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		<loc>https://www.tributaristisicilia.it/2019/04/12/fatture-soggettivamente-inesistenti-la-f-deve-provare-anche-la-volonta-di-frode/</loc>
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		<loc>https://www.tributaristisicilia.it/2019/04/17/il-sostituito-non-e-responsabile-solidale-per-lomesso-versamento-delle-ritenute-dacconto-operate-dal-datore-di-lavoro/</loc>
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		<loc>https://www.tributaristisicilia.it/2019/04/17/la-notificata-al-familiare-non-convivente-e-nulla/</loc>
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		<loc>https://www.tributaristisicilia.it/2019/04/23/non-e-ricusabile-il-giudice-penale-che-precedentemente-ha-deciso-sul-fallimento/</loc>
		<lastmod>2019-04-23T17:52:23+01:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2019/04/23/le-nuove-regole-del-giudizio-abbreviato-dopo-la-legge-33-2019/</loc>
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		<loc>https://www.tributaristisicilia.it/2019/04/23/chiusura-delle-liti-cristallizzata-al-24-ottobre-2018/</loc>
		<lastmod>2019-04-23T18:09:31+01:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2019/05/04/bancarotta-va-provata-la-distrazione-in-caso-di-omesso-versamento-iva/</loc>
		<lastmod>2019-05-04T07:46:30+01:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2019/05/17/definizione-agevolata-delle-controversie-tributarie-rilevano-i-motivi-di-ricorso-e-non-solo-il-contenuto-oggettivo-della-cartella-di-pagamento/</loc>
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		<loc>https://www.tributaristisicilia.it/2019/04/19/nessuna-rilevanza-penale-ai-fini-delle-imposte-dirette-per-le-fatture-soggettivamente-inesistenti/</loc>
		<lastmod>2019-05-17T15:50:37+01:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2019/05/20/sanatoria-irregolarita-formali-la-circolare-11-e-specifica-lambito-di-applicazione-dellart-9-d-l-119-2018/</loc>
		<lastmod>2019-05-20T18:05:17+01:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2019/05/22/sequestrabili-solo-le-somme-presenti-sul-conto-corrente-alla-data-del-reato/</loc>
		<lastmod>2019-05-22T15:12:05+01:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2019/05/17/definizione-agevolata-delle-controversie-tributarie-circolare-n-10-del-15-05-2019/</loc>
		<lastmod>2019-05-27T10:17:44+01:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2019/05/13/rimborso-nessun-contraddittorio-preventivo/</loc>
		<lastmod>2019-05-27T10:18:39+01:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2019/05/27/ai-fini-della-definizione-agevolata-si-scomputano-le-somme-versate-per-la-rottamazione-bis/</loc>
		<lastmod>2019-05-27T11:24:41+01:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2019/05/31/asta-giudiziaria-deposito-commerciale-sito-in-via-garibaldi-n-13-fraz-gliaca/</loc>
		<lastmod>2019-05-31T14:58:04+01:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2019/05/31/asta-giudiziale-immobile-residenziale-sito-in-via-garibaldi-n-11-fraz-gliaca/</loc>
		<lastmod>2019-05-31T14:58:48+01:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2019/05/31/asta-giudiziale-immobile-commerciale-sito-in-via-garibaldi-n-9-fraz-gliaca-piraino-me/</loc>
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		<loc>https://www.tributaristisicilia.it/2019/05/31/asta-giudiziale-immobile-industriale-sito-in-c-da-fiumara-piraino-me/</loc>
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		<loc>https://www.tributaristisicilia.it/2019/06/11/rottamazione-ter-e-saldo-e-stralcio-31-luglio-nuovo-termine/</loc>
		<lastmod>2019-06-14T16:36:40+01:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2019/06/14/vendita-e-o-affitto-di-hotel-sito-in-torre-del-lauro-fraz-caronia-me/</loc>
		<lastmod>2019-06-14T17:45:04+01:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2019/06/20/omessa-dichiarazione-la-cassazione-riconosce-la-validita-dello-studio-di-settore-ai-fini-dei-calcoli/</loc>
