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		<title>Circolare n. 13/E del 9 maggio 2013: detrazione per interventi di recupero edilizio e di riqualificazione energetica. Ravvedimento operoso e sanzioni</title>
		<link>http://www.questidenari.com/?p=11649</link>
		<comments>http://www.questidenari.com/?p=11649#comments</comments>
		<pubDate>Wed, 22 May 2013 23:23:24 +0000</pubDate>
		<dc:creator>L'Autore</dc:creator>
				<category><![CDATA[Commercialista]]></category>
		<category><![CDATA[10]]></category>
		<category><![CDATA[2012]]></category>
		<category><![CDATA[2013]]></category>
		<category><![CDATA[258]]></category>
		<category><![CDATA[28/9/2012]]></category>
		<category><![CDATA[30/6/2013]]></category>
		<category><![CDATA[48.000]]></category>
		<category><![CDATA[50%]]></category>
		<category><![CDATA[55]]></category>
		<category><![CDATA[8114]]></category>
		<category><![CDATA[9/5/2013]]></category>
		<category><![CDATA[90 giorni]]></category>
		<category><![CDATA[96.000]]></category>
		<category><![CDATA[abitazione]]></category>
		<category><![CDATA[agenzia delle entrate]]></category>
		<category><![CDATA[aliquota]]></category>
		<category><![CDATA[ammontare]]></category>
		<category><![CDATA[anni]]></category>
		<category><![CDATA[annuo]]></category>
		<category><![CDATA[appartamento]]></category>
		<category><![CDATA[bonus]]></category>
		<category><![CDATA[casa]]></category>
		<category><![CDATA[circolare 13 E]]></category>
		<category><![CDATA[circolare 38 E]]></category>
		<category><![CDATA[circolare 38/e del 28 settembre 2012]]></category>
		<category><![CDATA[circolare n. 13/e del 9 maggio 2013]]></category>
		<category><![CDATA[climatizzazione invernale]]></category>
		<category><![CDATA[codice tributo]]></category>
		<category><![CDATA[comunicazione]]></category>
		<category><![CDATA[condominiali]]></category>
		<category><![CDATA[condominio]]></category>
		<category><![CDATA[data]]></category>
		<category><![CDATA[decorrenza]]></category>
		<category><![CDATA[degli]]></category>
		<category><![CDATA[detrazione]]></category>
		<category><![CDATA[detrazione 55%]]></category>
		<category><![CDATA[detrazione fiscale]]></category>
		<category><![CDATA[di]]></category>
		<category><![CDATA[dichiarazione]]></category>
		<category><![CDATA[dichiarazione redditi]]></category>
		<category><![CDATA[documentate]]></category>
		<category><![CDATA[documentazione necessaria]]></category>
		<category><![CDATA[domestici]]></category>
		<category><![CDATA[e]]></category>
		<category><![CDATA[edifici]]></category>
		<category><![CDATA[edificio]]></category>
		<category><![CDATA[edilizia]]></category>
		<category><![CDATA[edilizio]]></category>
		<category><![CDATA[efficientamento]]></category>
		<category><![CDATA[Enea]]></category>
		<category><![CDATA[energetica]]></category>
		<category><![CDATA[energia]]></category>
		<category><![CDATA[entro]]></category>
		<category><![CDATA[esempio]]></category>
		<category><![CDATA[euro]]></category>
		<category><![CDATA[F24]]></category>
		<category><![CDATA[fabbisogno energetico]]></category>
		<category><![CDATA[fine lavori]]></category>
		<category><![CDATA[fiscale]]></category>
		<category><![CDATA[fonti rinnovabili]]></category>
		<category><![CDATA[fotovoltaico]]></category>
		<category><![CDATA[free download]]></category>
		<category><![CDATA[immobile ristrutturato]]></category>
		<category><![CDATA[immobili]]></category>
		<category><![CDATA[in vigore]]></category>
		<category><![CDATA[incentivi]]></category>
		<category><![CDATA[integrazione]]></category>
		<category><![CDATA[interventi]]></category>
		<category><![CDATA[intervento]]></category>
		<category><![CDATA[limite]]></category>
		<category><![CDATA[manutenzione ordinaria]]></category>
		<category><![CDATA[manutenzione straordinaria]]></category>
		<category><![CDATA[massimo]]></category>
		<category><![CDATA[medesimo]]></category>
		<category><![CDATA[misure antisismiche]]></category>
		<category><![CDATA[modello]]></category>
		<category><![CDATA[modulo F24]]></category>
		<category><![CDATA[montacarichi]]></category>
		<category><![CDATA[normativa]]></category>
		<category><![CDATA[nuove regole]]></category>
		<category><![CDATA[opere]]></category>
		<category><![CDATA[pagamento]]></category>
		<category><![CDATA[pannelli solari]]></category>
		<category><![CDATA[parti]]></category>
		<category><![CDATA[parti comuni]]></category>
		<category><![CDATA[patrimonio edilizio]]></category>
		<category><![CDATA[per]]></category>
		<category><![CDATA[per cento]]></category>
		<category><![CDATA[periodo]]></category>
		<category><![CDATA[periodo d'imposta]]></category>
		<category><![CDATA[pertinenza]]></category>
		<category><![CDATA[pompa di calore]]></category>
		<category><![CDATA[posti auto]]></category>
		<category><![CDATA[presentazione]]></category>
		<category><![CDATA[proroga detrazione 2012]]></category>
		<category><![CDATA[quote annue]]></category>
		<category><![CDATA[rate]]></category>
		<category><![CDATA[rateazione]]></category>
		<category><![CDATA[ravvedimento operoso]]></category>
		<category><![CDATA[recupero]]></category>
		<category><![CDATA[remissione in bonis]]></category>
		<category><![CDATA[residenziale]]></category>
		<category><![CDATA[restauro]]></category>
		<category><![CDATA[ricostruzione]]></category>
		<category><![CDATA[ripristino]]></category>
		<category><![CDATA[riqualificazione]]></category>
		<category><![CDATA[riqualificazione energetica]]></category>
		<category><![CDATA[risanamento conservativo]]></category>
		<category><![CDATA[risoluzione]]></category>
		<category><![CDATA[risparmio energetico]]></category>
		<category><![CDATA[ristrutturare]]></category>
		<category><![CDATA[ristrutturazione]]></category>
		<category><![CDATA[ristrutturazioni edilizie]]></category>
		<category><![CDATA[rurale]]></category>
		<category><![CDATA[sanzione minima]]></category>
		<category><![CDATA[sanzioni]]></category>
		<category><![CDATA[scalda acqua elettrico]]></category>
		<category><![CDATA[scalda acqua pompa]]></category>
		<category><![CDATA[scaldacqua]]></category>
		<category><![CDATA[scheda informativa]]></category>
		<category><![CDATA[sicurezza]]></category>
		<category><![CDATA[spesa]]></category>
		<category><![CDATA[spese]]></category>
		<category><![CDATA[statica]]></category>
		<category><![CDATA[stato emergenza]]></category>
		<category><![CDATA[sulla]]></category>
		<category><![CDATA[tassa]]></category>
		<category><![CDATA[tassazione]]></category>
		<category><![CDATA[termine]]></category>
		<category><![CDATA[terreni]]></category>
		<category><![CDATA[tradizionale]]></category>
		<category><![CDATA[unità immobiliare]]></category>
		<category><![CDATA[uso domestico]]></category>
		<category><![CDATA[versamento]]></category>

		<guid isPermaLink="false">http://www.questidenari.com/?p=11649</guid>
		<description><![CDATA[Con la Circolare n. 13/E del 9 maggio 2013, avente ad oggetto “risposte a quesiti riguardanti detrazioni”, l’Agenzia delle Entrate ha fornito chiarimenti in merito al sostenimento spese per interventi di recupero edilizio su un medesimo immobile nel periodo d’imposta 2012: il contribuente può decidere di avvalersi della sola detrazione nella misura del 50% per [...]]]></description>
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		</item>
		<item>
		<title>Circolare n. 12/E del 3 maggio 2013: limite massimo dell’imposta di bollo per i prodotti finanziari</title>
		<link>http://www.questidenari.com/?p=11439</link>
		<comments>http://www.questidenari.com/?p=11439#comments</comments>
		<pubDate>Fri, 03 May 2013 16:08:52 +0000</pubDate>
		<dc:creator>L'Autore</dc:creator>
				<category><![CDATA[Commercialista]]></category>
		<category><![CDATA[1.200]]></category>
		<category><![CDATA[2013]]></category>
		<category><![CDATA[24 dicembre 2012 n. 228]]></category>
		<category><![CDATA[3/5/2013]]></category>
		<category><![CDATA[4.500]]></category>
		<category><![CDATA[agenzia entrate]]></category>
		<category><![CDATA[ammontare]]></category>
		<category><![CDATA[anno]]></category>
		<category><![CDATA[bollo]]></category>
		<category><![CDATA[circolare 12 E]]></category>
		<category><![CDATA[circolare 48 E]]></category>
		<category><![CDATA[comunicazione periodica]]></category>
		<category><![CDATA[da]]></category>
		<category><![CDATA[decorrenza]]></category>
		<category><![CDATA[di]]></category>
		<category><![CDATA[euro]]></category>
		<category><![CDATA[finanziari]]></category>
		<category><![CDATA[free download]]></category>
		<category><![CDATA[imposta]]></category>
		<category><![CDATA[legge]]></category>
		<category><![CDATA[legge 228/2012]]></category>
		<category><![CDATA[limite]]></category>
		<category><![CDATA[massimo]]></category>
		<category><![CDATA[periodo]]></category>
		<category><![CDATA[persona fisica]]></category>
		<category><![CDATA[prodotti]]></category>
		<category><![CDATA[soggetti diversi]]></category>
		<category><![CDATA[soglia]]></category>
		<category><![CDATA[stabilità]]></category>
		<category><![CDATA[valore]]></category>

