<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="//www.sercontel.it/main-sitemap.xsl"?>
<urlset xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd http://www.google.com/schemas/sitemap-image/1.1 http://www.google.com/schemas/sitemap-image/1.1/sitemap-image.xsd" xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
	<url>
		<loc>https://www.sercontel.it/2021/06/14/proroga-versamenti-dichiarazione-redditi/</loc>
		<lastmod>2021-06-14T16:52:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/14/riduzione-detrazioni-fiscali/</loc>
		<lastmod>2021-06-14T16:53:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/14/credito-dimposta-canoni-di-locazione/</loc>
		<lastmod>2021-06-14T16:54:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/14/credito-dimposta-rs-e-mancata-indicazione-quadro-ru/</loc>
		<lastmod>2021-06-14T16:55:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/14/somma-a-saldo-e-stralcio-con-iva-al-10/</loc>
		<lastmod>2021-06-14T16:56:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/14/indennizzo-servizio-rifiuti-soggetto-ad-iva/</loc>
		<lastmod>2021-06-14T16:57:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/14/acconto-irap-nelle-operazioni-straordinarie/</loc>
		<lastmod>2021-06-14T16:58:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/14/segnalazione-errori-dellagenzia/</loc>
		<lastmod>2021-06-14T16:59:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/14/annullamento-sanzioni-tributarie-al-cliente/</loc>
		<lastmod>2021-06-14T17:00:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/14/fatturazione-tardiva-senza-danno-allerario/</loc>
		<lastmod>2021-06-14T17:01:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/14/sanzioni-per-omesso-versamento-delle-imposte/</loc>
		<lastmod>2021-06-14T17:02:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/21/proroga-versamenti-soggetti-isa/</loc>
		<lastmod>2021-06-21T16:28:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/21/cessione-rate-residue-dei-crediti-dimposta/</loc>
		<lastmod>2021-06-21T16:33:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/21/bonus-vacanze-4/</loc>
		<lastmod>2021-06-21T16:34:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/21/canoni-di-affitto-non-percepiti-nella-dichiarazione-dei-redditi/</loc>
		<lastmod>2021-06-21T16:36:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/21/contributo-covid-in-esenzione/</loc>
		<lastmod>2021-06-21T16:38:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/21/rivalutazione-beni-dimpresa-e-affitto-di-azienda/</loc>
		<lastmod>2021-06-21T16:39:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/21/bonus-acqua-potabile/</loc>
		<lastmod>2021-06-21T16:40:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/21/contributo-doppio-per-associazione-sportiva-senza-calo-di-fatturato/</loc>
		<lastmod>2021-06-21T16:41:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/21/detrazione-interessi-mutuo-familiare/</loc>
		<lastmod>2021-06-21T16:42:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/21/studi-di-settore-non-utilizzabili/</loc>
		<lastmod>2021-06-21T16:43:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/21/rettifiche-rimanenze-iniziali/</loc>
		<lastmod>2021-06-21T16:44:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/21/omesso-versamento-delle-imposte-e-prova-dellimpossibilita-a-versare/</loc>
		<lastmod>2021-06-21T16:44:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/28/ammortamenti-sospesi-e-deduzione-extracontabile/</loc>
		<lastmod>2021-06-28T15:25:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/28/dichiarazione-degli-aiuti-di-stato-nel-modello-redditi/</loc>
		<lastmod>2021-06-28T15:26:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/28/superbonus-e-modifiche-catastali-prima-dei-lavori/</loc>
		<lastmod>2021-06-28T15:27:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/28/guida-ai-bonus-in-edilizia/</loc>
		<lastmod>2021-06-28T15:28:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/28/e-commerce/</loc>
		<lastmod>2021-06-28T15:29:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/28/tracciabilita-spese-detraibili/</loc>
		<lastmod>2021-06-28T15:30:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/28/contributo-a-fondo-perduto-in-caso-di-affitto-dazienda/</loc>
		<lastmod>2021-06-28T15:34:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/28/bonus-adeguamento-ambienti-di-lavoro/</loc>
		<lastmod>2021-06-28T15:35:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/28/cartella-derivante-dalla-liquidazione-della-dichiarazione/</loc>
		<lastmod>2021-06-28T15:37:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/28/spese-processuali-dopo-la-rottamazione/</loc>
		<lastmod>2021-06-28T15:40:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/28/dichiarazione-infedele/</loc>
		<lastmod>2021-06-28T15:41:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/06/28/accertamento-per-parcelle-basse/</loc>
		<lastmod>2021-06-28T15:44:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/05/criticita-per-scadenza-02-08-2021/</loc>
		<lastmod>2021-07-05T13:09:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/05/e-commerce-in-dogana/</loc>
		<lastmod>2021-07-05T13:11:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/05/possibile-proroga-dei-versamenti-al-30-09-2021/</loc>
		<lastmod>2021-07-05T13:12:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/05/nuova-istanza-per-i-contributi-a-fondo-perduto/</loc>
		<lastmod>2021-07-05T13:13:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/05/proroga-memorizzazione-fatture-elettroniche/</loc>
		<lastmod>2021-07-05T13:14:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/05/i-ruoli-scaduti-non-bloccano-il-tax-credit-industria-4-0/</loc>
		<lastmod>2021-07-05T13:15:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/05/rivalutazione-gratuita-del-settore-alberghiero-esclusa-per-societa-immobiliare/</loc>
		<lastmod>2021-07-05T13:16:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/05/iva-4-auto-disabili/</loc>
		<lastmod>2021-07-05T13:17:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/05/sanzioni-tributarie-annullabili-per-cause-di-forza-maggiore/</loc>
		<lastmod>2021-07-05T13:17:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/05/rettifica-finanziamento-soci/</loc>
		<lastmod>2021-07-05T13:18:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/05/le-operazioni-non-fatturate-comprendono-liva/</loc>
		<lastmod>2021-07-05T13:19:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/12/proroga-del-superbonus-110/</loc>
		<lastmod>2021-07-12T13:44:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/12/proroga-versamenti-al-15-09-2021/</loc>
		<lastmod>2021-07-12T13:45:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/12/proroga-scadenze-rottamazioni/</loc>
		<lastmod>2021-07-12T13:46:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/12/proroga-scadenze-rivalutazione-terreni-e-partecipazione/</loc>
		<lastmod>2021-07-12T13:47:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/12/esenzione-imu-2/</loc>
		<lastmod>2021-07-12T13:48:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/12/iva-ridotta-autovetture-acquistate-da-disabili/</loc>
		<lastmod>2021-07-12T13:49:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/12/superbonus-su-parti-comuni-non-in-condominio/</loc>
		<lastmod>2021-07-12T13:50:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/12/attivita-cessate-escluse-dal-fatturato/</loc>
		<lastmod>2021-07-12T13:51:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/12/bonus-adeguamento-covid-anche-sul-software-per-i-menu/</loc>
		<lastmod>2021-07-12T13:52:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/12/confisca-fino-al-pagamento-del-dovuto/</loc>
		<lastmod>2021-07-12T14:04:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/12/notifica-della-sentenza-al-difensore-via-pec/</loc>
		<lastmod>2021-07-12T14:05:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/12/corte-di-giustizia-europea/</loc>
		<lastmod>2021-07-12T14:06:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/12/controllo-sui-rimborsi-per-dividendi-italiani/</loc>
		<lastmod>2021-07-12T14:07:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/19/certificato-di-attribuzione-codice-fiscale-e-partita-iva/</loc>
		<lastmod>2021-07-19T16:21:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/19/conversione-del-decreto-sostegni-bis/</loc>
		<lastmod>2021-07-19T16:23:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/19/proroga-versamenti-e-ricalcolo-delle-rate/</loc>
		<lastmod>2021-07-19T16:24:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/19/importazioni-e-acquisti-di-istituzioni-ue-esenti-iva/</loc>
		<lastmod>2021-07-19T16:25:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/19/superbonus-spese-per-lo-studio-di-fattibilita/</loc>
		<lastmod>2021-07-19T16:26:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/19/prestazioni-sociosanitarie/</loc>
		<lastmod>2021-07-19T16:27:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/19/definiti-i-criteri-per-credito-dimposta-sanificazione-dpi/</loc>
		<lastmod>2021-07-19T16:27:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/19/fatturato-per-contributo-covid/</loc>
		<lastmod>2021-07-19T16:28:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/19/societa-e-socio/</loc>
		<lastmod>2021-07-19T16:29:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/19/fatture-inesistenti/</loc>
		<lastmod>2021-07-19T16:30:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/19/base-imponibile-imposta-di-registro-con-avviamento/</loc>
		<lastmod>2021-07-19T16:31:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/19/oneri-pluriennali-controllabili-senza-limiti-di-tempo/</loc>
		<lastmod>2021-07-19T16:32:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/26/dichiarazione-precompilata-iva/</loc>
		<lastmod>2021-07-26T13:55:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/26/prima-casa-e-superbonus/</loc>
		<lastmod>2021-07-26T13:56:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/26/rottamazione-ter-e-saldo-e-stralcio/</loc>
		<lastmod>2021-07-26T13:57:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/26/bonus-affitti-4/</loc>
		<lastmod>2021-07-26T13:58:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/26/imposta-di-bollo-in-fattura-fuori-campo-iva/</loc>
		<lastmod>2021-07-26T13:59:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/26/agevolazioni-beni-strumentali/</loc>
		<lastmod>2021-07-26T14:00:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/26/crediti-dimposta-per-investimenti-e-consolidato-fiscale/</loc>
		<lastmod>2021-07-26T14:01:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/26/compenso-esclusivo-del-professionista-dello-studio-associato/</loc>
		<lastmod>2021-07-26T14:03:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/26/interpello-disapplicativo-societa-di-comodo/</loc>
		<lastmod>2021-07-26T14:04:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/26/imu-e-risoluzione-del-contratto/</loc>
		<lastmod>2021-07-26T14:05:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/26/dichiarazione-fraudolenta-ne-bis-in-idem/</loc>
		<lastmod>2021-07-26T14:05:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/07/26/errori-emendabili-e-ritrattabili-in-contenzioso/</loc>
		<lastmod>2021-07-26T14:07:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/02/peso-giuridico-delle-faq/</loc>
		<lastmod>2021-08-02T13:31:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/02/faq-e-istruzioni-sugli-aiuti-di-stato-in-contraddizione/</loc>
		<lastmod>2021-08-02T13:32:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/02/proroga-invio-dati-spese-sanitarie-al-30-09-2021/</loc>
		<lastmod>2021-08-02T13:33:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/02/cancellazione-delle-cartelle-sotto-i-5-000-euro/</loc>
		<lastmod>2021-08-02T13:34:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/02/iva-con-split-payment-dovuta-anche-in-assenza-di-fattura-regolare/</loc>
		<lastmod>2021-08-02T13:35:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/02/chiarimenti-in-materia-di-iva/</loc>
		<lastmod>2021-08-02T13:36:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/02/emissione-tardiva-della-fattura-elettronica/</loc>
		<lastmod>2021-08-02T13:37:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/02/superbonus-110-e-sostituzione-infissi/</loc>
		<lastmod>2021-08-02T13:38:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/02/accertamento-per-fatture-inesistenti/</loc>
		<lastmod>2021-08-02T13:39:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/02/imposta-di-registro-per-preliminare-di-compravendite-quote/</loc>
		<lastmod>2021-08-02T13:40:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/09/trasmissione-dati-al-sts/</loc>
		<lastmod>2021-08-09T13:14:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/09/prospetto-senza-bollatura-e-vidimazione-per-soggetti-in-contabilita-semplificata/</loc>
		<lastmod>2021-08-09T13:15:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/09/pagamento-rate-pace-fiscale/</loc>
		<lastmod>2021-08-09T13:17:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/09/agevolazioni-acquisto-prima-casa-per-under-36/</loc>
		<lastmod>2021-08-09T13:19:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/09/fatturazione-elettronica-con-san-marino/</loc>
		<lastmod>2021-08-09T13:21:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/09/collegamento-tra-pos-e-registratori-telematici/</loc>
		<lastmod>2021-08-09T13:24:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/09/note-di-variazione-iva/</loc>
		<lastmod>2021-08-09T13:25:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/09/proroga-dei-versamenti/</loc>
		<lastmod>2021-08-09T13:27:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/09/retroattiva-regola-dal-2015-per-perdite-su-crediti/</loc>
		<lastmod>2021-08-09T13:28:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/09/detrazione-iva-nel-fallimento/</loc>
		<lastmod>2021-08-09T13:29:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/09/violazione-delle-forme-nel-processo-tributario/</loc>
		<lastmod>2021-08-09T13:30:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/09/pagamento-contributo-unificato-nel-processo-tributario/</loc>
		<lastmod>2021-08-09T13:31:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/13/bonus-terme/</loc>
		<lastmod>2021-08-13T10:08:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/13/ammesse-le-detrazioni-anche-con-comodato-non-registrato/</loc>
		<lastmod>2021-08-13T10:09:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/08/13/esenzione-iva-per-i-servizi-connessi-al-vaccino/</loc>
		<lastmod>2021-08-13T10:10:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/06/bonus-sanificazione/</loc>
		<lastmod>2021-09-06T14:57:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/06/rottamazione-ter/</loc>
		<lastmod>2021-09-06T14:58:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/06/proroga-al-30-09-2021-presentazione-dichiarazione-dei-redditi-per-contributo-a-fondo-perduto-perequativo/</loc>
		<lastmod>2021-09-06T14:58:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/06/societa-non-operative-e-in-perdita-sistemica/</loc>
		<lastmod>2021-09-06T15:01:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/06/regolarizzazione-dellimposta-di-bollo-su-fatture-elettroniche/</loc>
		<lastmod>2021-09-06T15:02:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/06/superbonus-e-limiti-di-spesa/</loc>
		<lastmod>2021-09-06T15:03:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/06/proroga-istanza-bonus-affitti-al-06-10-2021/</loc>
		<lastmod>2021-09-06T15:04:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/06/imposta-su-donazione-di-quote/</loc>
		<lastmod>2021-09-06T15:15:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/06/debiti-tributari-del-de-cuius/</loc>
		<lastmod>2021-09-06T15:17:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/06/evasione-fiscale-e-configurabilita-del-reato-di-antiriciclaggio/</loc>
		<lastmod>2021-09-06T15:18:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/06/occultamento-della-contabilita-aziendale/</loc>
		<lastmod>2021-09-06T15:20:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/06/indebita-compensazione/</loc>
		<lastmod>2021-09-06T15:21:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/14/stop-dalla-commissione-ue-per-reverse-charge-appalti/</loc>
		<lastmod>2021-09-14T06:33:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/14/crediti-dimposta-del-modello-redditi-2021/</loc>
		<lastmod>2021-09-14T06:33:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/14/dichiarazione-precompilata-iva-2/</loc>
		<lastmod>2021-09-14T06:34:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/14/aiuti-covid-19-utilizzabili-senza-limiti/</loc>
		<lastmod>2021-09-14T06:35:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/14/cessione-credito-dimposta-affitti-per-contratti-non-registrati/</loc>
		<lastmod>2021-09-14T06:36:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/14/requisiti-per-fondo-perduto-ed-estromissione-dellimmobile-strumentale/</loc>