		<lastmod>2019-06-20T17:49:08+01:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2019/07/03/non-si-esclude-il-fallimento-di-una-s-r-l-in-caso-di-trasformazione-in-comunione-di-azienda/</loc>
		<lastmod>2019-07-03T08:32:22+01:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2019/07/03/la-prescrizione-presuntiva-non-puo-essere-eccepita-dal-curatore-fallimentare/</loc>
		<lastmod>2019-07-03T08:33:02+01:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2019/07/16/il-controllo-formale-alla-luce-del-decreto-crescita/</loc>
		<lastmod>2019-07-16T08:35:38+01:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2019/07/18/dolo-nel-reato-di-omesso-versamento-delliva/</loc>
		<lastmod>2019-07-18T08:06:26+01:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2019/09/10/nel-caso-di-accertamento-induttivo-lufficio-deve-determinare-i-costi-anche-se-non-contabilizzati/</loc>
		<lastmod>2019-09-10T10:54:44+01:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2019/09/16/la-cessione-del-fabbricato-da-demolire-non-origina-una-plusvalenza/</loc>
		<lastmod>2019-09-16T15:54:00+01:00</lastmod>
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	<url>
		<loc>https://www.tributaristisicilia.it/2019/10/07/rottamazione-cartelle-interessi-di-sospensione-e-di-mora-non-corrisposti/</loc>
		<lastmod>2019-10-07T15:11:48+01:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2019/10/07/il-suicidio-assistito-ed-il-diritto-di-morire/</loc>
		<lastmod>2019-10-07T15:26:05+01:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2019/10/17/il-cumulo-delle-donazioni-impedisce-di-aggirare-il-limite-delle-franchigie/</loc>
		<lastmod>2019-10-17T14:56:43+01:00</lastmod>
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	<url>
		<loc>https://www.tributaristisicilia.it/2019/11/02/irap-limprenditore-familiare-e-sempre-soggetto-passivo/</loc>
		<lastmod>2019-11-04T15:10:00+00:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2019/11/02/le-cartelle-di-pagamento-derivanti-dal-controllo-automatizzato-non-sono-escluse-dalla-definizione-agevolata-della-lite/</loc>
		<lastmod>2019-11-04T15:11:37+00:00</lastmod>
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	<url>
		<loc>https://www.tributaristisicilia.it/2019/11/22/limminente-scadenza-del-termine-di-accertamento-non-legittima-linosservanza-del-termine-di-60-giorni/</loc>
		<lastmod>2019-11-22T14:15:29+00:00</lastmod>
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	<url>
		<loc>https://www.tributaristisicilia.it/2019/11/28/lagenzia-delle-entrate-riscossione-puo-avvalersi-di-avvocati-del-libero-foro/</loc>
		<lastmod>2019-11-28T11:38:42+00:00</lastmod>
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	<url>
		<loc>https://www.tributaristisicilia.it/2019/11/28/dichiarazione-infedele-e-omessa-presentazione-il-patteggiamento-dopo-lestinzione-del-debito/</loc>
		<lastmod>2019-11-28T11:38:54+00:00</lastmod>
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	<url>
		<loc>https://www.tributaristisicilia.it/2019/12/16/diritto-fine-vita-del-malato-il-medico-deve-rispettare-tale-scelta/</loc>
		<lastmod>2019-12-16T18:08:01+00:00</lastmod>
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	<url>
		<loc>https://www.tributaristisicilia.it/2019/12/17/due-diligence-immobiliare-compravendita-con-pregresso-inesistente-vincolo-di-edificabilita/</loc>
		<lastmod>2019-12-17T11:57:03+00:00</lastmod>
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	<url>
		<loc>https://www.tributaristisicilia.it/2019/12/31/il-curatore-puo-impugnare-il-provvedimento-di-confisca-disposto-prima-del-fallimento/</loc>
		<lastmod>2019-12-31T10:01:03+00:00</lastmod>
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	<url>
		<loc>https://www.tributaristisicilia.it/2019/12/31/falcidia-delliva-anche-nellaccordo-di-composizione-della-crisi-da-sovraindebitamento/</loc>
