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Subject: =?utf-8?Q?Newsletter=20FISCO=2012=2F2021=20=2D=20Informative=20e=20news=20per=20la=20clientela=20dello=20Studio?=
From: =?utf-8?Q?Studio=20Associato=20Marelli=20e=20Brenna?= <studio@marelliebrenna.it>
Reply-To: =?utf-8?Q?Studio=20Associato=20Marelli=20e=20Brenna?= <studio@marelliebrenna.it>
To: <info@lessi.it>
Date: Tue, 14 Dec 2021 08:11:13 +0000
Message-ID: <a89456610fbed4c69f80cdb1b.6d5abb5670.20211214081109.950627dfac.708b266f@mail122.atl18.mcdlv.net>
Feedback-ID: 132454678:132454678.13451147:us4:mc
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Bonus edilizi; adempimenti Iva; fatture di fine anno; esportatori abituali=
; provvigioni; omaggi natalizi; contabilizzazione tfr; scadenze

se non visualizzi correttamente la mail clicca qui (https://mailchi.mp/mar=
elliebrenna.it/newlsetter_fisco-13451147?e=3D6d5abb5670)

**
Newsletter FISCO
------------------------------------------------------------
12/2021
Buonasera a tutti.

I temi trattati nel numero di dicembre della nostra Newsletter mensile FIS=
CO:

News brevi:
* Novit=C3=A0 in tema di Bonus Edilizi
* Valute virtuali e obblighi di monitoraggio

Novit=C3=A0 e approfondimenti:
* Probabile detrazione =E2=80=9Critardata=E2=80=9D per le fatture a cavall=
o d=E2=80=99anno
* Versamento dell=E2=80=99acconto IVA per l=E2=80=99anno 2021
* Al 27 dicembre 2021 scatta la consumazione del reato di omesso versament=
o Iva dell=E2=80=99anno 2020
* Tax Credit sponsorizzazioni 2020 e 2021: pubblicato il decreto attuativo=
 a distanza di quasi un anno
* Ritenuta Irpef ridotta sulle provvigioni: ancora valide le =E2=80=9Cvecc=
hie=E2=80=9D indicazioni
* Bonus facciate: agevolati i pagamenti 2021 con sconto in fattura anche p=
er lavori non iniziati entro il 31 dicembre 2021
* Esportatori abituali: in vigore dal 1=C2=B0 gennaio 2022 le procedure di=
 contrasto alle false lettere d=E2=80=99intento

Procedure amministrative e contabili d'azienda:
* Aspetti fiscali e contabili degli omaggi natalizi
* Le scritture contabili del trattamento di fine rapporto

Occhio alle scadenze:
* Le principali scadenze dal 16 dicembre 2021 al 15 gennaio 2022

Vi invitiamo a scaricare la Newsletter completa cliccando qui di seguito (=
https://drive.google.com/file/d/1wnHzsSG0hFbvvkqC8210344P1LRkm4GB/view?usp=
=3Dsharing) :
Scarica la NEWSLETTER FISCO DI DICEMBRE 2021 (https://drive.google.com/fil=
e/d/1wnHzsSG0hFbvvkqC8210344P1LRkm4GB/view?usp=3Dsharing)
I consulenti dello Studio e i vostri referenti del settore "Contabilit=C3=
=A0=2C Bilancio e Fiscalit=C3=A0 Persone Giuridiche" restano a disposizion=
e per ogni eventuale approfondimento in merito.

Cordiali saluti.

Studio associato Marelli e Brenna

STUDIO ASSOCIATO MARELLI E BRENNA
Via T. Grossi=2C 31 - 22066 Mariano Comense CO
Tel. 031746529
C.F. e P.IVA 01346480138
https://www.linkedin.com/company/11371886 Seguici su LinkedIn (https://www=
=2Elinkedin.com/company/11371886)

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ioni contenute nella presente comunicazione ed i relativi allegati possono=
 essere riservate e sono=2C comunque=2C destinate esclusivamente alle pers=
one o alla Societ=C3=A0 sopraindicati. Le stesse non sono da considerarsi=
 comunicazioni personali=2C quindi eventuali risposte potranno essere cono=
sciute da persone appartenenti all'azienda. Se avete ricevuto questo messa=
ggio per errore=2C vi preghiamo di distruggerlo e di informarci immediatam=
ente inviando un messaggio all'indirizzo e-mail ** privacy.studio@marellie=
brenna.it ()
** Cancellati da questa lista (https://marelliebrenna.us4.list-manage.com/=
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Newsletter FISCO</h1>

