94 tra cui rientrano a pieno titolo il TFR e le sp= ettanze dei lavoratori =E2=80=94 vanno sempre dedotte dall'imponibile, senz= a che l'eventuale accollo contrattuale ne alteri la deducibilit=C3=A0. Infi= ne, la pronuncia ribadisce che l'esclusione di passivit=C3=A0 deducibili se= nza una rivalutazione dei beni non costituisce rettifica di valore, rimanen= do cos=C3=AC soggetta al termine decadenziale triennale di liquidazione. Leggi di pi=C3=B9 https://www.softwaregb.it/la-base-imponibile-dellimposta-= di-registro-nella-cessione-dazienda-valore-netto-piena-deducibilita-delle-p= assivita-inerenti-f-4/?utm_source=3Dmagazine&utm_medium=3Demail&utm_campaig= n=3Dcommento_sentenze_14_08_26_lic **Scopri tutto il potenziale di Magazine GB** Accedendo al Magazine GB avrai a disposizione **pi=C3=B9 di 700 articoli**, contenuti riservati, analisi di dottrina e ag= giornamenti normativi. =C3=88 l'ambiente ideale per testare l'alta qualit= =C3=A0 tecnica delle nostre pubblicazioni e navigare=20 **senza limiti** tra gli approfondimenti specialistici in ambito fiscale, c= ontabile e del lavoro. ACCEDI A MAGAZINE GB https://www.softwaregb.it/magazine/?utm_source=3Dmagaz= ine&utm_medium=3Demail&utm_campaign=3Dmagazine_gb =20 **USERNAME** **giusy@ennesse.it** **PASSWORD** Se non hai mai utilizzato GB inWeb utilizza la password provvisoria **** altrimenti utilizza la password che hai impostato. Se non la ricordi ti baster=C3=A0 recuperarla seguendo i link Password dime= nticata https://gbsoftware.cloud/dashboard/login. Inviato a: info@ennesse.it Annulla l'iscrizione https://www.gbsoftware.it/desk/consensiemail/8d2599a8-= 44ba-410f-b624-ac722980e6cb GBsoftware S.p.A., C.F. e P.IVA 07946271009 Rea: Rm-1065349, 00197 Via B. O= riani 153, 00197 Roma, Italia _________________ Inviato a: info@ennesse.it Disiscriversi: https://gbsoftware.activehosted.com/proc.php?c=3D9024&m=3D8566&s=3Dd03722e8= d931163dbc69b94f05d87868&d=3D712252&v=3D2&nl=3D596&runid=3D45503085&act=3Du= nsub GBsoftware S.p.A., C.F. e P.IVA 07946271009 Rea: Rm-1065349, 00197 Via B. 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style=3D"padding:0;Margin:0"> <table cellpadding=3D"0" cellspacing=3D"0" class=3D"es-left gb-header-logo"= align=3D"left" role=3D"none" style=3D"mso-table-lspace:0pt;mso-table-rspac= e:0pt;border-collapse:collapse;border-spacing:0px;float:left"> <tr> <td align=3D"left" style=3D"padding:0;Margin:0;width:272px"> <table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentat= ion" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:col= lapse;border-spacing:0px"> <tr> <td align=3D"left" class=3D"es-m-p25" style=3D"padding:0 0 15px;Margin:0;fo= nt-size:0px"><a target=3D"_blank" href=3D"https://gbsoftware.acemlnc.com/lt= .php?x=3D4lZy~GE5IXOg5H8u0A9OUuFs2n_UugH0lxc4Y8bDJqSh6XR_0Ey7xeds1n6likA0_u= eglPPMIXKd95R-zdEYVOlx5X-nitPy" style=3D"-webkit-text-size-adjust:none;-ms-= text-size-adjust:none;mso-line-height-rule:exactly;text-decoration:underlin= e;color:#2B699F;font-size:14px"><img src=3D"https://gbsoftware.activehosted= 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<td align=3D"right" class=3D"es-m-txt-l es-m-p25l" spellcheck=3D"false" sty= le=3D"Margin:0;padding:5px 30px 20px"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#f07e00;font-size:16px"><stro= ng><font dir=3D"auto" style=3D"vertical-align:inherit"><font dir=3D"auto" s= tyle=3D"vertical-align:inherit"><font dir=3D"auto" style=3D"vertical-align:= inherit"><font dir=3D"auto" style=3D"vertical-align:inherit"><font dir=3D"a= uto" style=3D"vertical-align:inherit"><font dir=3D"auto" style=3D"vertical-= align:inherit"><font dir=3D"auto" style=3D"vertical-align:inherit"><font di= r=3D"auto" style=3D"vertical-align:inherit">14 agosto 