		<lastmod>2021-09-14T06:37:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/14/nuovo-tracciato-registratori-telematici-rinviato-al-01-01-2022/</loc>
		<lastmod>2021-09-14T06:38:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/14/versamenti-entro-il-15-09-2021/</loc>
		<lastmod>2021-09-14T06:39:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/14/prove-per-fatture-soggettivamente-inesistenti/</loc>
		<lastmod>2021-09-14T06:39:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/14/riqualificazione-giuridica-del-contratto/</loc>
		<lastmod>2021-09-14T06:40:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/14/scudo-fiscale-e-accertamento/</loc>
		<lastmod>2021-09-14T06:41:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/14/riscossione-prematura-delliva-illegittima/</loc>
		<lastmod>2021-09-14T06:41:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/20/indennita-covid-19-in-dichiarazione-dei-redditi/</loc>
		<lastmod>2021-09-20T13:36:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/20/controllo-preventivo-sulle-modalita-di-pagamento-delle-spese-sanitarie-inserite-nel-730/</loc>
		<lastmod>2021-09-20T13:37:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/20/accesso-ai-servizi-on-line-agenzia-delle-entrate/</loc>
		<lastmod>2021-09-20T13:38:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/20/110-anche-in-presenza-di-immobili-abusivi/</loc>
		<lastmod>2021-09-20T13:39:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/20/bonus-facciate-anche-per-le-unita-visibili-solo-dal-mare/</loc>
		<lastmod>2021-09-20T13:40:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/20/credito-dimposta-per-societa-tra-professionisti/</loc>
		<lastmod>2021-09-20T13:40:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/20/esente-iva-il-certificato-che-attesta-la-guarigione/</loc>
		<lastmod>2021-09-20T13:41:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/20/deducibilita-contributi-a-previdenza-complementare/</loc>
		<lastmod>2021-09-20T13:42:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/20/societa-di-comodo-eventi-sfortunati-e-inettitudine-produttiva/</loc>
		<lastmod>2021-09-20T13:43:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/20/reati-dichiarativi-delle-societa-di-persone/</loc>
		<lastmod>2021-09-20T13:45:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/20/presunzione-per-societa-di-fatto-tra-professionisti-che-utilizzano-gli-stessi-locali/</loc>
		<lastmod>2021-09-20T13:46:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/20/autotutela-e-rottamazione-della-lite/</loc>
		<lastmod>2021-09-20T13:46:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/27/mancati-versamenti-delle-rate-da-rottamazioni/</loc>
		<lastmod>2021-09-27T13:28:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/27/fatturazione-elettronica-con-san-marino-2/</loc>
		<lastmod>2021-09-27T13:29:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/27/rate-sospese-entro-il-30-09-2021/</loc>
		<lastmod>2021-09-27T13:30:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/27/rottamazione-cartelle-fino-a-5-000-euroil-sole-24-ore-25-09-2021-italia-oggi-25-09-2021/</loc>
		<lastmod>2021-09-27T13:31:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/27/bonus-facciate-8/</loc>
		<lastmod>2021-09-27T13:32:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/27/eredi-e-bonus-edilizi/</loc>
		<lastmod>2021-09-27T13:33:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/27/detassazione-indennita-e-contributi-covid-19-del-decreto-ristori/</loc>
		<lastmod>2021-09-27T13:34:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/27/detrazioni-per-interventi-di-recupero-edilizio/</loc>
		<lastmod>2021-09-27T13:35:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/27/decisione-del-giudice-tributario-e-sentenza-penale/</loc>
		<lastmod>2021-09-27T13:37:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/27/irpef-conto-cointestato/</loc>
		<lastmod>2021-09-27T13:37:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/27/societa-estinta-e-responsabilita-per-debiti-fiscali/</loc>
		<lastmod>2021-09-27T13:38:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/09/27/conferimento-dazienda-seguito-da-cessione-di-partecipazione/</loc>
		<lastmod>2021-09-27T13:39:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/04/lista-nera-dei-paradisi-fiscali/</loc>
		<lastmod>2021-10-04T16:02:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/04/bonus-facciate-9/</loc>
		<lastmod>2021-10-04T16:03:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/04/identita-digitale-inps/</loc>
		<lastmod>2021-10-04T16:03:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/04/tax-credit-ambienti-di-lavoro-e-dpi/</loc>
		<lastmod>2021-10-04T16:04:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/04/cessione-dazienda-extra-ue-con-vendita-immobile-in-italia/</loc>
		<lastmod>2021-10-04T16:05:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/04/reverse-charge-cessioni-di-console-da-gioco-tablet-pc-e-laptop/</loc>
		<lastmod>2021-10-04T16:07:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/04/nuovi-soggetti-obbligati-a-comunicare-i-dati-sanitari/</loc>
		<lastmod>2021-10-04T16:08:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/04/il-sal-raggiunto-2022-non-sblocca-la-cessione/</loc>
		<lastmod>2021-10-04T16:09:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/04/sequestro-prima-casa/</loc>
		<lastmod>2021-10-04T16:10:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/04/detrazione-iva-e-operazioni-inesistenti/</loc>
		<lastmod>2021-10-04T16:10:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/04/imu-e-natura-pertinenziale-di-unarea-edificabile/</loc>
		<lastmod>2021-10-04T16:12:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/04/ravvedimento-operoso-ed-errori-nel-versamento/</loc>
		<lastmod>2021-10-04T16:12:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/11/legge-delega-di-riforma-fiscale/</loc>
		<lastmod>2021-10-11T13:22:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/11/paradisi-fiscali/</loc>
		<lastmod>2021-10-11T13:24:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/11/proroga-detrazioni-edilizie/</loc>
		<lastmod>2021-10-11T13:26:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/11/decreto-riaperture-nel-settore-spettacoli-e-sport/</loc>
		<lastmod>2021-10-11T13:28:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/11/chiusura-anticipata-partita-iva/</loc>
		<lastmod>2021-10-11T13:35:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/11/regolarizzazione-e-omessa-successione/</loc>
		<lastmod>2021-10-11T13:36:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/11/iva-non-recuperabile/</loc>
		<lastmod>2021-10-11T13:37:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/11/controlli-fiscali-mediante-lipe/</loc>
		<lastmod>2021-10-11T13:38:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/11/sanzioni-al-commercialista-per-invio-tardivo-delle-dichiarazioni-dei-redditi-con-cumulo-giuridico/</loc>
		<lastmod>2021-10-11T13:40:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/11/anticipazioni-bancarie-per-fatture-false-non-costituiscono-reddito/</loc>
		<lastmod>2021-10-11T13:41:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/11/trasformazione-di-asd-in-societa-di-capitali/</loc>
		<lastmod>2021-10-11T13:42:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/11/accertamenti-tari-dei-comuni/</loc>
		<lastmod>2021-10-11T13:43:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/18/inversione-contabile-cartacea-senza-precompilata-iva/</loc>
		<lastmod>2021-10-18T16:11:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/18/comunicazione-bonus-teatro-e-spettacoli/</loc>
		<lastmod>2021-10-18T16:12:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/18/ace-innovativa-nel-quadro-ru/</loc>
		<lastmod>2021-10-18T16:13:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/18/decreto-fiscale-e-riscossione/</loc>
		<lastmod>2021-10-18T16:14:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/18/asseverazione-sismabonus/</loc>
		<lastmod>2021-10-18T16:15:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/18/monitoraggio-per-i-trust-nel-quadro-rw/</loc>
		<lastmod>2021-10-18T16:16:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/18/deduzione-spese-ctu-intestate-al-tribunale/</loc>
		<lastmod>2021-10-18T16:21:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/18/buona-fede-in-operazioni-soggettivamente-inesistenti/</loc>
		<lastmod>2021-10-18T16:23:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/18/omessa-dichiarazione/</loc>
		<lastmod>2021-10-18T16:24:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/18/distruzione-beni-aziendali/</loc>
		<lastmod>2021-10-18T16:24:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/18/redditometro/</loc>
		<lastmod>2021-10-18T16:25:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/25/stati-uniti-paradiso-fiscale/</loc>
		<lastmod>2021-10-25T13:52:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/25/dichiarazioni-dei-redditi-e-visto-di-conformita-per-revisori-legali/</loc>
		<lastmod>2021-10-25T13:54:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/25/riscossione-cartelle-di-pagamento/</loc>
		<lastmod>2021-10-25T13:55:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/25/vendite-in-e-commerce/</loc>
		<lastmod>2021-10-25T13:56:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/25/imposta-di-registro-permuta-immobili-pubblici/</loc>
		<lastmod>2021-10-25T13:57:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/25/cessione-del-contratto-di-leasing/</loc>
		<lastmod>2021-10-25T13:59:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/25/firma-digitale-con-marca-temporale/</loc>
		<lastmod>2021-10-25T14:00:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/25/corrispettivi-telematici/</loc>
		<lastmod>2021-10-25T14:01:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/25/nullita-dellaccertamento-per-irregolarita-sulla-cassa/</loc>
		<lastmod>2021-10-25T14:02:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/25/prelevamenti-non-costituiscono-prova-di-redditi/</loc>
		<lastmod>2021-10-25T14:09:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/25/passaggio-generazionale-e-studi-di-settore/</loc>
		<lastmod>2021-10-25T14:10:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/10/25/costituzione-del-trust-dopo-la-notifica-della-cartella/</loc>
		<lastmod>2021-10-25T14:11:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/02/credito-dimposta-investimenti-in-beni-strumentali/</loc>
		<lastmod>2021-11-02T15:01:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/02/proroga-bonus-edilizi/</loc>
		<lastmod>2021-11-02T15:03:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/02/terzo-settore/</loc>
		<lastmod>2021-11-02T15:04:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/02/proroga-termine-presentazione-modello-770/</loc>
		<lastmod>2021-11-02T15:05:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/02/iva-agevolata-per-macchinari-anti-covid/</loc>
		<lastmod>2021-11-02T15:07:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/02/contributo-a-fondo-perduto-8/</loc>
		<lastmod>2021-11-02T15:08:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/02/rinuncia-crediti-per-contratti-di-affitto/</loc>
		<lastmod>2021-11-02T15:09:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/02/novita-dal-01-01-2022-in-fattura-elettronica/</loc>
		<lastmod>2021-11-02T15:10:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/02/revoca-del-fido-e-omesso-versamento-iva/</loc>
		<lastmod>2021-11-02T15:11:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/02/decorrenza-della-prescrizione-sulle-accise/</loc>
		<lastmod>2021-11-02T15:12:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/02/accertamento-parziale-con-elementi-certi/</loc>
		<lastmod>2021-11-02T15:12:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/02/cessione-di-fabbricato-da-demolire/</loc>
		<lastmod>2021-11-02T15:13:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/08/dichiarazione-integrativa-per-omessa-compilazione-quadro-rw/</loc>
		<lastmod>2021-11-08T16:40:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/08/operazioni-con-lestero-con-invio-allo-sdi/</loc>
		<lastmod>2021-11-08T16:41:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/08/rivalutazione-terreni-entro-il-15-11-2021/</loc>
		<lastmod>2021-11-08T16:42:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/08/ripresa-versamenti-della-rottamazione-e-del-saldo-e-stralcio/</loc>
		<lastmod>2021-11-08T16:43:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/08/rimborso-delliva-fatturata-indebitamente/</loc>
		<lastmod>2021-11-08T16:44:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/08/imposta-di-registro-per-verbale-di-conciliazione-giudiziale/</loc>
		<lastmod>2021-11-08T16:45:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/08/disallineamenti-tra-valori-civilistici-e-fiscali-di-beni-ammortizzabili/</loc>
		<lastmod>2021-11-08T16:46:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/08/doppia-scissione-totale-non-proporzionale-senza-abuso/</loc>
		<lastmod>2021-11-08T16:47:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/08/accertamento-basato-sul-verbale-firmato-dal-professionista-contabile/</loc>
		<lastmod>2021-11-08T16:48:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/08/irrilevanza-del-giudizio-penale-rispetto-a-quello-tributario/</loc>
		<lastmod>2021-11-08T16:49:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/08/ipoteca-sui-beni-del-fondo-patrimoniale/</loc>
		<lastmod>2021-11-08T16:49:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/08/esenzione-iva-per-attivita-assistenziali-della-srl/</loc>
		<lastmod>2021-11-08T16:50:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/15/visto-di-conformita-bonus-edilizi/</loc>
		<lastmod>2021-11-15T15:13:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/15/nuovo-bonus-facciate/</loc>
		<lastmod>2021-11-15T15:14:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/15/cessione-e-sconto-in-fattura-bonus-edilizi/</loc>
		<lastmod>2021-11-15T15:15:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/15/bonus-mobili/</loc>
		<lastmod>2021-11-15T15:17:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/15/codice-tributo-credito-dimposta-per-la-sanificazione/</loc>
		<lastmod>2021-11-15T15:20:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/15/detrazione-al-110-per-interventi-antisismici/</loc>
		<lastmod>2021-11-15T15:35:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/15/credito-dimposta-per-attivita-teatrale-e-spettacoli-dal-vivo/</loc>
		<lastmod>2021-11-15T15:52:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/15/note-spese-e-documenti-giustificativi-in-formato-digitale/</loc>
		<lastmod>2021-11-15T15:53:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/15/insinuazione-al-passivo-da-parte-di-equitalia/</loc>
		<lastmod>2021-11-15T15:55:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/15/difetto-di-motivazione-in-assenza-di-valutazione-delle-ragioni-del-contribuente/</loc>
		<lastmod>2021-11-15T15:57:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/15/redditi-dei-professionisti-dello-spettacolo/</loc>
		<lastmod>2021-11-15T15:58:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/15/legittimo-il-sequestro-sui-conti-per-indebita-percezione-del-reddito-di-cittadinanza/</loc>
		<lastmod>2021-11-15T15:58:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/22/contributo-a-fondo-perequativo/</loc>
		<lastmod>2021-11-22T14:31:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/22/controlli-antifrode-aiuti-covid/</loc>
		<lastmod>2021-11-22T14:32:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/22/contributo-unificato/</loc>
		<lastmod>2021-11-22T14:38:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/22/domande-di-contributi-a-favore-dello-sport-dilettantistico/</loc>
		<lastmod>2021-11-22T14:39:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/22/interventi-di-demolizione-e-ricostruzione-con-ampliamento/</loc>
		<lastmod>2021-11-22T14:40:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/22/contributo-per-attivita-nei-centri-storici-con-santuari-religiosi/</loc>
		<lastmod>2021-11-22T14:48:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/22/visto-di-conformita-e-asseverazioni/</loc>
		<lastmod>2021-11-22T14:50:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/22/erede-del-professionista/</loc>
		<lastmod>2021-11-22T14:51:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/22/omessa-presentazione-della-dichiarazione-2/</loc>
		<lastmod>2021-11-22T14:53:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/22/lite-avverso-la-cartella-di-pagamento/</loc>
		<lastmod>2021-11-22T14:54:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/22/confisca-diretta-sul-conto-corrente/</loc>
		<lastmod>2021-11-22T14:55:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/11/22/escluso-da-irap-professionista-esterno-allo-studio/</loc>