		<lastmod>2019-12-31T10:22:16+00:00</lastmod>
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	<url>
		<loc>https://www.tributaristisicilia.it/2020/01/13/nulla-la-notifica-di-un-atto-giudiziario-con-servizio-postale-privato/</loc>
		<lastmod>2020-01-13T16:57:06+00:00</lastmod>
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	<url>
		<loc>https://www.tributaristisicilia.it/2020/01/14/legittimo-laccertamento-bancario-anche-sui-conti-dei-familiari-del-professionista/</loc>
		<lastmod>2020-01-16T14:22:26+00:00</lastmod>
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	<url>
		<loc>https://www.tributaristisicilia.it/2020/01/14/lagenzia-delle-entrate-e-vincolata-dal-giudicato-parallelo/</loc>
		<lastmod>2020-01-16T14:22:55+00:00</lastmod>
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	<url>
		<loc>https://www.tributaristisicilia.it/2020/01/14/omessa-dichiarazione-costi-ammessi-se-provati/</loc>
		<lastmod>2020-01-16T14:23:22+00:00</lastmod>
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	<url>
		<loc>https://www.tributaristisicilia.it/2020/01/24/lavviso-di-accertamento-anticipato-e-illegittimo-anche-nel-caso-di-accesso-breve/</loc>
		<lastmod>2020-01-24T17:42:48+00:00</lastmod>
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	<url>
		<loc>https://www.tributaristisicilia.it/2020/02/01/il-compenso-del-curatore-si-calcola-anche-sul-ricavato-della-vendita-esecutiva-immobiliare/</loc>
		<lastmod>2020-02-01T09:30:53+00:00</lastmod>
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	<url>
		<loc>https://www.tributaristisicilia.it/2020/02/01/sequestro-e-confisca-per-sproporzione-esteso-anche-ai-reati-tributari/</loc>
		<lastmod>2020-02-01T09:50:40+00:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2020/02/08/non-e-lecito-il-blocco-del-rimborso-iva-in-presenza-di-idonea-garanzia/</loc>
		<lastmod>2020-02-08T10:24:57+00:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2020/02/17/la-motivazione-dellaccertamento-catastale-deve-essere-rigorosa/</loc>
		<lastmod>2020-02-17T14:54:12+00:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2020/02/19/la-conformita-dellatto-deve-essere-dichiarata-e-sottoscritta-dal-difensore/</loc>
		<lastmod>2020-02-19T14:30:08+00:00</lastmod>
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	<url>
		<loc>https://www.tributaristisicilia.it/2020/02/19/una-societa-di-capitali-puo-essere-titolare-di-una-farmacia/</loc>
		<lastmod>2020-02-19T14:46:58+00:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2020/02/21/la-richiesta-di-recupero-delle-imposte-di-una-s-r-l-estinta-deve-essere-notificata-al-socio-con-atto-autonomo/</loc>
		<lastmod>2020-02-21T15:52:30+00:00</lastmod>
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		<loc>https://www.tributaristisicilia.it/2020/02/21/limprenditore-che-riceva-contanti-frutto-di-fatture-false-e-condannato-per-autoriciclaggio/</loc>
		<lastmod>2020-02-21T16:37:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/02/22/illegittimo-il-sequestro-non-motivato-sui-conti-correnti-dei-familiari/</loc>
		<lastmod>2020-02-22T08:18:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/02/29/tardivita-della-notifica-del-ricorso-non-imputabile-al-notificante/</loc>
		<lastmod>2020-02-29T09:21:21+00:00</lastmod>
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	<url>
		<loc>https://www.tributaristisicilia.it/2020/03/07/divieto-per-la-f-di-integrare-in-appello-i-motivi-dellaccertamento-attraverso-nuove-eccezioni/</loc>
		<lastmod>2020-03-07T10:14:32+00:00</lastmod>
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	<url>
		<loc>https://www.tributaristisicilia.it/2020/03/16/limprenditore-che-viene-accusato-di-frode-fiscale-rischia-la-confisca-della-prima-casa/</loc>
		<lastmod>2020-03-16T10:25:52+00:00</lastmod>
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	<url>