		<guid isPermaLink="false">http://www.questidenari.com/?p=11439</guid>
		<description><![CDATA[Con la Circolare n. 12/E del 3 maggio 2013 l’Agenzia delle Entrate ha fornito i primi chiarimenti in merito alle novità fiscali contenute nella legge 228/2012 (legge di stabilità 2013) e nel decreto-legge 179/2012 convertito, con modificazioni, dalla legge 221/2012. In ordine alle modifiche all’imposta di bollo applicabile alle comunicazioni inviate alla clientela relative a [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Polizza Rc auto: contributo Ssn indeducibile fino a 40 euro nella dichiarazione dei redditi 2013</title>
		<link>http://www.questidenari.com/?p=11363</link>
		<comments>http://www.questidenari.com/?p=11363#comments</comments>
		<pubDate>Thu, 25 Apr 2013 11:29:09 +0000</pubDate>
		<dc:creator>L'Autore</dc:creator>
				<category><![CDATA[Commercialista]]></category>
		<category><![CDATA[2013]]></category>
		<category><![CDATA[28/6/2012]]></category>
		<category><![CDATA[40]]></category>
		<category><![CDATA[730]]></category>
		<category><![CDATA[a carico]]></category>
		<category><![CDATA[a motore]]></category>
		<category><![CDATA[al]]></category>
		<category><![CDATA[annuale]]></category>
		<category><![CDATA[art. 4]]></category>
		<category><![CDATA[assicurativo]]></category>
		<category><![CDATA[assicurazione]]></category>
		<category><![CDATA[auto]]></category>
		<category><![CDATA[automobile]]></category>
		<category><![CDATA[calcolo]]></category>
		<category><![CDATA[contratto]]></category>
		<category><![CDATA[contributo]]></category>
		<category><![CDATA[danni]]></category>
		<category><![CDATA[deducibile]]></category>
		<category><![CDATA[deduzione]]></category>
		<category><![CDATA[dei]]></category>
		<category><![CDATA[dichiarazione]]></category>
		<category><![CDATA[dichiarazione redditi]]></category>
		<category><![CDATA[esempio]]></category>
		<category><![CDATA[euro]]></category>
		<category><![CDATA[familiari]]></category>
		<category><![CDATA[fino a]]></category>
		<category><![CDATA[franchigia]]></category>
		<category><![CDATA[l 28 2012]]></category>
		<category><![CDATA[l. 28 giugno 2012 n. 92 (c.d. riforma lavoro)]]></category>
		<category><![CDATA[legge 28 giugno 2012 n. 92]]></category>
		<category><![CDATA[legge 92/2012]]></category>
		<category><![CDATA[mod.]]></category>
		<category><![CDATA[modello]]></category>
		<category><![CDATA[nel]]></category>
		<category><![CDATA[obbligatoria]]></category>
		<category><![CDATA[obbligatorio]]></category>
		<category><![CDATA[periodo assicurativo]]></category>
		<category><![CDATA[polizza]]></category>
		<category><![CDATA[premio]]></category>
		<category><![CDATA[quietanza]]></category>
		<category><![CDATA[quota]]></category>
		<category><![CDATA[ramo]]></category>
		<category><![CDATA[RC auto]]></category>
		<category><![CDATA[rca]]></category>
		<category><![CDATA[redditi 2012]]></category>
		<category><![CDATA[responsabilità civile auto]]></category>
		<category><![CDATA[ssn]]></category>
		<category><![CDATA[veicoli]]></category>

		<guid isPermaLink="false">http://www.questidenari.com/?p=11363</guid>
		<description><![CDATA[In base alla Legge 28 giugno 2012, n. 92, sulle “Disposizioni in materia di riforma del mercato del lavoro in una prospettiva di crescita” (GU n. 153 del 3-7-2012 – Suppl. Ordinario n. 136 – provvedimento entrato in vigore il 18/07/2012), il contributo al Servizio sanitario nazionale (Ssn) è deducibile dal reddito imponibile soltanto per [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Risoluzione n. 22/E del 2 aprile 2013: scambio sul posto, ritiro dedicato e documentazione necessaria per detrazione 50% in caso di acquisto e installazione di impianto fotovoltaico per il risparmio energetico</title>
		<link>http://www.questidenari.com/?p=11125</link>
		<comments>http://www.questidenari.com/?p=11125#comments</comments>
		<pubDate>Fri, 05 Apr 2013 02:39:52 +0000</pubDate>
		<dc:creator>L'Autore</dc:creator>
				<category><![CDATA[Commercialista]]></category>
		<category><![CDATA[2/4/2013]]></category>
		<category><![CDATA[2013]]></category>
		<category><![CDATA[22 giugno 2012 n 83]]></category>
		<category><![CDATA[30/6/2013]]></category>
		<category><![CDATA[48.000]]></category>
		<category><![CDATA[50%]]></category>
		<category><![CDATA[96.000]]></category>
		<category><![CDATA[abitazione]]></category>
		<category><![CDATA[acquisto]]></category>
		<category><![CDATA[agenzia delle entrate]]></category>
		<category><![CDATA[agevolazioni cumulabili]]></category>
		<category><![CDATA[alimentazione elettrica]]></category>
		<category><![CDATA[aliquota]]></category>
		<category><![CDATA[ammontare]]></category>
		<category><![CDATA[appartamento]]></category>
		<category><![CDATA[art. 16-bis]]></category>
		<category><![CDATA[art. 47]]></category>
		<category><![CDATA[attestato certificazione energetica]]></category>
		<category><![CDATA[bassanini quater]]></category>
		<category><![CDATA[bonus]]></category>
		<category><![CDATA[casa]]></category>
		<category><![CDATA[compatibilità]]></category>
		<category><![CDATA[cumulabilità]]></category>
		<category><![CDATA[data]]></category>
		<category><![CDATA[decreto]]></category>
		<category><![CDATA[decreto legge]]></category>
		<category><![CDATA[decreto sviluppo]]></category>
		<category><![CDATA[del 2 aprile 2013]]></category>
		<category><![CDATA[detrazione]]></category>
		<category><![CDATA[detrazione fiscale]]></category>
		<category><![CDATA[di]]></category>
		<category><![CDATA[dl 83 2012]]></category>
		<category><![CDATA[documentate]]></category>
		<category><![CDATA[documentazione necessaria]]></category>
		<category><![CDATA[domestici]]></category>
		<category><![CDATA[dpr 28 dicembre 2000 n. 445]]></category>
		<category><![CDATA[e]]></category>
		<category><![CDATA[edifici]]></category>
		<category><![CDATA[edificio]]></category>
		<category><![CDATA[edilizia]]></category>
		<category><![CDATA[edilizio]]></category>
		<category><![CDATA[efficientamento]]></category>
		<category><![CDATA[energetica]]></category>
		<category><![CDATA[energia]]></category>
		<category><![CDATA[euro]]></category>
		<category><![CDATA[fabbisogno energetico]]></category>
		<category><![CDATA[fiscale]]></category>
		<category><![CDATA[fonti rinnovabili]]></category>
		<category><![CDATA[fotovoltaico]]></category>
		<category><![CDATA[free download]]></category>
		<category><![CDATA[illuminazione]]></category>
		<category><![CDATA[impianti]]></category>
		<category><![CDATA[impianto]]></category>
		<category><![CDATA[impianto fotovoltaico]]></category>
		<category><![CDATA[in vigore]]></category>
		<category><![CDATA[incentivi]]></category>
		<category><![CDATA[installazione]]></category>
		<category><![CDATA[interventi]]></category>
		<category><![CDATA[intervento]]></category>
		<category><![CDATA[legge]]></category>
		<category><![CDATA[limite]]></category>
		<category><![CDATA[massimo]]></category>
		<category><![CDATA[normativa]]></category>
		<category><![CDATA[nuove regole]]></category>
		<category><![CDATA[opere]]></category>
		<category><![CDATA[patrimonio edilizio]]></category>
		<category><![CDATA[per]]></category>
		<category><![CDATA[per cento]]></category>
		<category><![CDATA[periodo]]></category>
		<category><![CDATA[recupero]]></category>
		<category><![CDATA[residenziale]]></category>
		<category><![CDATA[restauro]]></category>
		<category><![CDATA[riqualificazione]]></category>
		<category><![CDATA[riqualificazione energetica]]></category>
		<category><![CDATA[risoluzione]]></category>
		<category><![CDATA[risoluzione n. 22/e]]></category>
		<category><![CDATA[risparmio energetico]]></category>
		<category><![CDATA[ritiro dedicato]]></category>
		<category><![CDATA[scambio sul posto]]></category>
		<category><![CDATA[spesa]]></category>
		<category><![CDATA[spese]]></category>
		<category><![CDATA[tassazione]]></category>
		<category><![CDATA[tuir]]></category>
		<category><![CDATA[unità immobiliare]]></category>
		<category><![CDATA[uso domestico]]></category>

		<guid isPermaLink="false">http://www.questidenari.com/?p=11125</guid>
		<description><![CDATA[Con la risoluzione n. 22/E del 2 aprile 2013 l’Agenzia delle Entrate ha fornito chiarimenti in merito all’applicabilità della detrazione fiscale 36% (art. 16-bis del Tuir) alle spese di acquisto e installazione di un impianto fotovoltaico per la produzione di energia elettrica. Per le spese documentate relative agli interventi di cui all’art. 16-bis, comma 1°, [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Movimentazione conto corrente, acquisto titoli, acquisti con carta di credito e bancomat: comunicazione dati all’Anagrafe Tributaria per la lotta agli evasori fiscali</title>
		<link>http://www.questidenari.com/?p=11061</link>
		<comments>http://www.questidenari.com/?p=11061#comments</comments>
		<pubDate>Thu, 28 Mar 2013 02:34:59 +0000</pubDate>
		<dc:creator>L'Autore</dc:creator>
				<category><![CDATA[Commercialista]]></category>
		<category><![CDATA[20 aprile]]></category>
		<category><![CDATA[2011]]></category>
		<category><![CDATA[2012]]></category>
		<category><![CDATA[2013]]></category>
		<category><![CDATA[25 marzo 2013]]></category>
		<category><![CDATA[25/3/2013]]></category>
		<category><![CDATA[31/10/2013]]></category>
		<category><![CDATA[31/3/2014]]></category>
		<category><![CDATA[a]]></category>
		<category><![CDATA[accensioni]]></category>
		<category><![CDATA[accertamento]]></category>
		<category><![CDATA[accredito]]></category>
		<category><![CDATA[acquisto]]></category>
		<category><![CDATA[addebiti]]></category>
		<category><![CDATA[agenzia delle entrate]]></category>
		<category><![CDATA[agli]]></category>
		<category><![CDATA[anagrafe]]></category>
		<category><![CDATA[anno]]></category>
		<category><![CDATA[annuale]]></category>
		<category><![CDATA[anomalie finanziarie]]></category>
		<category><![CDATA[archivio]]></category>
		<category><![CDATA[assicurativa]]></category>
		<category><![CDATA[bancario]]></category>
		<category><![CDATA[bancomat]]></category>
		<category><![CDATA[buoni fruttiferi postali]]></category>
		<category><![CDATA[carta credito]]></category>
		<category><![CDATA[carta debito]]></category>
		<category><![CDATA[carta prepagata ricaricabile]]></category>
		<category><![CDATA[certificato]]></category>
		<category><![CDATA[codice univoco]]></category>
		<category><![CDATA[comunicazione]]></category>
		<category><![CDATA[conto]]></category>
		<category><![CDATA[conto corrente]]></category>
		<category><![CDATA[conto deposito]]></category>
		<category><![CDATA[contribuenti]]></category>
		<category><![CDATA[controvalore]]></category>
		<category><![CDATA[dati]]></category>
		<category><![CDATA[dati personali]]></category>
		<category><![CDATA[dei]]></category>
		<category><![CDATA[depositi]]></category>
		<category><![CDATA[deposito]]></category>
		<category><![CDATA[di]]></category>
		<category><![CDATA[disinvestimento]]></category>
		<category><![CDATA[dossier]]></category>
		<category><![CDATA[entro]]></category>
		<category><![CDATA[estinzione]]></category>
		<category><![CDATA[evasione fiscale]]></category>
		<category><![CDATA[evasori fiscali]]></category>
		<category><![CDATA[finale]]></category>
		<category><![CDATA[fine]]></category>
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		<category><![CDATA[in]]></category>
		<category><![CDATA[incrementi]]></category>
		<category><![CDATA[indagini finanziarie]]></category>
		<category><![CDATA[iniziale]]></category>
		<category><![CDATA[inizio]]></category>
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		<category><![CDATA[la]]></category>
		<category><![CDATA[libero]]></category>
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		<category><![CDATA[lotta]]></category>
		<category><![CDATA[metalli preziosi]]></category>
		<category><![CDATA[movimentazione]]></category>
		<category><![CDATA[non]]></category>
		<category><![CDATA[obbligazioni]]></category>
		<category><![CDATA[oggetto]]></category>
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		<category><![CDATA[postale]]></category>
		<category><![CDATA[Poste Italiane]]></category>
		<category><![CDATA[prot. n. 2013/37561]]></category>
		<category><![CDATA[provvedimento]]></category>
		<category><![CDATA[rapporti bancari]]></category>
		<category><![CDATA[rapporti finanziari]]></category>
		<category><![CDATA[redditi]]></category>
		<category><![CDATA[redditometro]]></category>
		<category><![CDATA[relativi estremi]]></category>
		<category><![CDATA[ricariche]]></category>
		<category><![CDATA[rimborsi]]></category>
		<category><![CDATA[riscatto]]></category>
		<category><![CDATA[risparmio]]></category>
		<category><![CDATA[saldo]]></category>
		<category><![CDATA[SID]]></category>
		<category><![CDATA[sottoscrizione]]></category>
		<category><![CDATA[sui]]></category>
		<category><![CDATA[termine]]></category>
		<category><![CDATA[titoli]]></category>
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		<category><![CDATA[tributaria]]></category>
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		<category><![CDATA[vendita]]></category>
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		<category><![CDATA[vita]]></category>