		<lastmod>2021-11-22T14:56:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/01/visto-di-conformita-bonus-ordinari/</loc>
		<lastmod>2021-12-01T13:51:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/01/fatture-per-lavori-edili-gia-pagate-senza-visti-e-asseverazioni/</loc>
		<lastmod>2021-12-01T13:53:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/01/rottamazione-ter-e-saldo-e-stralcio-2/</loc>
		<lastmod>2021-12-01T13:55:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/01/comunicazioni-telematiche-cessione-sconto-in-fattura-bonus-edilizi/</loc>
		<lastmod>2021-12-01T13:56:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/01/criptovalute-da-indicare-nel-quadro-rw/</loc>
		<lastmod>2021-12-01T13:57:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/01/lettere-di-compliance-per-il-modello-irap-2019/</loc>
		<lastmod>2021-12-01T13:58:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/01/superbonus-110-8/</loc>
		<lastmod>2021-12-01T14:00:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/01/cessione-beni-online/</loc>
		<lastmod>2021-12-01T14:01:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/01/rifiuto-al-compenso-per-inadempimento-dellamministratore/</loc>
		<lastmod>2021-12-01T14:02:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/01/termini-di-accertamento-per-compensazione-dei-crediti/</loc>
		<lastmod>2021-12-01T14:03:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/01/opposizione-in-sede-previdenziale/</loc>
		<lastmod>2021-12-01T14:04:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/01/iva-delloperazione-antieconomica/</loc>
		<lastmod>2021-12-01T14:05:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/06/contributi-per-il-terzo-settore/</loc>
		<lastmod>2021-12-06T14:29:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/06/novita-per-il-decreto-fiscale/</loc>
		<lastmod>2021-12-06T14:30:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/06/contributo-perequativo/</loc>
		<lastmod>2021-12-06T14:31:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/06/vendite-intracomunitarie-a-effetto-traslativo-differito/</loc>
		<lastmod>2021-12-06T14:33:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/06/contributo-a-fondo-perduto-per-discoteche-e-cinema/</loc>
		<lastmod>2021-12-06T14:42:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/06/definizione-avvisi-bonari-2017-2018/</loc>
		<lastmod>2021-12-06T14:43:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/06/scontrino-commerciale/</loc>
		<lastmod>2021-12-06T14:44:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/06/controlli-antifrodi-sui-bonus-edilizi/</loc>
		<lastmod>2021-12-06T14:46:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/06/avviso-di-accertamento-da-emettere-dopo-60-giorni/</loc>
		<lastmod>2021-12-06T14:52:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/06/definizione-agevolata-liti-fiscali/</loc>
		<lastmod>2021-12-06T14:53:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/06/esenzione-imu-e-dimora-abituale/</loc>
		<lastmod>2021-12-06T14:54:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/06/accertamento-a-carico-del-professionista/</loc>
		<lastmod>2021-12-06T14:55:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/13/taglio-rimborsi-730-per-debiti-iscritti-a-ruoli/</loc>
		<lastmod>2021-12-13T13:54:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/13/lettere-di-compliance-per-lettere-dintento-false/</loc>
		<lastmod>2021-12-13T13:55:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/13/novita-iva-per-il-terzo-settore/</loc>
		<lastmod>2021-12-13T13:56:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/13/contributo-a-fondo-perduto-9/</loc>
		<lastmod>2021-12-13T13:57:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/13/autodichiarazione-del-rispetto-dei-limiti-degli-aiuti-di-stato/</loc>
		<lastmod>2021-12-13T13:58:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/13/regime-oss/</loc>
		<lastmod>2021-12-13T13:59:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/13/super-ace/</loc>
		<lastmod>2021-12-13T14:00:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/13/credito-dimposta-per-sponsorizzazioni-sportive/</loc>
		<lastmod>2021-12-13T14:02:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/13/bonus-facciate-10/</loc>
		<lastmod>2021-12-13T14:03:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/13/esonero-imu-per-coniugi-con-residenze-diverse/</loc>
		<lastmod>2021-12-13T14:04:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/13/attivita-di-consulenza-svolta-da-societa-in-qualita-di-professionista/</loc>
		<lastmod>2021-12-13T14:06:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/13/detrazione-iva-3/</loc>
		<lastmod>2021-12-13T14:06:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/13/accertamento-induttivo-per-contabilita-in-nero/</loc>
		<lastmod>2021-12-13T14:07:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/20/esclusioni-irap-dal-2022/</loc>
		<lastmod>2021-12-20T16:44:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/20/esclusioni-isa-nel-2022/</loc>
		<lastmod>2021-12-20T16:48:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/20/riforma-fiscale/</loc>
		<lastmod>2021-12-20T16:52:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/20/bonus-facciate-rettifica-della-dre-campania/</loc>
		<lastmod>2021-12-20T16:56:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/20/lastrico-solare-escluso-da-bonus-facciate/</loc>
		<lastmod>2021-12-20T16:59:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/20/comunicazioni-di-irregolarita-tramite-canale-civis/</loc>
		<lastmod>2021-12-20T17:01:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/20/iper-ammortamento/</loc>
		<lastmod>2021-12-20T17:03:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/20/srl-e-limiti-alla-trasparenza-fiscale/</loc>
		<lastmod>2021-12-20T17:24:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/20/sgravio-parziale-della-cartella/</loc>
		<lastmod>2021-12-20T17:27:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/20/annullamento-dellatto-di-accertamento-di-societa-di-persone/</loc>
		<lastmod>2021-12-20T17:30:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/20/validita-della-notifica/</loc>
		<lastmod>2021-12-20T17:34:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/23/detrazioni-edilizie-nella-legge-di-bilancio-2022/</loc>
		<lastmod>2021-12-23T17:00:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/23/conversione-in-legge-del-decreto-fisco-lavoro/</loc>
		<lastmod>2021-12-23T17:02:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/23/sanzioni-dal-2023-per-chi-nega-lutilizzo-del-pos/</loc>
		<lastmod>2021-12-23T17:06:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/23/visto-di-conformita-e-attestazioni-detrazioni-fiscali/</loc>
		<lastmod>2021-12-23T17:07:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/23/prestazioni-sanitarie-con-fatture-da-societa-non-medica/</loc>
		<lastmod>2021-12-23T17:11:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/23/contributo-a-fondo-perduto-per-start-up/</loc>
		<lastmod>2021-12-23T17:12:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/23/societa-inattiva-in-fase-di-liquidazione/</loc>
		<lastmod>2021-12-23T17:14:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/23/credito-dimposta-4-0-per-beni-temporaneamente-spostati-allestero/</loc>
		<lastmod>2021-12-23T17:16:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2021/12/23/indebita-percezione-aiuti-di-stato/</loc>
		<lastmod>2021-12-23T17:18:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/05/superbonus-2022/</loc>
		<lastmod>2022-01-05T11:45:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/05/bonus-edilizi-2/</loc>
		<lastmod>2022-01-05T11:46:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/05/contributi-per-settori-dellintrattenimento/</loc>
		<lastmod>2022-01-05T11:47:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/05/compensazioni-crediti-tributari/</loc>
		<lastmod>2022-01-05T11:48:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/05/novita-per-modelli-intrastat/</loc>
		<lastmod>2022-01-05T11:50:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/05/nota-di-variazione-iva-nella-procedura-concorsuale/</loc>
		<lastmod>2022-01-05T11:51:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/05/contributo-a-fondo-perduto-per-discoteche/</loc>
		<lastmod>2022-01-05T11:51:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/05/ace-e-riserva-di-rivalutazione/</loc>
		<lastmod>2022-01-05T11:52:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/05/accertamento-con-contradditorio-preventivo-necessario/</loc>
		<lastmod>2022-01-05T11:53:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/05/annullamento-della-notifica/</loc>
		<lastmod>2022-01-05T11:54:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/05/responsabilita-per-furto-tramite-ponteggi-nel-condominio/</loc>
		<lastmod>2022-01-05T11:54:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/10/bonus-alberghi/</loc>
		<lastmod>2022-01-10T14:30:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/10/sospensione-adempimenti-per-professionista-malato-o-infortunato/</loc>
		<lastmod>2022-01-10T14:31:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/10/sospensione-degli-ammortamenti-2021/</loc>
		<lastmod>2022-01-10T14:32:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/10/revoca-e-nuova-richiesta-agevolazioni-prima-casa/</loc>
		<lastmod>2022-01-10T14:33:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/10/superbonus-110-e-prevalenza-della-superficie-abitativa/</loc>
		<lastmod>2022-01-10T14:33:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/10/omessa-registrazione-della-risoluzione-del-contratto-di-locazione/</loc>
		<lastmod>2022-01-10T14:35:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/17/bonus-edilizi-con-semplificazioni-dal-2022/</loc>
		<lastmod>2022-01-17T14:13:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/17/aggiornati-i-software-per-i-bonus-edilizi/</loc>
		<lastmod>2022-01-17T14:16:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/17/lorigine-non-preferenziale-debutta-nel-modello-instrastat/</loc>
		<lastmod>2022-01-17T14:17:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/17/utilizzo-credito-dimposta-super-ace/</loc>
		<lastmod>2022-01-17T14:18:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/17/e-fattura-verso-pa-per-importi-esenti-iva/</loc>
		<lastmod>2022-01-17T14:20:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/17/scambi-con-san-marino-con-modello-t2/</loc>
		<lastmod>2022-01-17T14:21:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/17/esenzione-iva-per-corsi-di-insegnamento-online/</loc>
		<lastmod>2022-01-17T14:21:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/17/polizze-vita-esenti/</loc>
		<lastmod>2022-01-17T14:23:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/17/redditometro-nullo-in-presenza-di-reddito-dei-figli/</loc>
		<lastmod>2022-01-17T14:24:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/17/retroattivita-dellabuso-del-diritto/</loc>
		<lastmod>2022-01-17T14:24:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/17/diritto-alla-detrazione-iva/</loc>
		<lastmod>2022-01-17T14:25:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/17/principio-di-competenza/</loc>
		<lastmod>2022-01-17T14:26:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/24/e-commerce-le-faq-del-fisco-sulla-riforma/</loc>
		<lastmod>2022-01-24T13:43:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/24/decreto-sostegni-ter/</loc>
		<lastmod>2022-01-24T13:46:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/24/commercio-elettronico/</loc>
		<lastmod>2022-01-24T13:47:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/24/origine-delle-merci-nei-modelli-intrastat-per-le-cessioni-intraue/</loc>
		<lastmod>2022-01-24T13:48:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/24/imposta-di-registro-per-risoluzione-consensuale-di-compravendita/</loc>
		<lastmod>2022-01-24T13:50:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/24/credito-dimposta-per-locazione-di-immobili-strumentali/</loc>
		<lastmod>2022-01-24T13:51:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/24/rivalsa-iva-da-accertamento/</loc>
		<lastmod>2022-01-24T13:52:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/24/criptovalute-e-monitoraggio-fiscale/</loc>
		<lastmod>2022-01-24T13:52:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/24/dichiarazione-infedele-e-sanzione-penale/</loc>
		<lastmod>2022-01-24T13:53:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/24/non-e-violazione-meramente-formale-lautofattura-in-ritardo/</loc>
		<lastmod>2022-01-24T13:54:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/24/congruita-del-prezzo-nella-transazione-con-la-controllante-estera/</loc>
		<lastmod>2022-01-24T13:55:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/24/cessione-di-partecipazione-e-rinuncia-al-credito/</loc>
		<lastmod>2022-01-24T13:55:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/31/termini-di-decadenza-dellaccertamento-prorogati/</loc>
		<lastmod>2022-01-31T14:56:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/31/percezione-indebita-dei-contributi-a-fondo-perduto/</loc>
		<lastmod>2022-01-31T14:57:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/31/super-ace-2/</loc>
		<lastmod>2022-01-31T14:58:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/31/impresa-familiare-esclusa-dallirap/</loc>
		<lastmod>2022-01-31T14:59:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/31/dati-sistema-tessera-sanitaria-entro-l08-02-2022/</loc>
		<lastmod>2022-01-31T15:01:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/31/conferimento-dazienda-e-rivalutazione/</loc>
		<lastmod>2022-01-31T15:02:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/31/nota-di-variazione-al-termine-della-procedura-concorsuale/</loc>
		<lastmod>2022-01-31T15:03:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/31/superbonus-110-per-parti-comuni-di-condominio-mini/</loc>
		<lastmod>2022-01-31T15:04:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/31/rottamazione-ter-in-assenza-di-diniego/</loc>
		<lastmod>2022-01-31T15:05:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/31/monitoraggio-investimenti-esteri/</loc>
		<lastmod>2022-01-31T15:06:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/31/spese-pubblicitarie-abnormi-non-deducibili/</loc>
		<lastmod>2022-01-31T15:07:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/01/31/reato-di-omesso-versamento-iva/</loc>
		<lastmod>2022-01-31T15:08:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/07/cessione-bonus-edilizi-prorogata-al-16-02-2022/</loc>
		<lastmod>2022-02-07T17:07:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/07/dichiarazione-dei-redditi-e-valute-virtuali/</loc>
		<lastmod>2022-02-07T17:09:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/07/aiuti-a-intrattenimento-ristorazione-e-wedding/</loc>
		<lastmod>2022-02-07T17:11:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/07/superbonus-110-e-proroghe-cessione-del-credito/</loc>
		<lastmod>2022-02-07T17:11:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/07/principio-di-cassa-per-sal-a-cavallo-danno/</loc>
		<lastmod>2022-02-07T17:13:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/07/acquisto-di-box-distante-da-abitazione-principale/</loc>
		<lastmod>2022-02-07T17:13:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/07/cause-di-esclusione-covid-per-isa/</loc>
		<lastmod>2022-02-07T17:14:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/07/sospensione-ammortamenti-e-deduzioni-quote/</loc>
		<lastmod>2022-02-07T17:15:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/07/registrazione-tardiva-del-contratto-di-locazione/</loc>
		<lastmod>2022-02-07T17:17:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/07/utilizzabilita-documentazione-extracontabile/</loc>
		<lastmod>2022-02-07T17:17:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/07/frode-fiscale-nelle-vendite-online/</loc>
		<lastmod>2022-02-07T17:18:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/07/perquisizioni-durante-la-verifica-fiscale/</loc>
		<lastmod>2022-02-07T17:19:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/14/invio-semestrale-delle-spese-sanitarie/</loc>
		<lastmod>2022-02-14T15:50:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/14/cessioni-intraue-e-modello-instrastat/</loc>
		<lastmod>2022-02-14T15:51:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/14/obbligo-di-pubblicazione-dei-contributi-pubblici-al-01-07-2022/</loc>
		<lastmod>2022-02-14T15:52:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/14/udienza-tributarie-online-fino-al-30-04-2022/</loc>
		<lastmod>2022-02-14T15:53:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/14/invio-dichiarazioni-senza-intermediari/</loc>
		<lastmod>2022-02-14T15:55:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/14/limite-del-riporto-delle-perdite-fiscali-senza-compensazione/</loc>
