<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="//www.studiomoschetti.com/wp-content/plugins/wordpress-seo/css/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.studiomoschetti.com/notizie/</loc>
		<lastmod>2026-05-13T17:07:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/07/29/schmeink-c-45498/</loc>
		<lastmod>2015-07-29T18:15:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/07/29/genius-holding-bv-c-34287/</loc>
		<lastmod>2015-07-29T18:15:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/07/29/glaxo-wellcome-c-18208/</loc>
		<lastmod>2015-07-29T18:15:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/07/29/netto-supermarket-c-27106/</loc>
		<lastmod>2015-07-29T18:15:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/07/29/teleos-c-40904/</loc>
		<lastmod>2015-07-29T18:15:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/07/29/axel-kittel-c-43904-44004/</loc>
		<lastmod>2015-07-29T18:15:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/07/29/optigen-c-35403-35503-48403/</loc>
		<lastmod>2015-07-29T18:15:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/07/29/halifax-c25502/</loc>
		<lastmod>2015-07-29T18:15:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/07/27/wielockx-c-8094/</loc>
		<lastmod>2015-07-29T18:15:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/07/27/schumacker-c-27993/</loc>
		<lastmod>2015-07-29T18:15:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/07/23/damseaux-c-12808/</loc>
		<lastmod>2015-07-29T18:15:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/07/23/societe-papillon-c-41807/</loc>
		<lastmod>2015-07-29T18:15:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/07/23/k-bv-c-42907/</loc>
		<lastmod>2015-07-29T18:15:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/07/23/ruffler-c-54407/</loc>
		<lastmod>2015-07-29T18:15:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/07/23/cartesio-c-21006/</loc>
		<lastmod>2015-07-29T18:15:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/07/23/cadbury-schweppes-c-19604/</loc>
		<lastmod>2015-07-29T18:15:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/07/27/marks-spencer-c-44603/</loc>
		<lastmod>2015-07-29T18:15:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/07/23/gaz-de-france-c-24708/</loc>
		<lastmod>2015-07-29T18:15:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/06/26/26-giugno-2015/</loc>
		<lastmod>2015-07-29T18:15:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/04/17/17-aprile-2015/</loc>
		<lastmod>2015-07-29T18:15:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2013/09/18/sentenza-ctp-treviso-sez-iii-18-settembre-2013-linizio-dellattivita-commerciale-esclude-la-societa-di-comodo/</loc>
		<lastmod>2015-07-29T18:15:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2013/12/13/sentenza-ctr-lombardia-sez-xxviii-13-dicembre-2013-lart-60-bis-decreto-iva-richiede-la-prova-dellacquisto-a-prezzi-inferiori-a-quelli-di-mercato-nellambito-di-operazioni-reali/</loc>
		<lastmod>2015-07-29T18:15:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/03/21/sentenza-ctp-vicenza-sez-i-21-marzo-2012-operazioni-soggettivamente-inesistenti/</loc>
		<lastmod>2015-07-29T18:15:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2013/02/19/sentenza-ctp-treviso-sez-vi-19-febbraio-2013-la-mancanza-di-consapevolezza-di-frode-altrui-esclude-le-misure-cautelari/</loc>
		<lastmod>2015-07-29T18:15:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/01/04/sentenza-ctp-milano-sez-xvi-4-gennaio-2012-esterovestizione-ed-abuso-diritto-nel-caso-dg/</loc>
		<lastmod>2015-07-29T18:15:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2010/05/31/sentenza-ctr-venezia-sez-xxvi-31-maggio-2010-operazioni-soggettivamente-inesistenti/</loc>
		<lastmod>2015-07-29T18:15:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2011/10/11/sentenza-ctr-venezia-sez-xxv-11-ottobre-2011-nel-regime-del-margine-il-cessionario-ha-solo-doveri-di-controllo-formale/</loc>
		<lastmod>2015-07-29T18:15:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/1989/07/04/le-sentenze-della-corte-di-giustizia-hanno-efficacia-diretta-negli-stati-membri-quando-interpretano-norme-immediatamente-applicabili-corte-cost-4-11-luglio-1989-n-389/</loc>
		<lastmod>2015-07-29T18:16:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2011/07/20/la-corte-costituzionale-si-pronuncia-sul-raddoppio-dei-termini-corte-cost-20-luglio-2011-n-247/</loc>
		<lastmod>2015-07-29T18:16:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/1995/12/29/dovere-di-rinvio-alla-corte-di-giustizia-in-mancanza-di-puntuali-precedenti-pronunce-della-corte-di-giustizia-corte-cost-n-536-del-29-dicembre-1995-n-536/</loc>
		<lastmod>2015-07-29T18:16:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2014/10/06/lavoratori-autonomi-incostituzionale-lart-32-dpr-6001973-ove-assimilava-i-prelevamenti-ai-maggiori-redditi-corte-cost-6-ottobre-2014-n-228/</loc>
		<lastmod>2015-07-29T18:16:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2013/04/12/sentenza-ctp-bari-sez-i-12-aprile-2013-il-redditometro-necessita-della-personalizzazione/</loc>
		<lastmod>2015-07-29T18:22:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/10/09/sentenza-ctp-treviso-sez-ii-9-ottobre-2012-diritto-del-contribuente-ex-art-12-l-2122000-ad-essere-informato-delle-ragioni-della-verifica/</loc>
		<lastmod>2015-07-29T18:22:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/10/01/sentenza-ctp-milano-sez-xvi-1-ottobre-2012-raddoppio-dei-termini-di-accertamento/</loc>
		<lastmod>2015-07-29T18:22:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/10/17/il-redditometro-deve-esaminare-se-le-disponibilita-per-lacquisto-di-un-immobile-sono-in-capo-ad-un-soggetto-diverso-cass-17-ottobre-2012-n-17805/</loc>
		<lastmod>2015-07-29T18:23:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/06/20/deducibilita-dei-costi-da-reato-cass-20-giugno-2012-n-10167/</loc>
		<lastmod>2015-07-29T18:23:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2011/05/20/redditometro-e-prova-contraria-insufficiente-la-semplice-deduzione-del-regime-di-comunione-legale-cass-20-maggio-2011-n-11213/</loc>
		<lastmod>2015-07-29T18:24:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2010/10/08/utili-extracontabili-la-ristretta-base-societaria-e-la-valida-sussistenza-di-un-accertamento-a-carico-della-societa-devono-formare-oggetto-di-specifico-accertamento-da-parte-del-giudice-cass-8-ott/</loc>
		<lastmod>2015-07-29T18:24:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2011/01/21/frodi-iva-grava-sul-cessionario-committente-lonere-di-dimostrare-la-non-colpevolezza-cass-21-gennaio-2011-n-1364/</loc>
		<lastmod>2015-07-29T18:25:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2013/09/20/la-congruita-della-motivazione-per-relationem-non-va-valutata-in-base-alle-difese-del-contribuente-cass-20-settembre-2013-n-21564/</loc>
		<lastmod>2015-07-29T18:25:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2013/01/10/non-opera-la-preclusione-probatoria-in-caso-di-omessa-informativa-preliminare-del-fisco-cass-10-gennaio-2013-n-453/</loc>
		<lastmod>2015-07-29T18:25:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/05/23/la-cassazione-torna-a-pronunciarsi-sullart-12-statuto-dei-diritti-del-contribuente-cass-23-marzo-2012-n-4687/</loc>
		<lastmod>2015-07-29T18:25:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2011/09/16/il-mancato-rispetto-del-termine-di-60-giorni-di-cui-allart-12-statuto-determina-la-nullita-dellavviso-di-accertamento-cass-16-settembre-2011-n-18906/</loc>
		<lastmod>2015-07-29T18:26:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2011/05/20/il-concetto-di-disponibilita-di-un-bene-ai-fini-dellaccertamento-sintetico-cass-20-maggio-2011-n-11213/</loc>
		<lastmod>2015-07-29T18:26:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2009/02/13/corretto-rapporto-tra-amministrazione-finanziaria-e-contribuente-cass-13-febbraio-2009-n-3559/</loc>
		<lastmod>2015-07-29T18:26:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2014/03/11/le-sezioni-unite-interpretano-il-comma-3-bis-dellart-54-l-1342012-sulle-limitazioni-alle-eccezioni-in-cassazione-cass-11-marzo-2014-n-8053/</loc>
		<lastmod>2015-07-29T18:26:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2013/03/11/tutela-effettiva-nel-processo-tributario-e-rimessione-in-termini-in-ipotesi-di-decadenza-scusabile-cass-11-marzo-2013-n-6048/</loc>
		<lastmod>2015-07-29T18:26:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2011/09/16/opponibilita-del-giudicato-esterno-in-materia-tributaria-cass-16-settembre-2011-n-18907/</loc>
		<lastmod>2015-07-29T18:27:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2011/01/31/accertamento-di-utili-extracontabili-nei-confronti-dei-soci-sospensione-del-processo-ex-art-295-c-p-c-in-pendenza-del-giudizio-sullavviso-di-accertamento-societario-cass-31-gennaio-2011-n-221/</loc>
		<lastmod>2015-07-29T18:27:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2007/01/15/la-mancata-riproduzione-in-appello-delle-conclusioni-relative-ad-un-motivo-di-gravame-non-determina-inammissibilita-purche-sia-manifesta-la-volonta-di-impugnare-cass-15-gennaio-2007-n-687/</loc>
		<lastmod>2015-07-29T18:27:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2008/12/18/la-corte-di-giustizia-riconosce-il-diritto-al-contraddittorio-anticipato-soprope-c-34907/</loc>
		<lastmod>2015-07-29T18:30:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/11/22/la-corte-di-giustizia-conferma-il-diritto-al-contraddittorio-anticipato-quale-corollario-del-diritto-di-difesa-ancorche-non-previsto-da-norma-nazionale-mm-c-27711/</loc>
		<lastmod>2015-07-29T22:23:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2014/02/13/diniego-di-detrazione-iva-se-manca-la-realta-delloperazione-ed-esiste-la-consapevolezza-marks-pen-c-1813/</loc>
		<lastmod>2015-07-29T22:25:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/09/06/estensione-dei-principi-della-giurisprudenza-mehageben-alle-prestazioni-di-servizi-toth-c-32411/</loc>
		<lastmod>2015-07-29T22:26:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/12/06/i-doveri-di-controllo-del-cessionario-in-ipotesi-di-frodi-carosello-le-ultime-indicazioni-bonik-eood-c-28511/</loc>
		<lastmod>2015-07-29T22:26:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/09/06/cessioni-iva-intracomunitarie-m-g-kft-c-27311/</loc>
		<lastmod>2015-07-29T22:27:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/03/22/detraibilita-delliva-e-abuso-del-diritto-klub-c-15311/</loc>
		<lastmod>2015-07-29T22:27:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/06/21/una-svolta-nei-doveri-di-controllo-del-cessionario-in-ipotesi-di-frodi-carosello-mahageben-c-8011-e-14211/</loc>
		<lastmod>2015-07-29T22:27:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2011/12/21/buona-fede-e-responsabilita-solidale-vlaamse-oliemaatschappij-nv-c-49910/</loc>
		<lastmod>2015-07-29T22:28:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/03/01/il-soggetto-passivo-ai-fini-iva-kopalnia-c-28010/</loc>
		<lastmod>2015-07-29T22:28:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2011/09/15/kopalnia-conclusioni-avvocato-generale-c-28010/</loc>
		<lastmod>2015-07-29T22:29:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2010/12/22/il-soggetto-passivo-ai-fini-iva-bogusaw-c-43809/</loc>
		<lastmod>2015-07-29T22:29:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2011/01/21/ristrutturazioni-societarie-e-abuso-del-diritto-le-ragioni-extrafiscali-non-si-identificano-necessariamente-in-una-reddivita-immediata-delloperazione-cass-21-gennaio-2011-n-1372/</loc>
		<lastmod>2015-07-29T22:32:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/11/19/abuso-del-diritto-in-materia-tributaria-cass-19-novembre-2012-n-20254/</loc>
		<lastmod>2015-07-29T22:32:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2009/01/22/steko-c-37707/</loc>
		<lastmod>2015-07-29T22:34:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/1996/10/17/societa-madri-e-figlie-ritenute-sui-dividendi-periodo-minimo-di-detenzione-delle-partecipazioni-denkavit-c-28394-29194-29294/</loc>
		<lastmod>2015-07-29T22:34:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/1996/05/02/denkavit-conclusioni-dellavvocato-generale-c-28394-29194-29294/</loc>
		<lastmod>2015-07-29T22:35:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2007/07/05/abuso-del-diritto-e-principio-di-certezza-del-diritto-kofoed-c-32105/</loc>
		<lastmod>2015-07-29T22:36:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2007/02/08/kofoed-conclusioni-dellavvocato-generale-c-32105/</loc>
		<lastmod>2015-07-29T22:37:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2010/10/21/il-soggetto-passivo-ai-fini-iva-nidera-c-38509/</loc>
		<lastmod>2015-07-29T22:37:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2010/12/07/r-c-28509/</loc>
		<lastmod>2015-07-29T22:37:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2006/05/11/federation-of-technological-industries-c-38404/</loc>
		<lastmod>2015-07-29T22:38:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2005/02/16/optigen-conclusioni-dellavvocato-generale-c-35403-35503-48403/</loc>
		<lastmod>2015-07-29T22:38:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2000/03/21/il-soggetto-passivo-ai-fini-iva-gabalfrisa-c-11098/</loc>
		<lastmod>2015-07-29T22:39:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/1999/10/07/gabalfrisa-conclusioni-avvocato-generale-c-11098/</loc>
		<lastmod>2015-07-29T22:39:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/1976/04/08/la-corte-di-giustizia-e-la-certezza-del-diritto-c-4375/</loc>
		<lastmod>2015-07-29T22:40:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/1978/03/09/effettivita-del-diritto-comunitario-simmenthal-c-10677/</loc>
		<lastmod>2015-07-29T22:40:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/02/06/6-febbraio-2015-13-marzo-2015/</loc>
		<lastmod>2015-07-30T13:12:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/02/16/16-gennaio-2015-13-febbraio-2015/</loc>
		<lastmod>2015-07-30T13:13:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2014/07/11/11-luglio-2014/</loc>
		<lastmod>2015-07-30T13:13:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2014/06/20/20-giugno-2014/</loc>
		<lastmod>2015-07-30T13:13:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2013/06/28/28-giugno-2013/</loc>
		<lastmod>2015-07-30T13:13:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/06/22/22-giugno-2012/</loc>
		<lastmod>2015-07-30T13:13:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2009/09/15/settembre-dicembre-2009/</loc>