		<guid isPermaLink="false">http://www.questidenari.com/?p=11061</guid>
		<description><![CDATA[Col provvedimento del 25 marzo 2013 &#8211; Prot. n. 2013/37561 sulle “modalità per la comunicazione integrativa annuale all’archivio dei rapporti finanziari” &#8211; sono a disposizione delle banche (e degli altri intermediari finanziari come Poste Italiane, imprese di investimento e Società di Gestione del Risparmio) le istruzioni operative per la trasmissione obbligatoria dei dati riguardanti i [...]]]></description>
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		</item>
		<item>
		<title>5,2233% annuo dal 1° maggio 2013: interessi di mora per ritardato pagamento delle somme iscritte a ruolo</title>
		<link>http://www.questidenari.com/?p=11011</link>
		<comments>http://www.questidenari.com/?p=11011#comments</comments>
		<pubDate>Fri, 22 Mar 2013 13:33:43 +0000</pubDate>
		<dc:creator>L'Autore</dc:creator>
				<category><![CDATA[Commercialista]]></category>
		<category><![CDATA[1/5/2013]]></category>
		<category><![CDATA[2013]]></category>
		<category><![CDATA[27678]]></category>
		<category><![CDATA[4/3/2013]]></category>
		<category><![CDATA[60 giorni]]></category>
		<category><![CDATA[art. 30]]></category>
		<category><![CDATA[calcolo]]></category>
		<category><![CDATA[cartella esattoriale]]></category>
		<category><![CDATA[dalla]]></category>
		<category><![CDATA[data]]></category>
		<category><![CDATA[delle]]></category>
		<category><![CDATA[di]]></category>
		<category><![CDATA[dpr 29 settembre 1973 n. 602]]></category>
		<category><![CDATA[dpr 602/73]]></category>
		<category><![CDATA[free download]]></category>
		<category><![CDATA[interessi]]></category>
		<category><![CDATA[mora]]></category>
		<category><![CDATA[moratori]]></category>
		<category><![CDATA[notifica]]></category>
		<category><![CDATA[pagamento]]></category>
		<category><![CDATA[per]]></category>
		<category><![CDATA[protocollo]]></category>
		<category><![CDATA[ritardato]]></category>
		<category><![CDATA[ruolo]]></category>
		<category><![CDATA[somme iscritte a ruolo]]></category>

		<guid isPermaLink="false">http://www.questidenari.com/?p=11011</guid>
		<description><![CDATA[Col Protocollo n. 2013/27678 l’Agenzia delle Entrate ha comunicato che, a decorrere dal 1° maggio 2013, troveranno applicazione interessi di mora per ritardato pagamento delle somme iscritte a ruolo in ragione della stima del 5,2233% (ricavata dal valor medio dei tassi bancari attivi durante il periodo 1° gennaio 2012 – 31 dicembre 2012). In base [...]]]></description>
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		</item>
		<item>
		<title>Circolare N. 5/E dell’11 marzo 2013: Imu ed effetto sostituzione per immobili locati part time. Deduzione ed esonero dall’obbligo di presentazione dichiarazione</title>
		<link>http://www.questidenari.com/?p=10993</link>
		<comments>http://www.questidenari.com/?p=10993#comments</comments>
		<pubDate>Wed, 20 Mar 2013 19:17:27 +0000</pubDate>
		<dc:creator>L'Autore</dc:creator>
				<category><![CDATA[Commercialista]]></category>
		<category><![CDATA[11/3/2013]]></category>
		<category><![CDATA[2013]]></category>
		<category><![CDATA[730 modello]]></category>
		<category><![CDATA[abitazione principale]]></category>
		<category><![CDATA[addizionale]]></category>
		<category><![CDATA[addizionali]]></category>
		<category><![CDATA[affittati]]></category>
		<category><![CDATA[agenzia delle entrate]]></category>
		<category><![CDATA[art. 10]]></category>
		<category><![CDATA[art. 37]]></category>
		<category><![CDATA[base imponibile]]></category>
		<category><![CDATA[beni]]></category>
		<category><![CDATA[chiarimenti]]></category>
		<category><![CDATA[circolare 5/e 2013]]></category>
		<category><![CDATA[circolare n. 5/e dell'11 marzo 2013]]></category>
		<category><![CDATA[comma 3-bis]]></category>
		<category><![CDATA[comma 4-bis]]></category>
		<category><![CDATA[complessivo]]></category>
		<category><![CDATA[deduzione]]></category>
		<category><![CDATA[del]]></category>
		<category><![CDATA[dell'anno]]></category>
		<category><![CDATA[di]]></category>
		<category><![CDATA[dichiarativi]]></category>
		<category><![CDATA[dichiarazione]]></category>
		<category><![CDATA[e]]></category>
		<category><![CDATA[effetto]]></category>
		<category><![CDATA[esclude l]]></category>
		<category><![CDATA[esenzione]]></category>
		<category><![CDATA[esonero]]></category>
		<category><![CDATA[euro]]></category>
		<category><![CDATA[fabbricati]]></category>
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		<category><![CDATA[free download]]></category>
		<category><![CDATA[immobili]]></category>
		<category><![CDATA[imposte]]></category>
		<category><![CDATA[imu]]></category>
		<category><![CDATA[info]]></category>
		<category><![CDATA[IRPEF]]></category>
		<category><![CDATA[locati]]></category>
		<category><![CDATA[modello]]></category>
		<category><![CDATA[nel]]></category>
		<category><![CDATA[non]]></category>
		<category><![CDATA[obblighi]]></category>
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		<category><![CDATA[part time]]></category>
		<category><![CDATA[parte]]></category>
		<category><![CDATA[partecipazioni]]></category>
		<category><![CDATA[per]]></category>
		<category><![CDATA[periodo d'imposta]]></category>
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		<category><![CDATA[presentazione]]></category>
		<category><![CDATA[redditi]]></category>
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		<category><![CDATA[reddito dominicale]]></category>
		<category><![CDATA[società semplice]]></category>
		<category><![CDATA[sostituisce]]></category>
		<category><![CDATA[sostituzione]]></category>
		<category><![CDATA[sui]]></category>
		<category><![CDATA[terreni]]></category>
		<category><![CDATA[tuir]]></category>
		<category><![CDATA[unico]]></category>

		<guid isPermaLink="false">http://www.questidenari.com/?p=10993</guid>
		<description><![CDATA[(continua da “Circolare n. 5/E dell’11 marzo 2013: quando l’Imu sostituisce l’Irpef. Immobili non locati”) Per gli immobili locati per una parte del periodo d’imposta, qualora non venga applicata o non sia applicabile la cedolare secca (immobili non abitativi, immobili abitativi locati a uso non abitativo, immobili locati a conduttori che esercitano attività di impresa, [...]]]></description>
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		</item>
		<item>
		<title>Circolare n. 5/E dell’11 marzo 2013: quando l’Imu sostituisce l’Irpef. Immobili non locati</title>
		<link>http://www.questidenari.com/?p=10956</link>
		<comments>http://www.questidenari.com/?p=10956#comments</comments>
		<pubDate>Mon, 18 Mar 2013 03:44:24 +0000</pubDate>
		<dc:creator>L'Autore</dc:creator>
				<category><![CDATA[Commercialista]]></category>
		<category><![CDATA[11/3/2013]]></category>
		<category><![CDATA[2012]]></category>
		<category><![CDATA[2013]]></category>
		<category><![CDATA[730 modello]]></category>
		<category><![CDATA[addizionale]]></category>
		<category><![CDATA[addizionali]]></category>
		<category><![CDATA[affittati]]></category>
		<category><![CDATA[agenzia delle entrate]]></category>
		<category><![CDATA[aree montane]]></category>
		<category><![CDATA[art. 11]]></category>
		<category><![CDATA[art. 3]]></category>
		<category><![CDATA[art. 8]]></category>
		<category><![CDATA[assorbe]]></category>
		<category><![CDATA[base imponibile]]></category>
		<category><![CDATA[beni]]></category>
		<category><![CDATA[chiarimenti]]></category>
		<category><![CDATA[circolare 3 df]]></category>
		<category><![CDATA[circolare 5/e 2013]]></category>
		<category><![CDATA[circolare n. 5/e dell'11 marzo 2013]]></category>
		<category><![CDATA[collina]]></category>
		<category><![CDATA[comma 2 bis]]></category>
		<category><![CDATA[comma 3]]></category>
		<category><![CDATA[comodato]]></category>
		<category><![CDATA[d.lgs 23/2011]]></category>
		<category><![CDATA[del]]></category>
		<category><![CDATA[di]]></category>
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		<category><![CDATA[esclude l]]></category>
		<category><![CDATA[esenzione]]></category>
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		<category><![CDATA[fabbricati]]></category>
		<category><![CDATA[fondiari]]></category>
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		<category><![CDATA[gratuito]]></category>
		<category><![CDATA[immobili]]></category>
		<category><![CDATA[imposte]]></category>
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		<category><![CDATA[incolti]]></category>
		<category><![CDATA[indennità]]></category>
		<category><![CDATA[inferiori a 500]]></category>
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		<category><![CDATA[IRAP]]></category>
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		<category><![CDATA[locati]]></category>
		<category><![CDATA[nel]]></category>
		<category><![CDATA[non]]></category>
		<category><![CDATA[occupazione]]></category>
		<category><![CDATA[persone fisiche]]></category>
		<category><![CDATA[professionisti]]></category>
		<category><![CDATA[redditi]]></category>
		<category><![CDATA[redditi diversi]]></category>
		<category><![CDATA[reddito dominicale]]></category>
		<category><![CDATA[sostituisce]]></category>
		<category><![CDATA[sui]]></category>
		<category><![CDATA[terreni]]></category>
		<category><![CDATA[tuir]]></category>
		<category><![CDATA[unico]]></category>
		<category><![CDATA[uso non agricolo]]></category>
		<category><![CDATA[uso promiscuo]]></category>