2026</font></font></f= ont></font></font></font></font></font></strong></p></td> </tr> </table></td> </tr> </table></td> </tr> </table></td> </tr> <tr> <td align=3D"left" style=3D"padding:0;Margin:0"> <table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"none" sty= le=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;bo= rder-spacing:0px"> <tr> <td align=3D"center" valign=3D"top" style=3D"padding:0;Margin:0;width:600px= "> <table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentat= ion" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:col= lapse;border-spacing:0px"> <tr> <td align=3D"center" bgcolor=3D"#FAFAFA" style=3D"Margin:0;padding:20px 30p= x"> <h1 style=3D"Margin:0;line-height:38px;mso-line-height-rule:exactly;font-fa= mily:roboto, 'helvetica neue', helvetica, arial, sans-serif;font-size:32px;= font-style:normal;font-weight:normal;color:#2b699f;text-align:left"><span s= tyle=3D"font-size:14px"><strong>=F0=9F=94=8E </strong></span><span style=3D= "color:#F07E00"><strong><span style=3D"font-size:16px">[FOCUS]</span></stro= ng></span><b style=3D"font-size:16px;color:#f07e00"> <span style=3D"color:#= 2b689e;font-size:32px">Il quarto correttivo della riforma fiscale: le novit= =C3=A0 su redditi, IVA, accertamento e concordato preventivo biennale</span= ></b></h1></td> </tr> <tr> <td align=3D"left" bgcolor=3D"#FAFAFA" style=3D"padding:0 30px 20px;Margin:= 0"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#333333;font-size:16px"><stro= ng>di Roberto Bianchi</strong></p></td> </tr> <tr> <td align=3D"left" bgcolor=3D"#FAFAFA" style=3D"Margin:0;padding:15px 30px = 5px"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#333333;font-size:16px"><em>C= on la pubblicazione nella Gazzetta Ufficiale n. 185 dell=E2=80=9911 agosto = 2026, =C3=A8 entrato nell=E2=80=99ordinamento il D.Lgs. 7 agosto 2026, n. 1= 48 =E2=80=94 quarto e ultimo decreto correttivo della riforma fiscale =E2= =80=94 che reca un ampio ventaglio di interventi su imposte dirette, IVA, s= uccessioni e donazioni, accise, controlli, adempimento collaborativo e semp= lificazione.</em></p></td> </tr> <tr> <td align=3D"left" bgcolor=3D"#FAFAFA" style=3D"padding:25px;Margin:0"><!--= [if mso]><a href=3D"https://gbsoftware.acemlnc.com/lt.php?x=3D4lZy~GE5IXOg5= H8u0A9OUuFs2n_UugH0lxc4Y8bDJqSh6XR_0Ey7xeds1n6likA0_ueglPPMIXKd95R-zdEYVOlx= 5X-nitPz" target=3D"_blank" hidden> <v:roundrect xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:w=3D"urn:schem= as-microsoft-com:office:word" esdevVmlButton href=3D"https://gbsoftware.ace= mlnc.com/lt.php?x=3D4lZy~GE5IXOg5H8u0A9OUuFs2n_UugH0lxc4Y8bDJqSh6XR_0Ey7xed= s1n6likA0_ueglPPMIXKd95R-zdEYVOlx5X-nitPz"=20 style=3D"height:44px; v-text-anchor:middle; width:194px" arcsize=3D"14%" st= roke=3D"f" fillcolor=3D"#f07e00"> <w:anchorlock></w:anchorlock> <center style=3D'color:#ffffff; font-family:roboto, "helvetica neue", helve= tica, arial, sans-serif; font-size:18px; font-weight:700; line-height:18px;= mso-text-raise:1px'>LEGGI DI PI=C3=99</center> </v:roundrect></a> <![endif]--> <!--[if !mso]><!-- --><span class=3D"msohide es-button-border"= style=3D"border-style:solid;border-color:#2B699F;background:#f07e00;border= -width:0px;display:inline-block;border-radius:6px;width:auto;mso-hide:all">= <a href=3D"https://gbsoftware.acemlnc.com/lt.php?x=3D4lZy~GE5IXOg5H8u0A9OUu= Fs2n_UugH0lxc4Y8bDJqSh6XR_0Ey7xeds1n6likA0_ueglPPMIXKd95R-zdEYVOlx5X-nitPz"= class=3D"es-button" target=3D"_blank" style=3D"mso-style-priority:100 !imp= ortant;text-decoration:none !important;-webkit-text-size-adjust:none;-ms-te= xt-size-adjust:none;mso-line-height-rule:exactly;color:#FFFFFF;font-size:20= px;display:inline-block;background:#f07e00;border-radius:6px;font-family:ro= boto, 'helvetica neue', helvetica, arial, sans-serif;font-weight:bold;font-= style:normal;line-height:24px;width:auto;text-align:center;padding:10px 30p= x;mso-padding-alt:0;mso-border-alt:10px solid #f07e00">LEGGI DI PI=C3=99</a= > </span> <!