		<lastmod>2015-07-30T14:37:39+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2009/09/Moschetti048-tmplcomponentphocadownload2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2009/09/Moschetti047-tmplcomponentphocadownload2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2009/09/Moschetti045-tmplcomponentphocadownload2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2009/09/Moschetti041-tmplcomponentphocadownload2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2009/09/Moschetti040-tmplcomponentphocadownload2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2009/09/Moschetti036-tmplcomponentphocadownload2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2009/09/Moschetti034-tmplcomponentphocadownload2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2009/09/Moschetti032-tmplcomponentphocadownload2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2009/09/Moschetti026-tmplcomponentphocadownload2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2009/09/Moschetti020-tmplcomponentphocadownload2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2009/09/Moschetti017-tmplcomponentphocadownload2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2009/09/Moschetti016-tmplcomponentphocadownload2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2009/09/Moschetti015-tmplcomponentphocadownload2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2009/09/Moschetti013-tmplcomponentphocadownload2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2009/09/Moschetti011-tmplcomponentphocadownload2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2009/09/Moschetti010-tmplcomponentphocadownload2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2009/09/Moschetti05-tmplcomponentphocadownload2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2009/09/Moschetti04-tmplcomponentphocadownload2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/07/14/14-luglio-2015/</loc>
		<lastmod>2015-07-31T18:51:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/12/03/cass-civ-25-novembre-2015-n-24024-sul-dovere-dellufficio-di-fornire-elementi-conoscitivi-determinati-ed-intelligibili-e-tempestivamente-la-motivazione-dellaccertamento-non-e/</loc>
		<lastmod>2015-12-03T11:45:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/12/03/cass-civ-11-novembre-2015-n-23050-nelle-ipotesi-di-abuso-di-diritto-deve-essere-rispettata-a-pena-di-nullita-dellavviso-la-garanzia-del-contraddittorio/</loc>
		<lastmod>2015-12-03T17:19:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/12/03/corte-di-giustizia-dellunione-europea-22-ottobre-2015-c-27714-sui-doveri-di-controllo-e-sulla-proporzionalita/</loc>
		<lastmod>2015-12-03T17:36:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/12/03/ppuh-stehcemp-c-27714/</loc>
		<lastmod>2015-12-03T17:37:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/09/10/sulla-mancanza-di-un-divere-di-controllo-specifico-in-capo-alloperatore-economico-in-ipotesi-di-frodi-iva/</loc>
		<lastmod>2015-12-18T17:38:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/01/14/news-nr-1-2015-abuso-del-diritto-escluso-anche-se-dopo-la-ristrutturazione-lazienda-paga-meno-imposte/</loc>
		<lastmod>2015-12-18T17:42:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2014/03/11/news-nr-1-2015-le-sezioni-unite-interpretano-il-comma-3-bis-dellart-54-l-1342012-sulle-limitazioni-alle-eccezioni-in-cassazione/</loc>
		<lastmod>2015-12-18T17:46:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/12/09/cass-civ-2-dicembre-2015-n-24492-lavviso-di-accertamento-necessita-a-pena-di-nullita-della-sottoscrizione-del-capo-dellufficio-o-di-impiegato-della-carriera-direttiva-delegato/</loc>
		<lastmod>2016-02-02T12:36:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2016/03/04/misure-di-contrasto-ai-paradisi-fiscali-nel-sistema-delle-imposte-sui-redditi/</loc>
		<lastmod>2016-03-04T13:09:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/12/18/18-dicembre-2015/</loc>
		<lastmod>2016-02-10T16:21:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/10/16/il-sistema-economico-italiano-nel-mercato-globalizzato-tra-opportunita-ostacoli-e-illiceita-fiscali/</loc>
		<lastmod>2016-02-10T16:21:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/11/06/6-novembre-2015/</loc>
		<lastmod>2016-02-23T13:10:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/11/27/27-novembre-2015/</loc>
		<lastmod>2016-02-23T13:10:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2016/03/18/18-marzo-2016/</loc>
		<lastmod>2016-03-18T16:07:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2016/02/02/una-equa-tassazione-mondiale/</loc>
		<lastmod>2016-03-08T11:23:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2016/02/02/una-equa-tassazione-mondiale/</loc>
		<lastmod>2016-03-08T11:24:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2016/02/02/una-equa-tassazione-mondiale/</loc>
		<lastmod>2016-03-08T11:24:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2014/11/22/permane-la-posizione-della-corte-di-giustizia-sul-diniego-di-detrazione-iva-per-consapevolezza/</loc>
		<lastmod>2016-03-08T11:33:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2014/11/22/permane-la-posizione-della-corte-di-giustizia-sul-diniego-di-detrazione-iva-per-consapevolezza/</loc>
		<lastmod>2016-03-08T11:33:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2014/11/22/permane-la-posizione-della-corte-di-giustizia-sul-diniego-di-detrazione-iva-per-consapevolezza/</loc>
		<lastmod>2016-03-08T11:34:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/05/08/consenso-di-imposta/</loc>
		<lastmod>2016-03-08T11:55:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/05/08/consenso-di-imposta/</loc>
		<lastmod>2016-03-08T11:55:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/05/08/consenso-di-imposta/</loc>
		<lastmod>2016-03-08T11:56:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/05/08/consenso-di-imposta/</loc>
		<lastmod>2016-03-08T11:57:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2008/05/15/a-partire-dal-2008-il-legislatore-tributario-italiano-si-sposta-dalla-black-list-alla-white-list/</loc>
		<lastmod>2016-03-15T12:43:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2008/05/15/a-partire-dal-2008-il-legislatore-tributario-italiano-si-sposta-dalla-black-list-alla-white-list/</loc>
		<lastmod>2016-03-15T12:44:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2008/05/15/a-partire-dal-2008-il-legislatore-tributario-italiano-si-sposta-dalla-black-list-alla-white-list/</loc>
		<lastmod>2016-03-15T12:45:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2008/05/15/a-partire-dal-2008-il-legislatore-tributario-italiano-si-sposta-dalla-black-list-alla-white-list/</loc>
		<lastmod>2016-03-15T12:45:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2008/03/15/il-giudice-italiano-ostacola-lutilizzo-di-societa-con-sede-allestero-che-sono-effettivamente-gestite-in-italia/</loc>
		<lastmod>2016-03-15T12:47:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2008/03/15/il-giudice-italiano-ostacola-lutilizzo-di-societa-con-sede-allestero-che-sono-effettivamente-gestite-in-italia/</loc>
		<lastmod>2016-03-15T12:48:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2008/03/15/il-giudice-italiano-ostacola-lutilizzo-di-societa-con-sede-allestero-che-sono-effettivamente-gestite-in-italia/</loc>
		<lastmod>2016-03-15T12:49:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2008/03/15/il-giudice-italiano-ostacola-lutilizzo-di-societa-con-sede-allestero-che-sono-effettivamente-gestite-in-italia/</loc>
		<lastmod>2016-03-15T12:52:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2008/07/15/nel-2008-la-corte-suprema-italiana-legiferato-sullabuso-diritto-materia-fiscale/</loc>
		<lastmod>2016-03-15T12:53:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2008/07/15/nel-2008-la-corte-suprema-italiana-legiferato-sullabuso-diritto-materia-fiscale/</loc>
		<lastmod>2016-03-15T12:54:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2008/07/15/nel-2008-la-corte-suprema-italiana-legiferato-sullabuso-diritto-materia-fiscale/</loc>
		<lastmod>2016-03-15T12:55:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2008/07/15/nel-2008-la-corte-suprema-italiana-legiferato-sullabuso-diritto-materia-fiscale/</loc>
		<lastmod>2016-03-15T12:56:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2008/06/15/nella-sentenza-vodafone-del-4-luglio-2008-la-high-court-ha-giudicato-le-norme-inglesi-in-materia-di-controlled-foreign-company-c-f-c-contrarie-al-diritto-comunitario/</loc>
		<lastmod>2016-03-15T12:57:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2014/07/08/sentenza-ctr-lombardia-sez-xlv-8-luglio-2014-n-3730/</loc>
		<lastmod>2016-03-21T11:26:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/03/19/obbligo-del-contraddittorio-anche-per-il-redditometro-ed-a-prescindere-da-disposizioni-normative/</loc>
		<lastmod>2016-03-21T11:27:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2014/12/16/sentenza-ctp-treviso-sez-viii-16-dicembre-2014-la-garanzia-sostanziale-del-contraddittorio-anticipato-in-ipotesi-di-abuso-del-diritto/</loc>
		<lastmod>2016-03-21T11:28:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2016/07/06/6-luglio-2016/</loc>
		<lastmod>2016-07-06T11:18:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2016/05/03/3-maggio-2016/</loc>
		<lastmod>2016-07-28T14:25:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2016/05/06/6-maggio-2016/</loc>
		<lastmod>2016-07-28T14:25:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2016/09/15/incontro-nina-olson-garante-federale-del-contribuente-americano-aula-magna-galileo-galilei-universita-padova-15-settembre-2016-ore-15-00/</loc>
		<lastmod>2016-09-15T17:49:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2016/09/23/23-settembre-2016/</loc>
		<lastmod>2016-09-23T18:16:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2016/11/11/11-novembre-2016/</loc>
		<lastmod>2016-11-11T18:11:38+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2016/11/04/4-novembre-2016-falso-in-bilancio-evoluzione-giurisprudenziale/</loc>
		<lastmod>2016-11-04T14:46:39+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2016/11/11/cassazione-penale-27-ottobre-2016-n-45394-il-registro-dei-beni-ammortizzabili-dimostra-leffettivita-dellacquisto-del-bene/</loc>
		<lastmod>2016-11-11T14:57:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2016/09/29/29-settembre-2016/</loc>
		<lastmod>2016-11-11T23:48:30+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/09/verifiche-fiscali-hotel-galileo.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2016/09/30/30-settembre-1-ottobre-2016-convegno-internazionalizzare-in-spagna-limpresa-italiana/</loc>
		<lastmod>2016-11-11T23:48:56+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2016/10/06/6-13-20-27-ottobre-2016-conegno-il-processo-tributario-profili-istituzionali-e-operativi/</loc>
		<lastmod>2016-11-11T23:48:58+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/01/20/seminario-la-riforma-del-processo-tributario/</loc>
		<lastmod>2017-01-20T13:46:34+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2016/11/25/25-novembre-2016-statuto-dei-diritti-del-contribuente/</loc>
		<lastmod>2016-12-15T14:07:59+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/02/09/seminario-la-concorrenza-fiscale-tra-stati/</loc>
		<lastmod>2017-02-09T13:35:32+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/03/24/levoluzione-dello-statuto-dei-diritti-del-contribuente/</loc>
		<lastmod>2017-03-24T13:45:48+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/03/16/il-contraddittorio-endo-procedimentale-attualita-e-prospettive-a-confronto/</loc>
		<lastmod>2017-03-16T11:25:49+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/03/10/seminario-di-diritto-tributario-incontro-con-lautore-dario-stevanato/</loc>
		<lastmod>2017-03-10T14:00:22+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/09/15/seminario-di-diritto-tributario-per-un-fisco-sostenibile/</loc>
		<lastmod>2017-09-15T12:17:58+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/11/06/conferenza-6-novembre-2015-il-ne-bis-in-idem-in-ambito-tributario/</loc>
		<lastmod>2018-01-15T16:30:08+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2018/01/2018-01-15-05.16.28-pm.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/11/27/conferenza-27-novembre-2015-focus-di-approfondimento-transfer-pricing-e-stabile-organizzazione/</loc>
		<lastmod>2018-01-26T00:08:41+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2018/01/2018-01-15-05.12.59-pm-e1516925308631.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/11/09/corte-di-giustizia-9-11-2017-diritto-difesa-ambito-iva-puo-limitato-obiettivi-interessi-generali/</loc>
		<lastmod>2018-01-26T00:20:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/07/28/sentenza-ctr-potenza-sez-i-28-luglio-2015-sulla-mancanza-di-un-divere-di-controllo-specifico-in-capo-alloperatore-economico-in-ipotesi-di-frodi-iva/</loc>
		<lastmod>2018-01-26T00:23:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2016/10/28/cassazione-tributaria-28-ottobre-2016-n-21869-il-fallimento-dimostra-lantieconomicita-della-condotta-dellimpresa/</loc>
		<lastmod>2018-01-26T00:30:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/02/27/perche-la-flat-tax-non-e-la-soluzione/</loc>
		<lastmod>2018-02-27T17:51:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2016/03/16/il-diritto-al-contraddittorio-quale-tutela-della-sfera-patrimoniale/</loc>
		<lastmod>2018-03-10T00:01:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/10/27/convegno-principio-di-proporzionalita-e-tutela-dei-diritti-fondamentali/</loc>
		<lastmod>2018-03-12T18:33:08+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/10/17/nella-costituzione-ritrovare-i-valori/</loc>
		<lastmod>2018-03-12T18:33:10+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/10/13/indagini-tributarie-novita-tendenze-evolutive-del-processo-integrazione-europea/</loc>
		<lastmod>2018-03-12T18:33:18+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/09/29/seminario-tema-transfer-pricing-interno-ed-internazionale-casi-pratici/</loc>
		<lastmod>2018-03-12T18:33:25+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/12/13/i-versamenti-delle-societa-consorelle-non-realizzano-finalita-che-giustificano-lesenzione-fiscale/</loc>
		<lastmod>2018-03-20T14:06:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/12/22/niente-detrazione-iva-lacquisto-della-nuda-proprieta-immobile-strumentale/</loc>
		<lastmod>2018-03-20T14:07:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/12/05/taricco-bis-la-disapplicazione-della-prescrizione-non-puo-violare-il-principio-di-legalita/</loc>
		<lastmod>2018-03-20T14:08:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2016/02/02/una-equa-tassazione-mondiale/</loc>
		<lastmod>2018-03-22T15:55:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2014/11/22/permane-la-posizione-della-corte-di-giustizia-sul-diniego-di-detrazione-iva-per-consapevolezza/</loc>
		<lastmod>2018-03-22T15:55:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2013/07/23/operazioni-soggettivamente-inesistenti-problemi-di-rilevanza-della-consapevolezza-e-di-suddivisione-dei-poteri-2/</loc>
		<lastmod>2018-03-22T15:56:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/03/19/sulla-strada-per-lexport-nuove-competenze-per-lo-sviluppo-globale-delle-imprese-venete/</loc>
		<lastmod>2018-03-29T10:27:57+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/03/13/ciclo-di-incontri-il-giovedi-del-tributarista/</loc>
		<lastmod>2018-03-29T10:49:27+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/03/08/corso-di-specializzazione-laccertamento-tributario-nella-dimensione-europea-e-nazionale/</loc>
		<lastmod>2018-03-29T10:50:58+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/05/02/cassazione-ordinanza-n-10401-del-2-maggio-2018-e-nullo-laccertamento-tributario-per-operazioni-inesistenti-se-lufficio-non-produce-i-verbali-da-cui-desumere-linesis/</loc>
