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Subject: =?utf-8?Q?Newsletter=20FISCO=2001=2F2022=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: Thu, 13 Jan 2022 14:44:18 +0000
Message-ID: <a89456610fbed4c69f80cdb1b.6d5abb5670.20220113144410.898b42b0ae.d19f7b83@mail6.sea91.rsgsv.net>
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Compensazione crediti fiscali; tabelle ACI; tasso legale; Enasarco; corris=
pettivi telematici; sistema TS; lettere d'intento e plafond; scadenze

se non visualizzi correttamente la mail clicca qui (https://mailchi.mp/mar=
elliebrenna.it/newlsetter_fisco-13460575?e=3D6d5abb5670)

**
Newsletter FISCO
------------------------------------------------------------
01/2022
Buonasera a tutti.

I temi trattati nel numero di gennaio della nostra Newsletter mensile FISC=
O:

News brevi:
* Scende a 999=2C99 euro il limite del contante
* Emissione di nota di variazione
* Misure diritto CCIAA 2022
* Fattura con descrizione generica
* Modifiche tassazione persone fisiche
* Abrogazione =E2=80=9Cesterometro=E2=80=9D

Novit=C3=A0 e approfondimenti:
* Regole per il corretto utilizzo in compensazione =E2=80=9Corizzontale=E2=
=80=9D dei crediti fiscali
* Verifiche contabili di inizio periodo di imposta
* Le nuove tabelle ACI per il 2022
* Modificata la misura del tasso legale
* Rapporti di agenzia: disciplina Enasarco confermata per l=E2=80=99anno 2=
022
* Corrispettivi telematici: nuove specifiche tecniche finalmente in vigore=
 dal 1=C2=B0 gennaio 2022
* Dal 2022 nuove scadenze per il sistema Tessera Sanitaria
* Disciplina degli scambi intracomunitari: dal 1=C2=B0 dicembre 2021 in vi=
gore il decreto che recepisce la direttiva 2018/1910

Procedure amministrative e contabili d'azienda:
* L=E2=80=99invio telematico delle lettere d=E2=80=99intento

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

Vi invitiamo a scaricare la Newsletter completa cliccando qui di seguito (=
https://drive.google.com/file/d/12eW29gKQ5qAoWMhkIn4NFRlAvHkCdeMi/view?usp=
=3Dsharing) :
Scarica la NEWSLETTER FISCO DI GENNAIO 2022 (https://drive.google.com/file=
/d/12eW29gKQ5qAoWMhkIn4NFRlAvHkCdeMi/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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one o alla Societ=C3=A0 sopraindicati. Le stesse non sono da considerarsi=
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ggio per errore=2C vi preghiamo di distruggerlo e di informarci immediatam=
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Buonasera a tutti.<br>
<br>
I temi trattati nel numero di gennaio della nostra&nbsp;<span style=3D"col=
or:#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%;">Scende a 999=2C99 euro il limite del conta=
nte</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Emissione di nota di variazione</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Misure diritto CCIAA 2022</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Fattura con descrizione generica</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Modifiche tassazione persone fisiche</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Abrogazione =E2=80=9Cesterometro=E2=80=9D<=
/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%;">Regole per il corretto utilizzo in compens=
azione =E2=80=9Corizzontale=E2=80=9D dei crediti fiscali</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Verifiche contabili di inizio periodo di i=
mposta</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Le nuove tabelle ACI per il 2022</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Modificata la misura del tasso legale</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Rapporti di agenzia: disciplina Enasarco c=
onfermata per l=E2=80=99anno 2022</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Corrispettivi telematici: nuove specifiche=
 tecniche finalmente in vigore dal 1=C2=B0 gennaio 2022</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Dal 2022 nuove scadenze per il sistema Tes=
sera Sanitaria</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Disciplina degli scambi intracomunitari: d=
al 1=C2=B0 dicembre 2021 in vigore il decreto che recepisce la direttiva 2=
018/1910</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%;">L=E2=80=99invio telematico delle lettere d=
=E2=80=99intento</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 gennaio al 1=
5 febbraio 2022</li>
</ul>
<br>
Vi invitiamo a <a href=3D"https://marelliebrenna.us4.list-manage.com/track=
/click?u=3Da89456610fbed4c69f80cdb1b&id=3D4f8a633180&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>:
                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09