--<![endif]--></td> </tr> <tr> <td align=3D"center" style=3D"padding:0;Margin:0;font-size:0px"><a target= =3D"_blank" href=3D"https://gbsoftware.acemlnc.com/lt.php?x=3D4lZy~GE5IXOg5= H8u0A9OUuFs2n_UugH0lxc4Y8bDJqSh6XR_0Ey7xeds1n6likA0_ueglPPMIXKd95R-zdEYVOlx= 5X-nitPz" style=3D"-webkit-text-size-adjust:none;-ms-text-size-adjust:none;= mso-line-height-rule:exactly;text-decoration:underline;color:#2B699F;font-s= ize:14px"><img class=3D"adapt-img" src=3D"https://gbsoftware.activehosted.c= om/cdn-cgi/image/fit=3Dscale-down,width=3D650,dpr=3D2,format=3Dauto,onerror= =3Dredirect/content/6Rn1M/2026/08/14/b4b2712a-11b0-4cff-b936-150e536eb034.j= peg" alt=3D"" style=3D"display:block;border:0;outline:none;text-decoration:= none;-ms-interpolation-mode:bicubic" data-cf-ir-is-resized=3D"true" width= =3D"600"></a></td> </tr> <tr> <td align=3D"center" style=3D"padding:5px;Margin:0;font-size:0"> <table border=3D"0" width=3D"100%" height=3D"100%" cellpadding=3D"0" cellsp= acing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0pt;mso-table-r= space:0pt;border-collapse:collapse;border-spacing:0px"> <tr> <td style=3D"padding:0;Margin:0;border-bottom:1px solid #000000;background:= unset;height:0px;width:100%;margin:0px"></td> </tr> </table></td> </tr> <tr> <td align=3D"left" style=3D"Margin:0;padding:20px 30px"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:45px;color:#f07e00;font-size:30px"><b>Le= altre novit=C3=A0 di oggi...</b></p></td> </tr> </table></td> </tr> </table></td> </tr> <tr> <td align=3D"left" style=3D"padding:0;Margin:0"> <table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"none" sty= le=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;bo= rder-spacing:0px"> <tr> <td align=3D"center" valign=3D"top" style=3D"padding:0;Margin:0;width:600px= "> <table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentat= ion" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:col= lapse;border-spacing:0px"> <tr> <td align=3D"center" style=3D"Margin:0;padding:20px 30px"> <h1 style=3D"Margin:0;line-height:38px;mso-line-height-rule:exactly;font-fa= mily:roboto, 'helvetica neue', helvetica, arial, sans-serif;font-size:32px;= font-style:normal;font-weight:normal;color:#333333;text-align:left"><strong= ><span style=3D"font-size:14px">=F0=9F=94=8E</span><span style=3D"color:#f0= 7e00;font-size:14px;line-height:17px"> [FOCUS]</span><span style=3D"color:#= 2b699f"> <span style=3D"font-size:28px;line-height:34px">Imprese di autotra= sporto: in assenza di spese di trasferta la deduzione forfetaria non spetta= </span></span></strong></h1></td> </tr> <tr> <td align=3D"left" style=3D"padding:0 30px 20px;Margin:0"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#333333;font-size:16px"><stro= ng>di Stefano Rossetti</strong></p></td> </tr> <tr> <td align=3D"left" style=3D"padding:0 30px 20px;Margin:0"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#333333;font-size:16px"><em>L= =E2=80=99Agenzia delle Entrate, con la risposta ad istanza di interpello n.= 136/E/2026, ha chiarito che le imprese di autotrasporto non possono godere= della deduzione forfetaria ex articolo 95, comma 4 del TUIR se non vengono= sostenute spese di trasferta.