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File Circolare-n.53-La-contabilizzazione-dei-fabbricati-e-lo-scorporo-dei-terreni.pdf
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  • September 9, 2026
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File Circolare-n.52-Il-trattamento-dell-immobile-per-professionista-ai-fini-reddituali.pdf
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  • September 9, 2026
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File Circolare-n.51-Assegnazione-agevolata-beni-ai-soci-e-trasformazione-agevolata-in-societa-semplice.pdf
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  • September 9, 2026
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File Circolare-n.50-Le-modifiche-alla-disciplina-IMU.pdf
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  • September 9, 2026
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File Circolare-n.49-Le-correzioni-al-Concordato-Preventivo-Biennale.pdf
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  • September 9, 2026
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File Circolare-n.48-Scade-il-prossimo-30-settembre-il-termine-per-chiedere-il-rimborso-dell-IVA-assolta-in-altri-paesi-europei.pdf
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  • September 9, 2026
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File Circolare-n.47-Chiarimenti-fiscali-estivi-per-lo-Sport-Dilettantistico.pdf
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  • September 9, 2026
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File Circolare-n.46-Decreto-Omnibus-cambiano-ancora-le-regole-per-lauto-concessa-in-uso-promiscuo-al-dipendente.pdf
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  • September 9, 2026
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File Circolare-n.45-Novita-Fiscali-del-D.LGS-7-agosto-2026-n.148.pdf
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  • September 9, 2026
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File Circolare-n.44-Beni-significativi-e-aliquota-IVA-ridotta.pdf
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  • August 26, 2026
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File Circolare-n.43-Credito-di-imposta-beni-strumentali-4.0-proroga-al-15-settembre-2026-delle-comunicazioni-di-completamento.pdf
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  • August 26, 2026
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File Circolare-n.42-IRAP-degli-Studi-Associati-la-Corte-Costituzionale-supera-l-automatismo-impositivo.pdf
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  • August 26, 2026
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File Circolare-n.41-Iper-ammortamento-2026-aperte-le-comunicazioni-di-conferma-dell-investimento.pdf
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  • August 26, 2026
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File Circolare-n.40-Autovetture-dei-professionisti-la-verifica-del-numero-massimo.pdf
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  • August 26, 2026
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File Circolare-n.39-La-rottamazione-delle-cartelle-degli-Enti-Locali.pdf
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  • August 26, 2026
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File Circolare-n.38-Acquisto-e-vendita-di-veicoli-aziendali.pdf
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  • July 10, 2026
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File Circolare-n.37-In-scadenza-al-31-luglio-il-pagamento-della-rottamazione-quinquies.pdf
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  • July 10, 2026
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File Circolare-n.36-Definite-le-regole-tecniche-per-lo-scambio-di-dati-sulle-cripto-attivita.pdf
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  • July 10, 2026
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File Circolare-n.35-Iperammortamento-2026-al-via-dal-12-giugno-scorso-le-comunicazioni-preventive-sulla-piattaforma-GSE.pdf
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  • July 10, 2026
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File Circolare-n.34-Le-scadenze-delle-comunicazioni-alle-casse-previdenziali-private.pdf
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  • July 10, 2026
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File Circolare-n.33-Il-ravvedimento-operoso-dei-versamenti-erariali.pdf
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  • June 11, 2026
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File Circolare-n.32-Tracciabilita-delle-spese-per-lavoratori-dipendenti-e-autonomi.pdf
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  • June 11, 2026
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File Circolare-n.31-Versamento-imposte-modello-redditi-2026.pdf
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  • June 11, 2026
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File Circolare-n.30-Il-nuovo-mansionario-degli-Altri-Soggetti-che-possono-percepire-compensi-sportivi.pdf
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  • June 11, 2026
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File Circolare-n.29-Disciplina-ETS-i-recenti-chiarimenti-del-MLPS.pdf
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  • June 11, 2026
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File Circolare-n.28-Rateazione-dei-debiti-contributivi-INPS-nuovo-regolamento.pdf
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  • June 11, 2026
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File Circolare-n.27-Ripristinata-la-soglia-dei-5000-di-debiti-iscritti-a-ruolo-per-il-benestare-al-pagamento-delle-parcelle-ai-professionisti.pdf