		<loc>https://www.tributaristisicilia.it/2020/03/16/lo-stato-dinsolvenza-prescinde-dalla-circostanza-che-lattivo-supera-il-passivo/</loc>
		<lastmod>2020-03-16T11:18:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/03/19/covid-19-attivita-giudiziaria-i-provvedimenti-adottati-dal-presidente-del-tribunale-di-patti/</loc>
		<lastmod>2020-03-19T17:17:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/03/19/covid-19-i-provvedimenti-presidenziali-per-la-gestione-dei-servizi-di-cancelleria-del-tribunale-di-patti/</loc>
		<lastmod>2020-03-19T17:19:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/03/19/covid-19-comunicato-di-riscossione-sicilia-s-p-a/</loc>
		<lastmod>2020-03-19T17:21:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/03/19/covid-19-indicazioni-per-il-deposito-di-ricorsi-e-controricorsi-alla-suprema-corte-di-cassazione/</loc>
		<lastmod>2020-03-19T17:24:01+00:00</lastmod>
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	<url>
		<loc>https://www.tributaristisicilia.it/2020/03/19/covid-19-guida-alla-lettura-del-d-l-18-2020-c-d-cura-italia/</loc>
		<lastmod>2020-03-19T17:27:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/03/19/covid-19-nuove-indicazioni-sulla-gestione-delle-procedure-esecutive-e-concorsuali-del-tribunale-di-patti/</loc>
		<lastmod>2020-03-19T17:29:47+00:00</lastmod>
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	<url>
		<loc>https://www.tributaristisicilia.it/2020/03/19/covid-19-decreto-cura-italia-e-i-chiarimenti-dellagenzia-delle-entrate/</loc>
		<lastmod>2020-03-19T17:37:08+00:00</lastmod>
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	<url>
		<loc>https://www.tributaristisicilia.it/2020/03/21/covid-19-i-chiarimenti-dellagenzia-delle-entrate-sugli-artt-68-e-83-del-d-l-n-18-2020/</loc>
		<lastmod>2020-03-21T09:46:41+00:00</lastmod>
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	<url>
		<loc>https://www.tributaristisicilia.it/2020/03/23/covid-19-le-misure-fiscali-del-d-l-n-18-2020-illustrate-dallagenzia-delle-entrate/</loc>
		<lastmod>2020-03-23T08:02:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/03/23/covid-19-chiarimenti-dell-a-f-in-merito-alle-istanze-ex-art-492-bis-c-p-c-e-relative-disposizioni-di-attuazione/</loc>
		<lastmod>2020-03-23T10:13:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/03/23/covid-19-lagenzia-delle-entrate-riscossione-risponde-alle-domande-dei-contribuenti/</loc>
		<lastmod>2020-03-23T10:25:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/03/24/covid-19-tribunale-di-patti-ultime-direttive-per-procedure-esecutive-immobiliari-e-concorsuali/</loc>
		<lastmod>2020-03-24T11:25:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/03/24/covid-19-circolare-n-6-2020-dellagenzia-delle-entrate/</loc>
		<lastmod>2020-03-24T11:43:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/04/07/covid-19-rinvio-udienze-e-sospensione-dei-termini-processuali-fino-all11-maggio/</loc>
		<lastmod>2020-04-07T09:52:02+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/04/07/covid-19-chiarimenti-del-mef-in-merito-alle-disposizioni-contenute-nel-d-l-n-18-2020/</loc>
		<lastmod>2020-04-07T09:55:44+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/04/11/covid-19-agenzia-delle-entrate-vademecum-misure-fiscali-contenute-nel-d-l-n-23-2020/</loc>
		<lastmod>2020-04-11T15:57:04+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/04/11/covid-19-decreto-legge-n-23-2020-c-d-decreto-liquidita/</loc>
		<lastmod>2020-04-11T15:58:15+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/04/11/covid-19-gestione-dei-servizi-di-cancelleria-del-tribunale-di-patti/</loc>
		<lastmod>2020-04-11T15:58:35+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/04/10/covid-19-decreto-servizi-unep-tribunale-patti/</loc>
		<lastmod>2020-04-11T15:58:58+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/04/11/covid-19-decreto-sospensione-attivita-giudiziaria-tribunale-patti/</loc>