</em></p></td> </tr> <tr> <td align=3D"left" style=3D"Margin:0;padding:5px 30px 20px"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#333333;font-size:16px"><i><a= target=3D"_blank" href=3D"https://gbsoftware.acemlnc.com/lt.php?x=3D4lZy~G= E5IXOg5H8u0A9OUuFs2n_UugH0lxc4Y8bDJqSh6XR_0Ey7xeds1n6likA0_ueglPPMIXKd95R-z= dEYVOlx5X-nitP0" style=3D"-webkit-text-size-adjust:none;-ms-text-size-adjus= t:none;mso-line-height-rule:exactly;text-decoration:underline;color:#2B699F= ;font-size:16px">Leggi di pi=C3=B9</a></i></p></td> </tr> <tr> <td align=3D"center" style=3D"Margin:0;padding:20px 30px"> <h1 style=3D"Margin:0;line-height:38px;mso-line-height-rule:exactly;font-fa= mily:roboto, 'helvetica neue', helvetica, arial, sans-serif;font-size:32px;= font-style:normal;font-weight:normal;color:#333333;text-align:left"><strong= ><span style=3D"font-size:14px">=F0=9F=94=8E</span><span style=3D"color:#f0= 7e00;font-size:14px;line-height:17px"> [FOCUS]</span><span style=3D"color:#= 2b699f"> <span style=3D"font-size:28px;line-height:34px">Il trust =E2=80=93= una panoramica dell=E2=80=99istituto</span></span></strong></h1></td> </tr> <tr> <td align=3D"left" style=3D"padding:0 30px 20px;Margin:0"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#333333;font-size:16px"><stro= ng>di Giuseppe Graziadei</strong></p></td> </tr> <tr> <td align=3D"left" style=3D"padding:0 30px 20px;Margin:0"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#333333;font-size:16px"><em>O= ramai da alcuni decenni vige nel nostro ordinamento l=E2=80=99istituto del = trust, che, ove ben strutturato, risulta particolarmente efficace a persegu= ire molteplici utilit=C3=A0 e scopi, ci=C3=B2 nonostante, risulta ancora po= co conosciuto e diffuso nella pratica. Il presente contributo si prefigge d= i delineare - in breve - peculiarit=C3=A0, pregi e criticit=C3=A0 di tale s= trumento fiduciario.</em></p></td> </tr> <tr> <td align=3D"left" style=3D"Margin:0;padding:5px 30px 20px"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#333333;font-size:16px"><i><a= target=3D"_blank" href=3D"https://gbsoftware.acemlnc.com/lt.php?x=3D4lZy~G= E5IXOg5H8u0A9OUuFs2n_UugH0lxc4Y8bDJqSh6XR_0Ey7xeds1n6likA0_ueglPPMIXKd95R-z= dEYVOlx5X-nitP1" style=3D"-webkit-text-size-adjust:none;-ms-text-size-adjus= t:none;mso-line-height-rule:exactly;text-decoration:underline;color:#2B699F= ;font-size:16px">Leggi di pi=C3=B9</a></i></p></td> </tr> <tr> <td align=3D"center" style=3D"padding:5px;Margin:0;font-size:0"> <table border=3D"0" width=3D"100%" height=3D"100%" cellpadding=3D"0" cellsp= acing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0pt;mso-table-r= space:0pt;border-collapse:collapse;border-spacing:0px"> <tr> <td style=3D"padding:0;Margin:0;border-bottom:1px solid #000000;background:= unset;height:0px;width:100%;margin:0px"></td> </tr> </table></td> </tr> </table></td> </tr> <tr> <td align=3D"center" valign=3D"top" style=3D"padding:0;Margin:0;width:600px= "> <table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentat= ion" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:col= lapse;border-spacing:0px"> <tr> <td align=3D"center" style=3D"Margin:0;padding:20px 30px"> <h1 style=3D"Margin:0;line-height:38px;mso-line-height-rule:exactly;font-fa= mily:roboto, 'helvetica neue', helvetica, arial, sans-serif;font-size:32px;= font-style:normal;font-weight:normal;color:#333333;text-align:left"><strong= ><span style=3D"font-size:14px">=F0=9F=92=A1</span><span style=3D"color:#f0= 7e00;font-size:14px;line-height:17px"> [COMMENTO]</span><span style=3D"colo= r:#2b699f"> <span style=3D"font-size:28px;line-height:34px">La base imponib= ile dell'imposta di registro nella cessione d'azienda: valore netto e piena= deducibilit=C3=A0 delle passivit=C3=A0 inerenti</span></span></strong></h1= ></td> </tr> <tr> <td align=3D"left" style=3D"padding:0 30px 20px;Margin:0"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#333333;font-size:16px"><stro= ng>di Luca Mariotti</strong></p></td> </tr> <tr> <td align=3D"left" style=3D"padding:0 30px 