{"id":10577,"date":"2026-09-14T09:43:23","date_gmt":"2026-09-14T07:43:23","guid":{"rendered":"https:\/\/ambrosiepartners.it\/website\/?p=10577"},"modified":"2026-09-14T09:43:23","modified_gmt":"2026-09-14T07:43:23","slug":"prescrizione-imu","status":"publish","type":"post","link":"https:\/\/ambrosiepartners.it\/website\/2026\/09\/14\/prescrizione-imu\/","title":{"rendered":"PRESCRIZIONE IMU"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"alignleft size-medium\"><img loading=\"lazy\" decoding=\"async\" width=\"255\" height=\"300\" src=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/09\/shutterstock_2567402531-255x300.jpg\" alt=\"\" class=\"wp-image-10584\" srcset=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/09\/shutterstock_2567402531-255x300.jpg 255w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/09\/shutterstock_2567402531-768x904.jpg 768w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/09\/shutterstock_2567402531-64x75.jpg 64w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/09\/shutterstock_2567402531-480x565.jpg 480w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2026\/09\/shutterstock_2567402531.jpg 850w\" sizes=\"auto, (max-width:767px) 255px, 255px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Con l&#8217;ordinanza n. 24788 del 26.08.2026 la Corte di Cassazione ha evidenziato che la notifica dell&#8217;accertamento Imu, come previsto dall&#8217;art. 1, c. 161 L. 296\/2006, \u00e8 soggetta alla decadenza quinquiennale ed il predetto termine, indipendentemente dalla data di ricezione, si considera rispettato quando l&#8217;Ente spedisce l&#8217;atto entro il 31.12 del 5\u00b0 anno successivo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Con l&#8217;ordinanza n. 24788 del 26.08.2026 la Corte di Cassazione ha evidenziato che la notifica dell&#8217;accertamento Imu, come previsto dall&#8217;art. 1, c. 161 L. 296\/2006, \u00e8<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":10584,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-10577","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/10577","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/comments?post=10577"}],"version-history":[{"count":1,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/10577\/revisions"}],"predecessor-version":[{"id":10585,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/10577\/revisions\/10585"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media\/10584"}],"wp:attachment":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media?parent=10577"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/categories?post=10577"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/tags?post=10577"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}