		<lastmod>2020-04-11T15:59:29+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/04/27/covid-19-chiarimenti-dellagenzia-delle-entrate-in-merito-al-rinvio-delle-udienze-e-sospensione-dei-termini-processuali/</loc>
		<lastmod>2020-04-27T08:56:40+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/04/27/covid-19-protocollo-per-le-udienze-civile-tramite-trattazione-scritta-tribunle-di-patti/</loc>
		<lastmod>2020-04-27T08:58:41+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/04/27/covid-19-protocollo-udienze-civili-da-remoto-tribunale-di-patti/</loc>
		<lastmod>2020-04-27T08:59:52+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/05/07/covid-19-disposizioni-del-tribunale-di-patti-in-attuazione-del-d-l-n-18-2020/</loc>
		<lastmod>2020-05-07T15:41:42+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/05/07/covid-19-circolare-n-11e-2020-dellagenzia-delle-entrate-ulteriori-chiarimenti/</loc>
		<lastmod>2020-05-07T15:44:20+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/05/07/il-concordato-preventivo-non-e-ostativo-al-pagamento-dei-debiti-tributari-a-scadere/</loc>
		<lastmod>2020-05-07T17:53:26+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/05/18/e-legittimo-il-sequesto-preventivo-delle-somme-giacenti-sul-fondo-pensione/</loc>
		<lastmod>2020-05-18T15:18:20+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/05/18/il-termine-di-prescrizione-rimane-quello-proprio-di-ciascun-credito-anche-se-la-cartella-esattoriale-diventa-definitiva/</loc>
		<lastmod>2020-05-18T17:10:19+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/05/18/la-compensazione-verticale-integra-il-reato-di-indebita-compensazione/</loc>
		<lastmod>2020-05-19T11:09:05+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/05/21/decreto-rilancio-cancellata-la-prima-rata-imu-per-il-settore-turistico/</loc>
		<lastmod>2020-05-21T17:24:16+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/05/21/decreto-rilancio-riduzione-bollette-per-piccole-imprese-e-attivita-commerciali/</loc>
		<lastmod>2020-05-21T18:12:18+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/05/20/decreto-rilancio-non-si-versa-il-saldo-irap-2019-e-la-prima-rata-di-acconto-irap-per-il-2020/</loc>
		<lastmod>2020-05-22T07:56:17+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/05/22/decreto-rilancio-le-misure-fiscali-in-pillole-parte-i/</loc>
		<lastmod>2020-05-22T17:27:47+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/05/25/il-reato-di-dichiarazione-fraudolenta-mediante-utilizzo-di-fatture-per-operazioni-inesistenti-e-configurabile-anche-solo-con-il-dolo-eventuale/</loc>
		<lastmod>2020-05-25T17:42:23+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/05/25/decreto-rilancio-tax-credit-vacanze/</loc>
		<lastmod>2020-05-25T18:01:44+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/05/25/decreto-rilancio-le-misure-fiscali-in-pillole-parte-iii/</loc>
		<lastmod>2020-05-25T19:06:05+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/05/23/decreto-rilancio-le-misure-fiscali-in-pillole-parte-ii/</loc>
		<lastmod>2020-05-25T19:06:44+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/05/23/ai-fini-del-ridditometro-non-rileva-il-regime-di-separazione-dei-beni-tra-i-coniugi/</loc>
		<lastmod>2020-05-26T10:51:24+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/05/26/decreto-rilancio-ecco-il-reddito-di-emergenza/</loc>
		<lastmod>2020-05-27T08:45:54+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/05/23/operazioni-oggettivamenti-inesistenti-i-mezzi-di-pagamento-non-fanno-venir-meno-la-fittizieta-delloperazione/</loc>
		<lastmod>2020-05-27T11:00:39+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/05/28/decreto-rilancio-ecobonus-e-sismabonus-come-funzionano-le-detrazioni-per-la-ristrutturazione/</loc>