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Buonasera a tutti.<br>
<br>
I temi trattati nel numero di dicembre della nostra&nbsp;<span style=3D"co=
lor:#003478"><strong>Newsletter mensile FISCO</strong></span>:<br>
<br>
<strong>News brevi</strong>:

<ul>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Novit=C3=A0 in tema di Bonus Edilizi</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Valute virtuali e obblighi di monitoraggio=
</li>
</ul>
<strong>Novit=C3=A0 e approfondimenti</strong>:

<ul>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Probabile detrazione =E2=80=9Critardata=E2=
=80=9D per le fatture a cavallo d=E2=80=99anno</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Versamento dell=E2=80=99acconto IVA per l=
=E2=80=99anno 2021</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Al 27 dicembre 2021 scatta la consumazione=
 del reato di omesso versamento Iva dell=E2=80=99anno 2020</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Tax Credit sponsorizzazioni 2020 e 2021: p=
ubblicato il decreto attuativo a distanza di quasi un anno</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Ritenuta Irpef ridotta sulle provvigioni:=
 ancora valide le =E2=80=9Cvecchie=E2=80=9D indicazioni</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Bonus facciate: agevolati i pagamenti 2021=
 con sconto in fattura anche per lavori non iniziati entro il 31 dicembre=
 2021</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Esportatori abituali: in vigore dal 1=C2=
=B0 gennaio 2022 le procedure di contrasto alle false lettere d=E2=80=99in=
tento</li>
</ul>
<strong>Procedure amministrative e contabili d'azienda</strong>:

<ul>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Aspetti fiscali e contabili degli omaggi n=
atalizi</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Le scritture contabili del trattamento di=
 fine rapporto</li>
</ul>
<strong>Occhio alle scadenze</strong>:

<ul>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Le principali scadenze dal 16 dicembre 202=
1 al 15 gennaio 2022</li>
</ul>
<br>
Vi invitiamo a <a href=3D"https://marelliebrenna.us4.list-manage.com/track=
/click?u=3Da89456610fbed4c69f80cdb1b&id=3D3295f0d98e&e=3D6d5abb5670" targ=
et=3D"_blank" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust:=
 100%;-webkit-text-size-adjust: 100%;color: #003478;font-weight: normal;te=
xt-decoration: none;"><strong>scaricare la Newsletter completa cliccando q=
ui di seguito</strong></a>:
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=09=09=09=09

=09=09=09=09
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pacing=3D"0" width=3D"100%" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;" class=3D"mcnBoxedTextContentContainer">
                    <tbody><tr>

<table border=3D"0" cellspacing=3D"0" class=3D=
"mcnTextContentContainer" width=3D"100%" style=3D"min-width: 100% !importa=
nt;background-color: #CCCCCC;border: 1px solid;border-collapse: collapse;m=
so-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;">
                                <tbody><tr>
                                    <td valign=3D"top" class=3D"mcnTextCon=
tent" style=3D"padding: 18px;color: #003478;font-family: &quot;Helvetica N=
eue&quot;=2C Helvetica=2C Arial=2C Verdana=2C sans-serif;font-size: 13px;f=
ont-weight: normal;text-align: center;mso-line-height-rule: exactly;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word=
;line-height: 125%;">
                                        <a href=3D"https://marelliebrenna.=
us4.list-manage.com/track/click?u=3Da89456610fbed4c69f80cdb1b&id=3D1e635e5=
b27&e=3D6d5abb5670" target=3D"_blank" style=3D"mso-line-height-rule: exac=
tly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #0034=
78;font-weight: normal;text-decoration: none;"><strong>Scarica la NEWSLETT=
ER FISCO DI DICEMBRE 2021</strong></a>
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=09=09=09=09
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</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09
=09=09=09
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                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
Container">
                    <tbody><tr>

I consulenti dello Studio e i vostri referenti=
 del settore "<strong>Contabilit=C3=A0=2C Bilancio e Fiscalit=C3=A0 Person=
e Giuridiche</strong>" restano a disposizione per ogni eventuale approfond=
imento in merito.<br>
<br>
Cordiali saluti.<br>
&nbsp;<br>
<br>
<em>Studio associato Marelli e Brenna</em><br>
&nbsp;
<div style=3D"text-align: center;">&nbsp;</div>