		<lastmod>2022-02-14T15:56:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/14/in-arrivo-le-lettere-di-compliance-su-rw/</loc>
		<lastmod>2022-02-14T15:57:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/14/ace-e-conferimento-dazienda/</loc>
		<lastmod>2022-02-14T15:59:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/14/indebita-percezione-degli-aiuti-covid/</loc>
		<lastmod>2022-02-14T16:01:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/14/confisca-del-bene-donato-ai-figli/</loc>
		<lastmod>2022-02-14T16:03:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/14/accertamento-a-ex-socio/</loc>
		<lastmod>2022-02-14T16:04:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/14/diritto-alla-detrazione-iva-2/</loc>
		<lastmod>2022-02-14T16:05:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/21/decreto-milleproroghe/</loc>
		<lastmod>2022-02-21T15:52:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/21/novita-per-contrastare-le-frodi-sui-bonus-edilizi/</loc>
		<lastmod>2022-02-21T15:54:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/21/nuovi-modelli-instrastat-dal-25-02-2022/</loc>
		<lastmod>2022-02-21T15:55:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/21/registro-delle-criptovalute/</loc>
		<lastmod>2022-02-21T15:57:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/21/interconnessione-per-agevolazioni-fiscali/</loc>
		<lastmod>2022-02-21T15:58:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/21/dichiarazione-dei-redditi-tardiva-per-soggetto-non-residente/</loc>
		<lastmod>2022-02-21T15:59:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/21/riforma-irpef/</loc>
		<lastmod>2022-02-21T16:01:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/21/esclusioni-irap-dal-01-01-2022/</loc>
		<lastmod>2022-02-21T16:02:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/21/sequestro-preventivo-sui-beni-del-fallimento/</loc>
		<lastmod>2022-02-21T16:05:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/21/false-fatture/</loc>
		<lastmod>2022-02-21T16:05:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/21/autoriciclaggio-per-lacquisto-di-criptovalute/</loc>
		<lastmod>2022-02-21T16:08:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/21/requisito-dellinerenza-per-detrazione-iva/</loc>
		<lastmod>2022-02-21T16:09:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/28/conservazione-elettronica-fatture-2020/</loc>
		<lastmod>2022-02-28T17:11:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/28/nuove-regole-per-trasferimento-bonus-edilizi/</loc>
		<lastmod>2022-02-28T17:12:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/28/pace-fiscale-da-rimodulare/</loc>
		<lastmod>2022-02-28T17:13:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/28/contributo-a-fondo-perduto-per-il-turismo/</loc>
		<lastmod>2022-02-28T17:14:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/28/detrazioni-e-deduzioni-per-spese-sostenute-per-i-figli/</loc>
		<lastmod>2022-02-28T17:15:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/28/abilitazione-per-trasmissione-dichiarazioni-fiscali/</loc>
		<lastmod>2022-02-28T17:16:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/28/conferimento-dellincarico-professionale/</loc>
		<lastmod>2022-02-28T17:16:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/28/deducibilita-delle-sponsorizzazioni/</loc>
		<lastmod>2022-02-28T17:17:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/28/limiti-allespropriazione-immobiliare/</loc>
		<lastmod>2022-02-28T17:18:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/02/28/accesso-breve-e-termine-per-lavviso-di-accertamento/</loc>
		<lastmod>2022-02-28T17:19:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/07/recupero-iva-dei-fallimenti/</loc>
		<lastmod>2022-03-07T18:01:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/07/riscossione-per-i-decaduti-dalla-pace-fiscale/</loc>
		<lastmod>2022-03-07T18:02:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/07/processo-tributario-da-remoto-fino-al-30-04/</loc>
		<lastmod>2022-03-07T18:03:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/07/cessione-bonus-edilizi/</loc>
		<lastmod>2022-03-07T18:07:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/07/chiarimenti-dallagenzia-sulle-novita-iva-del-decreto-fiscale/</loc>
		<lastmod>2022-03-07T18:10:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/07/lavori-senza-sal-30-nel-2021/</loc>
		<lastmod>2022-03-07T18:12:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/07/rivalutazione-gratuita-del-settore-alberghiero/</loc>
		<lastmod>2022-03-07T18:19:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/07/organizzazioni-di-volontariato-e-obblighi-iva/</loc>
		<lastmod>2022-03-07T18:20:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/07/verifica-fiscale-con-apertura-di-borse-e-casseforti/</loc>
		<lastmod>2022-03-07T18:21:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/07/diniego-di-autotutela-non-impugnabile/</loc>
		<lastmod>2022-03-07T18:22:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/14/polizza-adeguata-al-numero-delle-attestazioni-o-asseverazioni/</loc>
		<lastmod>2022-03-14T15:57:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/14/cessione-crediti-dimposta-dopo-il-07-04/</loc>
		<lastmod>2022-03-14T15:58:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/14/comunicazione-dei-bonus-edilizi-condominiali/</loc>
		<lastmod>2022-03-14T15:59:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/14/invio-comunicazioni-per-beneficiare-del-credito-dimposta-per-investimenti-pubblicitari/</loc>
		<lastmod>2022-03-14T16:00:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/14/iva-prestazioni-a-istituto-extra-ue/</loc>
		<lastmod>2022-03-14T16:01:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/14/cessioni-intra/</loc>
		<lastmod>2022-03-14T16:01:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/14/nota-di-variazione-per-credito-prescritto/</loc>
		<lastmod>2022-03-14T16:03:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/14/prove-per-la-cessione-intracomunitaria/</loc>
		<lastmod>2022-03-14T16:04:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/14/impugnazione-nel-processo-tributario/</loc>
		<lastmod>2022-03-14T16:04:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/14/reato-di-occultamento-delle-scritture-contabili/</loc>
		<lastmod>2022-03-14T16:05:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/21/aiuti-di-stato-nel-modello-redditi-2022/</loc>
		<lastmod>2022-03-21T15:46:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/21/possibile-la-revoca-in-bilancio-di-marchi-e-avviamenti-rivalutati/</loc>
		<lastmod>2022-03-21T15:49:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/21/bonus-alberghi-anche-per-le-case-mobili/</loc>
		<lastmod>2022-03-21T15:50:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/21/cancellazione-irap-non-retroattiva/</loc>
		<lastmod>2022-03-21T15:51:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/21/credito-dimposta-per-acquisto-di-beni-strumentali/</loc>
		<lastmod>2022-03-21T15:52:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/21/deduzione-irap-e-inerenza/</loc>
		<lastmod>2022-03-21T15:53:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/21/proroga-comunicazione-amministratori-di-condominio/</loc>
		<lastmod>2022-03-21T15:56:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/21/nuovi-dati-da-comunicare-per-le-locazioni-brevi/</loc>
		<lastmod>2022-03-21T15:59:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/21/autofattura-tardiva-come-omesso-versamento/</loc>
		<lastmod>2022-03-21T16:01:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/21/esterovestizione-ed-elusione-fiscale/</loc>
		<lastmod>2022-03-21T16:03:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/21/raddoppio-dei-termini-per-quadro-rw-retroattivo/</loc>
		<lastmod>2022-03-21T16:04:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/21/sanzionabile-la-mancata-applicazione-del-reverse-charge/</loc>
		<lastmod>2022-03-21T16:05:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/28/riforma-fiscale-2/</loc>
		<lastmod>2022-03-28T15:54:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/28/interventi-edilizi-eseguiti-sulle-parti-comuni-del-condominio-minimo/</loc>
		<lastmod>2022-03-28T15:58:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/28/sospensione-ammortamenti-2021-e-2022/</loc>
		<lastmod>2022-03-28T15:59:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/28/bonus-imu-per-le-imprese-del-comparto-turismo/</loc>
		<lastmod>2022-03-28T16:00:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/28/pubblicita-con-geolocalizzazione-con-digital-tax/</loc>
		<lastmod>2022-03-28T16:01:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/28/cessione-del-bonus-locazioni/</loc>
		<lastmod>2022-03-28T16:02:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/28/compliance-dichiarazioni-iva-2018/</loc>
		<lastmod>2022-03-28T16:04:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/28/scissione-con-continuazione-dellattivita/</loc>
		<lastmod>2022-03-28T16:05:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/28/quadro-rw-anche-con-cessione-fittizia-di-partecipazione/</loc>
		<lastmod>2022-03-28T16:06:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/28/agevolazione-prima-casa-2/</loc>
		<lastmod>2022-03-28T16:06:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/28/accoglimento-dellistanza-di-autotutela/</loc>
		<lastmod>2022-03-28T16:07:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/03/28/dichiarazione-fraudolenta-al-momento-della-presentazione/</loc>
		<lastmod>2022-03-28T16:08:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/05/termini-ordinari-di-pagamento-per-le-cartelle/</loc>
		<lastmod>2022-04-05T06:42:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/05/rivalutazioni-e-riallineamenti/</loc>
		<lastmod>2022-04-05T06:43:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/05/agevolazione-per-il-fotovoltaico/</loc>
		<lastmod>2022-04-05T06:43:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/05/trasmissione-dati-bonus-edilizia-allenea/</loc>
		<lastmod>2022-04-05T06:44:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/05/sblocco-del-conto-del-de-cuius/</loc>
		<lastmod>2022-04-05T06:45:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/05/presunzione-della-distribuzione-degli-utili/</loc>
		<lastmod>2022-04-05T06:46:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/05/non-tassabile-il-rimborso-al-dipendente-del-costo-del-tampone/</loc>
		<lastmod>2022-04-05T06:46:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/05/software-di-compilazione-affitti-brevi/</loc>
		<lastmod>2022-04-05T06:48:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/05/prove-da-accertamento-valide-in-assenza-di-autorizzazione/</loc>
		<lastmod>2022-04-05T06:50:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/05/omissione-di-compilazione-del-quadro-rw/</loc>
		<lastmod>2022-04-05T06:51:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/05/accesso-allo-studio-del-consulente-e-termine-per-accertamento/</loc>
		<lastmod>2022-04-05T06:52:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/05/cessione-beni-aziendali/</loc>
		<lastmod>2022-04-05T06:52:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/11/esclusione-dagli-isa-per-discoteche-e-palestre/</loc>
		<lastmod>2022-04-11T15:01:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/11/cessione-bonus-edilizi-2/</loc>
		<lastmod>2022-04-11T15:01:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/11/ristori-per-imprese-del-commercio-al-dettaglio/</loc>
		<lastmod>2022-04-11T15:02:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/11/regolarizzazioni-con-autofattura-elettronica/</loc>
		<lastmod>2022-04-11T15:04:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/11/avvisi-bonari-e-blackout-dellagenzia-delle-entrate/</loc>
		<lastmod>2022-04-11T15:06:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/11/imposta-di-bollo-su-documenti-digitali/</loc>
		<lastmod>2022-04-11T15:07:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/11/comunicazione-degli-amministratori-di-condominio/</loc>
		<lastmod>2022-04-11T15:08:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/11/mancato-pagamento-e-variazione-in-diminuzione/</loc>
		<lastmod>2022-04-11T15:09:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/11/inerenza-delle-spese-di-sponsorizzazione/</loc>
		<lastmod>2022-04-11T15:10:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/11/condanna-alle-spese-nel-processo-tributario/</loc>
		<lastmod>2022-04-11T15:11:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/11/trattamento-di-fine-mandato-dellamministratore/</loc>
		<lastmod>2022-04-11T15:12:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/11/nessun-obbligo-di-tracciabilita-per-le-pro-loco/</loc>
		<lastmod>2022-04-11T15:12:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/19/fattura-elettronica-per-i-forfettari-e-asd/</loc>
		<lastmod>2022-04-19T14:04:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/19/locazioni-brevi-730-2022/</loc>
		<lastmod>2022-04-19T14:05:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/19/omessi-versamenti-periodici-quadro-vq/</loc>
		<lastmod>2022-04-19T14:06:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/19/deposito-bilancio-e-runts/</loc>
		<lastmod>2022-04-19T14:08:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/19/imposta-di-registro-2-per-proroga-concessioni-demaniali/</loc>
		<lastmod>2022-04-19T14:09:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/19/codici-tributo-per-crediti-dimposta-sui-costi-di-energia-e-gas/</loc>
		<lastmod>2022-04-19T14:21:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/19/imposta-di-bollo-e-copie-in-pdf-inviate-via-e-mail/</loc>
		<lastmod>2022-04-19T14:24:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/19/reddito-accertabile-a-impresa-familiare/</loc>
		<lastmod>2022-04-19T14:25:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/19/conferimento-con-vendita-di-quote/</loc>
		<lastmod>2022-04-19T14:26:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/19/sanzioni-escluse-per-incertezza-oggettiva-della-norma/</loc>
		<lastmod>2022-04-19T14:27:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/19/inammissibile-lappello-se-la-sentenza-e-illeggibile/</loc>
		<lastmod>2022-04-19T14:28:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/26/nuova-guida-alla-piattaforma-cessione-crediti/</loc>
		<lastmod>2022-04-26T14:55:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/26/novita-superbonus-110/</loc>
		<lastmod>2022-04-26T14:56:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/26/pos-obbligatorio-dal-30-06-2022/</loc>
		<lastmod>2022-04-26T14:57:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/26/criptovalute/</loc>
		<lastmod>2022-04-26T14:58:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/26/regime-forfetario-e-aliquota-ridotta/</loc>
		<lastmod>2022-04-26T14:59:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/26/peggioramento-del-risultato-economico-perequativo/</loc>
		<lastmod>2022-04-26T15:01:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/26/bonus-affitti-5/</loc>
		<lastmod>2022-04-26T15:01:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/26/regime-speciale-per-leditoria/</loc>
		<lastmod>2022-04-26T15:02:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/26/deducibilita-delle-sponsorizzazioni-2/</loc>
		<lastmod>2022-04-26T15:03:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/26/iscrizione-catastale-dellimmobile-e-imu/</loc>
		<lastmod>2022-04-26T15:04:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/26/teste-di-legno-societarie/</loc>
		<lastmod>2022-04-26T15:05:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/04/26/scissione-e-successiva-cessione-delle-partecipazioni/</loc>
		<lastmod>2022-04-26T15:06:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/02/dichiarazione-annuale-iva/</loc>
		<lastmod>2022-05-02T16:15:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/02/fondo-ristori-per-danni-da-guerra/</loc>
		<lastmod>2022-05-02T16:15:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/02/estensione-obbligo-fattura-elettronica/</loc>
		<lastmod>2022-05-02T16:16:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/02/rate-della-pace-fiscale-compensabile-con-i-crediti-verso-la-pa/</loc>
		<lastmod>2022-05-02T16:17:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/02/transazioni-finanziarie-dei-fondi-pensione-europei/</loc>
		<lastmod>2022-05-02T16:18:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/02/compilazione-modello-aiuti-di-stato/</loc>
		<lastmod>2022-05-02T16:19:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/02/autocertificazione-degli-aiuti-covid/</loc>
		<lastmod>2022-05-02T16:20:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/02/regime-premiale-isa-2/</loc>
		<lastmod>2022-05-02T16:21:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/02/detrazione-iva-su-acquisto-di-studio-professionale-accatastato-come-casa-di-civile-abitazione/</loc>