		<lastmod>2018-05-14T16:57:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/04/12/ciclo-di-incontri-di-diritto-tributario-i-giovedi-del-tributarista/</loc>
		<lastmod>2018-05-28T12:47:35+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/05/24/seminari-di-diritto-penale-tributario-per-le-imprese/</loc>
		<lastmod>2018-05-28T12:49:48+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/05/31/tutela-dellambiente-criminalita-organizzata-e-problematiche-aziendali/</loc>
		<lastmod>2018-05-31T16:17:40+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/05/30/convegno-nuovo-statuto-del-contribuente/</loc>
		<lastmod>2018-05-30T16:44:09+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/01/14/cassazione-n-438-del-14-gennaio-2015-abuso-del-diritto-escluso-anche-se-dopo-la-ristrutturazione-lazienda-paga-meno-imposte/</loc>
		<lastmod>2018-07-25T10:51:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2013/12/18/cassazione-n-28332-del-18-dicembre-2013-in-caso-di-ritardato-rimborso-ad-opera-del-fisco-al-contribuente-va-riconosciuto-il-diritto-al-risarcimento-del-danno-da-svalutazione-monetaria/</loc>
		<lastmod>2018-07-25T10:52:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2013/10/15/cassazione-n-23314-del-15-ottobre-2013-sono-deducibili-i-costi-sostenuti-a-fronte-di-beni-acquistati-da-c-d-cartiere-purche-inerent/</loc>
		<lastmod>2018-07-25T10:52:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/09/12/convegno-accertamento-tributario-e-profili-penalistici/</loc>
		<lastmod>2018-09-12T14:56:40+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/09/28/seminario-di-diritto-tributario-pressione-fiscale-pace-fiscale-compliance-fiscale/</loc>
		<lastmod>2018-09-27T23:19:33+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/10/25/accademia-italiana-della-vite-e-del-vino/</loc>
		<lastmod>2018-10-26T23:28:28+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/11/15/convegno-ad-alessandria-il-dialogo-tra-le-corti-parla-anche-di-processo-penale/</loc>
		<lastmod>2018-11-15T16:31:25+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/11/16/prospettive-nellordinamento-tributario-nel-breve-e-nel-medio-periodo/</loc>
		<lastmod>2018-11-16T16:32:20+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/11/30/seminario-di-diritto-tributario-profili-di-responsabilita-fiscale-in-casi-di-scioglimento-liquidazione-ed-estinzione-di-societa-trust/</loc>
		<lastmod>2018-11-30T19:09:38+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/12/14/la-direttiva-antielusione-atad-n-2016-1164-riflessi-nellordinamento-tributario-italiano-padova-14-dicembre-2018/</loc>
		<lastmod>2018-12-14T14:31:56+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/12/11/seminari-di-diritto-tributariola-stabile-organizzazione-tra-disciplina-nazionale-e-modello-ocse/</loc>
		<lastmod>2018-12-11T15:36:41+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2011/07/27/regime-del-margine-ed-abuso-del-diritto-cass-27-luglio-2011-n-16431/</loc>
		<lastmod>2019-02-05T15:43:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/10/19/operazioni-soggettivamente-inesistenti-onere-di-controllo-cass-19-ottobre-2012-n-18009/</loc>
		<lastmod>2019-02-05T15:43:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2013/12/11/labuso-del-diritto-non-va-confuso-con-la-simulazione-non-ce-abuso-in-caso-di-modifiche-aziendali-volte-a-migliorare-lefficienza-dellattivita-produttiva-o-a-rendere-maggiormente-competitiva-limpr/</loc>
		<lastmod>2019-02-05T15:43:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/09/12/pretendere-la-verifica-sistematica-applicazione-del-regime-del-margine-parte-dei-fornitori-contrario-al-principio-proporzionalita/</loc>
		<lastmod>2019-02-05T15:44:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/11/30/cassazione-n-28740-del-30-novembre-2017-deducibilita-delle-spese-nellaccertamento-induttivo/</loc>
		<lastmod>2019-02-05T15:58:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/10/04/cassazione-n-23164-del-4-ottobre-2017-per-la-deducibilita-di-costi-infragruppo-e-necessario-dimostrare-lutilita-effettiva-o-potenziale-per-la-capogruppo-e-che-sia-obiettivamente-determinab/</loc>
		<lastmod>2019-02-05T15:59:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/12/03/nelle-ipotesi-di-abuso-di-diritto-deve-essere-rispettata-a-pena-di-nullita-dellavviso-la-garanzia-del-contraddittori-cass-civ-11-novembre-2015-n-23050-o/</loc>
		<lastmod>2019-02-05T15:59:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/12/03/sul-dovere-dellufficio-di-fornire-elementi-conoscitivi-determinati-ed-intelligibili-e-tempestivamente-la-motivazione-dellaccertamento-non-e-mera-provocatio-ad-opponendum-in-caso-d/</loc>
		<lastmod>2019-02-05T16:02:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/12/02/lavviso-di-accertamento-necessita-a-pena-di-nullita-della-sottoscrizione-del-capo-dellufficio-o-di-impiegato-della-carriera-direttiva-delegato-alla-firma-la-prova-spetta-all/</loc>
		<lastmod>2019-02-05T16:05:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/10/06/cassazione-n-23330-del-6-ottobre-2017-per-la-deduzione-della-perdita-su-crediti-in-caso-di-sentenza-di-fallimento-e-necessaria-la-certezza-della-irrecuperabilita/</loc>
		<lastmod>2019-02-05T16:05:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/12/05/profitto-del-reato-costituito-denaro-sequestro-non-necessita-della-prova-derivazione-diretta-somma-oggetto-sequestro-reato/</loc>
		<lastmod>2019-02-20T21:37:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/02/27/cassazione-n-8995-del-27-febbraio-2018-la-confisca-del-denaro-in-conto-corrente-di-cui-il-reo-abbia-la-disponibilita-non-necessita-della-prova-di-derivazione-tra-la-somma-ed-il-rea/</loc>
		<lastmod>2019-02-20T21:37:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/12/03/sentenza-tribunale-penale-di-treviso-3-dicembre-2015-n-6062015-non-e-abuso-del-diritto-per-un-professionista-punibile-ex-art-3-d-lgs-742000-la-creazione-di-societa-immobiliare-e-la-stipula/</loc>
		<lastmod>2019-02-20T21:39:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/10/05/la-cassazione-definisce-la-gravita-della-frode-ai-fini-della-prescrizione-del-reato/</loc>
		<lastmod>2019-02-20T21:39:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/02/27/corte-dappello-27-02-2018-sussiste-dolo-cui-allart-2-d-lgs-74-2000-anche-ad-si-affianchi-distinta-ed-autonoma-finalita-extraevasiva-non-perseguita-dallagente-v/</loc>
		<lastmod>2019-02-20T21:39:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/09/12/cassazione-n-40448-del-12-settembre-2018-la-frode-fiscale-si-consuma-con-luso-di-qualunque-documento-idoneo-a-esporre-costi-fittizi-in-bilancio/</loc>
		<lastmod>2019-02-20T21:39:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/01/18/inesistenza-di-operazioni-economiche-e-delitto-di-dichiarazione-fraudolenta-cass-18-gennaio-2012-n-7039/</loc>
		<lastmod>2019-02-20T21:39:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2008/06/30/sentenza-tribunale-penale-di-treviso-30-giugno-2008-operazioni-soggettivamente-inesistenti-accordo-trilatero/</loc>
		<lastmod>2019-02-20T21:39:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2008/10/22/sentenza-corte-di-appello-di-torino-sez-i-pen-22-ottobre-2008-operazioni-soggettivamente-inesistenti-art-2-d-lvo-7400/</loc>
		<lastmod>2019-02-20T21:39:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/01/15/cassazione-12-07-2017-ai-fini-del-delitto-di-cui-allart-10-bis-d-lgs-74-2000-e-necessaria-la-prova-del-rilascio-delle-certificazioni/</loc>
		<lastmod>2019-02-20T21:42:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/12/01/la-proposta-di-accordo-di-ristrutturazione-anche-qualora-accolta-nei-limitati-termini-di-cui-al-decreto-ex-art-182-bis-i-fall-non-impedisce-il-pagamento-di-debiti-ulteriori-rispetto-a-quelli/</loc>
		<lastmod>2019-02-20T21:42:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/10/31/sentenza-tribunale-penale-di-pordenone-31-ottobre-2015-non-ve-reato-se-lomesso-versamento-iva-e-leffetto-di-un-errore-di-terzo-e-se-il-contribuente-si-attiva-per-adempier/</loc>
		<lastmod>2019-02-20T21:42:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/06/12/sentenza-tribunale-penale-di-terni-12-giugno-2015-n-674-insussistenza-del-reato-di-omesso-versamento-iva-per-violazione-del-ne-bis-in-idem-in-presenza-di-una-sanzione-tributaria/</loc>
		<lastmod>2019-02-20T21:42:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2016/09/28/la-non-punibilita-per-gli-artt-10-bis-10-ter-10-quater-si-applica-anche-se-e-gia-iniziato-il-dibattimento-alla-data-di-entrata-in-vigore-del-d-lgs-1582015/</loc>
		<lastmod>2019-02-20T21:42:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/07/22/il-reato-di-omesso-versamento-delle-ritenute-deve-tener-conto-dei-motivi-del-dissesto-economico/</loc>
		<lastmod>2019-02-20T21:42:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/02/12/in-caso-di-crisi-di-liquidita-aziendale-il-dovere-tributario-di-pagamento-delle-ritenute-certificate-va-comunque-assolto/</loc>
		<lastmod>2019-02-20T21:42:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/11/23/manca-lantigiuridicita-per-impossibilita-di-diversa-condotta-in-capo-allimprenditore-che-paga-i-dipendenti-anziche-le-ritenute-allerario/</loc>
		<lastmod>2019-02-20T21:42:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/10/17/nel-reato-di-false-comunicazioni-sociali-di-cui-allart-2621-c-c-il-falso-e-rilevante-se-riguarda-dati-informativi-essenziali-ed-ha-la-capacita-di-influire-sulle-determinazioni-dei-soci-de/</loc>
		<lastmod>2019-02-20T21:44:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/07/03/cassazione-penale-n-319062017-per-essere-amministratore-di-fatto-e-necessaria-una-significativa-e-continua-attivita-gestoria/</loc>
		<lastmod>2019-02-20T21:44:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2013/07/04/corte-costituzionale-n-170-del-4-luglio-2013-la-consulta-opera-una-valutazione-sistemica-dei-diritti-coinvolti-assicurando-la-massima-espansione-delle-garanzie-di-tutti-i-diritti-e-i-principi-rilev/</loc>
		<lastmod>2019-02-25T13:48:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/02/14/tribunale-di-padova-sentenza-14-febbraio-2019-non-ve-il-reato-di-cui-allart-10-quater-dlgs-74-2000-se-manca-la-prova-della-consapevolezza-che-il-fornitore-subappalta-i/</loc>
		<lastmod>2019-02-25T13:48:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/02/05/cassazione-5-2-2019-n-3277-se-ce-incertezza-normativa-oggettiva-non-si-applicano-le-sanzioni/</loc>
		<lastmod>2019-02-25T13:48:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/02/13/conferenza-the-council-directive-2016-1164-the-eu-general-anti-tax-abuse-rule-and-its-implementation/</loc>
		<lastmod>2019-02-25T13:49:07+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/02/23/seminario-la-competizione-fiscale-tra-stati-con-particolare-riguardo-al-rapporto-tra-unione-europea-e-usa/</loc>
		<lastmod>2019-02-25T13:49:18+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/11/26/ctp-milano-26-novembre-2018-nel-transfer-pricing-qualsiasi-valore-dellintervallo-rispetta-il-principio-di-libera-concorrenza/</loc>
		<lastmod>2019-02-25T13:49:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/01/24/cassazione-n-1988-24-gennaio-2019-in-caso-di-operazioni-soggettivamente-inesistenti-lagenzia-delle-entrate-deve-dimostrare-loggettiva-fittizieta-del-fornitore-e-la-consapevolezz/</loc>
		<lastmod>2019-02-25T13:49:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2013/04/11/rusedespred-ood-c-138-12-le-misure-cautelari-in-materia-di-iva-devono-rispettare-il-principio-di-proporzionalita-e-di-neutralita/</loc>
		<lastmod>2019-02-25T13:50:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/05/03/master-il-processo-di-internalizzazione-delle-medie-imprese/</loc>
		<lastmod>2019-05-03T19:18:52+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/02/13/the-council-directive-2016-1164-the-eu-general-anti-tax-abuse-rule-and-its-implementation/</loc>
		<lastmod>2019-02-25T13:50:55+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/01/28/tribunale-di-padova-ordinanza-28-gennaio-2019-il-gip-archivia-procedimento-per-false-fatture-anche-grazie-alle-indagini-difensive/</loc>
		<lastmod>2019-02-25T13:51:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/01/31/cassazione-n-2893-del-31-gennaio-2019-la-fideiussione-per-rimborso-iva-deve-comunque-rispondere-al-principio-europeo-di-proporzionalita/</loc>
		<lastmod>2019-02-25T13:51:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/10/10/cassazione-n-4236-del-10-ottobre-2018-la-prescrizione-tributaria-non-incide-sulla-determinazione-del-profitto-confiscabile/</loc>
		<lastmod>2019-02-25T13:51:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/01/29/lamministratore-di-societa-di-capitali-non-e-solidalmente-responsabile-per-sanzioni-tributarie-irrogate-alla-societa-per-imposte-sui-redditi/</loc>
		<lastmod>2019-02-25T13:52:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/09/04/cassazione-n-39678-del-4-settembre-2018-condannato-limprenditore-che-non-paga-linps-nonostante-la-procedura-di-ristrutturazione-del-debito/</loc>
		<lastmod>2019-02-25T13:52:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/07/03/la-confisca-delle-somme-depositate-su-conto-corrente-bancario-di-cui-il-soggetto-abbia-la-disponibilita-deve-essere-qualificata-come-confisca-diretta-e-non-necessita-della-prova-del-nesso/</loc>
		<lastmod>2019-02-25T13:53:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/03/02/per-la-sottrazione-fraudolenta-e-necessario-il-compimento-di-atti-simulati-o-fraudolenti/</loc>
		<lastmod>2019-02-25T13:53:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/07/02/la-cancellazione-della-societa-di-capitali-non-estingue-la-responsabilita-dei-soci/</loc>
		<lastmod>2019-02-25T13:53:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/04/17/sentenza-ctr-veneto-sez-iii-17-aprile-2018-non-sempre-il-socio-accomandante-ha-poteri-di-informazione-e-controllo-sui-fatti-societari/</loc>
		<lastmod>2019-02-25T13:53:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/06/08/la-presunzione-di-cui-allart-32-dpr-dpr-600-1973-1973-non-si-applica-per-i-prelevamenti-dei-lavoratori-autonomi/</loc>
		<lastmod>2019-02-25T13:54:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/11/10/sul-dovere-dellufficio-di-mettere-il-contribuente-nelle-condizioni-di-conoscere-tutti-gli-elementi-che-hanno-rilevanza-nella-formulazione-delladdebito-in-modo-che-lo-stesso-possa-pie/</loc>
		<lastmod>2019-02-25T13:54:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/02/05/convegno-novita-fiscali-internazionali-e-temi-applicativi-sui-reati-tributari/</loc>
		<lastmod>2019-02-25T13:56:05+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/02/13/seminario-the-council-directive-2016-1164-the-eu-general-anti-tax-abuse-rule-and-its-implementation/</loc>
		<lastmod>2019-02-25T13:56:13+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/03/12/ordinanza-n-6486-del-6-marzo-2019-legittima-lacquisizione-dei-dati-del-pc-con-la-collaborazione-dei-dipendenti-non-e-necessaria-lautorizzazione-del-magistrato-non-trattan/</loc>