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t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                            <span></span>
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                                <td valign=3D"top" id=3D"templateColumns"=
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ottom: 0;padding-top: 0;padding-bottom: 0;">
                                    
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lpadding=3D"0" cellspacing=3D"0" width=3D"300" class=3D"columnWrapper" sty=
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t;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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                                            <td valign=3D"top" class=3D"co=
lumnContainer" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust=
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ding=3D"0">
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    <tbody><tr>
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e-adjust: 100%;">
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0" cellpadding=3D"0" style=3D"border-collapse: collapse;mso-table-lspace:=
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just: 100%;">
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                    <td align=3D"center" valign=3D"top" style=3D"padding-t=
op: 9px;padding-right: 9px;padding-left: 9px;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                        <table align=3D"center" border=3D"0" cellspacing=
=3D"0" cellpadding=3D"0" style=3D"border-collapse: collapse;mso-table-lspa=
ce: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size=
-adjust: 100%;">
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                                <td align=3D"center" valign=3D"top" style=
=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;">

=
       <td width=3D"24" align=3D"center" class=3D"mcnFollowIconContent" va=
lign=3D"middle" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
                                                                         =
           <a href=3D"https://marelliebrenna.us4.list-manage.com/track/cli=
ck?u=3Da89456610fbed4c69f80cdb1b&id=3D923bf9472f&e=3D6d5abb5670" target=
=3D"_blank" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;"><img width=3D"24" height=3D"24" style=
=3D"display: block;border: 0;height: auto;outline: none;text-decoration: n=
one;-ms-interpolation-mode: bicubic;" alt=3D"Seguici su LinkedIn" src=3D"h=
ttps://cdn-images.mailchimp.com/icons/social-block-v2/outline-dark-linkedi=
n-48.png"></a>
                                                                         =
       </td>

=
       <td align=3D"left" class=3D"mcnFollowTextContent" valign=3D"middle"=
 style=3D"padding-left: 5px;mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;">
                                                                         =
           <a style=3D"color: #555555;font-family: &quot;Helvetica Neue&qu=
ot;=2CHelvetica=2CArial=2CVerdana=2Csans-serif;font-size: 11px;font-weight=
: normal;text-decoration: none;mso-line-height-rule: exactly;-ms-text-size=
-adjust: 100%;-webkit-text-size-adjust: 100%;" href=3D"https://marelliebre=
nna.us4.list-manage.com/track/click?u=3Da89456610fbed4c69f80cdb1b&id=3D575=
9a713c1&e=3D6d5abb5670" target=3D"">Seguici su LinkedIn</a>
                                                                         =
       </td>

</=
tr>
                                                                    </tbod=
y></table>
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round-color: #ffffff;background-image: none;background-repeat: no-repeat;b=
ackground-position: center;background-size: cover;border-top: 0;border-bot=
tom: 0;padding-top: 0px;padding-bottom: 0px;"><table border=3D"0" cellpadd=
ing=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnTextBlock" style=3D=
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t-text-size-adjust: 100%;">
              =09
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<div font-size:11px=3D"" style=3D"text-align:=
 center&gt;&lt;span style=3D"><br>
<em>Ai sensi del Regolamento UE 679/2016 (GDPR) e delle Linee Guida per po=
sta elettronica ed Internet del Garante Privacy si rende noto che le infor=
mazioni contenute nella presente comunicazione ed i relativi allegati poss=
ono essere riservate e sono=2C comunque=2C destinate esclusivamente alle p=
ersone o alla Societ=C3=A0 sopraindicati. Le stesse non sono da considerar=
si comunicazioni personali=2C quindi eventuali risposte potranno essere co=
nosciute da persone appartenenti all'azienda. Se avete ricevuto questo mes=
saggio per errore=2C vi preghiamo di distruggerlo e di informarci immediat=
amente inviando un messaggio all'indirizzo e-mail <a style=3D"mso-line-hei=
ght-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;color: #555555;font-weight: bold;text-decoration: underline;">privacy.st=
udio@marelliebrenna.it</a></em><br>
<em><a href=3D"https://marelliebrenna.us4.list-manage.com/unsubscribe?u=3D=
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t-size-adjust: 100%;color: #555555;font-weight: bold;text-decoration: unde=
rline;">Cancellati da questa lista</a></em></div>

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