		<guid isPermaLink="false">http://www.questidenari.com/?p=10956</guid>
		<description><![CDATA[Al fine di chiarire i rapporti tra l’Imu e le imposte sui redditi, con la circolare N. 5/E dell’11 marzo 2013 l’Agenzia delle Entrate rammenta -        l’art. 8, comma 1, del d.lgs. n. 23 del 2011 contenente la disposizione secondo cui l’Imu “sostituisce, per la componente immobiliare, l&#8217;imposta sul reddito delle persone fisiche e le [...]]]></description>
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		</item>
		<item>
		<title>Spesometro: scadenza del 31 gennaio 2013 per la comunicazione delle operazioni rilevanti</title>
		<link>http://www.questidenari.com/?p=10513</link>
		<comments>http://www.questidenari.com/?p=10513#comments</comments>
		<pubDate>Thu, 31 Jan 2013 04:32:42 +0000</pubDate>
		<dc:creator>L'Autore</dc:creator>
				<category><![CDATA[Commercialista]]></category>
		<category><![CDATA[11/10/2012]]></category>
		<category><![CDATA[2013]]></category>
		<category><![CDATA[31/1/2013]]></category>
		<category><![CDATA[3600]]></category>
		<category><![CDATA[acquisto]]></category>
		<category><![CDATA[anno]]></category>
		<category><![CDATA[bancomat]]></category>
		<category><![CDATA[beni]]></category>
		<category><![CDATA[carta credito]]></category>
		<category><![CDATA[carta debito]]></category>
		<category><![CDATA[carta prepagata ricaricabile]]></category>
		<category><![CDATA[cessioni]]></category>
		<category><![CDATA[clienti]]></category>
		<category><![CDATA[codice]]></category>
		<category><![CDATA[codice fiscale]]></category>
		<category><![CDATA[commercio]]></category>
		<category><![CDATA[comunicazione]]></category>
		<category><![CDATA[comunicazione telematica]]></category>
		<category><![CDATA[consumatore]]></category>
		<category><![CDATA[contratto]]></category>
		<category><![CDATA[corrispettivi]]></category>
		<category><![CDATA[corrispettivo]]></category>
		<category><![CDATA[dati]]></category>
		<category><![CDATA[emissione]]></category>
		<category><![CDATA[euro]]></category>
		<category><![CDATA[fiscale]]></category>
		<category><![CDATA[importo]]></category>
		<category><![CDATA[installazione]]></category>
		<category><![CDATA[istruzioni]]></category>
		<category><![CDATA[IVA]]></category>
		<category><![CDATA[non]]></category>
		<category><![CDATA[obbligo]]></category>
		<category><![CDATA[oltre]]></category>
		<category><![CDATA[operazioni]]></category>
		<category><![CDATA[pagamento]]></category>
		<category><![CDATA[POS]]></category>
		<category><![CDATA[posticipo]]></category>
		<category><![CDATA[proroga]]></category>
		<category><![CDATA[provvedimento]]></category>
		<category><![CDATA[rilevanti]]></category>
		<category><![CDATA[rivenditori]]></category>
		<category><![CDATA[scadenza]]></category>
		<category><![CDATA[soglia]]></category>
		<category><![CDATA[somma]]></category>
		<category><![CDATA[sopra]]></category>
		<category><![CDATA[spesometro]]></category>
		<category><![CDATA[superiori a]]></category>
		<category><![CDATA[telematica]]></category>
		<category><![CDATA[terminale]]></category>
		<category><![CDATA[termine]]></category>
		<category><![CDATA[trasmissione]]></category>
		<category><![CDATA[utilizzo]]></category>
		<category><![CDATA[valore]]></category>

		<guid isPermaLink="false">http://www.questidenari.com/?p=10513</guid>
		<description><![CDATA[Con provvedimento dell’11 ottobre 2012, le Entrate hanno prorogato al 31 gennaio 2013 il termine del 30 aprile 2012 (che a sua volta era stato già prorogato al 15 ottobre 2012: si legga “Spesometro: prorogata al 15 ottobre 2012 la comunicazione degli acquisti con carta di credito e bancomat”). Pertanto, entro quest’oggi 31/01/2013, gli operatori [...]]]></description>
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		</item>
		<item>
		<title>Legge di stabilità 2013: Imu, Iva, detrazioni per figli a carico, crediti iscritti a ruolo e cartelle pazze</title>
		<link>http://www.questidenari.com/?p=10079</link>
		<comments>http://www.questidenari.com/?p=10079#comments</comments>
		<pubDate>Sun, 23 Dec 2012 05:16:28 +0000</pubDate>
		<dc:creator>L'Autore</dc:creator>
				<category><![CDATA[Commercialista]]></category>
		<category><![CDATA[1/1/2013]]></category>
		<category><![CDATA[1/7/2013]]></category>
		<category><![CDATA[2.000]]></category>
		<category><![CDATA[2013]]></category>
		<category><![CDATA[2013-2015]]></category>
		<category><![CDATA[22]]></category>
		<category><![CDATA[220]]></category>
		<category><![CDATA[3 anni]]></category>
		<category><![CDATA[31/12/1999]]></category>
		<category><![CDATA[90 giorni]]></category>
		<category><![CDATA[a carico]]></category>
		<category><![CDATA[adottivi]]></category>
		<category><![CDATA[affidati]]></category>
		<category><![CDATA[affido]]></category>
		<category><![CDATA[aliquote]]></category>
		<category><![CDATA[amministrativa]]></category>
		<category><![CDATA[annullamento]]></category>
		<category><![CDATA[capannoni industriali]]></category>
		<category><![CDATA[cartella esattoriale]]></category>
		<category><![CDATA[cartelle pazze]]></category>
		<category><![CDATA[catastale]]></category>
		<category><![CDATA[categoria]]></category>
		<category><![CDATA[causa]]></category>
		<category><![CDATA[cautelare]]></category>
		<category><![CDATA[come difendersi]]></category>
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		<category><![CDATA[crediti]]></category>
		<category><![CDATA[credito]]></category>
		<category><![CDATA[D]]></category>
		<category><![CDATA[da quando]]></category>
		<category><![CDATA[decadenza]]></category>
		<category><![CDATA[dell'ente creditore]]></category>
		<category><![CDATA[detrazioni]]></category>
		<category><![CDATA[di]]></category>
		<category><![CDATA[dichiarazione]]></category>
		<category><![CDATA[diritto]]></category>
		<category><![CDATA[e]]></category>
		<category><![CDATA[entrata in vigore]]></category>
		<category><![CDATA[entro]]></category>
		<category><![CDATA[Equitalia]]></category>
		<category><![CDATA[esecutiva]]></category>
		<category><![CDATA[esecutivo]]></category>
		<category><![CDATA[euro]]></category>
		<category><![CDATA[figli]]></category>
		<category><![CDATA[finanziaria]]></category>
		<category><![CDATA[fino a]]></category>
		<category><![CDATA[gerit]]></category>
		<category><![CDATA[giorni]]></category>
		<category><![CDATA[giudiziale]]></category>
		<category><![CDATA[handicap]]></category>
		<category><![CDATA[immobili]]></category>
		<category><![CDATA[imu]]></category>
		<category><![CDATA[in affidamento]]></category>
		<category><![CDATA[in vigore]]></category>
		<category><![CDATA[inesigibile]]></category>
		<category><![CDATA[inesigibilità]]></category>
		<category><![CDATA[inferiore a]]></category>
		<category><![CDATA[IRPEF]]></category>
		<category><![CDATA[iscritti]]></category>
		<category><![CDATA[IVA]]></category>
		<category><![CDATA[legge]]></category>
		<category><![CDATA[maggiorazione]]></category>
		<category><![CDATA[naturali]]></category>
		<category><![CDATA[notifica]]></category>
		<category><![CDATA[o]]></category>
		<category><![CDATA[opifici]]></category>
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		<category><![CDATA[per cento]]></category>
		<category><![CDATA[portatore]]></category>
		<category><![CDATA[prescrizione]]></category>
		<category><![CDATA[procedura]]></category>
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		<category><![CDATA[quota stato]]></category>
		<category><![CDATA[riconosciuti]]></category>
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		<category><![CDATA[sentenza]]></category>
		<category><![CDATA[sgravio]]></category>
		<category><![CDATA[silenzio assenso]]></category>
		<category><![CDATA[somme iscritte a ruolo]]></category>
		<category><![CDATA[sospensione]]></category>
		<category><![CDATA[stabilità]]></category>
		<category><![CDATA[termini]]></category>
		<category><![CDATA[uso produttivo]]></category>