		<lastmod>2019-03-12T10:38:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/04/23/corso-profili-di-diritto-tributario-europeo-e-internazionale-nelle-indagini-amministrative-e-nella-soluzione-delle-controversie/</loc>
		<lastmod>2019-04-23T14:11:56+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2019/04/studio-legale-moschetti-banner-convegno-2-1024x379.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/10/08/corso-di-specializzazione-laccertamento-tributario-nella-dimensione-europea-e-nazionale-3/</loc>
		<lastmod>2019-04-23T14:13:08+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2019/04/studio-legale-moschetti-banner-convegno-2-1024x379.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/05/22/profili-di-diritto-tributario-europeo-e-internazionale/</loc>
		<lastmod>2019-05-22T18:06:36+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2019/04/studio-legale-moschetti-banner-convegno-2-1024x379.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/05/23/seminario-di-diritto-tributario-la-prova-documentale-con-lavvento-del-digitale/</loc>
		<lastmod>2019-05-23T15:08:32+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/07/15/cassazione-n-30933-del-15-luglio-2019-non-ve-sottrazione-fraudolenta-al-pagamento-di-imposte-in-caso-di-conferimento-di-beni-immobili-in-societa-e-possesso-delle-azioni-corrisponde/</loc>
		<lastmod>2019-07-16T14:27:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/07/12/cassazione-n-30688-del-12-luglio-2019-il-dolo-da-omesso-versamento-iva-e-escluso-se-limposta-e-accantonata/</loc>
		<lastmod>2019-07-16T14:27:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/07/17/cassazione-n-19191-del-17-luglio-2019-nellaccertamento-dufficio-vanno-considerati-i-costi-pena-la-violazione-del-principio-di-capacita-contributiva/</loc>
		<lastmod>2019-07-26T15:23:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/07/17/cassazione-n-19191-del-17-luglio-2019-nel-processo-tributario-la-sentenza-penale-definitiva-e-solo-elemento-di-prova-senza-valore-di-res-iudicata/</loc>
		<lastmod>2019-07-26T15:24:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/07/30/cassazione-ordinanza-n-20491-del-30-luglio-2019-legittimo-laccertamento-induttivo-se-la-contabilita-dimpresa-e-formalmente-corretta-ma-inattendibile/</loc>
		<lastmod>2019-08-21T16:37:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/07/31/cassazione-n-20587-del-31-luglio-2019-diritto-a-detrazione-nelle-frodi-iva-ancora-un-difficile-equilibrio-tra-certezza-dei-doveri-e-interesse-fiscale/</loc>
		<lastmod>2019-08-21T16:38:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/10/30/cassazione-penale-n-43809-del-30-ottobre-2015-mancanza-di-dolo-se-il-pagamento-per-la-licenza-dei-marchi-da-societa-non-residenti-avviene-in-presenza-di-reali-operazioni-economico-e-finanz/</loc>
		<lastmod>2019-08-21T16:45:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/09/09/cassazione-penale-n-45308-del-9-settembre-2018-nel-reato-di-cui-allart-10-ter-d-lgs-74-2000-lautore-deve-necessariamente-rappresentarsi-che-loggetto-della-cond/</loc>
		<lastmod>2019-08-21T16:49:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/05/27/sentenza-ctr-liguria-sez-i-27-maggio-2019-il-cambiamento-della-motivazione-viola-il-diritto-di-difesa/</loc>
		<lastmod>2019-09-16T14:18:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/03/12/sentenza-ctp-reggio-emilia-sez-ii-12-marzo-2019-i-ricavi-societari-non-dichiarati-sono-attribuibili-ai-soci-se-derivano-da-utili-occultati/</loc>
		<lastmod>2019-09-16T14:42:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/05/23/sentenza-ctr-sardegna-sez-i-23-maggio-2018-laccertamento-e-valido-anche-se-lautorizzazione-alle-indagini-bancarie-non-e-motivata-ne-esibita-al-contribuente/</loc>
		<lastmod>2019-09-16T16:02:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/08/29/cassazione-penale-n-36614-del-29-agosto-2019-per-la-condanna-ex-art-10-bis-d-lgs-74-2000-non-bastano-il-pagamento-degli-stipendi-e-la-presentazione-del-modello-770/</loc>
		<lastmod>2019-09-16T16:06:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/08/28/cassazione-penale-n-36474-del-28-agosto-2019-il-prestanome-non-e-responsabile-ex-art-5-d-lgs-74-2000-per-aver-accettato-i-rischi-connessi-alla-carica/</loc>
		<lastmod>2019-09-16T19:54:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/06/13/tribunale-penale-di-venezia-sentenza-13-giugno-2019-omesso-versamento-di-ritenute-limpegno-finanziario-anche-personale-dellimprenditore-in-situazione-di-crisi-esclude/</loc>
		<lastmod>2019-10-02T16:11:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/10/24/convegno-sulla-direttiva-antielusione-verona-24-ottobre-2019/</loc>
		<lastmod>2019-10-24T16:12:36+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/09/20/cassazione-ordinanza-n-23534-del-20-settembre-2019-il-socio-e-responsabile-solidale-della-societa-estinta-nei-limiti-di-quanto-percepito-nella-liquidazione/</loc>
		<lastmod>2019-10-02T16:16:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/11/15/anti-veneto-convegno-processo-tributario-15-11-2019/</loc>
		<lastmod>2019-11-15T17:52:05+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/11/13/seminario-il-contraddittorio-anteriore-allavviso-di-accertamento-tributario/</loc>
		<lastmod>2019-11-13T18:31:36+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/10/23/seminario-la-solidarieta-nelle-obbligazioni-tributarie-doganali/</loc>
		<lastmod>2019-10-23T17:29:39+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/10/09/seminario-estinzione-societaria-quali-responsabilita-per-ex-amministratori-ed-ex-soci/</loc>
		<lastmod>2019-10-09T17:16:24+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/09/26/cassazione-ordinanza-n-24032-del-26-settembre-2019-impugnabile-il-diniego-di-autotutela-dellaccertamento-definitivo-solo-per-ragioni-di-rilevante-interesse-generale/</loc>
		<lastmod>2019-10-29T00:32:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/09/25/cassazione-n-23851-del-25-settembre-2019-sono-redditi-dimpresa-e-non-fondiari-i-canoni-percepiti-dalla-srl-per-laffitto-dazienda/</loc>
		<lastmod>2019-10-29T00:35:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/09/24/sentenza-ctr-veneto-sez-iii-24-settembre-2019-larchiviazione-in-sede-penale-rileva-sul-piano-tributario-ai-fini-sanzionatori/</loc>
		<lastmod>2019-10-29T00:37:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/10/15/cassazione-n-42147-del-15-ottobre-2019-luso-fraudolento-del-regime-del-margine-e-configurabile-come-reato-ex-art-3-d-lgs-74-2000/</loc>
		<lastmod>2019-10-29T00:39:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/10/16/cassazione-n-42522-del-16-ottobre-2019-inammissibile-il-ricorso-per-difetto-di-specificita-in-ipotesi-di-sottrazione-fraudolenta-al-pagamento-dei-tributi-se-il-ricorrente-non-esamina-la-sussist/</loc>
		<lastmod>2019-10-29T00:41:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/10/22/sentenza-ctp-padova-sez-ii-22-ottobre-2019-nelle-operazioni-soggettivamente-inesistenti-e-imprescindibile-la-prova-dellaccordo-simulatorio-da-parte-del-fisco/</loc>
		<lastmod>2019-10-29T00:43:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/11/08/a-n-t-i-sezione-friuli-venezia-giulia-convegno-8-11-2019/</loc>
		<lastmod>2019-11-08T17:52:43+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/11/07/cassazione-n-28676-del-7-novembre-2019-laccertamento-e-nullo-se-e-stato-omesso-il-contradditorio-preventivo-rafforzato-ex-art-37-bis-commi-4-e-5-dpr-600-1973-le-dichiarazioni-del-contribuente/</loc>
		<lastmod>2019-11-13T11:37:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/11/29/la-direttiva-antielusione-napoli/</loc>
		<lastmod>2019-11-29T16:13:02+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/06/11/le-indagini-tributarie-bari/</loc>
		<lastmod>2019-11-14T17:02:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/11/26/cassazione-penale-n-48088-del-26-novembre-2019-non-puo-disporsi-la-confisca-sul-conto-cointestato-al-condannato-se-e-alimentato-solo-da-risorse-lecite-della-moglie/</loc>
		<lastmod>2019-12-04T16:56:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/11/27/corso-breve-di-diritto-tributario-il-d-lgs-74-2000-a-ventanni-dalla-sua-introduzione/</loc>
		<lastmod>2019-12-04T16:57:50+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2019/04/studio-legale-moschetti-banner-convegno-2-1024x379.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/11/19/cassazione-n-29969-del-19-novembre-2019-nulla-la-cartella-emessa-nei-confronti-di-un-liquidatore-di-una-societa-cancellata-se-il-debito-non-attiene-alla-carica-rivestita/</loc>
		<lastmod>2019-12-04T17:03:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/01/17/corso-di-perfezionamento-per-magistrati-tributari/</loc>
		<lastmod>2020-01-17T16:58:13+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2019/04/studio-legale-moschetti-banner-convegno-2-1024x379.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/12/06/atad-le-nuove-disposizioni-di-matrice-comunitaria-per-il-contrasto-degli-abusi/</loc>
		<lastmod>2019-12-11T01:23:43+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/01/08/cassazione-penale-n-230-dell8-gennaio-2020-in-caso-di-omessa-dichiarazione-limposta-evasa-si-determina-tenendo-conto-anche-dei-costi-deducibili-purche-se-ne-provi-l/</loc>
		<lastmod>2020-01-13T20:47:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/12/11/cassazione-penale-n-50002-dell-11-dicembre-2019-nei-reati-tributari-la-continuazione-esclude-lapplicazione-della-causa-di-non-punibilita-per-particolare-tenuita-del-fatto/</loc>
		<lastmod>2020-01-13T20:49:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/12/16/sentenza-ctp-padova-sez-ii-16-dicembre-2019-della-lettera-dintento-falsa-risponde-il-solo-esportatore-abituale/</loc>
		<lastmod>2020-01-13T20:50:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/11/13/sentenza-ctr-veneto-sez-v-13-novembre-2019-non-opera-la-presunzione-di-distribuzione-di-utili-in-caso-di-costi-indeducibili/</loc>
		<lastmod>2020-01-13T20:51:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/12/12/cassazione-penale-n-50362-del-12-dicembre-2019-il-reato-di-dichiarazione-fraudolenta-sussiste-anche-quando-sono-dedotti-ai-fini-ires-costi-relativi-ad-una-fattura-soggettivamente-inesistenti/</loc>
		<lastmod>2020-01-13T20:53:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/12/04/cassazione-ordinanza-n-31621-del-4-dicembre-2019-sono-indeducibili-i-costi-per-la-casa-ad-uso-promiscuo-se-il-professionista-ha-un-altro-immobile-adibito-solo-allattivita-professionale/</loc>
		<lastmod>2020-01-13T20:54:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/01/17/cassazione-ordinanza-n-716-del-15-gennaio-2020-non-basta-il-solo-pvc-della-guardia-di-finanza-a-provare-la-frode-carosello-e-onere-del-fisco-indicare-elementi-specifici-che-dimostrino-la-mala-fed/</loc>
		<lastmod>2020-03-10T18:58:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/02/10/cassazione-penale-n-5392-del-10-febbraio-2020-confisca-legittima-ma-non-eseguibile-in-caso-di-accordo-rateale-ex-art-12bis-co-2-d-igs-2000-n-74/</loc>
		<lastmod>2020-03-10T19:00:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/02/12/cassazione-ordinanza-n-3414-del-12-febbraio-2020-nesso-tra-il-giudizio-di-inerenza-e-di-congruita-la-sproporzione-del-costo-fuoriesce-dallattivita-dimpresa-ed-esclude-linerenza/</loc>
		<lastmod>2020-03-10T19:01:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/02/11/cassazione-ordinanza-n-3188-dell11-febbraio-2020-no-alla-presunzione-di-attribuzione-dellutile-in-nero-al-socio-in-base-ad-una-sentenza-non-definitiva-sulla-societa-possibile-sospensione-del/</loc>
		<lastmod>2020-03-10T19:03:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/03/16/cassazione-penale-n-10084-del-16-marzo-2020-limprenditore-che-non-paga-ritenute-ed-iva-per-salvare-posti-di-lavoro-ha-diritto-allattenuante-generica-del-particolare-valore-sociale/</loc>
		<lastmod>2020-04-09T10:11:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/04/09/d-l-cura-italia-e-contradditorio-ex-ante/</loc>
		<lastmod>2020-04-09T13:05:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/04/08/d-l-cura-italia-trasformazione-delle-dta-in-crediti-dimposta/</loc>
		<lastmod>2020-04-09T13:06:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/04/07/d-l-cura-italia-e-versamenti-da-accertamento-esecutivo/</loc>
		<lastmod>2020-04-09T13:08:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/04/06/d-l-cura-italia-e-accertamento-con-adesione/</loc>
		<lastmod>2020-04-09T13:09:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/04/05/d-l-cura-italia-breve-schema-delle-principali-misure-fiscali-e-giudiziali/</loc>
		<lastmod>2020-04-09T13:10:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/04/09/ravvedimento-operoso-e-causa-di-non-punibilita-penale-con-lo-stop-alle-attivita-di-controllo-piu-tempo-per-pensarci/</loc>
		<lastmod>2020-04-09T13:25:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/04/06/cassazione-penale-n-11349-del-6-aprile-2020-dopo-la-consulta-e-legittima-la-confisca-solo-quando-i-delitti-sono-commessi-in-un-significativo-arco-temporale-e-generano-profitti-che-costituiscono-part/</loc>
		<lastmod>2020-04-09T13:27:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/04/04/necessita-della-prova-testimoniale-anche-nel-processo-tributario-per-realizzare-il-libero-convincimento-del-giudice/</loc>
		<lastmod>2020-04-09T13:29:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/04/06/cassazione-n-7693-del-6-aprile-2020-nelle-operazioni-soggettivamente-inesistenti-il-fisco-deve-dimostrare-collegamento-di-interessi-tra-cessionario-e-cedente-non-basta-la-prova-di-fittizieta-del-fo/</loc>
		<lastmod>2020-04-09T13:30:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/04/02/cassazione-n-7647-del-2-aprile-2020-nelle-operazioni-oggettivamente-inesistenti-rileva-ai-fini-della-prova-della-frode-anche-il-prezzo-inferiore-a-quello-di-mercato/</loc>
		<lastmod>2020-04-09T13:35:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/03/23/cassazione-penale-n-10442-del-23-marzo-2020-legittima-la-confisca-sui-conti-di-cui-il-presunto-evasore-ha-solo-la-disponibilita-ex-art-322-ter-primo-comma-c-p-senza-esserne-titolare/</loc>
		<lastmod>2020-04-09T14:04:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/01/10/credito-dimposta-per-attivita-di-ricerca-e-sviluppo-novita-della-legge-di-bilancio-per-il-2019/</loc>
		<lastmod>2020-04-09T14:16:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2016/02/02/una-equa-tassazione-mondiale/</loc>
		<lastmod>2020-04-09T14:17:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/02/11/le-origini-del-principio-di-proporzionalita-anche-nella-costituzione-della-repubblica-romana-del-1798/</loc>
		<lastmod>2020-04-09T14:17:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2014/11/22/permane-la-posizione-della-corte-di-giustizia-sul-diniego-di-detrazione-iva-per-consapevolezza/</loc>
		<lastmod>2020-04-09T14:17:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2015/09/25/omesso-versamento-delliva-tra-crisi-di-liquidita-non-punibilita-per-tenuita-del-fatto-coerenza-del-sistema-nella-depenalizzazione/</loc>
