{"id":689,"date":"2015-07-10T16:23:18","date_gmt":"2015-07-10T14:23:18","guid":{"rendered":"http:\/\/www.studiopiantella.com\/?p=689"},"modified":"2015-10-15T16:35:04","modified_gmt":"2015-10-15T14:35:04","slug":"guida-alle-cartelle-di-pagamento-e-ai-mezzi-di-riscossione-coattiva","status":"publish","type":"post","link":"https:\/\/www.studiopiantella.it\/fr\/doc\/guida-alle-cartelle-di-pagamento-e-ai-mezzi-di-riscossione-coattiva\/","title":{"rendered":"Guida alle cartelle di pagamento e ai mezzi di riscossione coattiva"},"content":{"rendered":"<p>Scarica il documento in formato PDF<\/p>\n<p><a href=\"http:\/\/www.studiopiantella.com\/wp-content\/uploads\/2015\/10\/Guida_Cartelle_di_pagamento_e_mezzi_di_riscossione_coattiva.pdf\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" class=\" alignleft wp-image-211\" src=\"https:\/\/i0.wp.com\/www.studiopiantella.com\/wp-content\/uploads\/2015\/06\/pdf-icon.png?resize=53%2C53\" alt=\"pdf-icon\" width=\"53\" height=\"53\" srcset=\"https:\/\/i0.wp.com\/www.studiopiantella.it\/fr\/wp-content\/uploads\/2015\/06\/pdf-icon.png?w=300&amp;ssl=1 300w, https:\/\/i0.wp.com\/www.studiopiantella.it\/fr\/wp-content\/uploads\/2015\/06\/pdf-icon.png?resize=150%2C150&amp;ssl=1 150w, https:\/\/i0.wp.com\/www.studiopiantella.it\/fr\/wp-content\/uploads\/2015\/06\/pdf-icon.png?resize=200%2C200&amp;ssl=1 200w\" sizes=\"(max-width: 53px) 100vw, 53px\" data-recalc-dims=\"1\" \/><\/a><\/p>\n<p><a href=\"http:\/\/www.studiopiantella.com\/wp-content\/uploads\/2015\/10\/Guida_Cartelle_di_pagamento_e_mezzi_di_riscossione_coattiva.pdf\">Guida alle cartelle di pagamento e ai mezzi di riscossione coattiva<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Scarica il documento in formato PDF Guida alle cartelle di pagamento e ai mezzi di riscossione coattiva<\/p>\n","protected":false},"author":1,"featured_media":533,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[7,13],"tags":[109,110],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/www.studiopiantella.it\/fr\/wp-content\/uploads\/2015\/07\/circolari_icon.jpg?fit=130%2C130&ssl=1","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pb6edk-b7","jetpack-related-posts":[{"id":776,"url":"https:\/\/www.studiopiantella.it\/fr\/doc\/attuazione-della-riforma-fiscale-novita-in-materia-di-riscossione\/","url_meta":{"origin":689,"position":0},"title":"Attuazione della riforma fiscale: novit\u00e0 in materia di riscossione","author":"admin","date":"octobre 22, 2015","format":false,"excerpt":"Scarica il documento in formato PDF \u00a0Approfondimento\u00a012: Attuazione della riforma fiscale: novit\u00e0 in materia di riscossione","rel":"","context":"Dans &quot;Approfondissements&quot;","block_context":{"text":"Approfondissements","link":"https:\/\/www.studiopiantella.it\/fr\/category\/doc\/appr\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":844,"url":"https:\/\/www.studiopiantella.it\/fr\/doc\/circolare-n-11-novembre\/","url_meta":{"origin":689,"position":1},"title":"Circolare n.11 Novembre","author":"admin","date":"novembre 18, 2015","format":false,"excerpt":"Scarica