		<lastmod>2022-05-02T16:22:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/02/studio-associato-non-assoggettato-a-irap/</loc>
		<lastmod>2022-05-02T16:23:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/02/retroattivita-sentenza-di-incostituzionalita/</loc>
		<lastmod>2022-05-02T16:24:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/02/bancarotta-fraudolenta-con-dolo-generico/</loc>
		<lastmod>2022-05-02T16:24:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/09/correzioni-delle-comunicazioni-cessioni-crediti-da-bonus-edilizi/</loc>
		<lastmod>2022-05-09T13:24:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/09/mancata-trasmissione-dati-pos/</loc>
		<lastmod>2022-05-09T13:24:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/09/software-isa-e-possibile-proroga-dei-versamenti/</loc>
		<lastmod>2022-05-09T13:25:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/09/beni-immateriali-4-0-con-credito-al-50-del-2022/</loc>
		<lastmod>2022-05-09T13:26:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/09/aggiornamento-ateco/</loc>
		<lastmod>2022-05-09T13:27:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/09/imposta-sostitutiva-per-la-rivalutazione-beni-dimpresa/</loc>
		<lastmod>2022-05-09T13:28:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/09/oneri-finanziari-da-sconto-in-fattura/</loc>
		<lastmod>2022-05-09T13:29:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/09/mancata-trasmissione-dei-dati-da-parte-del-server-rt/</loc>
		<lastmod>2022-05-09T13:30:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/09/profitto-da-fatture-false/</loc>
		<lastmod>2022-05-09T13:30:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/09/spese-di-pubblicita/</loc>
		<lastmod>2022-05-09T13:32:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/09/competenza-allaccertamento-del-reddito-prodotto-allestero/</loc>
		<lastmod>2022-05-09T13:32:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/09/esenzione-iva-corsi-di-formazione/</loc>
		<lastmod>2022-05-09T13:38:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/16/novita-per-il-superbonus-110/</loc>
		<lastmod>2022-05-16T16:05:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/16/comunicazione-opzione-per-le-cessioni-dei-bonus-edilizi/</loc>
		<lastmod>2022-05-16T16:10:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/16/cessione-del-credito-a-cliente-professionale/</loc>
		<lastmod>2022-05-16T16:11:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/16/esclusione-automatica-isa-per-il-2021/</loc>
		<lastmod>2022-05-16T16:12:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/16/esente-da-imposte-il-mutuo-per-accordo-con-ex-coniuge/</loc>
		<lastmod>2022-05-16T16:13:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/16/bonus-prima-casa-under-36-in-caso-di-contratto-per-personale-da-nominare/</loc>
		<lastmod>2022-05-16T16:14:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/16/contestazioni-su-compensazioni-e-nuovi-limiti/</loc>
		<lastmod>2022-05-16T16:15:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/16/nessuna-detrazione-iva-per-ristrutturazione-dello-studio-in-locazione/</loc>
		<lastmod>2022-05-16T16:16:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/16/omessa-dichiarazione-con-possibilita-di-rimborso-iva/</loc>
		<lastmod>2022-05-16T16:17:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/16/accertamento-per-distribuzione-di-utili-a-societa-a-ristretta-base-societaria/</loc>
		<lastmod>2022-05-16T16:18:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/16/imposta-di-successione-e-quota-di-srl/</loc>
		<lastmod>2022-05-16T16:18:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/16/violazioni-tributarie-fraudolente-con-possibile-ravvedimento/</loc>
		<lastmod>2022-05-16T16:20:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/24/cessione-dei-crediti-fiscali/</loc>
		<lastmod>2022-05-24T07:53:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/24/superbonus-per-pertinenze-separate-del-condominio/</loc>
		<lastmod>2022-05-24T07:54:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/24/buoni-carburante-esenti/</loc>
		<lastmod>2022-05-24T07:55:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/24/aiuti-per-le-imprese-colpite-dai-costi-energetici/</loc>
		<lastmod>2022-05-24T07:56:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/24/riduzione-ires-enti-del-terzo-settore/</loc>
		<lastmod>2022-05-24T07:59:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/24/730-precompilato/</loc>
		<lastmod>2022-05-24T08:00:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/24/delega-allincasso-allavvocato-senza-ritenuta-dacconto/</loc>
		<lastmod>2022-05-24T08:01:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/24/immobili-sequestrati/</loc>
		<lastmod>2022-05-24T08:02:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/24/tari-maggiorata-come-gli-alberghi-per-i-bb/</loc>
		<lastmod>2022-05-24T08:03:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/24/dissequestro-parziale-delle-somme-per-pagare-il-debito-tributario/</loc>
		<lastmod>2022-05-24T08:03:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/24/cartella-notificata-dopo-ammissione-al-concordato/</loc>
		<lastmod>2022-05-24T08:04:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/24/indetraibilita-delliva-per-le-societa-di-comodo/</loc>
		<lastmod>2022-05-24T08:05:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/30/dividendi-esteri-nel-quadro-rw/</loc>
		<lastmod>2022-05-30T13:39:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/30/esonero-isa/</loc>
		<lastmod>2022-05-30T13:41:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/30/opzione-per-sconto-in-fattura/</loc>
		<lastmod>2022-05-30T13:42:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/30/criptovaluta-nellanagrafe-tributaria/</loc>
		<lastmod>2022-05-30T13:46:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/30/indici-sintetici-di-affidabilita-fiscale/</loc>
		<lastmod>2022-05-30T13:47:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/30/superbonus-se-la-prevalenza-residenziale-e-rispettata/</loc>
		<lastmod>2022-05-30T13:48:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/30/recupero-delliva-in-casi-di-cessazione-dellattivita/</loc>
		<lastmod>2022-05-30T13:49:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/30/presunzioni-e-accertamento-induttivo/</loc>
		<lastmod>2022-05-30T13:50:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/30/contraddittorio-preventivo-nellaccertamento-dei-tributi-locali/</loc>
		<lastmod>2022-05-30T13:51:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/05/30/iva-10-lavori-di-manutenzione-su-abitazioni/</loc>
		<lastmod>2022-05-30T13:52:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/06/esterometro-e-fattura-elettronica-dal-01-07-2022/</loc>
		<lastmod>2022-06-06T13:37:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/06/ravvedimento-operoso-in-presenza-di-frodi-fiscali/</loc>
		<lastmod>2022-06-06T13:41:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/06/crediti-dimposta-per-contrastare-il-caro-bollette/</loc>
		<lastmod>2022-06-06T13:42:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/06/autodichiarazione-aiuti-covid/</loc>
		<lastmod>2022-06-06T13:44:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/06/elementi-di-incoerenza-nei-730-modificati-con-rimborso/</loc>
		<lastmod>2022-06-06T13:46:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/06/richieste-di-assistenza-sulla-riscossione-dei-crediti-esteri/</loc>
		<lastmod>2022-06-06T13:47:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/06/iva-4-per-cessione-di-veicoli-per-disabili/</loc>
		<lastmod>2022-06-06T13:48:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/06/super-ammortamento-e-fuoriuscita-volontaria-del-bene/</loc>
		<lastmod>2022-06-06T13:49:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/06/accertamenti-bancari/</loc>
		<lastmod>2022-06-06T13:49:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/06/adesione-fiscale-ininfluente-per-gli-anni-successivi/</loc>
		<lastmod>2022-06-06T13:50:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/06/notifica-atto-impositivo/</loc>
		<lastmod>2022-06-06T13:51:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/15/agevolazioni-decreto-aiuti/</loc>
		<lastmod>2022-06-15T14:13:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/15/bonus-riqualificazione-di-alberghi-e-strutture-ricettive/</loc>
		<lastmod>2022-06-15T14:14:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/15/proroga-inversione-contabile/</loc>
		<lastmod>2022-06-15T14:16:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/15/cessione-bonus-edilizi-3/</loc>
		<lastmod>2022-06-15T14:17:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/15/differenziale-da-sconto-in-fattura-e-fuori-campo-iva/</loc>
		<lastmod>2022-06-15T14:17:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/15/differimento-dei-termini-di-accertamento-iva/</loc>
		<lastmod>2022-06-15T14:18:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/15/ricarica-auto-elettrica-dei-dipendenti/</loc>
		<lastmod>2022-06-15T14:20:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/15/piattaforma-per-cessione-crediti-da-bonus-edilizi/</loc>
		<lastmod>2022-06-15T14:21:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/15/cumulo-giuridico-e-omesso-versamento/</loc>
		<lastmod>2022-06-15T14:22:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/15/esdebitazione-e-debiti-tributari/</loc>
		<lastmod>2022-06-15T14:23:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/15/detraibile-liva-su-immobile-utilizzato-come-bene-strumentale/</loc>
		<lastmod>2022-06-15T14:24:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/15/malattia-del-professionista-e-ritardo-nel-ricorso/</loc>
		<lastmod>2022-06-15T14:25:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/20/proroga-reverse-charge/</loc>
		<lastmod>2022-06-20T13:11:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/20/nuovo-modello-di-dichiarazione-imu/</loc>
		<lastmod>2022-06-20T13:12:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/20/fattura-dellesportatore-abituale-senza-addebito-delliva/</loc>
		<lastmod>2022-06-20T13:13:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/20/omessa-compilazione-prospetto-aiuti-e-disconoscimento-agevolazione-irap/</loc>
		<lastmod>2022-06-20T13:14:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/20/aggiornamento-piattaforma-di-cessione-crediti/</loc>
		<lastmod>2022-06-20T13:14:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/20/compensazione-con-fatture/</loc>
		<lastmod>2022-06-20T13:15:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/20/notifica-cartella-di-pagamento/</loc>
		<lastmod>2022-06-20T13:16:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/27/fattura-elettronica-per-i-forfetari/</loc>
		<lastmod>2022-06-27T16:06:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/27/nuovo-esterometro/</loc>
		<lastmod>2022-06-27T16:06:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/27/correzione-di-errori-in-bilancio-e-dichiarazione-integrativa/</loc>
		<lastmod>2022-06-27T16:07:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/27/acconti-imposte-dirette/</loc>
		<lastmod>2022-06-27T16:08:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/27/bonus-locazioni-compensabile-in-presenza-di-tributi-iscritti/</loc>
		<lastmod>2022-06-27T16:09:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/27/autodichiarazione-aiuti-di-stato-prorogata-al-30-11-2022/</loc>
		<lastmod>2022-06-27T16:10:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/27/contrasto-allevasione-fiscale/</loc>
		<lastmod>2022-06-27T16:11:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/27/superbonus-110-e-rate-residue/</loc>
		<lastmod>2022-06-27T16:12:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/27/crisi-di-liquidita-ed-evasione/</loc>
		<lastmod>2022-06-27T16:13:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/27/autonoma-organizzazione-ai-fini-irap/</loc>
		<lastmod>2022-06-27T16:14:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/27/ammortamento-delle-migliorie-su-immobili-in-locazione/</loc>
		<lastmod>2022-06-27T16:15:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/06/27/ufficio-competente-ad-accertare-i-redditi-di-cittadino-iscritto-allaire/</loc>
		<lastmod>2022-06-27T16:16:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/05/fatture-elettroniche-con-san-marino/</loc>
		<lastmod>2022-07-05T13:07:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/05/sanzioni-pos/</loc>
		<lastmod>2022-07-05T13:07:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/05/fattura-per-operazioni-con-lestero-dal-01-07-2022/</loc>
		<lastmod>2022-07-05T13:08:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/05/novita-per-la-riscossione/</loc>
		<lastmod>2022-07-05T13:09:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/05/rs-approvato-il-modello-per-il-riversamento/</loc>
		<lastmod>2022-07-05T13:11:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/05/versamento-contributo-straordinario-contro-il-caro-bollette/</loc>
		<lastmod>2022-07-05T13:11:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/05/dichiarazione-di-successione-e-liquidazione-della-societa/</loc>
		<lastmod>2022-07-05T13:12:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/05/agevolazione-prima-casa-per-cittadino-italiano-emigrato/</loc>
		<lastmod>2022-07-05T13:13:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/05/agevolazione-prima-casa-3/</loc>
		<lastmod>2022-07-05T13:14:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/05/sponsorizzazione-e-antieconomicita/</loc>
		<lastmod>2022-07-05T13:15:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/05/penale-sul-contratto-di-locazione-e-imposta-di-registro/</loc>
		<lastmod>2022-07-05T13:16:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/05/ici-imu-per-immobili-di-societa-trasparenti-utilizzati-dai-soci-come-abitazione-principale/</loc>
		<lastmod>2022-07-05T13:16:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/11/bonus-rimanenze/</loc>
		<lastmod>2022-07-11T13:49:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/11/garanzie-del-decreto-liquidita-nellautodichiarazione-aiuti-covid/</loc>
		<lastmod>2022-07-11T13:50:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/11/codice-della-crisi-e-lettere-di-compliance/</loc>
		<lastmod>2022-07-11T13:51:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/11/riforma-dello-sport/</loc>
		<lastmod>2022-07-11T13:51:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/11/lettere-di-compliance-quadro-vf-iva/</loc>
		<lastmod>2022-07-11T13:52:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/11/bonus-musica-per-i-figli/</loc>
		<lastmod>2022-07-11T13:53:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/11/modello-730-e-visto-di-conformita/</loc>
		<lastmod>2022-07-11T13:54:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/11/patteggiamento-per-emissione-di-fatture-false/</loc>
		<lastmod>2022-07-11T13:55:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/11/rettifica-per-il-socio-di-srl-a-ristretta-base/</loc>
		<lastmod>2022-07-11T13:56:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/11/limiti-per-detrazione-iva/</loc>
		<lastmod>2022-07-11T13:57:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/11/imposta-di-registro-su-interessi-moratori/</loc>
		<lastmod>2022-07-11T13:58:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/11/superbonus-110-9/</loc>
		<lastmod>2022-07-11T13:59:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/18/fatturazione-elettronica-per-il-contribuente-forfetario/</loc>
		<lastmod>2022-07-18T16:45:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/18/versamento-pace-fiscale/</loc>
		<lastmod>2022-07-18T16:46:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/18/decreto-aiuti-convertito-in-legge/</loc>
		<lastmod>2022-07-18T16:47:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/18/sospensione-estiva-lettere-di-compliance/</loc>
		<lastmod>2022-07-18T16:48:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/18/effettuazione-dellinvestimento-per-iper-ammortamento/</loc>
		<lastmod>2022-07-18T16:49:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/18/nuovi-codici-tributo/</loc>
		<lastmod>2022-07-18T16:50:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/18/chiarimenti-sullesterometro/</loc>
		<lastmod>2022-07-18T16:51:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/18/codice-fiscale-per-corrispettivi-oggetto-di-fatturazione/</loc>
		<lastmod>2022-07-18T16:52:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/18/detrazioni-per-interventi-di-risparmio-energetico-su-immobili-che-costituiscono-beni-mere/</loc>
		<lastmod>2022-07-18T16:53:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/18/omesso-versamento-ritenute-e-certificazione-del-sostituto/</loc>
		<lastmod>2022-07-18T16:53:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/18/accertamento-e-consapevolezza-della-truffa/</loc>
		<lastmod>2022-07-18T16:54:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/18/acquisti-intracomunitari/</loc>