		<lastmod>2020-04-09T14:17:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2014/02/23/ristretta-base-societaria-e-presunzione-di-distribuzione-di-utili-extracontabili/</loc>
		<lastmod>2020-04-09T14:18:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2013/10/23/questionari-e-garanzie-per-il-contribuente/</loc>
		<lastmod>2020-04-09T14:18:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2013/01/23/la-censura-motivazionale-del-giudizio-di-cassazione-ritorna-al-passato-ma-non-per-il-processo-tributario/</loc>
		<lastmod>2020-04-09T14:18:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2013/03/23/responsabilita-nelle-c-d-frodi-iva-non-puo-esistere-dovere-di-controllo-senza-corrispondenti-poteri/</loc>
		<lastmod>2020-04-09T14:18:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2013/07/23/operazioni-soggettivamente-inesistenti-problemi-di-rilevanza-della-consapevolezza-e-di-suddivisione-dei-poteri-2/</loc>
		<lastmod>2020-04-09T14:18:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/05/08/consenso-di-imposta/</loc>
		<lastmod>2020-04-09T14:18:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/06/08/diritto-comunitario-e-costituzionale/</loc>
		<lastmod>2020-04-09T14:18:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/01/01/addizionale-erariale-sulle-auto-di-lusso/</loc>
		<lastmod>2020-04-09T14:18:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/02/08/omesso-versamento-iva-e-concordato-preventivo/</loc>
		<lastmod>2020-04-09T14:18:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/03/08/fermo-amministrativo-proporzionalita/</loc>
		<lastmod>2020-04-09T14:18:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2012/04/08/modifiche-normative-stampo-penalistico-senza-garanzie-del-processo-penale/</loc>
		<lastmod>2020-04-09T14:18:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2011/09/26/avvocati-tempi-stretti-per-la-competitivita/</loc>
		<lastmod>2020-04-09T14:18:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2011/01/21/consapevolezza-dellaltrui-frode-iva/</loc>
		<lastmod>2020-04-09T14:18:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2011/05/09/deducibilita-costi-da-reato/</loc>
		<lastmod>2020-04-09T14:18:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2011/06/09/lavvocato-tra-formazione-ed-auto-specializzazione/</loc>
		<lastmod>2020-04-09T14:18:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2010/10/15/progetto-modifica-delle-sanzioni-reati-tributari-spagna/</loc>
		<lastmod>2020-04-09T14:18:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2010/03/15/diego-maradona-mano-de-dios-ed-equitalia/</loc>
		<lastmod>2020-04-09T14:18:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2010/06/15/pericolose-modifiche-al-processo-tributario/</loc>
		<lastmod>2020-04-09T14:18:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2009/02/15/usa-liechtenstein/</loc>
		<lastmod>2020-04-09T14:18:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2009/05/15/beckham-smarca-kaka-ronaldo-e-ibrahimovic-dal-fisco-spagnolo/</loc>
		<lastmod>2020-04-09T14:18:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2008/05/15/a-partire-dal-2008-il-legislatore-tributario-italiano-si-sposta-dalla-black-list-alla-white-list/</loc>
		<lastmod>2020-04-09T14:18:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2008/07/15/nel-2008-la-corte-suprema-italiana-legiferato-sullabuso-diritto-materia-fiscale/</loc>
		<lastmod>2020-04-09T14:18:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2008/06/15/nella-sentenza-vodafone-del-4-luglio-2008-la-high-court-ha-giudicato-le-norme-inglesi-in-materia-di-controlled-foreign-company-c-f-c-contrarie-al-diritto-comunitario/</loc>
		<lastmod>2020-04-09T14:18:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2008/03/15/asia-oceania/</loc>
		<lastmod>2020-04-09T14:18:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2008/03/15/il-giudice-italiano-ostacola-lutilizzo-di-societa-con-sede-allestero-che-sono-effettivamente-gestite-in-italia/</loc>
		<lastmod>2020-04-09T14:18:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2008/02/15/importanti-novita-fiscali-in-austria/</loc>
		<lastmod>2020-04-09T14:18:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2007/02/15/brasile-novita-fiscali-previste-nei-prossimi-mesi/</loc>
		<lastmod>2020-04-09T14:18:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2007/04/15/decisione-mil-investments-s-ai-fini-del-disconoscimento-dei-benefici-convenzione-le-doppie-imposizioni-si-deve-esaminare-lutilizzo-della-stessa/</loc>
		<lastmod>2020-04-09T14:18:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2007/03/15/il-regime-fiscale-delle-holding-companies-in-germania/</loc>
		<lastmod>2020-04-09T14:18:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2007/10/15/uruguay-limposta-sui-redditi-dei-non-residenti/</loc>
		<lastmod>2020-04-09T14:18:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2007/11/15/europa-gran-bretagna-la-tassazione-dei-redditi-di-societa-prodotti-allestero/</loc>
		<lastmod>2020-04-09T14:18:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2007/12/15/americhe-usa-allesame-del-congresso-una-modifica-alla-normativa-fiscale-internazionale-con-finalita-antielusiva-espatrio-delle-societa-o-permanenza-della-residenza-in-us/</loc>
		<lastmod>2020-04-09T14:18:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/04/13/circolare-9-e-del-13-aprile-2020-chiarimenti-sul-decreto-liquidita/</loc>
		<lastmod>2020-04-14T14:30:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/04/20/cassazione-n-12524-del-20-aprile-2020-nelle-operazioni-oggettivamente-inesistenti-sussiste-il-dolo-specifico-se-lamministratore-di-diritto-e-consapevole-che-lamministratore-di-fatto-tiene/</loc>
		<lastmod>2020-04-27T20:47:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/04/27/d-l-liquidita-breve-schema-delle-principali-misure-fiscali-e-giudiziali/</loc>
		<lastmod>2020-04-27T20:52:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/04/27/la-procedura-di-riscossione-di-agenzia-entrate-riscossione-nellambito-dellemergenza-da-covid-19-d-l-n-18-2020-e-d-l-n-23-2020/</loc>
		<lastmod>2020-04-27T20:54:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/04/27/circolare-10-e-del-16-aprile-2020-rinvio-delle-udienze-e-sospensione-dei-termini-processuali-per-emergenza-covid-19/</loc>
		<lastmod>2020-04-27T20:56:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/03/05/cassazione-penale-n-8959-del-5-marzo-2020-nessuna-sottrazione-fraudolenta-se-la-fusione-non-mette-in-pericolo-le-pretese-erariali/</loc>
		<lastmod>2020-04-27T21:07:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/04/27/reati-omesso-versamento-tributi/</loc>
		<lastmod>2020-04-29T15:05:23+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2020/04/885704205.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/04/23/cassazione-n-8068-del-23-aprile-2020-illegittimo-il-recupero-dimposta-se-la-societa-prova-leffettivo-interesse-economico-allacquisto-nei-paesi-a-fiscalita-privilegiata/</loc>
		<lastmod>2020-05-02T16:23:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/04/20/cassazione-penale-n-12629-del-20-aprile-2020-il-dolo-da-omesso-versamento-delle-ritenute-previdenziali-e-integrato-se-limprenditore-sceglie-di-pagare-emolumenti-ai-dipendenti-e-di-migliorare-i-ben/</loc>
		<lastmod>2020-05-02T16:24:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/04/28/cassazione-penale-n-13107-del-28-aprile-2020-esclusa-la-non-punibilita-per-particolare-tenuita-se-limprenditore-omette-contributi-previdenziali-in-piu-anni-anche-se-per-importi-modesti/</loc>
		<lastmod>2020-05-02T16:25:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/04/27/5-minuti-di-diritto/</loc>
		<lastmod>2020-05-04T13:44:33+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2020/04/5-minuti.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2016/12/14/la7-intervista-giovanni-moschetti-la-tutela-costituzionale-dei-lavoratori-non-puo-essere-secondaria-rispetto-allinteresse-fiscale-imprenditore-assolto-dallaccusa-di-evasio/</loc>
		<lastmod>2020-05-05T15:16:05+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/12/2018-01-15-05.35.47-pm.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2018/01/26/conferenza-27-novembre-2017-principio-di-proporzionalita-e-tutela-dei-diritti-fondamentali/</loc>
		<lastmod>2020-05-05T15:17:44+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2018/01/2018-01-26-01.04.38-am.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/02/24/diritto-penale-delleconomia-e-processo-nel-prisma-europeo/</loc>
		<lastmod>2020-05-05T15:18:20+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2018/01/2018-01-15-05.09.34-pm-e1516925348998.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/05/11/transazione-fiscale-il-diniego-di-adesione-dellamministrazione-finanziaria/</loc>
		<lastmod>2020-05-11T11:56:09+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2020/05/891292026.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/05/04/transazione-fiscale-profili-oggettivi-e-soggettivi/</loc>
		<lastmod>2020-05-11T11:58:58+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2020/05/887898230.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/05/18/udienza-orale-e-tutela-della-salute/</loc>
		<lastmod>2020-05-18T14:15:18+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2020/05/894980672.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/05/06/circolare-11-e-del-6-maggio-2020-ulteriori-chiarimenti-sul-decreto-cura-italia-e-sul-decreto-liquidita/</loc>
		<lastmod>2020-05-19T10:41:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/05/07/d-l-cura-italia-e-trattazione-scritta-del-processo-tributario/</loc>
		<lastmod>2020-05-19T10:43:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/05/05/comunicato-consiglio-di-presidenza-della-giustizia-tributaria-del-5-maggio-2020-indicazioni-relative-alla-fissazione-e-trattazione-delle-udienze/</loc>
		<lastmod>2020-05-19T10:44:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/04/02/cassazione-n-7649-del-2-aprile-2020-nullo-lavviso-di-accertamento-se-lufficio-non-lo-motiva-sin-dal-primo-grado/</loc>
		<lastmod>2020-05-19T10:46:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/12/23/cassazione-n-34393-del-23-dicembre-2019-a-garanzia-del-contraddittorio-e-del-riequilibrio-della-disparita-delle-parti-il-giudice-tributario-deve-motivare-lesercizio-o-men/</loc>
		<lastmod>2020-05-19T10:47:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/05/11/cassazione-penale-n-14217-dell11-maggio-2020-per-il-reato-di-sottrazione-fraudolenta-rileva-la-disposizione-oggettivamente-idonea-ad-ingannare-il-terzo-sulla-reale-consistenza-del-patrimonio/</loc>
		<lastmod>2020-05-19T10:48:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/05/14/controversie-tributarie-e-adempimenti-relativi-alla-costituzione-nel-giudizio-di-cassazione-durante-il-periodo-emergenziale/</loc>
		<lastmod>2020-05-19T10:49:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/01/30/cassazione-ordinanza-n-2221-del-30-gennaio-2020-la-sentenza-e-nulla-quando-la-motivazione-e-inidonea-a-far-conoscere-le-ragioni-del-convincimento-del-giudice/</loc>
		<lastmod>2020-05-19T10:51:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/05/15/cassazione-penale-n-15241-del-15-maggio-2020-non-sussiste-dichiarazione-fraudolenta-se-limprenditore-versa-ai-dipendenti-somme-inferiori-a-quelle-indicate-in-busta-paga-ma-riportate-per-intero-n/</loc>
		<lastmod>2020-05-19T10:52:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/05/15/cassazione-penale-n-15218-del-15-maggio-2020-lamministratore-subentrante-e-responsabile-ex-art-10-bis-d-lgs-74-2000-se-consapevole-della-crisi-di-liquidita-societaria-e-del-mancato-vers/</loc>
		<lastmod>2020-05-19T10:53:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/05/20/decreto-rilancio-2020-riapertura-termini-per-rivalutazione-terreni-e-partecipazioni/</loc>
		<lastmod>2020-05-20T16:23:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/05/22/trasformazione-di-imposte-anticipate-in-credito-dimposta/</loc>
		<lastmod>2020-05-22T19:59:19+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2020/05/897427734.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/06/01/credito-di-imposta-per-attivita-di-ricerca-e-sviluppo/</loc>
		<lastmod>2020-06-01T06:02:57+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2020/05/900668565.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/04/20/risposta-110-e-del-20-aprile-2020-chiarimenti-sul-trattamento-fiscale-per-lemissione-di-token-initial-coin-offering/</loc>
		<lastmod>2020-06-01T21:12:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/05/27/d-l-rilancio-le-principali-misure-economiche/</loc>
		<lastmod>2020-06-01T21:22:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/05/25/cassazione-penale-n-15776-del-25-maggio-2020-nei-reati-tributari-e-legittimo-il-sequestro-e-la-confisca-ex-art-12-bis-d-lgs-74-2000-sui-beni-della-societa-poi-fallita-fatti-salvi-i-diri/</loc>
		<lastmod>2020-06-01T21:25:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/05/19/cassazione-penale-n-15308-del-19-maggio-2020-il-sequestro-sui-conti-aziendali-non-puo-essere-sostituito-con-la-confisca-di-un-immobile-della-societa-neppure-con-il-consenso-dellinteressato-non/</loc>
		<lastmod>2020-06-01T21:26:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/05/18/cassazione-ordinanza-n-9106-del-18-maggio-2020-la-cartella-di-pagamento-e-nulla-ex-art-36-comma-4-ter-d-l-248-07-se-priva-dellindicazione-del-responsabile-delliscrizione-a-ruolo/</loc>
		<lastmod>2020-06-01T21:29:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/05/22/dl-rilancio-nuovi-termini-per-versamenti-controlli-e-impugnazione/</loc>
		<lastmod>2020-06-01T21:32:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/02/04/corte-europea-dei-diritti-delluomo-4-2-2020-per-la-perquisizione-in-studi-e-abitazioni-di-avvocati-deve-esserci-una-ragionevole-relazione-di-proporzionalita-tra-la-misura-stessa-e-l/</loc>
		<lastmod>2020-07-06T21:36:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/06/10/cassazione-penale-n-17806-del-10-giugno-2020-il-reato-di-omesso-versamento-iva-sussiste-anche-se-il-debito-si-e-estinto-per-compensazione-legale-con-altre-imposte/</loc>
		<lastmod>2020-07-06T21:38:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/06/16/cassazione-penale-n-18279-del-16-giugno-2020-condannabili-per-frode-fiscale-sia-lemittente-sia-lutilizzatore-di-fatture-false-quando-tra-laltro-le-fatture-sono-generiche-e-mancano-i/</loc>
		<lastmod>2020-07-06T21:40:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2016/10/26/cassazione-penale-n-45197-del-26-ottobre-2016-limprenditore-non-e-responsabile-ex-art-10-bis-d-lgs-74-2000-in-caso-di-carenza-di-liquidita-conseguente-alla-mancata-riscossione-di-cr/</loc>
		<lastmod>2020-07-06T21:44:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/04/22/cassazione-penale-n-12680-del-22-aprile-2020-sulla-punibilita-della-frode-fiscale-per-dolo-eventuale-trasformazione-da-reato-di-danno-a-reato-di-pericolo/</loc>
		<lastmod>2020-07-07T10:33:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/07/08/cassazione-ordinanza-n-14201-dell8-luglio-2020-legittima-liscrizione-di-ipoteca-sul-fondo-patrimoniale-del-professionista-la-dedotta-esistenza-di-altri-redditi-non-occultabili-non-prova-la-con/</loc>
