Guida alle sanzioni tributarie e penali<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"Scarica il documento in formato PDF \u00a0 Guida alle sanzioni tributarie e penali<\/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":[96,98],"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-bc","jetpack-related-posts":[{"id":844,"url":"https:\/\/www.studiopiantella.it\/fr\/doc\/circolare-n-11-novembre\/","url_meta":{"origin":694,"position":0},"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 "Circulaires"","block_context":{"text":"Circulaires","link":"https:\/\/www.studiopiantella.it\/fr\/category\/doc\/cir\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":646,"url":"https:\/\/www.studiopiantella.it\/fr\/news\/riforma-del-sistema-sanzionatorio-al-via-le-norme-penali\/","url_meta":{"origin":694,"position":1},"title":"Riforma del sistema sanzionatorio, al via le norme penali","author":"admin","date":"octobre 12, 2015","format":false,"excerpt":"Poco, pochissimo tempo per entrare in confidenza e conoscere le nuove disposizioni penali che puniranno i reati fiscali, appena 14 giorni, molto di pi\u00f9 il tempo concesso per apprendere le profonde modifiche che incideranno sull\u2019apparato delle sanzioni amministrative, oltre un anno. Il Decreto Legislativo n. 158, pubblicato nei giorni scorsi\u2026","rel":"","context":"Dans "News"","block_context":{"text":"News","link":"https:\/\/www.studiopiantella.it\/fr\/category\/news\/"},"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":694,"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 "News"","block_context":{"text":"News","link":"https:\/\/www.studiopiantella.it\/fr\/category\/news\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":650,"url":"https:\/\/www.studiopiantella.it\/fr\/news\/nuovo-penale-tributario-con-impatto-immediato-sugli-omessi-versamenti\/","url_meta":{"origin":694,"position":3},"title":"Nuovo penale tributario con impatto immediato sugli omessi versamenti","author":"admin","date":"octobre 13, 2015","format":false,"excerpt":"Con la pubblicazione in Gazzetta del DLgs.\u00a0158\/2015, entreranno in vigore il 22 ottobre le modifiche al sistema penale tributario adottate in attuazione della delega contenuta nella L.\u00a023\/2014. La riforma presenta un impatto rilevante, innanzitutto, sulle condotte di omesso versamento. L\u2019omesso versamento IVA resta reato (art. 10-ter), ma solo al superamento\u2026","rel":"","context":"Dans "News"","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":694,"position":4},"title":"Rottamazione delle cartelle – 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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Da un lato, viene aggravata la risposta penale per taluni soggetti o per talune condotte;\u2026","rel":"","context":"Dans "News"","block_context":{"text":"News","link":"https:\/\/www.studiopiantella.it\/fr\/category\/news\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"_links":{"self":[{"href":"https:\/\/www.studiopiantella.it\/fr\/wp-json\/wp\/v2\/posts\/694"}],"collection":[{"href":"https:\/\/www.studiopiantella.it\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.studiopiantella.it\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.studiopiantella.it\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.studiopiantella.it\/fr\/wp-json\/wp\/v2\/comments?post=694"}],"version-history":[{"count":1,"href":"https:\/\/www.studiopiantella.it\/fr\/wp-json\/wp\/v2\/posts\/694\/revisions"}],"predecessor-version":[{"id":695,"href":"https:\/\/www.studiopiantella.it\/fr\/wp-json\/wp\/v2\/posts\/694\/revisions\/695"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.studiopiantella.it\/fr\/wp-json\/wp\/v2\/media\/533"}],"wp:attachment":[{"href":"https:\/\/www.studiopiantella.it\/fr\/wp-json\/wp\/v2\/media?parent=694"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.studiopiantella.it\/fr\/wp-json\/wp\/v2\/categories?post=694"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.studiopiantella.it\/fr\/wp-json\/wp\/v2\/tags?post=694"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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