Associazioni Sportive Manuale Pratico Per Dirigenti Amministratori E Consulenti Gli Aspetti Giuridici Contabili Fiscali Amministrativi E Finanziari
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Associazioni Sportive Manuale Pratico Per Dirigenti Amministratori E Consulenti Gli Aspetti Giuridici Contabili Fiscali Amministrativi E Finanziari
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Author : Guido Fariello
language : it
Publisher: Giuffrè Editore
Release Date : 2007
Associazioni Sportive Manuale Pratico Per Dirigenti Amministratori E Consulenti Gli Aspetti Giuridici Contabili Fiscali Amministrativi E Finanziari written by Guido Fariello and has been published by Giuffrè Editore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Law categories.
Associazioni Sportive
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Author : Guido Fariello
language : it
Publisher:
Release Date : 2000
Associazioni Sportive written by Guido Fariello and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Law categories.
Associazioni Sportive Dilettantistiche
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Author : Giorgio Moro Visconti
language : it
Publisher:
Release Date : 1992
Associazioni Sportive Dilettantistiche written by Giorgio Moro Visconti and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with categories.
Associazioni Sportive Dilettantistiche E Verifiche Fiscali
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Author : Piero Bertolaso Brisotto e Alberto Vignati
language : it
Publisher: Fisco e Tasse
Release Date : 2014-09-22
Associazioni Sportive Dilettantistiche E Verifiche Fiscali written by Piero Bertolaso Brisotto e Alberto Vignati and has been published by Fisco e Tasse this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-09-22 with Law categories.
Le verifiche fiscali nelle associazioni sportive e dilettantistiche, hanno spinto gli autori a dedicare questo specifico e-book al contenzioso tributario, individuando, i rilievi che generalmente vengono mossi dagli uffici finanziari, e le possibili strategie difensive, da parte del contribuente.I numerosi accertamenti fiscali elevati nei confronti delle associazioni sportive dilettantistiche non riconosciute, nell’ultimo decennio, hanno spinto gli Autori a dedicare uno specifico contributo al contenzioso tributario, con specifico riferimento a questi enti, individuando, i rilievi che generalmente vengono mossi dagli uffici finanziari, e le possibili strategie difensive, da parte del contribuente.Nel testo si è pertanto limitata al massimo la parte “formale”, relativa agli adempimenti civilistico-fiscali, per dare invece maggior spazio alle verifiche sostanziali che il consulente fiscale deve operare ex ante, al fine di evitare, in fase di verifica fiscale, ex post, la riqualificazione dell’attività dell’ente, ovvero nel caso vengano emesse fatture per sponsorizzazioni, da parte dell’a.s.d., la ripresa fiscale in capo all’utilizzatore-impresa. Quanto al primo ordine di rilievi, relativi alla riqualificazione ai fini fiscali dell’attività svolta, con conseguente disconoscimento dei benefici fiscali, normativamente previsti, per gli enti non commerciali, il rispetto dei soli adempimenti formali, si rivela a volte insufficiente, in quanto l’ente anziché operare “all’interno”, sviluppando l’attività istituzionale a favore dei propri soci, svolge fattivamente un’attività esterna, e dischiude, in un’ottica elusiva, un’organizzazione imprenditoriale, proiettata al mercato, dunque “all’esterno”, costituendo “un’associazione di comodo”. Quanto all’attività commerciale consentita afferente la sponsorizzazione, in molti casi, l’emissione delle relative fatture, pur essendo i documenti formalmente corretti vengono ripresi dai verificatori, in capo allo sponsor, soggetto utilizzatore-impresa, ricorrendo alla categoria giuridica dell’antieconomicità, in quanto non sussiste una regola per determinare un corrispettivo per tali servizi, per natura “evanescenti”. Alla luce di tali aspetti abbiamo cercato di formulare delle strategie difensive ex ante, evidenziando gli errori tipici compiuti dall’organo amministrativo dell’ASD., sia sviluppando, ci auguriamo compiutamente dei modelli difensivi, da utilizzare in ambito endoprocedimentale e processuale, per comprendere quale sia il corretto ribaltamento dell’onere della prova tra fisco e contribuente.
The Abc Of Community Law
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Author : Klaus-Dieter Borchardt
language : en
Publisher: Luxembourg : Office for Official Publications of the European Communities
Release Date : 1994
The Abc Of Community Law written by Klaus-Dieter Borchardt and has been published by Luxembourg : Office for Official Publications of the European Communities this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Law categories.
Competition Law Of The Eec
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Author : Ivo Van Bael
language : en
Publisher:
Release Date : 1990
Competition Law Of The Eec written by Ivo Van Bael and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Antitrust law categories.
Regulatory Impact Analysis Best Practices In Oecd Countries
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 1997-12-01
Regulatory Impact Analysis Best Practices In Oecd Countries written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997-12-01 with categories.
This is the first report to look across the OECD membership at how regulatory impact analysis is actually designed and carried out.
Modern Diplomacy
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Author : R. P. Barston
language : en
Publisher: Routledge
Release Date : 2014-06-03
Modern Diplomacy written by R. P. Barston and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-06-03 with Political Science categories.
Modern Diplomacy provides a comprehensive exploration of the evolution and concepts of the institution of diplomacy. This book equips students with a detailed analysis of important international issues that impact upon diplomacy and its relationship with international politics. The subject is bought ‘to life’ through the use of case studies and examples which highlight the working of contemporary diplomacy within the international political arena. Organised around five broad topic areas, including the nature of diplomacy, diplomatic methods and negotiation, the operation of diplomacy in specific areas and natural disasters and international conflict, the book covers all major topic areas of contemporary diplomacy.
General Presentation And Disclosures
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Author : IFRS
language : en
Publisher:
Release Date : 2019
General Presentation And Disclosures written by IFRS and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
The Olympic Games
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Author : M. I. Finley
language : en
Publisher: Courier Corporation
Release Date : 2012-05-24
The Olympic Games written by M. I. Finley and has been published by Courier Corporation this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-05-24 with History categories.
A definitive survey of the Olympic Games, from 776 B.C. to A.D. 261. Readers are introduced, with absorbing detail, to the games' events and their historical, social, and religious context. 40 unnumbered plates of illustrations.