		<lastmod>2020-07-28T15:07:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/07/09/cassazione-ordinanza-n-14572-del-9-luglio-2020-i-costi-per-la-manutenzione-del-software-dellimpresa-sono-integralmente-ammortizzabili-con-la-sola-fattura-senza-necessita-di-un-contratto-scritto/</loc>
		<lastmod>2020-07-28T15:11:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/07/13/cassazione-penale-n-20714-del-13-luglio-2020-il-dolo-da-omesso-versamento-iva-e-integrato-se-limprenditore-monetizza-solo-una-minor-parte-delle-proprie-disponibilita-per-salvare-la-societa-a-scap/</loc>
		<lastmod>2020-07-28T15:12:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/07/15/cassazione-n-14979-del-15-luglio-2020-frodi-iva-il-cedente-risponde-della-cessione-in-sospensione-dimposta-allesportatore-non-abituale-qualora-avesse-elementi-tali-da-sosp/</loc>
		<lastmod>2020-07-28T15:13:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/07/16/cassazione-penale-n-21158-del-16-luglio-2020-nellomesso-versamento-la-mancanza-della-provvista-per-adempiere-allobbligazione-tributaria-non-esclude-la-suitas-della-condotta-il-margine-di-azio/</loc>
		<lastmod>2020-07-28T15:14:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2019/01/22/cassazione-penale-n-2899-del-22-gennaio-2019-la-bancarotta-fraudolenta-si-perfeziona-quando-lagente-ha-cagionato-il-depauperamento-dellimpresa-destinandone-le-risorse-ad-i/</loc>
		<lastmod>2020-07-28T15:15:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/07/31/cassazione-ordinanza-n-16487-del-31-luglio-2020-se-la-cancellazione-dal-registro-delle-imprese-e-fittizia-vale-lultimo-domicilio-fiscale-ex-art-58-comma-terzo-d-p-r-600-1972/</loc>
		<lastmod>2020-09-07T21:42:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/07/20/cassazione-ordinanza-n-15378-del-20-luglio-2020-se-manca-la-prova-della-distrazione-di-beni-dal-patrimonio-aziendale-per-finalita-diverse-dal-pagamento-di-imposte-societarie-lamministratore-non/</loc>
		<lastmod>2020-09-07T21:46:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/07/02/sentenza-ctr-lazio-sez-latina-sez-xviii-2-luglio-2020-nelle-operazioni-oggettivamente-inesistenti-la-regolarita-formale-delle-scritture-contabili-e-i-mezzi-di-pagamento-non-sono-prova-dirimente-d/</loc>
		<lastmod>2020-09-07T22:49:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/05/19/cassazione-penale-n-15289-del-19-maggio-2020-per-disporre-e-mantenere-una-misura-cautelare-reale-non-e-sufficiente-lastratta-configurabilita-del-reato-ma-serve-la-prova-del-fumus-con-puntuale/</loc>
		<lastmod>2020-09-07T22:51:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/07/02/sentenza-ctr-lazio-sez-latina-sez-xviii-2-luglio-2020-legittimo-il-recupero-iva-se-la-societa-usa-fatture-generiche-del-fornitore-cartiera-senza-lindicazione-del-cantiere-sede-delle-prestazio/</loc>
		<lastmod>2020-09-07T22:53:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/07/02/corte-di-giustizia-2-7-2020-pena-la-violazione-del-principio-di-proporzionalita-la-sanzione-per-liva-erroneamente-fatturata-e-indebitamente-versata-non-puo-consistere-nel-diniego-di-rimbor/</loc>
		<lastmod>2020-09-07T23:18:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/05/28/ctr-lazio-sez-v-28-maggio-2020-lamministratore-di-fatto-e-legittimato-ad-impugnare-le-sanzioni-tributarie-per-violazioni-riferibili-ad-attivita-realizzate-dalla-societa-quando-e-dimostrata-la-s/</loc>
		<lastmod>2020-10-02T17:40:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/09/23/cassazione-penale-n-26529-del-23-settembre-2020-illegittima-la-sentenza-che-ammette-il-patteggiamento-senza-documentare-lintegrale-pagamento-del-debito-con-il-fisco-da-parte-del-contribuente/</loc>
		<lastmod>2020-10-02T17:42:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/10/02/cassazione-n-21108-del-2-ottobre-2020-lesenzione-iva-dellart-10-comma-1-n-18-dpr-633-72-spetta-al-chiropratico-solo-se-ha-una-formazione-adeguata-a-svolgere-prestazioni-di-sufficient/</loc>
		<lastmod>2020-10-21T16:28:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/10/05/cassazione-penale-n-27557-del-5-ottobre-2020-nessuna-condanna-per-frode-fiscale-per-il-solo-fatto-di-essere-destinatario-di-beni-oggetto-di-operazioni-inesistenti-tale-indizio-non-esaurisce-la-pro/</loc>
		<lastmod>2020-10-21T16:29:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/10/15/cassazione-n-22356-del-15-ottobre-2020-impugnabile-lavviso-bonario-in-quanto-atto-che-comunica-al-contribuente-la-pretesa-tributaria-anche-se-non-in-forma-autoritativa-pena-la-violazione-dei-pri/</loc>
		<lastmod>2020-10-21T16:32:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/09/23/sentenza-ctr-lazio-sez-vii-23-settembre-2020-e-abusivo-in-quanto-antieconomico-lacquisto-di-un-pacchetto-azionario-di-minoranza-a-un-costo-fuori-mercato-e-non-funzionale-alla-successiva-rivendi/</loc>
		<lastmod>2020-10-21T16:34:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/10/16/cassazione-n-22479-del-16-ottobre-2020-sono-deducibili-per-cassa-i-compensi-agli-amministratori-in-misura-fissa-e-commisurati-agli-utili-di-esercizio-le-remunerazioni-estranee-al-rapporto-di-gesti/</loc>
		<lastmod>2020-10-21T16:35:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/10/15/cassazione-n-22351-del-15-ottobre-2020-per-i-tributi-locali-per-i-quali-e-stata-ritenuta-sussistente-una-causa-debendi-di-natura-continuativa-il-termine-di-prescrizione-e-quinquennale/</loc>
		<lastmod>2020-10-21T16:42:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2017/06/01/nel-transfer-pricing-niente-sanzioni-se-la-societa-offre-al-fisco-le-carte-per-verificare-i-valori/</loc>
		<lastmod>2020-12-07T15:50:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/11/04/cassazione-penale-n-30723-del-4-novembre-2020-per-la-sottrazione-fraudolenta-si-deve-valutare-ex-ante-la-sufficienza-della-consistenza-patrimoniale-del-contribuente-rispetto-alla-pretesa-deller/</loc>
		<lastmod>2020-12-07T16:32:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/10/21/cassazione-ordinanza-n-22885-del-21-ottobre-2020-nelle-operazioni-soggettivamente-inesistenti-lindetraibilita-delliva-scatta-se-il-fisco-dimostra-linterposizione/</loc>
		<lastmod>2020-12-07T16:32:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/11/09/cassazione-ordinanza-n-24839-del-9-novembre-2020-non-e-abuso-del-diritto-la-cessione-delle-azioni-avvenuta-poco-prima-della-distribuzione-dei-dividendi-preceduta-da-una-rivalutazione-delle-stess/</loc>
		<lastmod>2020-12-07T16:34:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/11/02/sentenza-ctr-lazio-sez-xi-2-novembre-2020-legittimo-il-tovagliometro-se-il-titolare-del-ristorante-afferma-di-offrire-diversi-pasti-al-giorno-ai-senzatetto-del-quartiere-e-fare-porzioni-generose/</loc>
		<lastmod>2020-12-07T16:35:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/11/20/cassazione-ordinanza-n-26480-del-20-novembre-2020-nella-cessione-dazienda-in-frode-allerario-sussiste-responsabilita-solidale-illimitata-del-cessionario-per-i-debiti-tributari-gravanti-sul-ce/</loc>
		<lastmod>2020-12-07T16:36:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/10/15/sentenza-ctr-lazio-sez-vii-15-ottobre-2020-tassata-la-plusvalenza-per-la-cessione-dazienda-se-il-contribuente-non-prova-il-mancato-utilizzo-degli-arredi-per-la-nuova-attivita-e-o-lesiste/</loc>
		<lastmod>2020-12-07T16:38:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/10/04/sentenza-ctr-lazio-sez-xvi-4-ottobre-2020-per-provare-che-le-fatture-riguardano-operazioni-oggettivamente-inesistenti-il-fisco-deve-procedere-ad-un-esame-complessivo-della-situazione-della-societa/</loc>
		<lastmod>2020-12-07T16:39:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/09/22/cassazione-ordinanza-n-19767-del-22-settembre-2020-se-il-comune-non-raccoglie-i-rifiuti-spetta-la-riduzione-della-tari-almeno-del-40/</loc>
		<lastmod>2020-12-07T16:42:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/12/11/evento-11-12-la-disciplina-del-disallineamento-da-ibridi-roma-11-dicembre-2020/</loc>
		<lastmod>2020-12-28T02:26:34+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2019/10/studio-legale-moschetti-banner-seminario.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/12/18/cassazione-penale-n-36561-del-18-dicembre-2020-in-materia-di-confisca-per-prevenzione-ai-fini-della-valutazione-della-sproporzionalita-dei-beni-anche-del-familiare-o-del-terzo-intestatario/</loc>
		<lastmod>2021-02-09T13:39:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/12/21/sentenza-ctp-ferrara-sez-i-21-dicembre-2020-motivazione-contraddittoria-laddove-lufficio-contesta-operazioni-oggettivamente-inesistenti-ma-in-realta-trattasi-di-contestazione-di/</loc>
		<lastmod>2021-02-09T13:40:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/05/19/cassazione-penale-n-15289-del-19-maggio-2020-ai-fini-del-fumus-della-misura-cautelare-reale-e-insufficiente-lastratta-configurabilita-del-reato-e-necessaria-una-valutazione-in-concreto-di-tutte-le/</loc>
		<lastmod>2021-02-09T13:41:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/01/09/anche-la-proroga-pandemica-deve-avere-una-sua-logica/</loc>
		<lastmod>2021-02-09T13:44:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/01/08/cassazione-penale-n-389-dell8-gennaio-2021-il-reato-di-indebita-compensazione-sussiste-anche-in-caso-di-contributi-previdenziali-e-assistenziali/</loc>
		<lastmod>2021-02-09T13:46:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/01/13/cassazione-penale-n-1083-del-13-gennaio-2021-per-la-misura-cautelare-reale-le-presunzioni-tributarie-possono-integrare-il-fumus-commissi-delicti-in-mancanza-di-elementi-di-segno-contrario/</loc>
		<lastmod>2021-02-09T13:48:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/02/02/cassazione-n-2222-del-2-febbraio-2021-illegittimo-lavviso-di-accertamento-ove-il-pvc-richiamato-nello-stesso-si-riferisca-a-propria-volta-ad-atti-dellindagine-penale-conos/</loc>
		<lastmod>2021-02-09T13:50:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/02/01/cassazione-penale-n-3772-dell1-febbraio-2021-sussiste-emissione-di-fatture-false-anche-se-il-documento-non-giunge-al-destinatario-o-anche-se-questultimo-non-lo-utilizza/</loc>
		<lastmod>2021-02-09T13:52:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/02/09/il-modello-organizzativo-231-alla-prova-dei-reati-tributari/</loc>
		<lastmod>2021-02-09T17:18:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/10/01/cassazione-penale-n-27256-dell1-ottobre-2020-la-scelta-di-pagare-i-dipendenti-non-esclude-la-colpevolezza-per-lomesso-versamento-iva/</loc>
		<lastmod>2021-02-09T17:18:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/02/01/cassazione-penale-n-3726-dell1-febbraio-2021-il-pvc-diventa-inutilizzabile-solo-se-limprenditore-imputato-indica-specificamente-in-corrispondenza-di-quale-acquisizione-investigativa-emer/</loc>
		<lastmod>2021-02-13T00:27:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/04/02/le-indagini-difensive-penali-un-possibile-modello-per-il-procedimento-tributario/</loc>
		<lastmod>2021-04-02T14:03:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/03/09/cassazione-penale-n-9355-del-9-marzo-2021-in-presenza-di-accordo-rateale-di-versamento-la-confisca-produce-effetti-solo-in-caso-di-mancato-pagamento-del-debito/</loc>
		<lastmod>2021-04-02T15:51:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/02/09/cassazione-ordinanza-n-3093-del-9-febbraio-2021-il-rappresentante-dellassociazione-e-responsabile-in-solido-per-i-tributi-non-pagati-e-per-le-sanzioni-la-sua-responsabilita-collegata-all/</loc>
		<lastmod>2021-04-02T15:52:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/03/12/cassazione-ordinanza-n-6985-del-12-marzo-2021-la-prescrizione-del-diritto-del-contribuente-al-rimborso-iva-oggetto-di-fermo-amministrativo-decorre-dal-passaggio-in-giudicato-della-sentenza-che-est/</loc>
		<lastmod>2021-04-02T15:53:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/03/23/cassazione-ordinanza-n-8031-del-23-marzo-2021-il-risarcimento-nella-transazione-datore-di-lavoro-dipendente-e-tassabile-solo-se-volto-a-reintegrare-la-mancata-percezione-di-redditi-lucro-cessante/</loc>
		<lastmod>2021-04-02T16:48:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/04/02/il-pagamento-del-debito-tributario-con-crediti-dimposta-altrui/</loc>
		<lastmod>2021-04-02T16:57:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/03/13/tribunale-di-padova-sez-riesame-ord-12-3-2021-nessuna-operazione-fittizia-se-una-societa-italiana-paga-royalties-per-la-licenza-di-marchi-a-societa-inglesi-trattasi-di-scelte-di-natura-commercial/</loc>
		<lastmod>2021-04-02T16:59:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/04/06/cassazione-penale-n-12956-del-6-aprile-2021-e-amministratore-di-fatto-colui-che-esercita-una-significativa-e-continuativa-attivita-gestoria-in-modo-non-episodico-od-occasionale/</loc>
		<lastmod>2021-06-16T13:08:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/04/08/cassazione-penale-n-13223-dell8-aprile-2021-il-termine-di-dieci-giorni-per-la-decisione-del-tribunale-del-riesame-decorre-dal-giorno-della-ricezione-degli-atti-processuali-e-non-dellistanza-di/</loc>
		<lastmod>2021-06-16T13:13:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/04/14/cassazione-ordinanza-n-9725-del-14-aprile-2021-gli-stipendi-che-un-residente-di-uno-stato-contraente-riceve-per-lattivita-dipendente-svolta-sono-imponibili-soltanto-in-detto-stato-a-meno-che-t/</loc>
		<lastmod>2021-06-16T13:15:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/03/15/sentenza-ctr-friuli-venezia-giulia-sez-i-15-marzo-2021-non-e-abusiva-bensi-legittimo-risparmio-dimposta-la-rivalutazione-delle-partecipazioni-in-prossimita-della-loro-cessione-se-sosten/</loc>
		<lastmod>2021-06-16T13:16:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/05/17/supsi-ch-misure-di-contrasto-alla-thin-capitalization-delle-societa-17-5-2021/</loc>
		<lastmod>2021-06-16T13:20:50+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/04/29/cassazione-penale-n-16353-del-29-aprile-2021-il-reato-di-emissione-di-fatture-false-sussiste-anche-in-assenza-di-un-vantaggio-economico-in-capo-allente-che-le-emette/</loc>
		<lastmod>2021-06-16T13:25:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/04/30/obbligo-a-rispondere-e-diritto-al-silenzio-corte-cost-sent-30-aprile-2021-n-84/</loc>
		<lastmod>2021-06-16T13:27:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/05/13/cassazione-ordinanza-n-12853-del-13-maggio-2021-sono-elusive-le-operazioni-infragruppo-compiute-tramite-compensazione-della-minusvalenza-generata-dalle-cessione-frettolosa-della-partecipazione-se/</loc>
		<lastmod>2021-06-16T13:58:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/05/24/cassazione-penale-n-20371-del-24-maggio-2021-legittimo-il-sequestro-se-limprenditore-attua-una-cessione-del-ramo-dazienda-al-solo-fine-di-eludere-lesecuzione-esattoriale/</loc>
		<lastmod>2021-06-16T13:59:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/06/07/ordine-degli-avvocati-di-padova-corso-di-alta-formazione-art-law/</loc>