		<lastmod>2020-05-28T09:11:53+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/05/28/per-il-reato-di-bancarotta-da-reato-societario-e-sufficiente-aggravare-il-dissesto/</loc>
		<lastmod>2020-05-28T18:11:35+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/05/28/le-somme-sequestrate-non-possono-essere-utilizzate-per-il-pagamento-delle-rate-della-c-d-pace-fiscale/</loc>
		<lastmod>2020-05-28T18:19:39+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/06/02/nulla-la-cartella-se-manca-lindicazione-del-responsabile-del-procedimento/</loc>
		<lastmod>2020-06-04T09:05:11+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/06/04/per-gli-accertamenti-basati-su-conti-correnti-il-giudice-deve-esaminare-le-movimentazioni-nel-merito/</loc>
		<lastmod>2020-06-04T18:37:41+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/06/06/nuova-imu-il-contribuente-puo-calcolare-limporto-anche-con-il-metodo-previsionale-attenzione-alla-scadenza/</loc>
		<lastmod>2020-06-07T09:57:28+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/06/07/il-reato-di-frode-fiscale-non-e-integrato-solo-se-la-discrasia-contabile-confluisce-nella-dichiarazione/</loc>
		<lastmod>2020-06-08T09:32:05+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/06/08/obbligatoria-la-raccomandata-informativa-se-la-cartella-non-viene-notificata-a-mani-del-destinatario/</loc>
		<lastmod>2020-06-08T10:42:44+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/06/09/l-interposizione-fittizia-costituisce-una-prova-indiziaria-sufficiente-ad-imputare-il-reddito-allimponente/</loc>
		<lastmod>2020-06-09T08:32:42+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/06/07/decreto-rilancio-i-primi-chiarimenti-dellagenzia-delle-entrate-sul-credito-dimposta-per-le-locazioni/</loc>
		<lastmod>2020-06-09T11:25:50+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/06/11/con-la-scissione-asimmetrica-parziale-a-rischio-lesenzione-dellimposta-di-successione-sulle-quote-di-societa-di-capitali/</loc>
		<lastmod>2020-06-11T15:39:52+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/06/15/il-file-informatico-puo-qualificarsi-come-cosa-mobile-ai-fini-dellappropriazione-indebita/</loc>
		<lastmod>2020-06-15T15:07:01+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/06/18/nota-fuori-dal-coro-assume-valenza-indiziaria-la-dichiarazione-di-terzo-resa-in-sede-extraprocessuale/</loc>
		<lastmod>2020-06-18T18:24:06+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/06/17/il-susseguirsi-delle-condotte-in-esito-ad-un-determinato-programma-criminoso-configura-lassociazione-a-delinquere-nei-reati-tributari/</loc>
		<lastmod>2020-06-19T07:22:31+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/06/17/decreto-rilancio-il-vademecum-dellagenzia-delle-entrate-sul-contributo-a-fondo-perduto/</loc>
		<lastmod>2020-06-19T07:23:15+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/06/20/il-reato-di-omesso-versamento-iva-e-comunque-integrato-in-caso-di-successiva-compensazione/</loc>
		<lastmod>2020-06-20T10:44:36+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/06/23/decreto-rilancio-vademecum-e-guida-per-richiedere-il-c-d-bonus-vacanze/</loc>
		<lastmod>2020-06-23T14:33:48+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/06/23/decreto-rilancio-i-chiarimenti-dellagenzia-delle-entrate-sullobbligo-di-invito-al-contraddittorio-ex-art-4-octies/</loc>
		<lastmod>2020-06-23T15:42:22+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/06/24/benefici-prima-casa-spetta-allaccorpamento-di-edifici-confinanti-anche-se-non-accatastati-nel-triennio/</loc>
		<lastmod>2020-06-24T16:48:20+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/06/24/sanzioni-applicabile-la-continuazione-anche-dopo-linterruzione-se-trattasi-di-violazioni-della-stessa-indole/</loc>
		<lastmod>2020-06-24T17:17:05+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/06/30/bonus-pos-cose-e-come-funziona/</loc>