		<guid isPermaLink="false">http://www.questidenari.com/?p=10079</guid>
		<description><![CDATA[Lo scorso venerdi 21 dicembre la Camera ha approvato in via definitiva la legge Stabilità che entra in vigore il 1° gennaio 2013 (comma 560 dell’unico articolo). Il comma 380 (lettera a) attribuisce interamente ai Comuni il gettito dell’imposta municipale propria (Imu) per l’anno 2013 e 2014 e semplifica gli adempimenti con l’indicazione di un [...]]]></description>
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		<title>Conto corrente e libretti di risparmio: imposta di bollo secondo il D.M. 24 maggio 2012 e tassazione delle rendite</title>
		<link>http://www.questidenari.com/?p=10018</link>
		<comments>http://www.questidenari.com/?p=10018#comments</comments>
		<pubDate>Thu, 20 Dec 2012 01:37:38 +0000</pubDate>
		<dc:creator>L'Autore</dc:creator>
				<category><![CDATA[Commercialista]]></category>
		<category><![CDATA[2012]]></category>
		<category><![CDATA[24/5/2012]]></category>
		<category><![CDATA[34.2]]></category>
		<category><![CDATA[5.000]]></category>
		<category><![CDATA[ammontare]]></category>
		<category><![CDATA[annuale]]></category>
		<category><![CDATA[annuo]]></category>
		<category><![CDATA[art. 2]]></category>
		<category><![CDATA[bancario]]></category>
		<category><![CDATA[bollo]]></category>
		<category><![CDATA[cadenza]]></category>
		<category><![CDATA[ciascun]]></category>
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		<category><![CDATA[conto]]></category>
		<category><![CDATA[conto corrente]]></category>
		<category><![CDATA[D.M. 24 maggio 2012]]></category>
		<category><![CDATA[data]]></category>
		<category><![CDATA[decreto legge]]></category>
		<category><![CDATA[di]]></category>
		<category><![CDATA[dm]]></category>
		<category><![CDATA[esenzione]]></category>
		<category><![CDATA[esenzioni]]></category>
		<category><![CDATA[estratto conto]]></category>
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		<category><![CDATA[fiscale]]></category>
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		<category><![CDATA[in]]></category>
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		<category><![CDATA[intestatario]]></category>
		<category><![CDATA[invio]]></category>
		<category><![CDATA[libretti postali]]></category>
		<category><![CDATA[libretto]]></category>
		<category><![CDATA[limite]]></category>
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		<category><![CDATA[media]]></category>
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		<category><![CDATA[negativa]]></category>
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		<category><![CDATA[risparmio]]></category>
		<category><![CDATA[saldo]]></category>
		<category><![CDATA[soglia]]></category>
		<category><![CDATA[somma]]></category>
		<category><![CDATA[sostitutiva]]></category>
		<category><![CDATA[sotto]]></category>
		<category><![CDATA[stesso]]></category>
		<category><![CDATA[su]]></category>
		<category><![CDATA[superiore a]]></category>
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		<category><![CDATA[totale]]></category>
		<category><![CDATA[valore]]></category>

		<guid isPermaLink="false">http://www.questidenari.com/?p=10018</guid>
		<description><![CDATA[(continua da “Conto deposito, titoli, buoni postali, fondi comuni e polizze vita: imposta di bollo secondo il D.M. 24 maggio 2012 e tassazione delle rendite”) Anziché in misura proporzionale come previsto per i prodotti finanziari, per il conto corrente e per i libretti di risparmio presso banche e Poste italiane il bollo è stato stabilito [...]]]></description>
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		<title>Conto deposito, titoli, buoni postali, fondi comuni e polizze vita: imposta di bollo secondo il D.M. 24 maggio 2012 e tassazione delle rendite</title>
		<link>http://www.questidenari.com/?p=9997</link>
		<comments>http://www.questidenari.com/?p=9997#comments</comments>
		<pubDate>Mon, 17 Dec 2012 03:40:38 +0000</pubDate>
		<dc:creator>L'Autore</dc:creator>
				<category><![CDATA[Commercialista]]></category>
		<category><![CDATA[0.1]]></category>
		<category><![CDATA[0.15]]></category>
		<category><![CDATA[20]]></category>
		<category><![CDATA[2012]]></category>
		<category><![CDATA[2013]]></category>
		<category><![CDATA[24/5/2012]]></category>
		<category><![CDATA[31 dicembre]]></category>
		<category><![CDATA[31.12]]></category>
		<category><![CDATA[34.2]]></category>
		<category><![CDATA[5.000]]></category>
		<category><![CDATA[ammontare]]></category>
		<category><![CDATA[annuo]]></category>
		<category><![CDATA[art. 3]]></category>
		<category><![CDATA[azionari]]></category>
		<category><![CDATA[azioni]]></category>
		<category><![CDATA[bollo]]></category>
		<category><![CDATA[buoni fruttiferi postali]]></category>
		<category><![CDATA[cadenza]]></category>
		<category><![CDATA[capitalizzazione]]></category>
		<category><![CDATA[certificato]]></category>
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		<category><![CDATA[D.M. 24 maggio 2012]]></category>
		<category><![CDATA[data]]></category>
		<category><![CDATA[decorrenza]]></category>
		<category><![CDATA[decreto legge]]></category>
		<category><![CDATA[depositi bancari]]></category>
		<category><![CDATA[depositi postali]]></category>
		<category><![CDATA[deposito]]></category>
		<category><![CDATA[di]]></category>
		<category><![CDATA[dm]]></category>
		<category><![CDATA[dossier]]></category>
		<category><![CDATA[e]]></category>
		<category><![CDATA[esenzioni]]></category>
		<category><![CDATA[euro]]></category>
		<category><![CDATA[fiscale]]></category>
		<category><![CDATA[fondi comuni investimento]]></category>
		<category><![CDATA[giacenza]]></category>
		<category><![CDATA[importo]]></category>
		<category><![CDATA[imposta]]></category>
		<category><![CDATA[in]]></category>
		<category><![CDATA[in vigore]]></category>
		<category><![CDATA[index]]></category>
		<category><![CDATA[intermediario finanziario]]></category>
		<category><![CDATA[invio]]></category>
		<category><![CDATA[limite]]></category>
		<category><![CDATA[linked]]></category>
		<category><![CDATA[mancanza]]></category>
		<category><![CDATA[massimo]]></category>
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		<category><![CDATA[normativa]]></category>
		<category><![CDATA[obbligazioni]]></category>
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		<category><![CDATA[per cento]]></category>
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		<category><![CDATA[periodo]]></category>
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		<category><![CDATA[polizza]]></category>
		<category><![CDATA[polizza assicurativa]]></category>
		<category><![CDATA[postale]]></category>
		<category><![CDATA[poste]]></category>
		<category><![CDATA[presso]]></category>
		<category><![CDATA[private]]></category>
		<category><![CDATA[proporzionale]]></category>
		<category><![CDATA[rapporto]]></category>
		<category><![CDATA[rendicontazione]]></category>
		<category><![CDATA[rendiconto]]></category>
		<category><![CDATA[rendite finanziarie]]></category>
		<category><![CDATA[rimborso]]></category>
		<category><![CDATA[riscatto]]></category>
		<category><![CDATA[senza]]></category>
		<category><![CDATA[soglia]]></category>
		<category><![CDATA[somma]]></category>
		<category><![CDATA[sostitutiva]]></category>
		<category><![CDATA[sotto]]></category>
		<category><![CDATA[superiore a]]></category>
		<category><![CDATA[tassazione]]></category>
		<category><![CDATA[termine]]></category>
		<category><![CDATA[titoli]]></category>
		<category><![CDATA[titoli stato]]></category>
		<category><![CDATA[totale]]></category>
		<category><![CDATA[unit]]></category>
		<category><![CDATA[valore]]></category>
		<category><![CDATA[valore mercato]]></category>
		<category><![CDATA[valorizzazione]]></category>
		<category><![CDATA[vita]]></category>

		<guid isPermaLink="false">http://www.questidenari.com/?p=9997</guid>
		<description><![CDATA[Con le ultime disposizioni attuative del Decreto Ministeriale 24 maggio 2012 è stata specificata l’applicazione dell’imposta di bollo proporzionale sul valore di mercato che colpisce nella misura dello 0,1% per il 2012, e nella misura dello 0,15% per il 2013, le giacenze puntuali dei prodotti finanziari calcolate al termine del periodo rendicontato, ovvero al 31.12 [...]]]></description>
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		<title>Imu: seconda rata entro il 17 settembre 2012 per abitazione principale e assimilata</title>
		<link>http://www.questidenari.com/?p=8913</link>
		<comments>http://www.questidenari.com/?p=8913#comments</comments>
		<pubDate>Fri, 14 Sep 2012 22:22:44 +0000</pubDate>
		<dc:creator>L'Autore</dc:creator>
				<category><![CDATA[Commercialista]]></category>
		<category><![CDATA[%]]></category>
		<category><![CDATA[0.4]]></category>
		<category><![CDATA[17/9/2012]]></category>
		<category><![CDATA[2012]]></category>
		<category><![CDATA[4]]></category>
		<category><![CDATA[abitata]]></category>
		<category><![CDATA[abitazione principale]]></category>
		<category><![CDATA[Aire]]></category>
		<category><![CDATA[aliquota]]></category>
		<category><![CDATA[anziani]]></category>
		<category><![CDATA[assimilata]]></category>
		<category><![CDATA[circolare 3 df]]></category>
		<category><![CDATA[cittadini]]></category>
		<category><![CDATA[comunale]]></category>
		<category><![CDATA[del 18 maggio]]></category>
		<category><![CDATA[delibera]]></category>
		<category><![CDATA[detrazione]]></category>
		<category><![CDATA[diritto reale]]></category>
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		<category><![CDATA[entro]]></category>
		<category><![CDATA[favorevole]]></category>
		<category><![CDATA[godimento]]></category>
		<category><![CDATA[imposta municipale]]></category>
		<category><![CDATA[imu]]></category>
		<category><![CDATA[non]]></category>
		<category><![CDATA[pagamento]]></category>
		<category><![CDATA[per]]></category>
		<category><![CDATA[per mille]]></category>
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		<category><![CDATA[rata]]></category>
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		<category><![CDATA[usufrutto]]></category>