		<lastmod>2022-07-18T16:55:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/25/riscossione-e-vecchie-rate-di-cartelle-esattoriali-non-pagate/</loc>
		<lastmod>2022-07-25T16:37:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/25/scadenze-rate-della-pace-fiscale/</loc>
		<lastmod>2022-07-25T16:39:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/25/avvisi-agenzia-delle-entrate-per-mancati-versamenti-iva/</loc>
		<lastmod>2022-07-25T16:39:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/25/bonifici-parlanti-e-visto-di-conformita/</loc>
		<lastmod>2022-07-25T16:40:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/25/fattura-senza-sconto-in-fattura-non-modificabile/</loc>
		<lastmod>2022-07-25T16:41:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/25/superbonus-fino-al-30-06-2022/</loc>
		<lastmod>2022-07-25T16:42:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/25/mancato-pagamento-del-debitore-e-recupero-delliva/</loc>
		<lastmod>2022-07-25T16:42:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/25/conferimento-e-acquisto-di-quote-per-controllo-della-societa/</loc>
		<lastmod>2022-07-25T16:43:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/25/cessione-di-case-popolari/</loc>
		<lastmod>2022-07-25T16:44:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/25/sequestro-al-fiscalista-per-frode-carosello/</loc>
		<lastmod>2022-07-25T16:45:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/25/fatture-false-con-reverse-charge/</loc>
		<lastmod>2022-07-25T16:45:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/07/25/sanzione-ridotta-per-omesso-versamento-delliva/</loc>
		<lastmod>2022-07-25T16:46:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/08/01/proroga-versamenti-per-associazioni-sportive/</loc>
		<lastmod>2022-08-01T15:59:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/08/01/emendamenti-al-decreto-semplificazioni/</loc>
		<lastmod>2022-08-01T16:09:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/08/01/comunicazione-dellesito-negativo-dellattivita-di-controllo/</loc>
		<lastmod>2022-08-01T16:10:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/08/01/documentazione-per-i-bonus-edilizi-in-dichiarazione/</loc>
		<lastmod>2022-08-01T16:11:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/08/01/mandato-senza-rappresentanza/</loc>
		<lastmod>2022-08-01T16:12:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/08/01/detrazioni-edilizie-per-immobili-a-uso-promiscuo/</loc>
		<lastmod>2022-08-01T16:12:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/08/01/abuso-del-diritto/</loc>
		<lastmod>2022-08-01T16:13:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/08/01/validita-del-ricorso/</loc>
		<lastmod>2022-08-01T16:14:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/08/01/sequestro-preventivo-finalizzato-alla-confisca/</loc>
		<lastmod>2022-08-01T16:14:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/08/01/amministratore-di-fatto-e-societa-schermo/</loc>
		<lastmod>2022-08-01T16:16:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/08/09/sospensione-feriale-dei-termini/</loc>
		<lastmod>2022-08-09T06:48:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/08/09/decreto-semplificazioni-registri-contabili-ed-esterometro/</loc>
		<lastmod>2022-08-09T06:49:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/08/09/decreto-aiuti-bis/</loc>
		<lastmod>2022-08-09T06:49:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/08/09/aggiornamento-tracciato-per-la-fattura-elettronica/</loc>
		<lastmod>2022-08-09T06:50:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/08/09/bonus-prima-casa-e-trasferimento-allestero/</loc>
		<lastmod>2022-08-09T06:59:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/08/09/flax-tax-per-cripto-investitori-esteri/</loc>
		<lastmod>2022-08-09T07:00:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/08/09/cessione-dei-crediti-fiscali-2/</loc>
		<lastmod>2022-08-09T07:01:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/08/09/restituzione-della-caparra-per-risoluzione-del-preliminare/</loc>
		<lastmod>2022-08-09T07:02:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/08/09/termini-di-accertamento-ridotti-a-2-anni/</loc>
		<lastmod>2022-08-09T07:03:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/08/09/rimborsi-chilometrici/</loc>
		<lastmod>2022-08-09T07:04:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/08/09/contenzioso-societa-di-capitali-a-ristretta-base-societaria/</loc>
		<lastmod>2022-08-09T07:05:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/05/distinzione-delle-spese-ai-fini-del-superbonus/</loc>
		<lastmod>2022-09-05T14:04:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/05/regime-fiscale-del-capital-gain-sulle-criptovalute/</loc>
		<lastmod>2022-09-05T14:05:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/05/contributo-a-fondo-perduto-per-i-ristoratori/</loc>
		<lastmod>2022-09-05T14:05:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/05/riduzione-termini-di-decadenza-per-pagamenti-tracciabili/</loc>
		<lastmod>2022-09-05T14:06:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/05/nel-quadro-rw-gli-asset-fuori-dai-provider-italiani/</loc>
		<lastmod>2022-09-05T14:07:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/05/il-rimborso-dellimposta-di-bollo-e-reddito-per-il-forfetario/</loc>
		<lastmod>2022-09-05T14:08:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/05/notifica-a-soggetti-irreperibili/</loc>
		<lastmod>2022-09-05T14:09:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/05/autofatturazione-di-operazioni-inesistenti/</loc>
		<lastmod>2022-09-05T14:10:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/05/trasmissione-agli-eredi-delle-cartelle-esattoriali/</loc>
		<lastmod>2022-09-05T14:11:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/05/spese-manutenzione-auto-vecchia-fanno-capacita-contributiva/</loc>
		<lastmod>2022-09-05T14:17:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/12/cedolare-secca-e-inflazione/</loc>
		<lastmod>2022-09-12T15:04:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/12/lecite-le-operazioni-per-sfruttare-i-vantaggi-fiscali/</loc>
		<lastmod>2022-09-12T15:19:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/12/comunicazioni-liquidazioni-periodiche-iva/</loc>
		<lastmod>2022-09-12T15:21:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/12/trasmissione-dati-identificativi-degli-strumenti-di-pagamento/</loc>
		<lastmod>2022-09-12T15:22:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/12/110-negato-al-general-contractor/</loc>
		<lastmod>2022-09-12T15:23:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/12/bonus-verde/</loc>
		<lastmod>2022-09-12T15:23:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/12/aliquota-iva-agevolata-per-lintera-fornitura-di-gas/</loc>
		<lastmod>2022-09-12T15:24:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/12/affitto-dazienda-e-ammortamento/</loc>
		<lastmod>2022-09-12T15:26:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/12/notifica-invalida-a-srl-a-ristretta-base-societaria/</loc>
		<lastmod>2022-09-12T15:27:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/12/reverse-charge-e-identificazione-ai-fini-iva/</loc>
		<lastmod>2022-09-12T15:27:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/12/la-commissione-tributaria-deve-verificare-le-prove-dellufficio/</loc>
		<lastmod>2022-09-12T15:29:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/19/onere-della-prova-nel-processo-tributario/</loc>
		<lastmod>2022-09-19T14:19:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/19/30-dei-lavori-per-superbonus-e-adempimenti-entro-il-30-09/</loc>
		<lastmod>2022-09-19T14:20:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/19/comunicazione-dati-al-sistema-tessera-sanitaria/</loc>
		<lastmod>2022-09-19T14:24:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/19/numero-sal-nella-comunicazione-cessione-sconto-bonus-edilizi/</loc>
		<lastmod>2022-09-19T14:25:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/19/riorganizzazione-aziendale-e-abuso-del-diritto/</loc>
		<lastmod>2022-09-19T14:26:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/19/codici-tributo-per-acquisti-di-energia/</loc>
		<lastmod>2022-09-19T14:27:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/19/impugnazione-con-conoscenza-del-debito-tributario-senza-regolare-notifica/</loc>
		<lastmod>2022-09-19T14:29:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/19/ricorso-contro-gli-estratti-di-ruolo/</loc>
		<lastmod>2022-09-19T14:29:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/19/sospensione-dellattivita-per-fatture-false/</loc>
		<lastmod>2022-09-19T14:30:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/19/esterovestizione-societaria/</loc>
		<lastmod>2022-09-19T14:31:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/26/testimonianza-eccezionale-nel-processo-tributario/</loc>
		<lastmod>2022-09-26T13:46:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/26/nuovo-credito-dimposta-energia-e-gas/</loc>
		<lastmod>2022-09-26T13:47:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/26/prove-video-per-cantieri-del-superbonus/</loc>
		<lastmod>2022-09-26T13:48:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/26/bonus-200-euro-per-lavoratori-autonomi/</loc>
		<lastmod>2022-09-26T13:49:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/26/bonus-barriere-architettoniche-per-edifici-a-prevalenza-non-residenziale/</loc>
		<lastmod>2022-09-26T13:51:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/26/compagnia-estera-di-assicurazione-operante-in-italia/</loc>
		<lastmod>2022-09-26T13:51:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/26/nuovi-codici-tributo-2/</loc>
		<lastmod>2022-09-26T13:52:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/26/nuovi-codici-tributo-3/</loc>
		<lastmod>2022-09-26T13:53:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/26/finanziamenti-in-contanti-del-socio/</loc>
		<lastmod>2022-09-26T13:54:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/26/dimostrazione-della-pertinenza-ai-fini-imu/</loc>
		<lastmod>2022-09-26T13:55:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/26/frode-fiscale-per-fatture-inesistenti/</loc>
		<lastmod>2022-09-26T13:55:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/26/fabbricati-rurali-di-lusso/</loc>
		<lastmod>2022-09-26T13:56:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/03/crediti-dimposta-sui-consumi-di-energia-e-gas-prorogati/</loc>
		<lastmod>2022-10-03T15:22:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/03/indennita-di-200-euro-per-professionisti-e-lavoratori-autonomi/</loc>
		<lastmod>2022-10-03T15:23:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/03/emissione-delle-fatture-elettroniche-per-i-forfetari/</loc>
		<lastmod>2022-10-03T15:24:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/03/codici-tributo-per-definizione-liti-pendenti-in-cassazione/</loc>
		<lastmod>2022-10-03T15:25:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/03/codice-tributo-per-credito-dimposta-turismo/</loc>
		<lastmod>2022-10-03T15:26:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/03/codice-tributo-per-credito-dimposta-energia/</loc>
		<lastmod>2022-10-03T15:27:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/03/condizioni-per-la-deducibilita-delle-spese-di-sponsorizzazione/</loc>
		<lastmod>2022-10-03T15:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/03/rimborso-iva-erroneamente-applicata/</loc>
		<lastmod>2022-10-03T15:29:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/10/bonus-per-vetrate-panoramiche/</loc>
		<lastmod>2022-10-10T13:28:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/10/bonus-edilizi-prima-cessione-o-sconto-soggetti-ires/</loc>
		<lastmod>2022-10-10T13:29:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/10/superbonus-110-10/</loc>
		<lastmod>2022-10-10T13:30:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/10/definizione-agevolata-delle-liti-fiscali-in-cassazione/</loc>
		<lastmod>2022-10-10T13:31:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/10/codici-tributo-per-bonus-caro-bollette/</loc>
		<lastmod>2022-10-10T13:33:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/10/nota-di-variazione-in-diminuzione-e-pro-rata/</loc>
		<lastmod>2022-10-10T13:34:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/10/come-sanare-gli-errore-delle-cessioni-del-110/</loc>
		<lastmod>2022-10-10T13:36:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/10/omessi-versamenti-di-tributi-per-crisi-dimpresa/</loc>
		<lastmod>2022-10-10T13:38:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/10/bancarotta-fraudolenta-e-distrazione-bene-aziendale/</loc>
		<lastmod>2022-10-10T13:40:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/17/acquisti-presso-fornitori-esteri-e-fattura-elettronica/</loc>
		<lastmod>2022-10-17T14:48:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/17/voucher-fiere/</loc>
		<lastmod>2022-10-17T14:48:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/17/novita-per-le-fatture-elettroniche-dal-01-10-2022/</loc>
		<lastmod>2022-10-17T14:51:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/17/bonus-edilizi-3/</loc>
		<lastmod>2022-10-17T14:52:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/17/attivita-di-estrazione-di-criptovalute/</loc>
		<lastmod>2022-10-17T14:54:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/17/vendite-a-distanza-e-territorialita-iva/</loc>
		<lastmod>2022-10-17T14:54:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/17/correzione-degli-errori-sui-bonus-edilizi/</loc>
		<lastmod>2022-10-17T14:55:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/17/remissione-in-bonis-comunicazione-bonus-edilizi/</loc>
		<lastmod>2022-10-17T14:56:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/17/conto-lavorazione-allestero-non-rilevante-per-il-plafond/</loc>
		<lastmod>2022-10-17T14:57:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/17/condanna-al-pagamento-delle-spese-processuali-dufficio/</loc>
		<lastmod>2022-10-17T14:58:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/17/il-danno-dellevasione-non-equivale-al-tributo/</loc>
		<lastmod>2022-10-17T14:59:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/17/rimborso-iva-indebita/</loc>
		<lastmod>2022-10-17T14:59:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/24/nelle-cartelle-nuova-denominazione-corti-tributarie/</loc>
		<lastmod>2022-10-24T14:50:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/24/cessione-del-contratto-di-locazione/</loc>
		<lastmod>2022-10-24T14:51:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/24/proroga-dello-sconto-delle-accise-carburante/</loc>
		<lastmod>2022-10-24T14:52:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/24/remissione-in-bonis-comunicazioni-di-cessione-bonus-edilizi/</loc>
		<lastmod>2022-10-24T14:53:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/24/detrazione-del-credito-iva-nelle-imprese-in-crisi/</loc>
		<lastmod>2022-10-24T14:54:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/24/tassazione-indiretta-del-trust/</loc>
		<lastmod>2022-10-24T14:55:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/24/quadro-rw-e-trust/</loc>
		<lastmod>2022-10-24T14:55:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/24/notifica-di-un-atto-tributario-presso-la-sede-secondaria/</loc>
		<lastmod>2022-10-24T14:56:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/24/esportatori-abituali/</loc>
		<lastmod>2022-10-24T14:57:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/24/prescrizione-della-cartella-di-pagamento/</loc>
		<lastmod>2022-10-24T14:58:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/29/tabaccherie-e-pagamenti-elettronici/</loc>
		<lastmod>2022-10-29T10:15:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/29/fermo-amministrativo-su-veicoli/</loc>
		<lastmod>2022-10-29T10:17:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/29/alert-agenzia-delle-entrate-mancati-pagamenti-iva/</loc>
		<lastmod>2022-10-29T10:18:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/29/vantaggia-della-compilazione-semplificata-dellautodichiarazione/</loc>
		<lastmod>2022-10-29T10:18:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/29/documentazione-omaggi-per-commercianti/</loc>
		<lastmod>2022-10-29T10:19:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/29/tassazione-diretta-del-trust/</loc>
		<lastmod>2022-10-29T10:20:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/29/trust-per-esigenze-familiari/</loc>
		<lastmod>2022-10-29T10:21:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/29/imu-dei-coniugi/</loc>
		<lastmod>2022-10-29T10:22:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/29/credito-iva-e-omessa-dichiarazione/</loc>
		<lastmod>2022-10-29T10:23:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/10/29/onere-della-prova-per-fatture-soggettivamente-inesistenti/</loc>