		<lastmod>2021-06-16T14:03:47+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2019/04/studio-legale-moschetti-banner-convegno-2-1024x379.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/07/01/cassazione-n-13402-dell1-luglio-2020-nullo-lavviso-di-accertamento-se-non-riporta-i-presupposti-normativi-della-pretesa-impositiva-e-laliquota-applicata/</loc>
		<lastmod>2021-06-16T14:05:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/06/11/cassazione-ordinanza-n-16517-dell11-giugno-2021-la-crisi-aziendale-non-costituisce-forza-maggiore-il-contribuente-che-non-paga-i-tributi-allerario-non-e-responsabile-soltanto-quando-risulta-d/</loc>
		<lastmod>2021-06-16T14:06:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/04/30/obbligo-di-rispondere-e-diritto-al-silenzio-corte-cost-sent-30-aprile-2021-n-84/</loc>
		<lastmod>2021-11-02T18:25:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/06/25/cassazione-penale-n-24879-del-25-giugno-2021-limprovvisa-crisi-di-liquidita-e-la-scelta-di-pagare-gli-stipendi-dei-dipendenti-prima-dei-debiti-tributari-non-escludono-lomesso-versamento-iva/</loc>
		<lastmod>2021-11-02T18:26:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/07/15/cassazione-ordinanza-n-20149-del-15-luglio-2021-illeggitimo-laccertamento-se-il-fisco-desume-linattendibilita-delle-contabilita-dellimpresa-dagli-acquisti-di-un-solo-fornitore-considerato/</loc>
		<lastmod>2021-11-02T18:29:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/07/28/aidtl-webinar-i-rapporti-con-il-diritto-penale/</loc>
		<lastmod>2021-11-02T18:34:01+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2020/11/13/a-n-t-i-sezione-veneto-webinar-sistema-doganale-13-11-2020/</loc>
		<lastmod>2021-11-02T18:35:32+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/07/29/cassazione-sezioni-unite-n-21675-del-29-luglio-2021-il-rimborso-deccedenza-iva-indicato-in-dichiarazione-puo-essere-contestato-dal-fisco-anche-a-termini-scaduti-per-laccer/</loc>
		<lastmod>2021-11-02T18:36:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/09/22/convegno-profili-processual-penalistici-nellaccertamento-e-nel-contenzioso-tributario/</loc>
		<lastmod>2021-11-02T18:42:17+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/09/22/cassazione-ordinanza-n-25622-del-22-settembre-2021-costituisce-risarcimento-e-non-reddito-imponibile-derivante-dallassunzione-di-un-obbligo-di-fare-non-fare-o-permettere-la-somma-percepita-a-r/</loc>
		<lastmod>2021-11-02T18:46:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/09/28/cassazione-penale-n-35630-del-28-settembre-2021-la-non-punibilita-per-particolare-tenuita-del-fatto-e-compatibile-con-il-reato-continuato-purche-le-condotte-non-siano-commesse-in-momenti-spazio-te/</loc>
		<lastmod>2021-11-02T18:47:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/09/29/cassazione-ordinanza-n-26362-del-29-settembre-2021-in-caso-di-vittoria-contro-il-fisco-per-la-compensazione-delle-spese-di-lite-serve-una-specifica-motivazione-a-fondamento-della-stessa-insuffic/</loc>
		<lastmod>2021-11-02T18:50:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/09/29/cassazione-n-26340-del-29-settembre-2021-obbligo-per-il-giudice-di-valutare-la-motivazione-dellavviso-di-liquidazione-se-il-contribuente-lamenta-una-pretesa-impositiva-non-chiara-irrilevante-la/</loc>
		<lastmod>2021-11-02T18:51:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/10/11/il-sottile-confine-tra-legittimo-rischio-dimpresa-e-bancarotta-patrimoniale-la-rilevanza-del-tempo-delle-operazioni-distrattive/</loc>
		<lastmod>2021-11-02T18:53:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/10/25/cassazione-n-29856-del-25-ottobre-2021-i-poteri-istruttori-del-giudice-tributario-ex-art-7-d-lgs-546-1992-possono-essere-esercitati-soltanto-ove-sussista-unobiettiva-situazione-di-incertezza-a/</loc>
		<lastmod>2021-11-02T18:54:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/07/15/credito-di-imposta-ricerca-e-sviluppo-lagenzia-delle-entrate-deve-acquisire-il-parere-del-ministero-dello-sviluppo-economico-per-la-valutazione-dei-costi-agevolabili-ctp-vicenza-n-365-3-20/</loc>
		<lastmod>2022-02-11T18:36:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/11/03/non-imponibile-il-corrispettivo-a-seguito-di-transazione/</loc>
		<lastmod>2022-02-11T18:38:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/11/08/opportunita-della-scelta-di-separazione-del-ruolo-di-sindaco-di-societa-da-quella-di-consulente-in-presenza-di-plurime-interpretazioni-della-norma-sulla-indipendenza-art-2399-c-c/</loc>
		<lastmod>2022-02-11T18:39:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/11/09/sentenza-ctr-veneto-sez-iv-n-1365-del-9-novembre-2021-in-ipotesi-di-operazioni-soggettivamente-inesistenti-laccordo-simulatorio-e-essenziale-per-la-prova-dellinterposizione-fittizia/</loc>
		<lastmod>2022-02-11T18:41:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/10/05/cassazione-ordinanza-n-26910-del-5-ottobre-2021-gli-ex-soci-della-societa-di-capitali-estinta-sono-responsabili-dei-debiti-tributari-nei-limiti-degli-importi-riscossi-in-sede-di-liquidazione/</loc>
		<lastmod>2022-02-11T18:42:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/10/15/cassazione-ordinanza-n-28276-del-15-ottobre-2021-nellipotesi-di-societa-arti%ef%ac%81ciosamente-costituita-la-sanzione-amministrativa-pecuniaria-va-inflitta-allamministratore-di-fatto/</loc>
		<lastmod>2022-02-11T18:43:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/02/25/corte-di-giustizia-25-11-2021-la-detrazione-iva-e-riconosciuta-in-funzione-della-destinazione-dei-beni-e-servizi-acquistati-senza-tener-conto-del-fatto-che-il-prezzo-fatturato-per-tali-servizi-sare/</loc>
		<lastmod>2022-02-11T18:44:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/12/07/responsabilita-delle-societa-l-231-2001-la-predisposizione-di-un-adeguato-modello-organizzativo-per-evitare-una-doppia-anzi-triplice-sanzione/</loc>
		<lastmod>2022-02-14T15:22:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/11/24/limpresa-individuale-non-risponde-ex-d-lgs-n-231-del-2001-in-quanto-non-e-ente-giuridico-autonomo-si-applica-invece-alla-srl-con-socio-unico-serve-tuttavia-un-accertamento-conc/</loc>
		<lastmod>2022-02-14T15:24:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/10/11/periculum-in-mora-e-sequestro-preventivo-finalizzato-alla-confisca-linterpretazione-delle-sezioni-unite-alla-luce-del-principio-di-proporzionalita-11-ottobre-2021-n-36959/</loc>
		<lastmod>2022-02-14T15:25:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/10/29/cassazione-ordinanza-n-30755-del-29-ottobre-2021-delle-obbligazioni-tributarie-della-srl-non-risponde-lamministratore-liquidatore-a-meno-che-il-fisco-provi-che-abbia-esaurito-le-risorse-prima-ch/</loc>
		<lastmod>2022-02-14T17:24:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/12/31/problematiche-tributarie-correlate-alla-pubblicazione-dei-nomi-degli-evasori-tra-tutela-della-privacy-e-interessi-della-collettivita-lequilibrio-nei-principi-cardine-della-cedu/</loc>
		<lastmod>2022-02-14T17:29:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/11/02/cassazione-n-30975-del-2-novembre-2021-anche-la-societa-di-capitali-che-presti-prevalenti-attivita-assistenziali-ha-diritto-allesenzione-iva-la-nozione-di-organismi-riconosciuti-come-aventi-car/</loc>
		<lastmod>2022-02-14T17:31:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/01/12/corte-europea-dei-diritti-delluomo-12-01-2021-la-pubblicazione-sul-sito-del-fisco-dei-grandi-evasori-riconosciuti-tali-da-sentenze-definitive-e-misura-proporzionata-in-quanto-idonea-alla-tutel/</loc>
		<lastmod>2022-02-14T17:33:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/01/04/responsabilita-tributaria-del-rappresentante-legale-di-associazione-non-riconosciuta-in-caso-di-avvicendamento-nella-carica-associativa-ed-estinzione-dellente/</loc>
		<lastmod>2022-02-14T17:37:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2021/11/02/cassazione-ordinanza-n-30997-del-2-novembre-2021-nulla-la-notifica-dellatto-impositivo-se-lavviso-di-ricevimento-non-indica-il-motivo-della-irreperibilita-del-contribuente-destinatario/</loc>
		<lastmod>2022-02-14T17:40:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/01/01/cassazione-penale-n-156-del-10-gennaio-2022-il-commercialista-che-per-il-timore-di-perdere-il-cliente-omette-di-segnalare-anomalie-rilevate-nella-contabilita-affidatagli-concorre-a-titolo-di-dol/</loc>
		<lastmod>2022-02-14T17:44:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/en/2022/01/14/tax-law-problems-linked-to-the-publication-of-names-of-tax-evaders-the-balance-between-the-protection-of-the-privacy-and-the-public-interest-within-the-cedu-principles/</loc>
		<lastmod>2022-02-14T17:46:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/en/2022/01/15/the-permanent-establishment-risk-of-fragmentation-of-a-cohesive-businessoperation-within-the-oecd-mc/</loc>
		<lastmod>2022-02-14T17:47:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/?p=7271</loc>
		<lastmod>2022-02-14T17:52:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/01/19/le-dichiarazioni-dei-terzi-rese-in-sede-extraprocessuale-possono-costituire-elementi-di-prova-presuntiva-a-favore-del-contribuente-cass-ordinanza-19-gennaio-2022-n-1522/</loc>
		<lastmod>2022-02-14T17:55:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/01/21/sentenza-ctp-treviso-sez-ii-21-gennaio-2022-lalienazione-di-partecipazioni-di-societa-non-esercitante-attivita-commerciale-per-mancanza-di-autorizzazioni-pubbliche-c-d-statica-immobiliar/</loc>
		<lastmod>2022-02-14T17:56:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/02/02/cassazione-ordinanza-n-3144-del-2-febbraio-2022-illegittimo-il-diniego-di-detrazione-iva-a-chi-compra-online-a-prezzi-di-mercato-da-una-asserita-cartiera-la-mancanza-di-struttura-del-venditore-no/</loc>
		<lastmod>2022-02-14T17:57:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/02/02/cassazione-ordinanza-n-3144-del-2-febbraio-2022-illegittimo-il-diniego-di-detrazione-iva-a-chi-compra-online-a-prezzi-di-mercato-da-una-asserita-cartiera-la-mancanza-di-struttura-del-venditore-no/</loc>
		<lastmod>2022-02-14T17:58:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/02/03/cassazione-penale-n-3761-del-3-febbraio-2022-ai-fini-dellutilizzo-di-fatture-per-operazioni-inesistenti-e-necessaria-la-prova-della-consapevole-indicazione-degli-elementi-passivi-fittizi-non-lo/</loc>
		<lastmod>2022-02-14T17:59:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/02/03/cassazione-ordinanza-n-3311-del-3-febbraio-2022-valida-la-notifica-dellaccertamento-ai-soci-senza-previo-accertamento-del-debito-erariale-nei-confronti-della-societa-non-piu-esistente-a/</loc>
		<lastmod>2022-02-14T18:00:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/01/28/cassazione-penale-n-3273-del-28-gennaio-2022-legittimo-il-sequestro-per-equivalente-sui-beni-dellimprenditore-anche-in-caso-di-fallimento-della-societa-vista-limpossibilita-di-ablazione-nei-con/</loc>
		<lastmod>2022-02-14T18:02:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/02/16/cassazione-ordinanza-n-5059-del-16-febbraio-2022-la-mancanza-della-sede-operativa-e-lomessa-tenuta-della-contabilita-del-cedente-sono-circostanze-inidonee-a-provare-la-consapevolezza-del-cession/</loc>
		<lastmod>2022-03-21T21:51:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/03/04/cassazione-penale-n-7882-del-4-marzo-2022-la-confisca-per-equivalente-non-puo-essere-applicata-in-caso-di-estinzione-del-reato-per-fatti-commessi-prima-dellentrata-in-vigore-della/</loc>
		<lastmod>2022-03-21T21:52:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/02/17/cassazione-n-5174-del-17-febbraio-2022-nessuna-tassazione-separata-in-caso-di-plusvalenze-realizzate-a-seguito-di-cessioni-onerose-di-terreni-gia-edi%ef%ac%81cati-anche-quando-lalienante/</loc>
		<lastmod>2022-03-21T21:53:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/03/15/la-tassazione-delle-plusvalenze-da-partecipazioni-nel-regime-impositivo-c-d-res-non-dom/</loc>
		<lastmod>2022-03-21T21:55:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/03/14/cassazione-penale-n-8557-del-14-marzo-2022-lomesso-deposito-degli-atti-relativi-a-intercettazioni-disposte-in-un-diverso-processo-non-ne-determina-linutilizzabilita-il-co/</loc>
		<lastmod>2022-03-21T21:57:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/en/2022/03/17/taxation-of-capital-gains-under-res-non-dom-regime/</loc>
		<lastmod>2022-03-21T21:58:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/03/15/cassazione-penale-n-8620-del-15-marzo-2022-il-reato-di-emissione-di-fatture-per-operazioni-inesistenti-sussiste-anche-quando-lemittente-fattura-e-poi-restituisce-al-cliente-parte-dei-soldi-in-con/</loc>
		<lastmod>2022-03-21T22:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/07/28/cassazione-e-corte-costituzionale-intervengono-nella-disciplina-dei-delitti-di-omesso-versamento-iva-e-omesso-versamento-di-ritenute-certificate/</loc>
		<lastmod>2022-10-05T17:14:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/07/14/non-sussiste-il-reato-di-omesso-versamento-di-ritenute-dovute-sulla-base-della-dichiarazione-del-sostituto-dimposta-in-mancanza-di-prova-del-rilascio-delle-certi%ef%ac%81cazioni-ai-sostituti/</loc>
		<lastmod>2022-10-05T17:15:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/06/01/cassazione-penale-n-21258-dell1-giugno-2022-applicabile-lesimente-di-particolare-tenuita-del-fatto-anche-in-ipotesi-di-omesso-versamento-iva-molto-rilevante-purche-il-debito-erariale-superi-di/</loc>
		<lastmod>2022-10-05T17:16:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/05/30/regime-iva-ai-fini-dellattivita-didattica-svolta-telematicamente/</loc>
		<lastmod>2022-10-05T17:17:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/05/26/cassazione-penale-n-20551-del-26-maggio-2022-legittimo-il-sequestro-%ef%ac%81nalizzato-alla-con%ef%ac%81sca-del-pro%ef%ac%81tto-del-reato-di-emissione-di-fatture-false-solo-se-lentita-dei/</loc>
		<lastmod>2022-10-05T17:18:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/03/14/richiesta-di-archiviazione-procura-di-treviso-del-14-marzo-2022-limportanza-delle-indagini-difensive-penali-e-la-necessita-del-loro-ingresso-anche-nel-procedimento-tributario-un/</loc>
		<lastmod>2022-10-05T17:19:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/05/19/cassazione-penale-n-19651-del-19-maggio-2022-irrilevante-per-lesclusione-del-dolo-di-omesso-versamento-iva-la-crisi-di-liquidita-dellimpresa-dovuta-agli-insoluti-dei-clienti-purche-rimangano-e/</loc>
		<lastmod>2022-10-05T17:21:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/04/12/cassazione-n-11717-del-12-aprile-2022-in-forza-del-principio-di-vicinanza-della-prova-grava-sul-contribuente-lonere-di-dimostrare-eventuali-mutamenti-del-mercato-o-della-propria-attivita-c/</loc>
		<lastmod>2022-10-05T17:22:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/04/11/cassazione-penale-n-13936-dell11-aprile-2022-legittimo-il-dissequestro-delle-somme-necessarie-per-pagare-le-imposte-sui-profitti-illeciti-in-osservanza-del-principio-di-proporzionalita-pena-la-s/</loc>
		<lastmod>2022-10-05T17:25:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/04/04/cassazione-penale-n-12236-del-4-aprile-2022-la-con%ef%ac%81sca-tributaria-puo-essere-applicata-nonostante-la-prescrizione-del-reato-ma-se-disposta-per-equivalente-non-puo-essere-mantenuta-per-fat/</loc>