		<guid isPermaLink="false">http://www.questidenari.com/?p=8913</guid>
		<description><![CDATA[La possibilità di pagamento dell’Imu in tre tranche &#8211; di cui la seconda, prevista soltanto per quest’anno, scade il prossimo 17 settembre &#8211; è stata offerta ai proprietari dell’abitazione principale o ai titolari di altro diritto reale di godimento sulla stessa; pari facoltà sussiste in tutte le ipotesi di assimilazione all’abitazione principale elencate dal punto [...]]]></description>
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		</item>
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		<title>Riqualificazione energetica secondo il D.L. 83/2012 convertito dalla Legge 134/2012: causale e data del bonifico per autonomi e persone fisiche; data rilevante per le imprese</title>
		<link>http://www.questidenari.com/?p=8719</link>
		<comments>http://www.questidenari.com/?p=8719#comments</comments>
		<pubDate>Wed, 22 Aug 2012 23:30:00 +0000</pubDate>
		<dc:creator>L'Autore</dc:creator>
				<category><![CDATA[Commercialista]]></category>
		<category><![CDATA[%]]></category>
		<category><![CDATA[2012]]></category>
		<category><![CDATA[22 giugno 2012 n 83]]></category>
		<category><![CDATA[22/6/2012]]></category>
		<category><![CDATA[30/6/2013]]></category>
		<category><![CDATA[55]]></category>
		<category><![CDATA[7/8/2012]]></category>
		<category><![CDATA[aliquota]]></category>
		<category><![CDATA[ammontare]]></category>
		<category><![CDATA[art. 11]]></category>
		<category><![CDATA[art.1]]></category>
		<category><![CDATA[attestato certificazione energetica]]></category>
		<category><![CDATA[autonomi]]></category>
		<category><![CDATA[bancario]]></category>
		<category><![CDATA[beni mobili]]></category>
		<category><![CDATA[bon.]]></category>
		<category><![CDATA[bonifico]]></category>
		<category><![CDATA[bonifico on line]]></category>
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		<category><![CDATA[causale]]></category>
		<category><![CDATA[comma 345]]></category>
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		<category><![CDATA[consegna]]></category>
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		<category><![CDATA[conversione]]></category>
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		<category><![CDATA[decreto]]></category>
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		<category><![CDATA[decreto sviluppo]]></category>
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		<category><![CDATA[detrazione fiscale]]></category>
		<category><![CDATA[di]]></category>
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		<category><![CDATA[edifici]]></category>
		<category><![CDATA[edilizia]]></category>
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		<category><![CDATA[efficientamento]]></category>
		<category><![CDATA[Enea]]></category>
		<category><![CDATA[energia]]></category>
		<category><![CDATA[entro]]></category>
		<category><![CDATA[euro]]></category>
		<category><![CDATA[fattura]]></category>
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		<category><![CDATA[l 296 06]]></category>
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		<category><![CDATA[legge]]></category>
		<category><![CDATA[legge 134/2012]]></category>
		<category><![CDATA[legge 27 dicembre 2006 n. 296]]></category>
		<category><![CDATA[legge 7 agosto 2012 n. 134]]></category>
		<category><![CDATA[normativa]]></category>
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		<category><![CDATA[prestazione]]></category>
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		<category><![CDATA[risparmio energetico]]></category>
		<category><![CDATA[servizio]]></category>
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		<category><![CDATA[spesa]]></category>
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		<guid isPermaLink="false">http://www.questidenari.com/?p=8719</guid>
		<description><![CDATA[(continua da “Ristrutturazione edilizia: limiti di spesa e detrazione fiscale, causale e data del bonifico per acconto e saldo”) DECRETO LEGGE 22 giugno 2012, n. 83, art. 11 (Detrazioni per interventi di ristrutturazione e di efficientamento energetico), 2° comma modificato dalla Legge 7 agosto 2012, n. 134 &#8211; in SO n. 171, relativo alla G.U. [...]]]></description>
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		<title>Ristrutturazione edilizia: limiti di spesa e detrazione fiscale, causale e data del bonifico per acconto e saldo</title>
		<link>http://www.questidenari.com/?p=8637</link>
		<comments>http://www.questidenari.com/?p=8637#comments</comments>
		<pubDate>Mon, 06 Aug 2012 15:56:24 +0000</pubDate>
		<dc:creator>L'Autore</dc:creator>
				<category><![CDATA[Commercialista]]></category>
		<category><![CDATA[%]]></category>
		<category><![CDATA[2012]]></category>
		<category><![CDATA[22 giugno 2012 n 83]]></category>
		<category><![CDATA[22/6/2012]]></category>
		<category><![CDATA[25/6/2012]]></category>
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		<category><![CDATA[3/8/2012]]></category>
		<category><![CDATA[30/6/2013]]></category>
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		<category><![CDATA[36]]></category>
		<category><![CDATA[48.000]]></category>
		<category><![CDATA[50%]]></category>
		<category><![CDATA[96.000]]></category>
		<category><![CDATA[a]]></category>
		<category><![CDATA[acconto]]></category>
		<category><![CDATA[aliquota]]></category>
		<category><![CDATA[ammontare]]></category>
		<category><![CDATA[annuo]]></category>
		<category><![CDATA[appartamento]]></category>
		<category><![CDATA[art. 16-bis]]></category>
		<category><![CDATA[bancario]]></category>
		<category><![CDATA[bonifico]]></category>
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		<category><![CDATA[bonus]]></category>
		<category><![CDATA[casa]]></category>
		<category><![CDATA[causale]]></category>
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		<category><![CDATA[decorrenza]]></category>
		<category><![CDATA[decreto]]></category>
		<category><![CDATA[decreto legge]]></category>
		<category><![CDATA[decreto sviluppo]]></category>
		<category><![CDATA[detrazione]]></category>
		<category><![CDATA[detrazione fiscale]]></category>
		<category><![CDATA[di]]></category>
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		<category><![CDATA[dl 83 2012]]></category>
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		<category><![CDATA[e]]></category>
		<category><![CDATA[edifici]]></category>
		<category><![CDATA[edilizia]]></category>
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		<category><![CDATA[entro]]></category>
		<category><![CDATA[esempio]]></category>
		<category><![CDATA[euro]]></category>
		<category><![CDATA[fattura]]></category>
		<category><![CDATA[fiscale]]></category>
		<category><![CDATA[immobile ristrutturato]]></category>
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		<category><![CDATA[imposta]]></category>
		<category><![CDATA[in]]></category>
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		<category><![CDATA[intervento]]></category>
		<category><![CDATA[IRES]]></category>
		<category><![CDATA[IRPEF]]></category>
		<category><![CDATA[lavori]]></category>
		<category><![CDATA[legge]]></category>
		<category><![CDATA[limite]]></category>
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		<category><![CDATA[normativa]]></category>
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		<category><![CDATA[per cento]]></category>
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		<category><![CDATA[pertinenza]]></category>
		<category><![CDATA[pluriennale]]></category>
		<category><![CDATA[postale]]></category>
		<category><![CDATA[prosecuzione lavori]]></category>
		<category><![CDATA[recupero]]></category>
		<category><![CDATA[residenziale]]></category>
		<category><![CDATA[ricostruzione]]></category>
		<category><![CDATA[ripristino]]></category>
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		<category><![CDATA[ristrutturare]]></category>
		<category><![CDATA[ristrutturazione]]></category>
		<category><![CDATA[ristrutturazioni edilizie]]></category>
		<category><![CDATA[rurale]]></category>
		<category><![CDATA[saldo]]></category>
		<category><![CDATA[spesa]]></category>
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		<category><![CDATA[sulla]]></category>
		<category><![CDATA[tassa]]></category>
		<category><![CDATA[tassazione]]></category>
		<category><![CDATA[termine]]></category>
		<category><![CDATA[tuir]]></category>
		<category><![CDATA[ultimazione]]></category>
		<category><![CDATA[unità immobiliare]]></category>