		<lastmod>2022-10-29T10:24:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/07/comunicazione-aiuti-covid-19/</loc>
		<lastmod>2022-11-07T15:29:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/07/legge-di-bilancio-2023-e-rottamazione-cartelle/</loc>
		<lastmod>2022-11-07T15:36:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/07/esenzione-imu-e-aiuti-di-stato/</loc>
		<lastmod>2022-11-07T15:43:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/07/agevolazioni-prima-casa-3/</loc>
		<lastmod>2022-11-07T15:56:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/07/iperammortamento/</loc>
		<lastmod>2022-11-07T15:57:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/07/plafond-e-triangolazioni-intracomunitarie/</loc>
		<lastmod>2022-11-07T15:57:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/07/contributo-a-fondo-perduto-per-bar-e-ristoranti/</loc>
		<lastmod>2022-11-07T15:58:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/07/comunicazioni-di-compliance-iva-2019/</loc>
		<lastmod>2022-11-07T15:59:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/07/falso-in-bilancio-e-conti-dordine/</loc>
		<lastmod>2022-11-07T16:00:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/07/cancellazione-societa-e-detrazione-iva/</loc>
		<lastmod>2022-11-07T16:01:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/07/definizione-liti-pendenti-in-cassazione/</loc>
		<lastmod>2022-11-07T16:09:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/07/90-giorni-per-la-definizione-dellavviso-bonario/</loc>
		<lastmod>2022-11-07T16:10:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/15/autodichiarazione-covid-correzione-e-obblighi/</loc>
		<lastmod>2022-11-15T14:22:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/15/cessione-dei-bonus-edilizi/</loc>
		<lastmod>2022-11-15T14:22:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/15/novita-per-lo-split-payment/</loc>
		<lastmod>2022-11-15T14:23:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/15/decreto-aiuti-quater/</loc>
		<lastmod>2022-11-15T14:24:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/15/iva-al-22-per-cessione-di-edifici-degradati/</loc>
		<lastmod>2022-11-15T14:25:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/15/interconnessione-per-iper-ammortamento/</loc>
		<lastmod>2022-11-15T14:26:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/15/codice-tributo-per-bonus-gasolio-per-trasportatori/</loc>
		<lastmod>2022-11-15T14:28:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/15/sospensione-della-riscossione-e-autotutela/</loc>
		<lastmod>2022-11-15T14:28:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/15/asseverazione-del-professionista-e-sequestro-delle-parcelle/</loc>
		<lastmod>2022-11-15T14:30:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/15/prova-testimoniale-nel-reato-di-omessa-dichiarazione/</loc>
		<lastmod>2022-11-15T14:30:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/15/rettifica-fatture-senza-addebito-di-iva/</loc>
		<lastmod>2022-11-15T14:31:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/15/evasione-fiscale-e-sequestro-conto-corrente/</loc>
		<lastmod>2022-11-15T14:32:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/21/diritto-annuale-camera-di-commercio-2023/</loc>
		<lastmod>2022-11-21T13:59:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/21/legge-di-bilancio-2023/</loc>
		<lastmod>2022-11-21T14:00:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/21/proroga-garanzia-sace-e-rateazione-delle-bollette/</loc>
		<lastmod>2022-11-21T14:01:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/21/faq-agenzia-delle-entrate-sullautodichiarazione-aiuti-di-stato/</loc>
		<lastmod>2022-11-21T14:02:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/21/operazioni-con-san-marino-da-soggetti-con-rappresentate-fiscale/</loc>
		<lastmod>2022-11-21T14:05:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/21/indennita-al-dipendente-distaccato-presso-la-commissione-europea/</loc>
		<lastmod>2022-11-21T14:07:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/21/contributo-a-fondo-perduto-per-bar-ristoranti-e-piscine/</loc>
		<lastmod>2022-11-21T14:08:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/21/omesso-versamento-e-riduzione-per-sproporzione/</loc>
		<lastmod>2022-11-21T14:09:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/21/riforma-del-processo-tributario-e-onere-della-prova/</loc>
		<lastmod>2022-11-21T14:10:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/21/concordato-preventivo-e-notifica-della-cartella-di-pagamento/</loc>
		<lastmod>2022-11-21T14:11:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/28/obbligo-per-commercianti-di-accettare-pagamenti-con-pos/</loc>
		<lastmod>2022-11-28T16:19:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/28/sanatorie-legge-di-bilancio-2023/</loc>
		<lastmod>2022-11-28T16:20:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/28/legge-di-bilancio-2023-2/</loc>
		<lastmod>2022-11-28T16:22:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/28/regime-forfetario/</loc>
		<lastmod>2022-11-28T16:22:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/28/rivalsa-iva-per-fatture-a-falsi-esportatori-abituali/</loc>
		<lastmod>2022-11-28T16:23:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/28/implementazione-fattura-elettronica/</loc>
		<lastmod>2022-11-28T16:24:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/28/credito-dimposta-strutture-turistiche/</loc>
		<lastmod>2022-11-28T16:25:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/11/28/ecobonus-e-comunicazione-enea/</loc>
		<lastmod>2022-11-28T16:27:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/05/partita-iva-apri-e-chiudi/</loc>
		<lastmod>2022-12-05T15:19:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/05/cancellazione-delle-cartelle-e-definizione-agevolata-dei-carichi/</loc>
		<lastmod>2022-12-05T15:19:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/05/ravvedimento-operoso-rateizzato/</loc>
		<lastmod>2022-12-05T15:20:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/05/definizione-agevolata-liti-pendenti/</loc>
		<lastmod>2022-12-05T15:21:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/05/proroga-per-lautodichiarazione-aiuti-di-stato/</loc>
		<lastmod>2022-12-05T15:22:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/05/adempimento-spontaneo-di-redditi-esteri-non-dichiarati/</loc>
		<lastmod>2022-12-05T15:22:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/05/fuori-dallesterometro-lacquisto-di-smart-box/</loc>
		<lastmod>2022-12-05T15:23:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/05/nuovo-modello-di-avviso-di-intimazione/</loc>
		<lastmod>2022-12-05T15:24:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/05/prova-del-ricevimento-dellavviso-di-notifica/</loc>
		<lastmod>2022-12-05T15:25:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/05/indeducibilita-dei-costi-per-operazione-inesistente/</loc>
		<lastmod>2022-12-05T15:25:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/05/acconti-ires-srl-in-trasparenza-fiscale/</loc>
		<lastmod>2022-12-05T15:26:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/05/comodato-duso-gratuito/</loc>
		<lastmod>2022-12-05T15:27:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/12/tassazione-criptovalute/</loc>
		<lastmod>2022-12-12T16:18:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/12/fuori-dalla-definizione-le-liti-con-entrate-riscossione-e-dogane/</loc>
		<lastmod>2022-12-12T16:18:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/12/rateizzazione-bollette-alternativa-a-crediti-dimposta-energia/</loc>
		<lastmod>2022-12-12T16:19:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/12/trasmissione-dati-spese-sanitarie-da-parte-dei-negozi-di-ottica/</loc>
		<lastmod>2022-12-12T16:20:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/12/fattura-valide-in-caso-di-sconto-non-perfezionato/</loc>
		<lastmod>2022-12-12T16:20:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/12/distribuzione-dividenti-deliberati-entro-il-31-12-2022/</loc>
		<lastmod>2022-12-12T16:25:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/12/sanzioni-per-irregolarita-nella-presentazione-della-dichiarazione/</loc>
		<lastmod>2022-12-12T16:25:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/12/triangolazioni-comunitarie-e-inversione-contabile/</loc>
		<lastmod>2022-12-12T16:26:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/12/contestazione-per-eccessiva-onerosita-del-costo-delle-materie-prime/</loc>
		<lastmod>2022-12-12T16:27:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/19/sanatoria-errori-formali/</loc>
		<lastmod>2022-12-19T13:52:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/19/e-fattura-per-prestazioni-sanitarie-dal-2023/</loc>
		<lastmod>2022-12-19T13:53:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/19/comunicazione-consumi-e-credito-dimposta-per-bonus-energetici/</loc>
		<lastmod>2022-12-19T13:54:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/19/tasso-di-interesse-legale-e-sanatorie-fiscali/</loc>
		<lastmod>2022-12-19T13:55:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/19/bonus-bollette/</loc>
		<lastmod>2022-12-19T13:56:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/19/codici-tributo-utilizzo-crediti-energetici/</loc>
		<lastmod>2022-12-19T13:57:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/19/rimborso-iva-erroneamente-fatturata/</loc>
		<lastmod>2022-12-19T13:57:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/19/somma-risarcitoria-non-soggetta-a-iva/</loc>
		<lastmod>2022-12-19T13:58:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/19/reati-tributai-per-lamministratore-di-diritto/</loc>
		<lastmod>2022-12-19T13:59:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/19/confisca-superbonus-per-cessionari/</loc>
		<lastmod>2022-12-19T13:59:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/19/onere-della-prova-per-limposta-sugli-intrattenimenti/</loc>
		<lastmod>2022-12-19T14:00:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/29/regolarizzazione-cripto-attivita/</loc>
		<lastmod>2022-12-29T11:33:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/29/decreto-milleproroghe-2/</loc>
		<lastmod>2022-12-29T11:34:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/29/nuove-definizioni-agevolate/</loc>
		<lastmod>2022-12-29T11:35:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/29/superbonus-sulle-villette-unifamiliari/</loc>
		<lastmod>2022-12-29T11:35:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/29/beni-immateriali-4-0-in-economia/</loc>
		<lastmod>2022-12-29T11:36:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/29/registrazione-telematica-del-contratto-di-comodato/</loc>
		<lastmod>2022-12-29T11:37:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/29/rimborso-iva-su-operazione-esente-fatturata-come-imponibile/</loc>
		<lastmod>2022-12-29T11:37:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/29/bonus-imprese-energivore/</loc>
		<lastmod>2022-12-29T11:38:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/29/omessi-versamenti-sollevati-dalla-rilevanza-penale/</loc>
		<lastmod>2022-12-29T11:38:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/29/opposizione-alle-ganasce-fiscali/</loc>
		<lastmod>2022-12-29T11:39:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/12/29/abusivismo-finanziario-per-detentore-di-criptovalute/</loc>
		<lastmod>2022-12-29T11:40:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/12/rinvio-fattura-elettronica-e-trasmissione-dati-sanitari-per-gli-operatori-sanitari/</loc>
		<lastmod>2023-01-12T12:00:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/12/novita-imu/</loc>
		<lastmod>2023-01-12T12:02:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/12/limiti-contabilita-semplificata/</loc>
		<lastmod>2023-01-12T12:02:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/12/autodichiarazione-aiuti-covid-19/</loc>
		<lastmod>2023-01-12T12:03:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/12/bonus-edilizi-nella-legge-di-bilancio-2023/</loc>
		<lastmod>2023-01-12T13:22:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/12/mancato-incasso-di-somme-contabilizzate-tra-le-fatture/</loc>
		<lastmod>2023-01-12T13:28:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/12/esenzione-imu-nel-non-profit/</loc>
		<lastmod>2023-01-12T13:30:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/12/regime-transitorio-distribuzione-dividendi/</loc>
		<lastmod>2023-01-12T13:31:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/12/esenzione-imu-nel-non-profit-2/</loc>
		<lastmod>2023-01-12T13:32:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/12/comodato-tra-comproprietari-fuori-dallesenzione-imu/</loc>
		<lastmod>2023-01-12T13:32:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/12/spese-di-rappresentanza-per-sponsorizzazioni/</loc>
		<lastmod>2023-01-12T13:33:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/16/trasformazione-agevolata-in-societa-semplice/</loc>
		<lastmod>2023-01-16T14:39:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/16/restituzione-aiuti-covid-in-eccesso-per-imprese-turistiche/</loc>
		<lastmod>2023-01-16T14:40:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/16/aiuti-contro-il-caro-energia/</loc>
		<lastmod>2023-01-16T14:40:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/16/superbonus-110-per-villette-unifamiliari/</loc>
		<lastmod>2023-01-16T14:41:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/16/emissione-note-di-variazione-nel-piano-attestato-di-risanamento/</loc>
		<lastmod>2023-01-16T14:42:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/16/compensazione-crediti-dimposta/</loc>
		<lastmod>2023-01-16T14:43:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/16/dichiarazione-iva-precompilata/</loc>
		<lastmod>2023-01-16T14:43:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/16/iva-prodotti-editoriali-on-line/</loc>
		<lastmod>2023-01-16T14:44:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/16/sponsorizzazione-di-associazione-sportiva-dilettantistica/</loc>
		<lastmod>2023-01-16T14:45:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/16/rateazione-di-debiti-tributari-e-prescrizione/</loc>
		<lastmod>2023-01-16T14:46:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/16/dolo-eventuale-per-dichiarazione-fraudolenta/</loc>
		<lastmod>2023-01-16T14:47:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/16/detrazione-iva-per-acquisto-fabbricati-abitativi/</loc>
		<lastmod>2023-01-16T15:03:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/23/ravvedimento-speciale-della-legge-di-bilancio-e-cumulo-giuridico/</loc>
		<lastmod>2023-01-23T16:05:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/23/saldo-e-stralcio-2023/</loc>
		<lastmod>2023-01-23T16:06:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/23/estromissione-di-beni-agevolata/</loc>
		<lastmod>2023-01-23T16:07:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/23/nota-di-variazione-in-diminuzione-delliva/</loc>
		<lastmod>2023-01-23T16:08:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/23/detrazione-iva-per-impresa-edile-e-immobile-in-locazione/</loc>
		<lastmod>2023-01-23T16:10:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/23/lavoro-autonomo-allestero/</loc>
		<lastmod>2023-01-23T16:12:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/23/imposte-estere/</loc>
		<lastmod>2023-01-23T16:13:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/23/contributi-covid/</loc>
		<lastmod>2023-01-23T16:14:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/23/accertamento-di-tipo-bancario/</loc>
		<lastmod>2023-01-23T16:15:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/23/onere-della-prova-nel-processo-tributario-2/</loc>
		<lastmod>2023-01-23T16:19:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/23/installazione-di-pannelli-fotovoltaici-su-parti-comuni-condominiali/</loc>
		<lastmod>2023-01-23T16:24:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/23/scelta-delloperazione-fiscalmente-piu-vantaggiosa/</loc>
		<lastmod>2023-01-23T16:26:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/30/agevolazioni-2023-sullacquisto-di-immobili/</loc>
		<lastmod>2023-01-30T15:48:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/30/sanatoria-avvisi-bonari/</loc>
		<lastmod>2023-01-30T15:48:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/30/doppia-chiusura-di-cassa-per-bar-e-ristoranti/</loc>
		<lastmod>2023-01-30T15:49:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/30/fatturazione-servizi-elettronici-b2c/</loc>
		<lastmod>2023-01-30T15:51:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/30/la-societa-di-persone-comunica-le-cessioni-dei-bonus-edili/</loc>
		<lastmod>2023-01-30T15:52:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/30/riscatto-dati-da-attacco-hacker/</loc>
		<lastmod>2023-01-30T15:52:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/30/ravvedimento-operoso-speciale/</loc>