=09=09=09=09
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
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=3Dbf340b5=
f33&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 GENNAIO 2022</strong></a>
                                    </td>
                                </tr>
                            </tbody></table>
                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09

=09=09=09=09
            </td>
        </tr>
    </tbody>
</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
=09=09=09=09
                <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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bottom: 0;padding-top: 0;padding-bottom: 0;"><table width=3D"100%" class=
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it-text-size-adjust: 100%;table-layout: fixed !important;" border=3D"0" ce=
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space: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" bor=
der=3D"0" cellspacing=3D"0" cellpadding=3D"0">
                    <tbody><tr>
                        <td style=3D"mso-line-height-rule: exactly;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                            <span></span>
                        </td>
                    </tr>
                </tbody></table>

            </td>
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    </tbody>
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                                <td valign=3D"top" id=3D"templateColumns"=
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ule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;bac=
kground-color: #ffffff;background-image: none;background-repeat: no-repeat=
;background-position: center;background-size: cover;border-top: 0;border-b=
ottom: 0;padding-top: 0;padding-bottom: 0;">
                                    
                                    <table align=3D"left" border=3D"0" cel=
lpadding=3D"0" cellspacing=3D"0" width=3D"300" class=3D"columnWrapper" sty=
le=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0p=
t;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                                        <tr>
                                            <td valign=3D"top" class=3D"co=
lumnContainer" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust=
: 100%;-webkit-text-size-adjust: 100%;"><table border=3D"0" cellpadding=3D=
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e: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
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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>

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lpadding=3D"0" cellspacing=3D"0" width=3D"300" class=3D"columnWrapper" sty=
le=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0p=
t;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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lumnContainer" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust=
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ze-adjust: 100%;" border=3D"0" cellspacing=3D"0" cellpadding=3D"0">
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t-text-size-adjust: 100%;">
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ding=3D"0">
                    <tbody><tr>

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                                <td valign=3D"top" id=3D"templateLowerBody=
" style=3D"background:#ffffff none no-repeat center/cover;mso-line-height-=
rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;ba=
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t;background-position: center;background-size: cover;border-top: 0;border-=
bottom: 0;padding-top: 0;padding-bottom: 0px;"><table width=3D"100%" class=
=3D"mcnFollowBlock" style=3D"min-width: 100%;border-collapse: collapse;mso=
-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webki=
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    <tbody class=3D"mcnFollowBlockOuter">
        <tr>
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op" style=3D"padding: 9px;mso-line-height-rule: exactly;-ms-text-size-adju=
st: 100%;-webkit-text-size-adjust: 100%;">
                <table width=3D"100%" class=3D"mcnFollowContentContainer"=
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mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust:=
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    <tbody><tr>
        <td align=3D"center" style=3D"padding-left: 9px;padding-right: 9px=
;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;">
            <table class=3D"mcnFollowContent" border=3D"0" cellspacing=3D"=
0" cellpadding=3D"0" style=3D"border-collapse: collapse;mso-table-lspace:=
 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-ad=
just: 100%;">
                <tbody><tr>
                    <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%;">
                            <tbody><tr>
                                <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=3D5bdd926859&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=3D81d=
16b7b19&e=3D6d5abb5670" target=3D"">Seguici su LinkedIn</a>
                                                                         =
       </td>

</=
tr>
                                                                    </tbod=
y></table>
                                                                </td>
                                                            </tr>
                                                        </tbody></table>
                                                    </td>
                                                </tr>
                                            </tbody></table>

</td>
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                    </td>
                </tr>
            </tbody></table>
        </td>
    </tr>
</tbody></table>

</td>
        </tr>
    </tbody>
</table></td>
                            </tr>
                            <tr>
                                <td valign=3D"top" id=3D"templateFooter" s=
tyle=3D"background:#ffffff none no-repeat center/cover;mso-line-height-rul=
e: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;backg=
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=
"min-width: 100%;border-collapse: collapse;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
=09=09=09=09
                <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>

<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=
a89456610fbed4c69f80cdb1b&id=3D81bf31599b&e=3D6d5abb5670&c=3D898b42b0ae" sty=
le=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-tex=
t-size-adjust: 100%;color: #555555;font-weight: bold;text-decoration: unde=
rline;">Cancellati da questa lista</a></em></div>

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=09=09=09=09

=09=09=09=09
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