20px;Margin:0"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#333333;font-size:16px">L'ord= inanza n. 24573 dell'8 agosto 2026 della Corte di Cassazione (Sezione Tribu= taria) consolida un importante orientamento nomofilattico sulla determinazi= one della base imponibile dell'imposta di registro nella cessione d'azienda= . Superando il precedente e critico indirizzo, la Suprema Corte stabilisce = che il criterio di calcolo sancito dall'art. 51, comma 2, del TUR =C3=A8 un= ico e unitario: il valore imponibile coincide sempre con il valore venale c= omplessivo dei beni (compreso l'avviamento) al netto delle passivit=C3=A0 i= nerenti, sia in sede di dichiarazione delle parti sia in caso di rettifica = dell'Ufficio. Viene dunque elevato a discriminante fondamentale il principi= o di inerenza: le passivit=C3=A0 funzionalmente connesse all'attivit=C3=A0 = d'impresa =E2=80=94 tra cui rientrano a pieno titolo il TFR e le spettanze = dei lavoratori =E2=80=94 vanno sempre dedotte dall'imponibile, senza che l'= eventuale accollo contrattuale ne alteri la deducibilit=C3=A0. Infine, la p= ronuncia ribadisce che l'esclusione di passivit=C3=A0 deducibili senza una = rivalutazione dei beni non costituisce rettifica di valore, rimanendo cos= =C3=AC soggetta al termine decadenziale triennale di liquidazione.</p></td> </tr> <tr> <td align=3D"left" style=3D"Margin:0;padding:5px 30px 20px"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#333333;font-size:16px"><i><a= target=3D"_blank" href=3D"https://gbsoftware.acemlnc.com/lt.php?x=3D4lZy~G= E5IXOg5H8u0A9OUuFs2n_UugH0lxc4Y8bDJqSh6XR_0Ey7xeds1n6likA0_ueglPPMIXKd95R-z= dEYVOlx5X-nitP2" style=3D"-webkit-text-size-adjust:none;-ms-text-size-adjus= t:none;mso-line-height-rule:exactly;text-decoration:underline;color:#2B699F= ;font-size:16px">Leggi di pi=C3=B9</a></i></p></td> </tr> </table></td> </tr> </table></td> </tr> </table></td> </tr> </table> <table cellpadding=3D"0" cellspacing=3D"0" class=3D"es-content" align=3D"ce= nter" role=3D"none" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;bord= er-collapse:collapse;border-spacing:0px;table-layout:fixed !important;width= :100%"> <tr> <td align=3D"center" style=3D"padding:0;Margin:0"> <table class=3D"es-content-body" align=3D"center" cellpadding=3D"0" cellspa= cing=3D"0" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collap= se:collapse;border-spacing:0px;background-color:transparent;width:600px" ro= le=3D"none"> <tr> <td align=3D"left" style=3D"padding:0;Margin:0"> <table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"none" sty= le=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;bo= rder-spacing:0px"> <tr> <td align=3D"center" valign=3D"top" style=3D"padding:0;Margin:0;width:600px= "> <table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentat= ion" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:col= lapse;border-spacing:0px"> <tr> <td align=3D"left" style=3D"padding:0;Margin:0"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:'open sans', 'helvetica neue', h= elvetica, arial, sans-serif;line-height:21px;color:#333333;font-size:14px">= <br></p></td> </tr> <tr> <td align=3D"center" style=3D"padding:5px;Margin:0;font-size:0"> <table border=3D"0" width=3D"100%" height=3D"100%" cellpadding=3D"0" cellsp= acing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0pt;mso-table-r= space:0pt;border-collapse:collapse;border-spacing:0px"> <tr> <td style=3D"padding:0;Margin:0;border-bottom:1px solid #000000;background:= unset;height:0px;width:100%;margin:0px"></td> </tr> </table></td> </tr> <tr> <td align=3D"left" bgcolor=3D"#FAFAFA" style=3D"padding:30px 30px 0;Margin:= 0"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:30px;color:#2b699f;font-size:20px"><stro= ng>Scopri tutto il potenziale di Magazine GB</strong></p></td> </tr> <tr> <td align=3D"left" bgcolor=3D"#FAFAFA" style=3D"padding:10px 30px 0;Margin:= 0"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#333333;font-size:16px">Acced= endo al Magazine GB avrai a disposizione<strong> pi=C3=B9 di 700 articoli</= strong>, contenuti riservati, analisi di dottrina e aggiornamenti normativi= . =C3=88 l'ambiente ideale per testare l'alta qualit=C3=A0 tecnica delle no= stre pubblicazioni e navigare <strong>senza limiti</strong> tra gli approfo= ndimenti specialistici in ambito fiscale, contabile e del lavoro.