		<lastmod>2020-06-30T15:35:28+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/06/30/gli-enti-locali-sono-autorizzati-a-ridurre-la-tari-per-il-2020/</loc>
		<lastmod>2020-06-30T15:46:51+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/06/30/ecobonus-e-sismabonus-esteso-a-tutti-gli-immobili-delle-imprese-il-dietrofront-dellagenzia-delle-entrate/</loc>
		<lastmod>2020-06-30T16:01:25+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/07/04/non-costituisce-illecito-fiscale-la-mera-indicazione-di-un-credito-per-iva-in-misura-superiore-a-quella-spettante/</loc>
		<lastmod>2020-07-04T10:55:07+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/07/06/carente-di-motivazione-latto-impositivo-che-non-indica-la-norma-applicata/</loc>
		<lastmod>2020-07-06T08:47:59+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/07/07/la-domanda-di-rateizzazione-degli-importi-iscritti-a-ruolo-non-costituisce-riconoscimento-di-debito/</loc>
		<lastmod>2020-07-07T16:55:44+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/07/09/responsabilita-del-liquidatore-fondamentale-il-rispetto-della-par-condicio-creditorum-e-delle-cause-legittime-di-prelazione/</loc>
		<lastmod>2020-07-09T10:29:44+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/07/09/omesso-versamento-delle-ritenute-le-difficolta-economiche-non-escludono-la-responsabilita-penale-del-datore-di-lavoro/</loc>
		<lastmod>2020-07-09T15:57:00+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/07/11/si-allagevolazione-prima-casa-se-si-possiede-altro-immobile-non-idoneo-ai-concreti-bisogni-abitativi/</loc>
		<lastmod>2020-07-11T10:26:13+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/07/13/decreto-rilancio-crediti-di-imposta-per-le-spese-di-sanificazione-acquisto-di-dispositivi-e-adeguamento-degli-ambienti-di-lavoro/</loc>
		<lastmod>2020-07-13T17:33:48+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/07/16/decreto-rilancio-codici-tributo-per-il-credito-dimposta-sui-canoni-di-locazione-degli-immobili-non-abitativi-e-per-laffitto-dazienda/</loc>
		<lastmod>2020-07-16T10:52:08+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/07/17/non-e-ammissibile-lazione-revocatoria-nei-confronti-di-un-fallimento/</loc>
		<lastmod>2020-07-17T08:29:48+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/07/20/il-momento-consumativo-del-reato-di-indebita-compensazione-ex-art-10-quater-d-lgs-n-74-2000/</loc>
		<lastmod>2020-07-20T08:10:59+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/07/21/la-sopravvenienza-da-cessione-onerosa-del-contratto-di-leasing-e-tassabile-quale-reddito-da-lavoro-autonomo/</loc>
		<lastmod>2020-07-21T15:58:55+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/07/23/la-cartella-di-pagamento-notificata-al-socio-per-i-debiti-tributari-della-societa-e-nulla-se-non-e-preceduta-dallavviso-di-accertamento/</loc>
		<lastmod>2020-07-23T10:11:27+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/07/23/il-conto-corrente-cointestato-non-limita-la-presunzione-negli-accertamenti-bancari/</loc>
		<lastmod>2020-07-23T17:23:25+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/07/27/decreto-rilancio-il-vademecum-dellagenzia-dell-entrate-sul-sismabonus/</loc>
		<lastmod>2020-07-27T08:27:20+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/07/29/alle-sezioni-unite-la-questione-della-c-d-cristallizzazione-del-credito-iva/</loc>
		<lastmod>2020-07-29T15:18:17+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/07/31/concorso-formale-tra-il-reato-di-bancarotta-documentale-ed-il-reato-tributario-di-occultamento-o-distruzione-di-documenti-contabili/</loc>
		<lastmod>2020-07-31T15:51:53+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/08/01/e-configurabile-il-delitto-di-cui-allart-2-d-lgs-n-74-2000-nel-caso-di-intermediazione-illegale-di-manodopera/</loc>
		<lastmod>2020-08-01T09:01:10+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/08/10/ecobonus-e-sismabonus-il-provvedimento-dellagenzia-delle-entrate/</loc>