		<lastmod>2023-01-30T15:53:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/30/regolarizzazione-omessi-pagamenti-di-rate/</loc>
		<lastmod>2023-01-30T15:54:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/30/elusione-fiscale-solo-con-vantaggio-indebito/</loc>
		<lastmod>2023-01-30T16:08:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/30/notifica-al-domicilio-fisico-in-caso-di-pec-satura/</loc>
		<lastmod>2023-01-30T16:09:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/01/30/deducibilita-dei-costi-transattivi/</loc>
		<lastmod>2023-01-30T16:10:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/06/professionisti-e-rottamazione-dei-debiti-contributivi/</loc>
		<lastmod>2023-02-06T17:44:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/06/sanatoria-avvisi-bonari-lipe/</loc>
		<lastmod>2023-02-06T17:45:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/06/portale-enea-per-trasmissione-dati-dei-bonus-edilizi-2023/</loc>
		<lastmod>2023-02-06T17:46:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/06/acquisto-di-auto-usate-dallestero-nel-regime-del-margine/</loc>
		<lastmod>2023-02-06T17:47:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/06/ravvedimento-speciale-e-liquidazione-delle-dichiarazioni/</loc>
		<lastmod>2023-02-06T17:47:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/06/sanatoria-irregolarita-formali/</loc>
		<lastmod>2023-02-06T17:48:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/06/residenza-fiscale-tra-italia-e-svizzera/</loc>
		<lastmod>2023-02-06T17:49:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/06/tassazione-pensione-erogata-e-residente-in-francia/</loc>
		<lastmod>2023-02-06T17:50:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/06/rimediare-allomessa-comunicazione-enea-per-ecobonus/</loc>
		<lastmod>2023-02-06T17:51:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/06/validita-della-notifica-2/</loc>
		<lastmod>2023-02-06T17:51:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/06/sequestro-preventivo-bloccato-dal-modello-730/</loc>
		<lastmod>2023-02-06T17:52:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/06/presunzione-sui-prelievi-nellaccertamento-bancario/</loc>
		<lastmod>2023-02-06T17:52:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/06/interessi-nella-cartella-di-pagamento-da-motivare/</loc>
		<lastmod>2023-02-06T17:53:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2022/09/07/corsoctu-registrazione/</loc>
		<lastmod>2023-02-13T11:29:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/13/nuove-proroghe-per-il-bonus-beni-strumentali-2022/</loc>
		<lastmod>2023-02-13T15:08:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/13/forum-telefisco-2023/</loc>
		<lastmod>2023-02-13T15:09:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/13/rottamazione-quater-frazionata/</loc>
		<lastmod>2023-02-13T15:10:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/13/modello-730-2023-definitivo/</loc>
		<lastmod>2023-02-13T15:12:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/13/morte-del-beneficiario-della-detrazione-per-spese-sanitarie/</loc>
		<lastmod>2023-02-13T15:13:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/13/credito-dimposta-imprese-energivore/</loc>
		<lastmod>2023-02-13T15:14:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/13/reverse-charge-errato-per-operazioni-esenti/</loc>
		<lastmod>2023-02-13T15:15:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/13/trattamento-delle-perdite-nella-scissione/</loc>
		<lastmod>2023-02-13T15:17:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/13/sequestro-preventivo-su-beni-compresi-nel-fallimento/</loc>
		<lastmod>2023-02-13T15:18:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/13/operazioni-inesistenti-anche-con-il-solo-accredito-in-banca/</loc>
		<lastmod>2023-02-13T15:19:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/13/evasione-fiscale-e-prove-indiziarie/</loc>
		<lastmod>2023-02-13T15:22:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/13/forfetari-con-doppia-uscita/</loc>
		<lastmod>2023-02-18T08:57:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/28/sostegni-a-bar-e-ristoranti/</loc>
		<lastmod>2023-02-28T17:34:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/28/proroga-per-sterilizzazione-perdite-e-sospensione-ammortamenti/</loc>
		<lastmod>2023-02-28T17:38:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/28/proroghe-per-bonus-beni-strumentali/</loc>
		<lastmod>2023-02-28T17:39:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/28/versamento-parziali/</loc>
		<lastmod>2023-02-28T17:40:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/28/comunicazione-tax-credit-energia-2022/</loc>
		<lastmod>2023-02-28T17:41:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/28/approvazione-modelli-isa-per-il-2022/</loc>
		<lastmod>2023-02-28T17:42:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/28/deducibilita-interessi-passivi-per-soggetti-ires/</loc>
		<lastmod>2023-02-28T17:43:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/28/recupero-crediti-dimposta-inesistenti/</loc>
		<lastmod>2023-02-28T17:47:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/28/costo-deducibile-e-inerenza/</loc>
		<lastmod>2023-02-28T17:48:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/28/tari-e-rifiuti-avviati-al-recupero/</loc>
		<lastmod>2023-02-28T17:49:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/13/lettere-di-compliance-e-ravvedimento-speciale/</loc>
		<lastmod>2023-03-13T14:46:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/13/versamento-saldo-iva-2022/</loc>
		<lastmod>2023-03-13T14:47:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/13/bilanci-2022-e-nota-integrativa/</loc>
		<lastmod>2023-03-13T14:47:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/13/violazioni-dichiarative-e-ravvedimento-speciale/</loc>
		<lastmod>2023-03-13T14:47:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/13/sconto-per-interventi-edilizi-deve-essere-evidenziato-in-ciascuna-fattura/</loc>
		<lastmod>2023-03-13T14:50:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/13/sanzioni-per-mancata-applicazione-della-ritenuta-al-contribuente-forfetario/</loc>
		<lastmod>2023-03-13T14:50:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/13/societa-estinta-e-cartella-di-pagamento-allex-socio/</loc>
		<lastmod>2023-03-13T14:51:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/13/operazioni-inesistenti-e-onere-della-prova-per-lufficio/</loc>
		<lastmod>2023-03-13T14:53:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/13/procura-alle-liti-nel-processo-tributario/</loc>
		<lastmod>2023-03-13T14:54:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/13/rimborso-imposta-di-registro/</loc>
		<lastmod>2023-03-13T14:55:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/13/entro-il-16-marzo-la-comunicazione-dei-tax-credit-energia-e-gas-maturati-nel-2022/</loc>
		<lastmod>2023-03-18T10:19:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/13/versamento-del-saldo-iva-2022-entro-il-16-marzo/</loc>
		<lastmod>2023-03-18T10:21:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/13/chiusura-dellattivita-oltre-la-mezzanotte-come-procedere-con-linvio-dei-corrispettivi/</loc>
		<lastmod>2023-03-18T10:22:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/13/gli-interpelli-dellagenzia-delle-entrate-del-mese-di-febbraio/</loc>
		<lastmod>2023-03-18T10:52:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/13/utilizzo-del-credito-iva-2022/</loc>
		<lastmod>2023-03-18T10:53:49+00:00</lastmod>
		<image:image>
			<image:loc>https://www.sercontel.it/wordpress/wp-content/uploads/2023/03/Senza-titolo-1.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/13/impresa-familiare-e-impresa-coniugale-seconda-parte/</loc>
		<lastmod>2023-03-18T10:54:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/06/lesportatore-abituale-seconda-parte/</loc>
		<lastmod>2023-03-18T10:56:38+00:00</lastmod>
		<image:image>
			<image:loc>https://www.sercontel.it/wordpress/wp-content/uploads/2023/03/Immagine1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.sercontel.it/wordpress/wp-content/uploads/2023/03/Immagine2.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.sercontel.it/wordpress/wp-content/uploads/2023/03/Immagine3.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/06/il-decreto-milleproroghe-convertito-in-legge/</loc>
		<lastmod>2023-03-18T10:57:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/06/impresa-familiare-e-impresa-coniugale-prima-parte/</loc>
		<lastmod>2023-03-18T10:58:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/28/i-contratti-di-locazione-cenni-sulla-disciplina-codicistica-termini-di-registrazione-e-imposta-di-registro/</loc>
		<lastmod>2023-03-18T11:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/28/esportatore-abituale/</loc>
		<lastmod>2023-03-18T11:01:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/28/procedure-concorsuali-e-note-di-variazione-i-chiarimenti-dellagenzia-delle-entrate-seconda-parte/</loc>
		<lastmod>2023-03-18T11:03:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/20/gli-interpelli-dellagenzia-delle-entrate-del-mese-di-gennaio-seconda-parte/</loc>
		<lastmod>2023-03-18T11:04:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/18/agriturismo-disciplina-civile-e-fiscale/</loc>
		<lastmod>2023-03-20T07:31:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/18/novita-in-materia-di-cripto-attivita/</loc>
		<lastmod>2023-03-20T07:32:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/18/gli-interpelli-dellagenzia-delle-entrate-del-mese-di-gennaio-prima-parte/</loc>
		<lastmod>2023-03-20T07:34:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/20/la-variazione-in-diminuzione-delliva-allesame-di-assonime-prima-parte/</loc>
		<lastmod>2023-03-20T07:35:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/20/il-ruolo-e-le-cartelle-di-pagamento-natura-giuridica-applicazioni-pratiche-e-novita-introdotte-con-la-legge-di-bilancio-2023/</loc>
		<lastmod>2023-03-20T07:37:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/18/i-forfetari-la-legge-di-bilancio-e-la-fatturazione-elettronica/</loc>
		<lastmod>2023-03-20T07:55:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/06/la-sospensione-degli-ammortamenti-proroga-anche-per-il-2023/</loc>
		<lastmod>2023-03-20T08:01:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/06/per-la-non-imponibilita-della-cessione-intra-ue-e-necessario-il-vies/</loc>
		<lastmod>2023-03-20T10:27:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/28/entro-il-28-febbraio-la-stampa-dei-registri-contabili-2021/</loc>
		<lastmod>2023-03-20T10:31:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/28/bonus-pubblicita-comunicazione-per-laccesso-dal-1-al-31-marzo/</loc>
		<lastmod>2023-03-20T10:31:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/20/il-blocco-delle-cessioni-di-crediti/</loc>
		<lastmod>2023-03-20T10:33:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/20/entro-il-28-febbraio-la-dichiarazione-iva-con-i-dati-lipe-dellultimo-trimestre/</loc>
		<lastmod>2023-03-20T10:34:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/20/dichiarazione-infedele-sanata-entro-il-28-febbraio/</loc>
		<lastmod>2023-03-20T10:35:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/02/18/sindaco-e-revisione-legale-nelle-srl/</loc>
		<lastmod>2023-03-20T10:41:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/20/via-libera-alla-richiesta-del-bonus-una-tantum-per-autonomi-e-professionisti-senza-partita-iva/</loc>
		<lastmod>2023-03-20T14:39:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/20/definizione-delle-liti-pendenti-pronto-il-software-applicativo/</loc>
		<lastmod>2023-03-20T14:40:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/20/il-modello-eas-2023/</loc>
		<lastmod>2023-03-20T14:44:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/20/le-perdite-su-crediti-disciplina-civile-e-fiscale-prima-parte/</loc>
		<lastmod>2023-03-20T14:45:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/20/emissione-e-fatture-e-corrispettivi-le-sanatorie-per-le-tardivita/</loc>
		<lastmod>2023-03-20T14:46:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/27/le-responsabilita-del-socio-dopo-la-cancellazione-della-societa/</loc>
		<lastmod>2023-03-27T14:50:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/27/gli-ulteriori-chiarimenti-dellagenzia-delle-entrate-sulla-tregua-fiscale/</loc>
		<lastmod>2023-03-27T14:51:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/27/le-perdite-su-crediti-disciplina-civilistica-e-fiscale-seconda-parte/</loc>
		<lastmod>2023-03-27T14:54:30+00:00</lastmod>
		<image:image>
			<image:loc>https://www.sercontel.it/wordpress/wp-content/uploads/2023/03/Immagine1-1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.sercontel.it/wordpress/wp-content/uploads/2023/03/Immagine2-1.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/27/regole-iva-nella-cessione-dei-fabbricati/</loc>
		<lastmod>2023-03-27T14:58:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/27/crediti-dimposta-beni-strumentali-industria-4-0-le-regole-per-il-2023/</loc>
		<lastmod>2023-03-27T15:00:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/27/utilizzo-dei-crediti-da-parte-del-professionista/</loc>
		<lastmod>2023-03-27T15:01:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/27/accertamento-2017-dei-tributi-locali-prossimo-alla-prescrizione/</loc>
		<lastmod>2023-03-27T15:03:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/27/aliquota-ires-ridotta-al-15/</loc>
		<lastmod>2023-03-27T15:04:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/27/rilevanza-fiscale-della-correzione-di-errori-contabili/</loc>
		<lastmod>2023-03-27T15:05:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/27/regolarizzazione-e-fatture-in-ritardo/</loc>
		<lastmod>2023-03-27T15:06:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/27/definizione-agevolata-pvc/</loc>
		<lastmod>2023-03-27T15:07:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/27/definizione-agevolata-delle-liti-tributarie-con-le-dogane/</loc>
		<lastmod>2023-03-27T15:08:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/27/ammortamento-maggiorato-nel-commercio-al-dettaglio/</loc>
		<lastmod>2023-03-27T15:11:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/27/prestazioni-gratuite-del-professionista-ad-amici-e-parenti/</loc>
		<lastmod>2023-03-27T15:12:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/27/bilancio-non-chiaro-da-annullare/</loc>
		<lastmod>2023-03-27T15:13:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/27/sequestro-preventivo-per-sottrazione-fraudolenta/</loc>
		<lastmod>2023-03-27T15:14:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/03/27/lavoro-in-nero-da-pagare/</loc>
		<lastmod>2023-03-27T15:15:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/04/03/erogazioni-pubbliche-percepite-nel-2022-adempimenti-semplificati/</loc>
		<lastmod>2023-04-03T13:14:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/04/03/la-proroga-del-termine-per-il-ravvedimento-speciale/</loc>
		<lastmod>2023-04-03T13:16:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/04/03/il-destino-dei-debiti-e-crediti-della-societa-dopo-la-cancellazione-dal-registro-imprese-prima-parte/</loc>
		<lastmod>2023-04-03T13:18:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/04/03/cessione-o-assegnazione-ai-soci/</loc>
		<lastmod>2023-04-03T13:20:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/04/03/decreto-bollette-tutte-le-novita-in-ambito-tributario/</loc>
		<lastmod>2023-04-03T13:22:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/04/03/titolare-effettivo-in-dichiarazione/</loc>
		<lastmod>2023-04-03T13:31:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/04/03/decreto-bollette-e-tregua-fiscale/</loc>
		<lastmod>2023-04-03T13:32:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/04/03/tregua-fiscale-e-non-punibilita-per-omessi-versamenti/</loc>
		<lastmod>2023-04-03T13:33:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/04/03/ravvedimento-speciale-per-i-redditi-esteri/</loc>
		<lastmod>2023-04-03T13:34:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/04/03/scioglimento-di-contratti-durante-il-concordato/</loc>
		<lastmod>2023-04-03T13:36:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/04/03/rimborso-iva-servizi-di-revisione/</loc>
		<lastmod>2023-04-03T13:37:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/04/03/processo-tributario-notifica-e-riscossione/</loc>
		<lastmod>2023-04-03T13:38:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/04/03/imu-e-locazione-finanziaria/</loc>
		<lastmod>2023-04-03T13:39:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/04/03/imposta-di-registro-per-deposito-di-documento-a-fini-probatori/</loc>
		<lastmod>2023-04-03T13:40:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sercontel.it/2023/04/11/obbligatoria-la-fattura-per-le-prestazioni-di-diagnosi-nelle-strutture-sanitarie/</loc>
		<lastmod>2023-04-11T13:17:39+00:00</lastmod>
	</url>
</urlset>
<!-- XML Sitemap generated by Yoast SEO -->