</p></td> </tr> <tr> <td align=3D"left" bgcolor=3D"#FAFAFA" style=3D"padding:25px;Margin:0"><!--= [if mso]><a href=3D"https://gbsoftware.acemlnc.com/lt.php?x=3D4lZy~GE5IXOg5= H8u0A9OUuFs2n_UugH0lxc4Y8bDJqSh6XR_0Ey7xeds1n6likA0_ueglPPMIXKd95R-zdEYVOlx= 5X-nitPy" target=3D"_blank" hidden> <v:roundrect xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:w=3D"urn:schem= as-microsoft-com:office:word" esdevVmlButton href=3D"https://gbsoftware.ace= mlnc.com/lt.php?x=3D4lZy~GE5IXOg5H8u0A9OUuFs2n_UugH0lxc4Y8bDJqSh6XR_0Ey7xed= s1n6likA0_ueglPPMIXKd95R-zdEYVOlx5X-nitPy"=20 style=3D"height:44px; v-text-anchor:middle; width:321px" arcsize=3D"14%" st= roke=3D"f" fillcolor=3D"#f07e00"> <w:anchorlock></w:anchorlock> <center style=3D'color:#ffffff; font-family:roboto, "helvetica neue", helve= tica, arial, sans-serif; font-size:18px; font-weight:700; line-height:18px;= mso-text-raise:1px'>ACCEDI A MAGAZINE GB</center> </v:roundrect></a> <![endif]--> <!--[if !mso]><!-- --><span class=3D"msohide es-button-border"= style=3D"border-style:solid;border-color:#2B699F;background:#f07e00;border= -width:0px;display:inline-block;border-radius:6px;width:auto;mso-hide:all">= <a href=3D"https://gbsoftware.acemlnc.com/lt.php?x=3D4lZy~GE5IXOg5H8u0A9OUu= Fs2n_UugH0lxc4Y8bDJqSh6XR_0Ey7xeds1n6likA0_ueglPPMIXKd95R-zdEYVOlx5X-nitPy"= class=3D"es-button" target=3D"_blank" style=3D"mso-style-priority:100 !imp= ortant;text-decoration:none !important;-webkit-text-size-adjust:none;-ms-te= xt-size-adjust:none;mso-line-height-rule:exactly;color:#FFFFFF;font-size:20= px;display:inline-block;background:#f07e00;border-radius:6px;font-family:ro= boto, 'helvetica neue', helvetica, arial, sans-serif;font-weight:bold;font-= style:normal;line-height:24px;width:auto;text-align:center;padding:10px 30p= x;mso-padding-alt:0;mso-border-alt:10px solid #f07e00">ACCEDI A MAGAZINE GB= </a> </span> <!--<![endif]--></td> </tr> </table></td> </tr> </table></td> </tr> <tr> <td align=3D"left" style=3D"padding:0;Margin:0"> <table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"none" sty= le=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;bo= rder-spacing:0px"> <tr> <td align=3D"center" valign=3D"top" style=3D"padding:0;Margin:0;width:600px= "> <table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentat= ion" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:col= lapse;border-spacing:0px"> <tr> <td align=3D"left" style=3D"Margin:0;padding:20px 30px"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#2b699f;font-size:16px"><b>US= ERNAME</b></p> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#000000;font-size:16px"><br><= /p> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#000000;font-size:16px"><b>gi= usy@ennesse.it</b></p></td> </tr> <tr> <td align=3D"left" style=3D"Margin:0;padding:10px 30px 20px"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#2b699f;font-size:16px"><b>PA= SSWORD</b></p> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#000000;font-size:16px"><br><= /p> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#000000;font-size:16px">Se no= n hai mai utilizzato GB inWeb utilizza la password provvisoria</p> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#000000;font-size:16px"><b></= b></p> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#000000;font-size:16px">altri= menti utilizza la password che hai impostato.