		<lastmod>2022-10-05T17:26:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/04/06/cassazione-penale-n-13167-del-6-aprile-2022-legittimo-il-sequestro-dellintera-impresa-solo-se-e-significativo-lutilizzo-strumentale-alla-consumazione-dei-reati-pena-la-violazione-del-principio/</loc>
		<lastmod>2022-10-05T17:27:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/04/11/cessione-di-partecipazioni-rivalutate-novita-in-tema-di-verifica-dellabusivita-delloperazione-interpello-del-25-marzo-2022-n-156-2022/</loc>
		<lastmod>2022-10-05T17:28:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/09/15/il-mancato-pagamento-delliva-non-puo-costituire-una-frode-il-semplice-fatto-che-lacquirente-sapesse-o-avrebbe-dovuto-sapere-che-il-venditore-si-trovasse-in-difficolta-finanziarie-non-puo-impli/</loc>
		<lastmod>2022-10-05T17:30:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/11/07/il-diritto-di-applicare-il-regime-del-margine-viene-meno-se-il-soggetto-passivo-non-ha-agito-in-buona-fede-o-non-ha-adottato-tutte-le-misure-che-gli-si-possono-ragionevolmente-richiedere-al-fine-di-as/</loc>
		<lastmod>2022-12-07T17:34:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/11/09/convegno-di-diritto-tributario-il-nuovo-codice-della-crisi-dimpresa-e-dellinsolvenza-profili-tributari/</loc>
		<lastmod>2022-12-07T17:37:24+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/11/22/e-rilevabile-dufficio-lintrasmissibilita-delle-sanzioni-tributarie-della-persona-giuridica-agli-eredi/</loc>
		<lastmod>2022-12-07T17:38:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/10/21/in-caso-di-operazioni-soggettivamente-inesistenti-la-f-deve-provare-lalterita-soggettiva-dellimputazione-delle-operazioni-e-lelemento-soggettivo-la-consapevolezza/</loc>
		<lastmod>2023-01-17T16:48:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/12/13/riforma-cartabia-del-processo-penale-effetti-sui-reati-tributari/</loc>
		<lastmod>2023-01-17T16:49:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/12/29/implementation-of-15-global-minimum-tax-on-multinational-enterprises/</loc>
		<lastmod>2023-01-17T16:50:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2023/01/09/legge-di-bilancio-2023-le-misure-di-sostegno-in-favore-del-contribuente/</loc>
		<lastmod>2023-01-17T16:52:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2023/03/30/credito-di-imposta-per-attivita-di-ricerca-e-sviluppo-contestazioni-fiscali-e-profili-di-rilevanza-penale/</loc>
		<lastmod>2023-03-30T14:46:33+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2019/10/studio-legale-moschetti-banner-seminario.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2022/01/14/odcec-coa-di-padova-e-aiga-sezione-di-padova-convegno-on-line/</loc>
		<lastmod>2023-03-07T15:54:38+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2023/01/11/sentenza-cgt-di-2-grado-del-veneto-sez-i-n-37-11-gennaio-2023-non-costituisce-abuso-del-diritto-la-condotta-di-un-professionista-il-quale-deduca-i-canoni-di-locazione-corrisposti-ad-una-s/</loc>
		<lastmod>2023-03-07T16:17:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2023/04/13/2012-2022-il-decennio-dei-bonus-edilizi-declino-o-rilancio-13-04-2023/</loc>
		<lastmod>2023-04-13T10:31:58+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2023/04/06/deducibilita-costi-in-accertamento-analitico-induttivo-corte-cost-n-10-2023/</loc>
		<lastmod>2023-04-12T00:44:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2024/01/11/frodi-iva-la-corte-di-giustizia-ue-contempla-ladozione-da-parte-degli-stati-membri-di-normative-o-circolari-per-precisare-la-diligenza-richiesta-agli-operatori-economici/</loc>
		<lastmod>2024-02-13T12:50:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2023/12/19/omesso-versamento-iva-crisi-di-liquidita-e-mancata-riscossione-di-crediti-non-escludono-il-dolo-ex-art-10-ter-d-lgs-74-2000/</loc>
		<lastmod>2024-02-13T12:51:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2024/01/17/newsletter-1b-2024-the-old-and-new-rules-concerning-the-tax-regime-of-the-impatriate-workers/</loc>
		<lastmod>2024-02-13T12:54:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2024/01/17/newsletter-2-2024-le-recenti-pronunce-della-corte-di-cassazione-in-tema-di-crediti-inesistenti-e-non-spettanti/</loc>
		<lastmod>2024-02-13T12:55:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2024/01/17/newsletter-1a-2024-il-regime-dei-c-d-lavoratori-impatriati-tra-vecchia-e-nuova-disciplina/</loc>
		<lastmod>2024-02-13T12:56:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2023/06/23/il-diritto-di-accesso-quale-corollario-del-diritto-di-difesa-e-violato-ove-si-dimostri-che-gli-elementi-favorevoli-tempestivamente-ostentati-avrebbero-modificato-lesito-dellaccer/</loc>
		<lastmod>2024-03-26T16:57:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2023/08/07/le-nuove-norme-del-d-lgs-n-24-del-2023-in-materia-di-whistleblowing/</loc>
		<lastmod>2024-03-26T17:06:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2023/05/03/investigazioni-difensive-nei-reati-di-dichiarazione-fraudolenta-mediante-utilizzo-di-fatture-per-operazioni-inesistenti-anche-alla-luce-della-riforma-cartabia/</loc>
		<lastmod>2024-03-26T17:08:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2024/05/10/salvatore-scoca-e-la-regia-universita-degli-studi-economici-e-commerciali-di-trieste/</loc>
		<lastmod>2024-05-10T14:34:59+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2024/04/19/disciplina-doganale-responsabilita-e-sanzioni-per-gli-operatori-presidi-aziendali-preventivi/</loc>
		<lastmod>2024-04-19T03:54:32+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2024/05/02/t-a-r-veneto-sentenza-837-2024-nel-procedimento-tributario-il-diritto-di-accesso-deve-essere-garantito-anche-dopo-linvito-a-comparire/</loc>
		<lastmod>2024-05-09T15:16:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2024/04/24/diniego-di-detrazione-iva-la-cassazione-conferma-che-oggetto-della-prova-di-consapevolezza-spettante-allamministrazione-e-la-conoscenza-della-sostanziale-inesistenza-del-fornitore/</loc>
		<lastmod>2024-06-11T14:47:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2024/06/19/seminario-il-concordato-preventivo-biennale/</loc>
		<lastmod>2024-06-19T14:48:56+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2024/06/10/la-rivalutazione-e-successiva-cessione-di-azioni-non-integra-un-abuso-del-diritto/</loc>
		<lastmod>2024-07-15T12:37:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2024/06/20/e-legittima-la-richiesta-del-giudice-tributario-su-lumi-circa-la-maggiorazione-della-rendita-catastale-essendo-richiesta-di-chiarimenti-compatibile-col-principio-dispositivo/</loc>
		<lastmod>2024-07-15T12:38:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2024/07/04/esenti-iva-le-prestazioni-chiropratiche-anche-in-mancanza-di-regolamento-ministeriale/</loc>
		<lastmod>2024-07-15T12:39:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2024/07/08/la-bancarotta-fraudolenta-in-conseguenza-dinadempimento-di-obblighi-fiscali-e-previdenziali-richiede-anche-la-prova-della-prevedibilita-del-dissesto-come-effetto-della-condotta-antidoverosa/</loc>
		<lastmod>2024-07-15T12:40:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2024/09/27/seminario-giudizio-tributario-e-stato-di-diritto-il-fine-del-processo-nel-rapporto-agenzie-contribuenti/</loc>
		<lastmod>2024-09-27T12:42:03+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2019/10/studio-legale-moschetti-banner-seminario.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2024/09/06/sulla-sospensione-dei-termini-di-accertamento-a-causa-covid/</loc>
		<lastmod>2024-09-14T10:47:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2024/12/12/in-caso-di-consapevolezza-al-momento-di-esecuzione-delloperazione-di-omesso-versamento-iva-a-monte-o-a-valle-la-direttiva-iva-prevede-la-possibilita-di-una-coobbligazione-solidale-art-20/</loc>
		<lastmod>2025-01-13T11:56:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2025/01/13/iva-e-transaction-costs-nel-merger-leveraged-buy-out-mlbo-contrasti-tra-agenzia-delle-entrate-e-corte-di-cassazione/</loc>
		<lastmod>2025-03-19T18:46:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2025/01/08/il-dolo-specifico-di-evasione-ex-art-5-d-lgs-74-2000-non-e-dolus-in-re-ipsa-al-legislatore-penale-non-interessa-il-recupero-del-gettito-fiscale-ma-della-persona-non-e-sufficiente-al-fine-della-pr/</loc>
		<lastmod>2025-03-19T18:48:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2025/01/08/la-sussistenza-dei-presupposti-dellobbligo-di-denuncia-penale-nei-confronti-di-una-s-a-s-determina-il-raddoppio-dei-termini-per-laccertamento-anche-del-reddito-imputato-per-traspare/</loc>
		<lastmod>2025-03-19T18:53:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2025/01/24/newsletter-2-2025-reinvestimenti-di-minoranza-e-operazioni-infragruppo-nel-leveraged-buy-out/</loc>
		<lastmod>2025-03-19T18:54:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2025/03/28/evoluzione-della-compliance-nella-riforma-fiscale-2024-analisi-concrete-tra-promesse-ed-attuazione/</loc>
		<lastmod>2025-03-28T18:59:39+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2025/03/24/lappello-oggi-il-crocevia-dei-problemi-del-processo-penale/</loc>
		<lastmod>2025-03-24T19:02:40+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2025/03/21/sovranita-fiscale-dellunione-europea/</loc>
		<lastmod>2025-03-21T19:06:04+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2025/04/10/alimentazione-e-sostenibilita-profili-fiscali/</loc>
		<lastmod>2025-04-10T18:07:15+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2025/04/11/diritto-tributario-internazionale-dalle-novita-ai-principi-unificanti/</loc>
		<lastmod>2025-04-11T18:08:15+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2025/04/22/lo-statuto-dei-diritti-del-contribuente/</loc>
		<lastmod>2025-04-22T18:09:27+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2025/04/23/the-common-costitutional-tradition-of-the-european-union-and-its-impact-on-tax-law/</loc>
		<lastmod>2025-04-23T18:10:29+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2025/04/11/diritto-tributario-internazionale-dalle-novita-ai-principi-unificanti-2/</loc>
		<lastmod>2025-05-05T15:09:29+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2025/04/23/19th-greit-conference-salerno-2025_26-02-2025/</loc>
		<lastmod>2025-05-05T15:15:06+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2025/05/09/i-percorsi-della-riforma-tributaria/</loc>
		<lastmod>2025-05-09T15:15:43+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2025/02/25/la-digitalizzazione-dellamministrazione-finanziaria-tra-contrasto-allevasione-fiscale-e-tutela-dei-diritti-dei-contribuenti-pescara-25-febbraio-9-luglio-2025/</loc>
		<lastmod>2025-05-05T15:18:39+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2019/04/studio-legale-moschetti-banner-convegno-2-1024x379.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2025/09/19/convegno-nazionale-anti-fisco-e-sviluppo/</loc>
		<lastmod>2025-09-19T14:39:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2025/06/03/il-delitto-di-dichiarazione-fraudolenta-mediante-uso-di-fatture-o-altri-documenti-per-operazioni-inesistenti-richiede-un-duplice-elemento-soggettivo-dolo-generico-circa-la-consapevole-indicazione-di/</loc>
		<lastmod>2025-09-16T09:27:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2025/06/11/lapplicabilita-delle-sanzioni-pecuniarie-amministrative-alle-ipotesi-di-mancato-pagamento-delliva-allimportazione-oltre-alla-confisca-obbligatoria-di-cui-allart-30/</loc>
		<lastmod>2025-09-16T09:28:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2025/10/24/convegno-24-25-ottobre-2025-la-prova-nel-diritto-tributario/</loc>
		<lastmod>2025-10-24T09:29:14+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2025/02/06/segnalo-due-passaggi-fondamentali-della-sentenza-cedu-italgomme-di-febbraio-2025-che-riconosce-nuovi-diritti-da-far-valere-quando-sono-notificati-schemi-datto/</loc>
		<lastmod>2025-09-16T12:18:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2026/01/13/integra-il-delitto-di-cui-allart-2-del-d-lgs-74-2000-non-gia-quello-di-cui-allart-3-lutilizzo-di-fatture-relative-a-un-contratto-di-appalto-apparente-volto-a-dissimula/</loc>
		<lastmod>2026-03-02T16:08:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2025/11/26/la-capacita-contributiva-puo-rilevare-anche-in-considerazione-della-situazione-congiunturale-del-momento-e-la-particolarita-del-mercato-di-riferimento-laumento-dellandamento-dei-da/</loc>
		<lastmod>2026-03-02T16:10:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2025/11/21/e-costituzionalmente-illegittimo-lart-70-comma-1-d-p-r-n-633-1972-nella-parte-in-cui-applica-la-confisca-nonostante-il-pagamento-dellimporto-evaso-comprensivo-di-accessori-san/</loc>
		<lastmod>2026-03-02T16:12:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2026/01/16/cedu-sentenza-ferrieri-e-bonassisa-c-italia-8-gennaio-2026-laccesso-da-parte-dellamministrazione-finanziaria-ai-dati-bancari-dei-contribuenti-in-assenza-di-un-controllo-preventi/</loc>
		<lastmod>2026-03-02T16:14:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2026/01/20/newsletter-n-1-2026-legge-di-bilancio-2026-le-principali-novita-di-carattere-fiscale/</loc>
		<lastmod>2026-03-02T16:16:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2026/02/27/convengo-del-27-febbraio-2026-auditorium-dello-studio-trabucchi-padova-le-principali-novita-contenute-nella-legge-di-bilancio-per-il-2026/</loc>
		<lastmod>2026-03-02T16:18:25+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studiomoschetti.com/wp-content/uploads/2016/11/studio-legale-moschetti-banner-convegno-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2026/03/02/newsletter-n-2-2026-dichiarazioni-dintento-e-controlli-preventivi-lorientamento-praeter-legem-della-corte-di-cassazione-impone-al-cedente-obblighi-di-acquisizione-documentale-non/</loc>
		<lastmod>2026-03-02T16:39:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2026/05/07/il-tribunale-di-padova-sulle-orme-del-principio-di-offensivita-esclude-la-configurabilita-del-reato-di-emissione-di-fatture-per-operazioni-inesistenti-ex-art-8-d-lgs-n-74-2000-nel-caso-in-cu/</loc>
		<lastmod>2026-05-13T17:03:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2026/05/06/il-diritto-alla-detrazione-iva-puo-essere-negato-sulla-base-di-prove-raccolte-in-altri-procedimenti-purche-siano-stati-garantiti-i-diritti-fondamentali-di-difesa-previsti-dalla-carta-di-nizza/</loc>
		<lastmod>2026-05-13T17:05:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2026/04/24/lart-32-del-dpr-29-settembre-1973-n-600-nella-parte-in-cui-prevede-linutilizzabilita-in-giudizio-di-documenti-richiesti-al-contribuente-e-non-esibiti-non-e-in-contrasto-con-gli-artt-2/</loc>
		<lastmod>2026-05-13T17:06:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studiomoschetti.com/2026/04/24/non-e-fondata-la-questione-di-legittimita-costituzionale-dellart-1-comma-1328-della-legge-27-dicembre-2006-n-296-e-dellart-4-comma-3-bis-del-dl-29-novembre-2008-n-185-nella/</loc>
		<lastmod>2026-05-13T17:07:07+00:00</lastmod>
	</url>
</urlset>
<!-- XML Sitemap generated by Yoast SEO -->