il documento in formato PDF \u00a0Circolare specialistica su temi giuridici, tributari e finanziari Novembre 2015","rel":"","context":"Dans &quot;Circulaires&quot;","block_context":{"text":"Circulaires","link":"https:\/\/www.studiopiantella.it\/fr\/category\/doc\/cir\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":1003,"url":"https:\/\/www.studiopiantella.it\/fr\/news\/si-concretizza-la-rottamazione-delle-cartelle-vanno-via-le-sanzioni-e-gli-interessi\/","url_meta":{"origin":689,"position":2},"title":"Si concretizza la rottamazione delle cartelle, vanno via le sanzioni e gli interessi","author":"PL Bisaschi","date":"octobre 19, 2016","format":false,"excerpt":"Sulla\u00a0base\u00a0delle\u00a0anticipazioni\u00a0relative\u00a0al\u00a0disegno\u00a0di\u00a0legge\u00a0di\u00a0bilancio\u00a02017\u00a0nonch\u00e9\u00a0al\u00a0decreto legge\u00a0collegato,\u00a0\u00e8\u00a0ormai\u00a0certa\u00a0l\u2019ipotesi\u00a0di\u00a0una\u00a0rottamazione\u00a0delle\u00a0cartelle. Dovrebbe\u00a0trattarsi\u00a0di\u00a0una\u00a0definizione\u00a0diversa\u00a0sia\u00a0da\u00a0quella\u00a0del\u00a0vecchio\u00a0art.\u00a012\u00a0della\u00a0L.289\/2002\u00a0(ove\u00a0non\u00a0venivano\u00a0travolte\u00a0solo\u00a0le\u00a0sanzioni\u00a0e\u00a0gli\u00a0interessi,\u00a0ma\u00a0anche\u00a0una consistente\u00a0quota\u00a0di\u00a0imposte),\u00a0sia\u00a0da\u00a0quella,\u00a0pi\u00f9\u00a0recente,\u00a0del\u00a0DL\u00a016\/2014,\u00a0che\u00a0contemplava la\u00a0sola\u00a0espunzione\u00a0degli\u00a0interessi. In\u00a0pratica,\u00a0la\u00a0soluzione\u00a0proposta\u00a0dall\u2019Esecutivo\u00a0assumerebbe una posizione intermedia fra\u00a0le\u00a0due\u00a0precedenti\u00a0definizioni. Come\u00a0pi\u00f9\u00a0volte\u00a0ribadito\u00a0dal\u00a0Viceministro\u00a0all\u2019Economia\u00a0Enrico\u00a0Zanetti,\u00a0non\u00a0sar\u00e0 tecnicamente\u00a0un\u00a0condono,\u00a0nel\u00a0senso\u00a0che\u00a0il\u00a0contribuente\u00a0dovr\u00e0\u00a0pur\u00a0sempre\u00a0pagare\u00a0la totalit\u00e0\u00a0delle\u00a0somme\u00a0iscritte\u00a0a\u00a0ruolo\u00a0a\u00a0titolo\u00a0di\u00a0imposta\u00a0e\u00a0contributi\u00a0o\u00a0affidate\u00a0ad\u00a0Equitalia in\u00a0forza\u00a0di\u00a0accertamento\u00a0esecutivo. Verranno\u00a0per\u00f2\u00a0espunti\u00a0gli\u00a0interessi,\u00a0le\u00a0sanzioni\u00a0e\u00a0gli\u00a0aggi\u00a0di\u00a0riscossione,\u00a0cosa\u00a0non\u00a0da\u00a0poco, visto\u00a0che\u00a0nonostante\u00a0la\u00a0definizione\u00a0possa al momento\u00a0apparire\u00a0ancora\u00a0dubbia\u00a0per\u00a0alcune entrate\u00a0come\u00a0le\u00a0sanzioni\u00a0del\u00a0Codice\u00a0della\u00a0Strada,\u00a0i\u00a0tributi\u00a0locali\u00a0e\u00a0i\u00a0contributi\u00a0dovuti\u00a0a\u00a0enti di\u00a0previdenza\u00a0diversi\u00a0dall\u2019INPS,\u00a0dovrebbe\u00a0essere\u00a0pi\u00f9\u00a0sicura\u00a0per\u00a0le\u00a0imposte\u00a0sui\u00a0redditi, l\u2019IVA,\u00a0le\u00a0imposte\u00a0d\u2019atto\u00a0e\u00a0i\u00a0contributi\u00a0previdenziali\u00a0gestiti\u00a0dall\u2019INPS. Se\u00a0le\u00a0\u201csanzioni\u201d\u00a0dovranno\u00a0essere\u00a0tolte,\u00a0si\u00a0tratta\u00a0di\u00a0ogni\u00a0sanzione\u00a0amministrativa\u00a0prevista