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  • June 11, 2026
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File Circolare-n.26-Concordato-preventivo-biennale-modalita-di-adesione.pdf
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  • June 11, 2026
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File Circolare-n.25-Le-modifiche-al-concordato-preventivo-biennale.pdf
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  • June 11, 2026
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File Circolare-n.24-Applicabilita-della-riduzione-dei-termini-di-accertamento-in-presenza-di-pagamenti-tracciabili.pdf
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  • April 17, 2026
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File Circolare-n.23-L-AdE-chiarisce-il-trattamento-IVA-di-chiropratici-chinesiologi-osteopati-e-massaggiatori-capo-bagnini-MCB.pdf
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  • April 17, 2026
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File Circolare-n.22-I-nuovi-indici-sintetici-di-affidabilita-contributiva-ISAC.pdf
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  • April 17, 2026
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File Circolare-n.21-In-scadenza-al-30-aprile-la-istanza-per-la-rottamazione-quinquies.pdf
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  • April 17, 2026
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File Circolare-n.20-In-scadenza-la-comunicazione-delle-operazioni-in-contante-legate-al-turismo.pdf
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  • April 17, 2026
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File Circolare-n.19-Scade-il-30-aprile-2026-il-termine-per-la-detrazione-dell-IVA-relativa-alle-fatture-ricevute-nel-2025-e-per-l-emissione-delle-note-di-credito.pdf
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  • April 17, 2026
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File Circolare-n.18-La-comunicazione-all-AdE-dei-dati-delle-Strutture-Sanitarie-Private.pdf
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  • April 17, 2026
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File Circolare-n.17-Crediti-IVA-trimestrali-in-scadenza-la-richiesta-di-rimborso-o-compensazione-per-il-1-trim-2026.pdf
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  • April 17, 2026
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File Circolare-n.16-Il-Bonus-pubblicita-2026.pdf
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  • March 3, 2026
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File Circolare-n.15-Scade-il-31-marzo-2026-la-comunicazione-al-GSE-per-i-crediti-4-0.pdf
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  • March 3, 2026
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File Circolare-n.14-Aliquote-contributive-INPS-2026-per-artigiani-e-commercianti.pdf
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  • March 3, 2026
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File Circolare-n.13-La-tassa-di-CC-GG-sui-libri-sociali-per-l-anno-2026.pdf
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  • March 3, 2026
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File Circolare-n.12-RT-POS-non-un-collegamento-fisico-ma-un-abbinamento-logico-1.pdf
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  • March 2, 2026
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File Circolare-n.11-Scade-il-16-marzo-2026-la-certificazione-degli-utili-corrisposti-nel-2025.pdf
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  • February 13, 2026
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File Circolare-n.10-Auto-aziendali-in-uso-promiscuo-tassazione-delle-somme-corrisposte-dal-dipendente-eccedenti-il-fringe-Benefit-risposta-AdE-n14-2026.pdf
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  • February 10, 2026
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File Circolare-n.09-Aliquote-contributive-INPS-2026-per-gli-iscritti-alla-gestione-separata.pdf
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  • February 10, 2026
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File Circolare-n.08-Veicoli-in-uso-a-dipendenti-e-amministratori.pdf
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  • February 10, 2026
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File Circolare-n.07-Acquisto-crediti-da-bonus-edilizi-differenziale-tassato-anche-ai-fini-IRAP-in-capo-agli-Studi-Associati.pdf
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  • February 10, 2026
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File Circolare-n.06-Credito-di-imposta-5-0-residuo-utilizzabile-in-5-rate-annuali.pdf
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  • February 10, 2026
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File Circolare-n.05-Elevata-la-soglia-per-presentare-INTRA-2bis-con-periodicita-mensile.pdf
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  • February 6, 2026
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File Circolare-n.04-La-Certificazione-Unica-2026.pdf
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  • February 2, 2026
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File Circolare-n.03-Richiesta-documentazione-per-dichiarazione-IVA-2026-anno-2025.pdf
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  • January 27, 2026
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File Circolare-n.02-La-Legge-di-bilancio-per-il-2026.pdf
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  • January 13, 2026
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File Circolare-n-.01-CONAI-Invio-dichiarazione-periodica-scadenza-20.01.2026.pdf
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  • January 12, 2026
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