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		<description><![CDATA[(continua da “D.L. 83/2012: detrazione 50% per intervento di ristrutturazione edilizia e bonifico”) Il Decreto Sviluppo 2012 richiama l’art. 16-bis del D.P.R. 917/1986, in base al quale il computo dei limiti deve essere effettuato distintamente per periodo d’imposta; il contribuente applicherà per l’anno 2012 sullo stesso immobile comprensivo di pertinenze, per lo stesso intervento (anche [...]]]></description>
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		<title>D.L. 83/2012: detrazione 50% per intervento di ristrutturazione edilizia e bonifico</title>
		<link>http://www.questidenari.com/?p=8448</link>
		<comments>http://www.questidenari.com/?p=8448#comments</comments>
		<pubDate>Sun, 15 Jul 2012 02:10:42 +0000</pubDate>
		<dc:creator>L'Autore</dc:creator>
				<category><![CDATA[Commercialista]]></category>
		<category><![CDATA[%]]></category>
		<category><![CDATA[1/1/2012]]></category>
		<category><![CDATA[10]]></category>
		<category><![CDATA[10/6/2004]]></category>
		<category><![CDATA[2012]]></category>
		<category><![CDATA[22 giugno 2012 n 83]]></category>
		<category><![CDATA[22/6/2012]]></category>
		<category><![CDATA[26/6/2012]]></category>
		<category><![CDATA[50%]]></category>
		<category><![CDATA[55/e del 7 giugno 2012]]></category>
		<category><![CDATA[96.000]]></category>
		<category><![CDATA[a]]></category>
		<category><![CDATA[aliquota]]></category>
		<category><![CDATA[amministratore]]></category>
		<category><![CDATA[ammontare]]></category>
		<category><![CDATA[anni]]></category>
		<category><![CDATA[annuo]]></category>
		<category><![CDATA[appartamento]]></category>
		<category><![CDATA[art. 11]]></category>
		<category><![CDATA[ascensori]]></category>
		<category><![CDATA[autorimesse]]></category>
		<category><![CDATA[bancario]]></category>
		<category><![CDATA[barriere architettoniche]]></category>
		<category><![CDATA[bonifica]]></category>
		<category><![CDATA[bonifico]]></category>
		<category><![CDATA[bonifico on line]]></category>
		<category><![CDATA[bonus]]></category>
		<category><![CDATA[cablatura]]></category>
		<category><![CDATA[casa]]></category>
		<category><![CDATA[causale]]></category>
		<category><![CDATA[circolare 24 e 2004]]></category>
		<category><![CDATA[circolare n. 24e del 10 giugno 2004]]></category>
		<category><![CDATA[climatizzazione invernale]]></category>
		<category><![CDATA[codice fiscale]]></category>
		<category><![CDATA[condominiali]]></category>
		<category><![CDATA[condominio]]></category>
		<category><![CDATA[data]]></category>
		<category><![CDATA[decorrenza]]></category>
		<category><![CDATA[decreto]]></category>
		<category><![CDATA[decreto legge]]></category>
		<category><![CDATA[decreto sviluppo]]></category>
		<category><![CDATA[detenzione]]></category>
		<category><![CDATA[detrazione]]></category>
		<category><![CDATA[detrazione fiscale]]></category>
		<category><![CDATA[di]]></category>
		<category><![CDATA[dichiarazione]]></category>
		<category><![CDATA[dl 83 2012]]></category>
		<category><![CDATA[documentate]]></category>
		<category><![CDATA[domanda]]></category>
		<category><![CDATA[domestici]]></category>
		<category><![CDATA[e]]></category>
		<category><![CDATA[edifici]]></category>
		<category><![CDATA[edilizia]]></category>
		<category><![CDATA[edilizio]]></category>
		<category><![CDATA[efficientamento]]></category>
		<category><![CDATA[eliminazione]]></category>
		<category><![CDATA[energetica]]></category>
		<category><![CDATA[energia]]></category>
		<category><![CDATA[entrata in vigore]]></category>
		<category><![CDATA[entro]]></category>
		<category><![CDATA[euro]]></category>
		<category><![CDATA[eventi calamitosi]]></category>
		<category><![CDATA[fabbisogno energetico]]></category>
		<category><![CDATA[fiscale]]></category>
		<category><![CDATA[fonti rinnovabili]]></category>
		<category><![CDATA[immobile ristrutturato]]></category>
		<category><![CDATA[immobili]]></category>
		<category><![CDATA[impianti]]></category>
		<category><![CDATA[imposta]]></category>
		<category><![CDATA[in]]></category>
		<category><![CDATA[in vigore]]></category>
		<category><![CDATA[incompleto]]></category>
		<category><![CDATA[infortuni]]></category>
		<category><![CDATA[inquinamento acustico]]></category>
		<category><![CDATA[interventi]]></category>
		<category><![CDATA[intervento]]></category>
		<category><![CDATA[limite]]></category>
		<category><![CDATA[mancanza]]></category>
		<category><![CDATA[manutenzione ordinaria]]></category>
		<category><![CDATA[manutenzione straordinaria]]></category>
		<category><![CDATA[massimo]]></category>
		<category><![CDATA[misure antisismiche]]></category>
		<category><![CDATA[montacarichi]]></category>
		<category><![CDATA[Monti]]></category>
		<category><![CDATA[normativa]]></category>
		<category><![CDATA[nuove regole]]></category>
		<category><![CDATA[opere]]></category>
		<category><![CDATA[pannelli solari]]></category>
		<category><![CDATA[parti]]></category>
		<category><![CDATA[parti comuni]]></category>
		<category><![CDATA[partita iva]]></category>
		<category><![CDATA[patrimonio edilizio]]></category>
		<category><![CDATA[per cento]]></category>
		<category><![CDATA[periodo]]></category>
		<category><![CDATA[pertinenza]]></category>
		<category><![CDATA[pompa di calore]]></category>
		<category><![CDATA[postale]]></category>
		<category><![CDATA[posti auto]]></category>
		<category><![CDATA[quote annue]]></category>
		<category><![CDATA[rate]]></category>
		<category><![CDATA[rateazione]]></category>
		<category><![CDATA[recupero]]></category>
		<category><![CDATA[residenziale]]></category>
		<category><![CDATA[restauro]]></category>
		<category><![CDATA[restituzione]]></category>
		<category><![CDATA[ricostruzione]]></category>
		<category><![CDATA[ripetizione]]></category>
		<category><![CDATA[ripristino]]></category>
		<category><![CDATA[riqualificazione]]></category>
		<category><![CDATA[risanamento conservativo]]></category>
		<category><![CDATA[risoluzione]]></category>
		<category><![CDATA[risparmio energetico]]></category>
		<category><![CDATA[ristrutturare]]></category>
		<category><![CDATA[ristrutturazione]]></category>
		<category><![CDATA[ristrutturazioni edilizie]]></category>
		<category><![CDATA[rurale]]></category>
		<category><![CDATA[scalda acqua elettrico]]></category>
		<category><![CDATA[scalda acqua pompa]]></category>
		<category><![CDATA[scaldacqua]]></category>
		<category><![CDATA[sicurezza]]></category>
		<category><![CDATA[spesa]]></category>
		<category><![CDATA[spese]]></category>
		<category><![CDATA[statica]]></category>
		<category><![CDATA[stato emergenza]]></category>
		<category><![CDATA[sulla]]></category>
		<category><![CDATA[tassa]]></category>
		<category><![CDATA[tassazione]]></category>
		<category><![CDATA[termine]]></category>
		<category><![CDATA[terreni]]></category>
		<category><![CDATA[tradizionale]]></category>
		<category><![CDATA[unità immobiliare]]></category>

		<guid isPermaLink="false">http://www.questidenari.com/?p=8448</guid>
		<description><![CDATA[Come stabilisce l’art. 11 del Decreto Sviluppo, comma 1, a partire dal giorno di pubblicazione del Decreto e fino al 30 giugno 2013, aumenta al 50% il bonus fiscale sulle ristrutturazioni edilizie e raggiunge la cifra di 96.000 euro il limite di spesa per unità immobiliare. Dal 1° gennaio 2012 fino al 25 giugno 2012, [...]]]></description>
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		</item>
		<item>
		<title>Sanzioni Imu per mancato o ritardato pagamento</title>
		<link>http://www.questidenari.com/?p=8144</link>
		<comments>http://www.questidenari.com/?p=8144#comments</comments>
		<pubDate>Thu, 21 Jun 2012 12:38:09 +0000</pubDate>
		<dc:creator>L'Autore</dc:creator>
				<category><![CDATA[Commercialista]]></category>
		<category><![CDATA[0.2%]]></category>
		<category><![CDATA[15 giorni]]></category>
		<category><![CDATA[17/12/2012]]></category>
		<category><![CDATA[18 dicembre 1997 n. 471]]></category>
		<category><![CDATA[18/6/2012]]></category>
		<category><![CDATA[2012]]></category>
		<category><![CDATA[3]]></category>
		<category><![CDATA[3.75%]]></category>
		<category><![CDATA[30]]></category>
		<category><![CDATA[30 giorni]]></category>
		<category><![CDATA[acconto]]></category>
		<category><![CDATA[aliquota]]></category>
		<category><![CDATA[art. 13]]></category>
		<category><![CDATA[calcolo]]></category>
		<category><![CDATA[circolare 3 df]]></category>
		<category><![CDATA[conguaglio]]></category>
		<category><![CDATA[del 18 maggio]]></category>
		<category><![CDATA[dlgs 471 97]]></category>
		<category><![CDATA[dovuta]]></category>
		<category><![CDATA[entro]]></category>
		<category><![CDATA[euro]]></category>
		<category><![CDATA[giornaliero]]></category>
		<category><![CDATA[giugno]]></category>
		<category><![CDATA[importo]]></category>
		<category><![CDATA[imposta]]></category>
		<category><![CDATA[imposta municipale]]></category>
		<category><![CDATA[imu]]></category>
		<category><![CDATA[interessi legali]]></category>
		<category><![CDATA[mancato]]></category>
		<category><![CDATA[omesso]]></category>
		<category><![CDATA[pagamento]]></category>
		<category><![CDATA[pagare]]></category>
		<category><![CDATA[periodo]]></category>
		<category><![CDATA[propria]]></category>
		<category><![CDATA[rata]]></category>
		<category><![CDATA[rate]]></category>
		<category><![CDATA[rateizzazione]]></category>
		<category><![CDATA[ravvedimento]]></category>
		<category><![CDATA[ritardato]]></category>
		<category><![CDATA[saldo]]></category>
		<category><![CDATA[sanzioni]]></category>
		<category><![CDATA[scadenza]]></category>
		<category><![CDATA[si paga]]></category>
		<category><![CDATA[tassa]]></category>
		<category><![CDATA[tempo]]></category>
		<category><![CDATA[va pagata]]></category>
		<category><![CDATA[versamenti]]></category>

		<guid isPermaLink="false">http://www.questidenari.com/?p=8144</guid>
		<description><![CDATA[Come è noto, non saranno applicate sanzioni né interessi al contribuente che sia incorso in eventuali errori per la determinazione dell’importo dovuto per l’acconto Imu (termine ultimo scaduto il 18 giugno 2012). Diversamente, la Circolare n. 3/DF richiama l’art. 13 del D.Lgs. 471/1997 al fine di fissare le sanzioni per ritardato od omesso pagamento: la [...]]]></description>
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		<title>Istruzioni Imu 2012: acconto per abitazione principale e pertinenza (versamento in 3 rate). Ipotesi di aumento dell’aliquota</title>
		<link>http://www.questidenari.com/?p=8094</link>
		<comments>http://www.questidenari.com/?p=8094#comments</comments>
		<pubDate>Fri, 15 Jun 2012 03:41:53 +0000</pubDate>
		<dc:creator>L'Autore</dc:creator>
				<category><![CDATA[Commercialista]]></category>
		<category><![CDATA[17/12/2012]]></category>
		<category><![CDATA[17/9/2012]]></category>
		<category><![CDATA[18/6/2012]]></category>
		<category><![CDATA[2]]></category>
		<category><![CDATA[2012]]></category>
		<category><![CDATA[26]]></category>
		<category><![CDATA[3]]></category>
		<category><![CDATA[33.3%]]></category>
		<category><![CDATA[3912]]></category>
		<category><![CDATA[5]]></category>
		<category><![CDATA[a]]></category>
		<category><![CDATA[abitazione]]></category>
		<category><![CDATA[acconto]]></category>
		<category><![CDATA[aliquota]]></category>
		<category><![CDATA[anni]]></category>
		<category><![CDATA[arrotondamento]]></category>
		<category><![CDATA[aumento]]></category>
		<category><![CDATA[calcolo]]></category>
		<category><![CDATA[catastale]]></category>
		<category><![CDATA[circolare 3 df]]></category>
		<category><![CDATA[codici tributo]]></category>
		<category><![CDATA[competenza]]></category>
		<category><![CDATA[compilazione]]></category>
		<category><![CDATA[conguaglio]]></category>
		<category><![CDATA[del 18 maggio]]></category>
		<category><![CDATA[detrazione]]></category>
		<category><![CDATA[di]]></category>
		<category><![CDATA[di riferimento]]></category>
		<category><![CDATA[differenza]]></category>
		<category><![CDATA[dimora abituale]]></category>
		<category><![CDATA[dovuta]]></category>
		<category><![CDATA[due]]></category>
		<category><![CDATA[e]]></category>
		<category><![CDATA[entro]]></category>
		<category><![CDATA[esempio]]></category>
		<category><![CDATA[euro]]></category>
		<category><![CDATA[F24]]></category>
		<category><![CDATA[figlio]]></category>
		<category><![CDATA[giugno]]></category>
		<category><![CDATA[imposta]]></category>
		<category><![CDATA[imposta municipale]]></category>
		<category><![CDATA[imu]]></category>
		<category><![CDATA[istruzioni]]></category>
		<category><![CDATA[lorda]]></category>
		<category><![CDATA[maggiorazione]]></category>
		<category><![CDATA[metà]]></category>
		<category><![CDATA[minori]]></category>
		<category><![CDATA[modello]]></category>
		<category><![CDATA[modulo F24]]></category>
		<category><![CDATA[moltiplicatore]]></category>
		<category><![CDATA[netta]]></category>
		<category><![CDATA[nuova]]></category>
		<category><![CDATA[pagamento]]></category>
		<category><![CDATA[pagare]]></category>
		<category><![CDATA[periodo]]></category>
		<category><![CDATA[pertinenza]]></category>
		<category><![CDATA[possesso]]></category>
		<category><![CDATA[prima]]></category>
		<category><![CDATA[prima casa]]></category>
		<category><![CDATA[proporzionale]]></category>
		<category><![CDATA[propria]]></category>
		<category><![CDATA[proprietà]]></category>
		<category><![CDATA[proprietario]]></category>
		<category><![CDATA[quota]]></category>
		<category><![CDATA[rata]]></category>
		<category><![CDATA[rate]]></category>
		<category><![CDATA[rateizzazione]]></category>
		<category><![CDATA[rendita]]></category>
		<category><![CDATA[residenza anagrafica]]></category>
		<category><![CDATA[rivalutazione]]></category>
		<category><![CDATA[saldo]]></category>
		<category><![CDATA[scadenza]]></category>
		<category><![CDATA[seconda casa]]></category>
		<category><![CDATA[si paga]]></category>
		<category><![CDATA[su]]></category>
		<category><![CDATA[tassa]]></category>
		<category><![CDATA[tempo]]></category>
		<category><![CDATA[tra]]></category>
		<category><![CDATA[tre]]></category>
		<category><![CDATA[un terzo]]></category>
		<category><![CDATA[unica]]></category>
		<category><![CDATA[va pagata]]></category>
		<category><![CDATA[versamenti]]></category>