dalla\u00a0legge\u00a0tributaria\u00a0o\u00a0contributiva,\u00a0quindi\u00a0si\u00a0va\u00a0dalle\u00a0sanzioni\u00a0da\u00a0dichiarazione\u00a0infedele\u00a0contestate\u00a0nell\u2019accertamento,\u00a0alle\u00a0sanzioni\u00a0da\u00a0tardivo\u00a0versamento\u00a0scaturenti\u00a0dalla liquidazione\u00a0automatica\u00a0sino\u00a0alle\u00a0sanzioni\u00a0susseguenti\u00a0al\u00a0mancato\u00a0versamento\u00a0dei contributi\u00a0previdenziali\u00a0(si\u00a0allude\u00a0all\u2019art.\u00a0116\u00a0della\u00a0L.\u00a0388\/2000).Anche\u00a0sul\u00a0versante\u00a0degli\u00a0interessi\u00a0gli\u00a0effetti\u00a0sono\u00a0molto\u00a0positivi:\u00a0se\u00a0nulla\u00a0viene\u00a0specificato, rientrano\u00a0tutti\u00a0gli\u00a0interessi\u00a0previsti\u00a0dalle\u00a0leggi\u00a0fiscali,\u00a0quindi\u00a0sia\u00a0gli\u00a0interessi\u00a0di\u00a0mora\u00a0che\u00a0da ritardata\u00a0iscrizione\u00a0a\u00a0ruolo. Il\u00a0contribuente,\u00a0per\u00a0avvalersi\u00a0della\u00a0definizione,\u00a0dovr\u00e0\u00a0corrispondere,\u00a0se\u00a0le\u00a0indiscrezioni verranno\u00a0confermate: tutti\u00a0i\u00a0tributi\u00a0e\u00a0i\u00a0contributi,\u00a0maggiorati\u00a0degli\u00a0interessi\u00a0legali\u00a0(il\u00a0tasso\u00a0andr\u00e0\u00a0dunque applicato\u00a0sui\u00a0soli\u00a0importi\u00a0dovuti\u00a0a\u00a0titolo\u00a0di\u00a0contributo\u00a0o\u00a0di\u00a0tributo,\u00a0evitando\u00a0ogni\u00a0fenomeno di\u00a0anatocismo\u00a0fiscale); una\u00a0somma\u00a0forfetaria\u00a0pari\u00a0al\u00a03%\u00a0di\u00a0tutte\u00a0le\u00a0somme\u00a0iscritte\u00a0a\u00a0ruolo\u00a0(la\u00a0percentuale\u00a0opera quindi\u00a0sull\u2019originario\u00a0quantum\u00a0iscritto\u00a0a\u00a0ruolo\u00a0residuo,\u00a0comprensivo\u00a0di\u00a0sanzioni\u00a0e interessi). Rimangono\u00a0fuori\u00a0le\u00a0cartelle\u00a0di\u00a0pagamento\u00a0e,\u00a0in\u00a0generale,\u00a0gli\u00a0atti\u00a0impositivi\u00a0che\u00a0portano\u00a0a riscossione\u00a0sole\u00a0sanzioni\u00a0amministrative\u00a0(e,\u00a0viene\u00a0da\u00a0dire,\u00a0anche\u00a0solo\u00a0gli\u00a0interessi). Non\u00a0ci\u00a0sono\u00a0limiti\u00a0quantitativi\u00a0o\u00a0di\u00a0altro\u00a0genere,\u00a0fermo\u00a0restando\u00a0quanto\u00a0detto.\u00a0Possono\u00a0di conseguenza\u00a0beneficiare\u00a0della\u00a0definizione\u00a0coloro\u00a0i\u00a0quali\u00a0hanno\u00a0in\u00a0corso\u00a0una\u00a0rateazione,\u00a0o un\u00a0contenzioso\u00a0a\u00a0condizione\u00a0che\u00a0rinuncino\u00a0al\u00a0ricorso,\u00a0cos\u00ec\u00a0come\u00a0coloro\u00a0i\u00a0quali\u00a0sono\u00a0stati destinatari\u00a0di\u00a0ruoli\u00a0straordinari. Rientrano\u00a0tutte\u00a0le\u00a0partite\u00a0di\u00a0ruolo\u00a0rese\u00a0esecutive\u00a0sino\u00a0al\u00a031\u00a0dicembre\u00a02015,\u00a0ma\u00a0il\u00a0termine potrebbe\u00a0anche\u00a0slittare,\u00a0comprendendo\u00a0tutto\u00a0o\u00a0parte\u00a0dell\u2019anno\u00a0in\u00a0corso. Gli\u00a0importi\u00a0potranno\u00a0essere\u00a0dilazionati\u00a0in\u00a0tre\u00a0anni,\u00a0ma\u00a0la\u00a0prima\u00a0rata,\u00a0sulla\u00a0cui\u00a0entit\u00e0\u00a0non\u00a0\u00e8 ancora\u00a0possibile\u00a0fornire\u00a0anticipazioni,\u00a0dovr\u00e0\u00a0essere\u00a0corrisposta\u00a0entro\u00a0i\u00a0primi\u00a0mesi\u00a0del\u00a02017. Sul\u00a0versante\u00a0penale,\u00a0rimane\u00a0l\u2019effetto\u00a0attenuante\u00a0o\u00a0la\u00a0causa\u00a0di\u00a0non\u00a0punibilit\u00e0\u00a0degli\u00a0artt.