		<lastmod>2020-08-10T08:42:08+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/08/25/decreto-rilancio-nuovi-chiarimenti-dallagenzia-delle-entrate/</loc>
		<lastmod>2020-08-25T10:08:25+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/08/26/decreto-agosto-i-chiarimenti-dellagenzia-delle-entrate-riscossione/</loc>
		<lastmod>2020-08-26T14:59:51+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/09/12/superbonus-detrazione-anche-per-le-spese-sostenute-dagli-acquirenti-delle-c-d-case-antisismiche-eventualita-dello-sconto-in-fattura/</loc>
		<lastmod>2020-09-12T08:32:57+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/09/12/superbonus-e-possibile-godere-dellagevolazione-anche-in-forza-di-un-comodato-duso-gratuito-regolarmente-registrato/</loc>
		<lastmod>2020-09-12T09:33:06+01:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/11/15/la-richiesta-di-patteggiamento-non-puo-essere-accolta-se-prima-non-vengono-estinti-i-debiti-tributari/</loc>
		<lastmod>2020-11-15T12:45:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/11/15/il-fideiussore-che-non-ha-ancora-pagato-non-e-legittimato-a-richiedere-il-fallimento-del-debitore-principale/</loc>
		<lastmod>2020-11-15T13:27:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/11/21/gli-estratti-di-ruolo-sono-idonei-per-la-dichiarazione-dello-stato-di-insolvenza/</loc>
		<lastmod>2020-11-21T09:05:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/11/21/fatture-soggettivamente-inesistenti-serve-la-prova-della-consapevolezza-della-frode/</loc>
		<lastmod>2020-11-21T10:26:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/11/21/lex-socio-puo-richiedere-lintero-rimborso-del-credito-iva-di-una-s-r-l-estinta-e-cancellata-dal-registro-delle-imprese/</loc>
		<lastmod>2020-11-21T11:13:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/11/26/il-pagamento-degli-importi-risultanti-dalla-cartella-impugnata-non-fa-cessare-la-materia-del-contendere/</loc>
		<lastmod>2020-11-26T07:46:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/11/26/il-reato-di-indebita-compensazione-si-consuma-al-momento-della-presentazione-dellultimo-modello-f24-relativo-allanno-interessato/</loc>
		<lastmod>2020-11-26T08:12:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/11/26/omesso-versamento-di-contributi-reato-omissivo-va-valutata-la-pronuncia-di-assoluzione-resa-per-lomesso-versamento-di-imposte-nello-stesso-anno/</loc>
		<lastmod>2020-11-26T08:28:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/12/19/con-la-rottamazione-viene-meno-il-profitto-del-reato-il-sequestro-preventivo-va-revocato/</loc>
		<lastmod>2020-12-19T08:31:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2020/12/23/superbonus-la-circolare-n-30-e-del-22-12-2020/</loc>
		<lastmod>2020-12-23T15:04:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2021/01/04/la-sanzione-di-infedele-dichiarazione-assorbe-lomesso-versamento-e-la-relativa-sanzione/</loc>
		<lastmod>2021-01-04T07:20:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2021/01/04/e-onere-del-creditore-giustificare-lultra-tardivita-della-domanda-di-ammissione-al-passivo/</loc>
		<lastmod>2021-01-04T08:22:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2021/01/05/il-decreto-di-trasferimento-del-bene-determina-limmediata-cancellazione-dei-vincoli-pregiudizievoli/</loc>
		<lastmod>2021-01-05T07:25:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2021/02/06/i-crediti-sorti-nel-corso-della-procedura-fallimentare-vanno-insinuati-nellanno-dalla-loro-insorgenza-o-maturazione/</loc>
		<lastmod>2021-02-06T09:44:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.tributaristisicilia.it/2021/03/25/decreto-sostegni-guida-al-contributo-a-fondo-perduto/</loc>
		<lastmod>2021-03-25T14:52:33+00:00</lastmod>
	</url>
</urlset>
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