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		<description><![CDATA[(continua da “Istruzioni Imu 2012: esempio di acconto per casa a disposizione per una parte dell’anno. Saldo con aliquota aumentata”) Riguardo all’assolvimento dell’imposta su abitazione principale e relative pertinenze, l’Imu può essere versata in tre rate, di cui le prime due rate sono ciascuna pari ad un terzo dell’imposta lorda al netto di un terzo [...]]]></description>
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		<title>Istruzioni Imu 2012: esempio di acconto per casa a disposizione per una parte dell’anno. Saldo con aliquota aumentata</title>
		<link>http://www.questidenari.com/?p=8059</link>
		<comments>http://www.questidenari.com/?p=8059#comments</comments>
		<pubDate>Tue, 12 Jun 2012 23:37:36 +0000</pubDate>
		<dc:creator>L'Autore</dc:creator>
				<category><![CDATA[Commercialista]]></category>
		<category><![CDATA[17/12/2012]]></category>
		<category><![CDATA[18/6/2012]]></category>
		<category><![CDATA[2]]></category>
		<category><![CDATA[2012]]></category>
		<category><![CDATA[3918]]></category>
		<category><![CDATA[3919]]></category>
		<category><![CDATA[a]]></category>
		<category><![CDATA[abitazione]]></category>
		<category><![CDATA[acconto]]></category>
		<category><![CDATA[agenzia entrate]]></category>
		<category><![CDATA[aliquota]]></category>
		<category><![CDATA[allo stato]]></category>
		<category><![CDATA[arrotondamento]]></category>
		<category><![CDATA[calcolo]]></category>
		<category><![CDATA[casa a disposizione]]></category>
		<category><![CDATA[circolare 3 df]]></category>
		<category><![CDATA[codici tributo]]></category>
		<category><![CDATA[competenza]]></category>
		<category><![CDATA[compilazione]]></category>
		<category><![CDATA[comuni]]></category>
		<category><![CDATA[conguaglio]]></category>
		<category><![CDATA[del 18 maggio]]></category>
		<category><![CDATA[di]]></category>
		<category><![CDATA[di riferimento]]></category>
		<category><![CDATA[differenza]]></category>
		<category><![CDATA[dovuta]]></category>
		<category><![CDATA[due]]></category>
		<category><![CDATA[e]]></category>
		<category><![CDATA[entro]]></category>
		<category><![CDATA[esempio]]></category>
		<category><![CDATA[euro]]></category>
		<category><![CDATA[F24]]></category>
		<category><![CDATA[giugno]]></category>
		<category><![CDATA[ICI]]></category>
		<category><![CDATA[imposta]]></category>
		<category><![CDATA[imposta municipale]]></category>
		<category><![CDATA[imu]]></category>
		<category><![CDATA[istituzione]]></category>
		<category><![CDATA[istruzioni]]></category>
		<category><![CDATA[metà]]></category>
		<category><![CDATA[modello]]></category>
		<category><![CDATA[modulo F24]]></category>
		<category><![CDATA[nuova]]></category>
		<category><![CDATA[pagamento]]></category>
		<category><![CDATA[pagare]]></category>
		<category><![CDATA[periodo]]></category>
		<category><![CDATA[possesso]]></category>
		<category><![CDATA[prima]]></category>
		<category><![CDATA[proporzionale]]></category>
		<category><![CDATA[propria]]></category>
		<category><![CDATA[proprietà]]></category>
		<category><![CDATA[proprietario]]></category>
		<category><![CDATA[quota]]></category>
		<category><![CDATA[quota comune]]></category>
		<category><![CDATA[quota stato]]></category>
		<category><![CDATA[rata]]></category>
		<category><![CDATA[rate]]></category>
		<category><![CDATA[rateizzazione]]></category>
		<category><![CDATA[rimborsi fiscali]]></category>
		<category><![CDATA[rimborso]]></category>
		<category><![CDATA[saldo]]></category>
		<category><![CDATA[scadenza]]></category>
		<category><![CDATA[scaricabile]]></category>
		<category><![CDATA[seconda casa]]></category>
		<category><![CDATA[si paga]]></category>
		<category><![CDATA[su]]></category>
		<category><![CDATA[tassa]]></category>
		<category><![CDATA[tempo]]></category>
		<category><![CDATA[tra]]></category>
		<category><![CDATA[unica]]></category>
		<category><![CDATA[va pagata]]></category>
		<category><![CDATA[versamenti]]></category>

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		<description><![CDATA[(continua da “Istruzioni Imu 2012: acconto entro il 18 giugno per casa a disposizione, codici tributo. Esempio di saldo con aliquota aumentata”) La Circolare n. 3/DF riprende l’esempio già esposto (Esempio 16) ed apporta l’unica integrazione relativa al possesso protratto per nove mesi dell’anno dell’abitazione tenuta a disposizione dal proprietario (100%): la prima rata da [...]]]></description>
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		<title>Istruzioni Imu 2012: acconto entro il 18 giugno per casa a disposizione, codici tributo. Esempio di saldo con aliquota aumentata</title>
		<link>http://www.questidenari.com/?p=7980</link>
		<comments>http://www.questidenari.com/?p=7980#comments</comments>
		<pubDate>Mon, 11 Jun 2012 13:48:31 +0000</pubDate>
		<dc:creator>L'Autore</dc:creator>
				<category><![CDATA[Commercialista]]></category>
		<category><![CDATA[12/4/2012]]></category>
		<category><![CDATA[17/12/2012]]></category>
		<category><![CDATA[18/6/2012]]></category>
		<category><![CDATA[2]]></category>
		<category><![CDATA[2012]]></category>
		<category><![CDATA[3]]></category>
		<category><![CDATA[3918]]></category>
		<category><![CDATA[3919]]></category>
		<category><![CDATA[a]]></category>
		<category><![CDATA[abitazione]]></category>
		<category><![CDATA[acconto]]></category>
		<category><![CDATA[agenzia entrate]]></category>
		<category><![CDATA[aliquota]]></category>
		<category><![CDATA[allo stato]]></category>
		<category><![CDATA[arrotondamento]]></category>
		<category><![CDATA[base]]></category>
		<category><![CDATA[base imponibile]]></category>
		<category><![CDATA[calcolo]]></category>
		<category><![CDATA[casa a disposizione]]></category>
		<category><![CDATA[circolare 3 df]]></category>
		<category><![CDATA[codici tributo]]></category>
		<category><![CDATA[compilazione]]></category>
		<category><![CDATA[comuni]]></category>
		<category><![CDATA[conguaglio]]></category>
		<category><![CDATA[del 18 maggio]]></category>
		<category><![CDATA[di riferimento]]></category>
		<category><![CDATA[dovuta]]></category>
		<category><![CDATA[due]]></category>
		<category><![CDATA[e]]></category>
		<category><![CDATA[entro]]></category>
		<category><![CDATA[esempio]]></category>
		<category><![CDATA[euro]]></category>
		<category><![CDATA[F24]]></category>
		<category><![CDATA[free download]]></category>
		<category><![CDATA[giugno]]></category>
		<category><![CDATA[gratis]]></category>
		<category><![CDATA[imposta]]></category>
		<category><![CDATA[imposta municipale]]></category>
		<category><![CDATA[imu]]></category>
		<category><![CDATA[istituzione]]></category>
		<category><![CDATA[istruzioni]]></category>
		<category><![CDATA[metà]]></category>
		<category><![CDATA[modello]]></category>
		<category><![CDATA[modulo F24]]></category>
		<category><![CDATA[nuova]]></category>
		<category><![CDATA[pagamento]]></category>
		<category><![CDATA[pagare]]></category>
		<category><![CDATA[periodo]]></category>
		<category><![CDATA[possesso]]></category>
		<category><![CDATA[prima]]></category>
		<category><![CDATA[prima casa]]></category>
		<category><![CDATA[proporzionale]]></category>
		<category><![CDATA[propria]]></category>
		<category><![CDATA[proprietà]]></category>
		<category><![CDATA[proprietario]]></category>
		<category><![CDATA[quota]]></category>
		<category><![CDATA[quota comune]]></category>
		<category><![CDATA[quota stato]]></category>
		<category><![CDATA[rata]]></category>
		<category><![CDATA[rate]]></category>
		<category><![CDATA[rateizzazione]]></category>
		<category><![CDATA[risoluzione 35/e]]></category>
		<category><![CDATA[saldo]]></category>
		<category><![CDATA[scadenza]]></category>
		<category><![CDATA[scaricabile]]></category>
		<category><![CDATA[seconda casa]]></category>
		<category><![CDATA[separazione]]></category>
		<category><![CDATA[si paga]]></category>
		<category><![CDATA[su]]></category>
		<category><![CDATA[tassa]]></category>
		<category><![CDATA[tempo]]></category>
		<category><![CDATA[tre]]></category>
		<category><![CDATA[unica]]></category>
		<category><![CDATA[va pagata]]></category>
		<category><![CDATA[versamenti]]></category>

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		<description><![CDATA[(continua da: “Istruzioni Imu 2012: quota e periodo di possesso, rateizzazione, scadenza e pagamento con F24”) In base a quanto esposto sinora si conclude che: - in caso esistano diversi comproprietari, o diversi contitolari di un diritto reale, l’Imu è pagata da ciascun contribuente in proporzione alla propria quota, in proporzione al periodo di possesso [...]]]></description>
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