\u00a013\u00a0e13-bis\u00a0del\u00a0DLgs.\u00a074\/2000. Dal\u00a0punto\u00a0di\u00a0vista\u00a0procedimentale,\u00a0il\u00a0contribuente\u00a0dovr\u00e0\u00a0presentare\u00a0apposita\u00a0domanda\u00a0ad Equitalia,\u00a0entro\u00a0un\u00a0termine\u00a0perentorio\u00a0(90\u00a0giorni\u00a0dall\u2019entrata\u00a0in\u00a0vigore\u00a0della\u00a0legge\u00a0o\u00a0del decreto),\u00a0e\u00a0ci\u00f2\u00a0inibir\u00e0\u00a0nuove\u00a0azioni\u00a0esecutive,\u00a0e,\u00a0si\u00a0spera,\u00a0cautelari.","rel":"","context":"Dans &quot;News&quot;","block_context":{"text":"News","link":"https:\/\/www.studiopiantella.it\/fr\/category\/news\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":1026,"url":"https:\/\/www.studiopiantella.it\/fr\/news\/rottamazione-delle-cartelle-domanda-entro-novanta-giorni\/","url_meta":{"origin":689,"position":3},"title":"Rottamazione delle cartelle &#8211; domanda entro novanta giorni","author":"PL Bisaschi","date":"octobre 25, 2016","format":false,"excerpt":"Portiamo a vostra conoscenza\u00a0i\u00a0termini\u00a0e\u00a0le\u00a0modalit\u00e0\u00a0della\u00a0\u201cdefinizione agevolata\u201d\u00a0dei\u00a0ruoli,\u00a0pi\u00f9\u00a0comunemente\u00a0definita\u00a0\u201crottamazione\u00a0delle\u00a0cartelle\u201d, disciplinati dall\u2019art.\u00a06\u00a0del\u00a0decreto\u00a0legge\u00a0193\u00a0del\u00a02016. Evidenziamo\u00a0da\u00a0subito\u00a0che\u00a0la\u00a0sanatoria\u00a0riguarda\u00a0solo\u00a0i\u00a0ruoli\u00a0(o,\u00a0aggiungiamo\u00a0noi,\u00a0gli accertamenti\u00a0esecutivi)\u00a0affidati\u00a0ad\u00a0Equitalia\u00a0nel\u00a0periodo\u00a0compreso\u00a0tra\u00a0il\u00a01\u00b0\u00a0gennaio\u00a02000\u00a0e il\u00a031\u00a0dicembre\u00a02015\u00a0(si\u00a0dovrebbe\u00a0quindi\u00a0fare\u00a0riferimento\u00a0o\u00a0alla\u00a0consegna\u00a0del\u00a0ruolo\u00a0o all\u2019affidamento\u00a0del\u00a0credito). Vi\u00a0sono\u00a0importanti\u00a0modifiche\u00a0rispetto\u00a0alle\u00a0anticipazioni\u00a0dei\u00a0giorni\u00a0scorsi;\u00a0infatti,\u00a0a differenza\u00a0di\u00a0quanto\u00a0si\u00a0era\u00a0detto,\u00a0non\u00a0verranno\u00a0stralciati\u00a0tutti\u00a0gli\u00a0interessi\u00a0richiesti\u00a0nelle cartelle\u00a0di\u00a0pagamento\/intimazioni\u00a0ad\u00a0adempiere,\u00a0ma\u00a0i\u00a0soli\u00a0interessi\u00a0di\u00a0mora\u00a0(art.\u00a030\u00a0delDPR\u00a0602\/73),\u00a0ovvero\u00a0gli\u00a0interessi\u00a0la\u00a0cui\u00a0debenza\u00a0sorge\u00a0nel\u00a0momento\u00a0in\u00a0cui\u00a0il\u00a0contribuente non\u00a0onora,\u00a0entro\u00a0i\u00a0termini,\u00a0il\u00a0pagamento\u00a0di\u00a0somme\u00a0intimate\u00a0con\u00a0cartella\u00a0di\u00a0pagamento\u00a0o accertamento\u00a0esecutivo. 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