<br><br> Se non la ricordi ti baster=C3=A0 recuperarla seguendo i link <a href=3D"ht= tps://gbsoftware.acemlnc.com/lt.php?x=3D4lZy~GE5IXOg5H8u0A9OUuFs2n_UugH0lxc= 4Y8bDJqSh6XR_0Ey7xeds1n6likA0_ueglPPMIXKd95R-zdEYVOlx5X-nitP3" target=3D"_b= lank" style=3D"-webkit-text-size-adjust:none;-ms-text-size-adjust:none;mso-= line-height-rule:exactly;text-decoration:underline;color:#2B699F;font-size:= 14px">Password dimenticata</a>.</p></td> </tr> <tr> <td align=3D"center" style=3D"padding:5px;Margin:0;font-size:0"> <table border=3D"0" width=3D"100%" height=3D"100%" cellpadding=3D"0" cellsp= acing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0pt;mso-table-r= space:0pt;border-collapse:collapse;border-spacing:0px"> <tr> <td style=3D"padding:0;Margin:0;border-bottom:1px solid #cccccc;background:= unset;height:0px;width:100%;margin:0px"></td> </tr> </table></td> </tr> </table></td> </tr> </table></td> </tr> </table></td> </tr> </table></td> </tr> </table> <table class=3D"es-footer ac-footer" cellspacing=3D"0" cellpadding=3D"0" al= ign=3D"center" role=3D"none" style=3D"mso-table-lspace:0pt;mso-table-rspace= :0pt;border-collapse:collapse;border-spacing:0px;table-layout:fixed !import= ant;width:100%;background-color:inherit;background-repeat:repeat;background= -position:center top"> <tr> <td align=3D"center" class=3D"es-footer-body" style=3D"padding:20px 0;Margi= n:0;background-color:#808080;color:inherit;background:inherit;width:600px;f= ont-size:12px;font-family:inherit"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:inherit;line-height:150%;color:i= nherit;font-size:inherit">Inviato a: info@ennesse.it</p> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:'open sans', 'helvetica neue', h= elvetica, arial, sans-serif;line-height:21px;color:#333333;font-size:14px">= <br></p> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:'open sans', 'helvetica neue', h= elvetica, arial, sans-serif;line-height:21px;color:#333333;font-size:14px">= <a style=3D"-webkit-text-size-adjust:none;-ms-text-size-adjust:none;mso-lin= e-height-rule:exactly;text-decoration:underline;color:inherit;font-size:inh= erit;font-family:inherit;font-weight:inherit" href=3D"https://gbsoftware.ac= emlnc.com/lt.php?x=3D4lZy~GE5IXOg5H8u0A9OUuFs2n_UugH0lxc4Y8bDJqSh6XR_0Ey7xe= ds1n6likA0_ueglPPMIXKd95R-zdEYVOlx5X-nitTu" target=3D"_blank">Annulla l'isc= rizione</a></p> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:'open sans', 'helvetica neue', h= elvetica, arial, sans-serif;line-height:21px;color:#333333;font-size:14px">= <br></p> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:'open sans', 'helvetica neue', h= elvetica, arial, sans-serif;line-height:21px;color:#333333;font-size:14px">= <span class=3D"perstag_address" style=3D"color:inherit;font-family:inherit;= font-size:inherit">GBsoftware S.p.A., C.F. e P.IVA 07946271009 Rea: Rm-1065= 349, 00197 Via B. Oriani 153, 00197 Roma, Italia</span></p></td> </tr> </table> <div style=3D"text-align:center;background-color:#F7F9FF; margin-top:30px;"= > <br> <p style=3D"text-align:center;font-size:14px;">Seguici sui nostri social</p= ><a href=3D"https://www.facebook.com/GBsoftware"><img src=3D"https://conten= t.app-us1.com/6Rn1M/2021/09/21/7320bfcf-3be1-4b0e-bffe-19423c134a2f.png" al= t=3D"GBsoftware su Facebook" width=3D"20" height=3D"20"></a>=E2=80=82 <a hr= ef=3D"https://www.youtube.com/channel/UC-sRHG-p_BCQrucqfsRg1Mw"><img src=3D= "https://content.app-us1.com/6Rn1M/2021/09/21/a159db87-a3c3-4913-b401-0aae8= 13141e9.png" alt=3D"GBsoftware su YouTube" width=3D"20" height=3D"20"></a>= =E2=80=82 <a href=3D"https://www.linkedin.com/company/gbsoftware-s-p-a"><im= g src=3D"https://content.app-us1.com/6Rn1M/2021/09/21/5fa2b81b-66cf-4970-99= a4-f015a6e95d82.png" alt=3D"GBsoftware su LinkedIn" width=3D"20" height=3D"= 20"></a>=E2=80=82 <a href=3D"https://m.me/gbsoftware"><img src=3D"https://c= ontent.app-us1.com/6Rn1M/2021/09/21/a6dfa502-bf02-438d-a514-a6f4fe6684fc.pn= g" alt=3D"GBsoftware su Messenger" width=3D"20" height=3D"20"></a>=E2=80=82= <a href=3D"https://news.google.com/publications/CAAqBwgKMLvF9Aow3PLaAg"><i= mg src=3D"https://content.app-us1.com/6Rn1M/2021/09/21/383993ea-38d1-4869-a= 21d-2d534fcea0e6.png" alt=3D"GBsoftware su Google News" width=3D"20" height= =3D"20"></a>=E2=80=82 <a href=3D"https://telegram.me/s/gbsoftware"><img src= =3D"https://content.app-us1.com/6Rn1M/2021/09/21/d07ec09b-37a8-47c4-95d0-e7= 3205880f63.png" alt=3D"GBsoftware su Telegram" width=3D"20" height=3D"20"><= /a>=E2=80=82 <a href=3D"https://www.instagram.com/gb_software/"><img src=3D= "https://content.app-us1.com/6Rn1M/2021/09/21/8daf42d5-9e39-4d3f-a43c-4bb64= 8ba79a6.png" alt=3D"GBsoftware su Instagram" width=3D"20" height=3D"20"></a= >=E2=80=82=20 <p style=3D"text-align:center;font-size:12px;"><em>Software gestionali nati= dall=E2=80=99idea di un Commercialista e da 50 anni d=E2=80=99esperienza d= i uno Studio e di un CED.</em></p> <p style=3D"text-align:center;font-size:9px;">Ai sensi del Reg. UE 2016/679= e normativa vigente si precisa che le informazioni contenute in questo mes= saggio sono riservate ed a uso esclusivo del destinatario. Qualora il messa= ggio in parola Le fosse pervenuto per errore, La invitiamo ad eliminarlo se= nza copiarlo e a non inoltrarlo a terzi, dandocene gentilmente comunicazion= e. Grazie.<br> Pursuant to Italian Law and EU Reg. 2016/679, you are hereby informed that = this message contains confidential information intended only for the use of= the addressee. If you are not the addressee, and have received this messag= e by mistake, please delete it and immediately notify us. You may not copy = or disseminate this message to anyone. Thank you.</p> <br><!-- <p>Ricevi questa comunicazoine in quanto utente registrato da Sito= </p> --> </div> <br> <br> <div id=3D"ac-footer" style=3D"clear:both;background-color:inherit;backgrou= nd:inherit;min-width:100%;mso-table-lspace:0pt;mso-table-rspace:0pt;padding= :20px;color:#000000;font-size:11px;font-family:arial,helvetica,sans-serif;l= ine-height:140%;line-height:1.4;text-align:center;box-sizing:border-box;"> <center> Inviato a:<span style=3D"font-size:11px;font-family:arial,helvetica,sans-se= rif;font-weight:normal;text-decoration:none;outline:none;">info@ennesse.it<= /span> <br> <br><a href=3D"https://gbsoftware.activehosted.com/proc.php?c=3D9024&m=3D85= 66&s=3Dd03722e8d931163dbc69b94f05d87868&d=3D712252&v=3D2&nl=3D596&runid=3D4= 5503085&act=3Dunsub" style=3D"font-size:11px;font-family:arial,helvetica,sa= ns-serif;font-weight:bold;text-decoration:underline;"><span style=3D"font-w= eight:bold;text-decoration:underline;">Disiscriversi</span></a> <br> <br> GBsoftware S.p.A., C.F. e P.IVA 07946271009 Rea: Rm-1065349, 00197 Via B. O= riani 153, 00197 Roma, Italia </center> </div> <br> <img src=3D"https://gbsoftware.acemlnc.com/lteo?x=3D5TZi05nDI3UKHhVp__tIVuJ= tAXRUkNHvjusyk8M4J3nL75Cvy_A7W.dz2nSRvET1jucxYHN2Vu_SGKK42AADjhWuD6EewRNivQ= hok.jHJnWZ5Xz~zUyLwOLcCOBfyAQs_xIjZ5XJJ-PKF8DwydxFVeJw2u7exEHzluuinqo5lnmg7= pF." border=3D"0" width=3D"1" height=3D"1" style=3D"display:block;width:1px= !important;min-width:1px!important;max-width:1px!important;height:1px!impor= tant;border:0;overflow:hidden;"/> </body> </html> ------=_Part_236171_2112249873.1786698209769--
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