{"id":4604,"date":"2021-03-05T16:28:38","date_gmt":"2021-03-05T15:28:38","guid":{"rendered":"http:\/\/ambrosiepartners.it\/website\/?p=4604"},"modified":"2021-03-05T16:28:39","modified_gmt":"2021-03-05T15:28:39","slug":"decreto-milleproroghe-approvazione-dei-bilanci-2020","status":"publish","type":"post","link":"https:\/\/ambrosiepartners.it\/website\/2021\/03\/05\/decreto-milleproroghe-approvazione-dei-bilanci-2020\/","title":{"rendered":"DECRETO MILLEPROROGHE. APPROVAZIONE DEI BILANCI 2020"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"alignleft size-large is-resized\"><img loading=\"lazy\" src=\"http:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/03\/2-5-1024x576.jpg\" alt=\"\" class=\"wp-image-4614\" width=\"327\" height=\"183\" srcset=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/03\/2-5-1024x576.jpg 1024w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/03\/2-5-300x169.jpg 300w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/03\/2-5-768x432.jpg 768w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/03\/2-5-1536x864.jpg 1536w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/03\/2-5-260x146.jpg 260w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/03\/2-5-50x28.jpg 50w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/03\/2-5-133x75.jpg 133w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/03\/2-5.jpg 1920w\" sizes=\"(max-width: 327px) 100vw, 327px\" \/><\/figure><\/div>\n\n\n\n<p>In sede di conversione in legge del DL 183\/2020 (&#8220;Milleproroghe&#8221;), attraverso una modifica del 1\u00b0 comma dell&#8217;<strong>articolo. 106<\/strong>\u00a0del\u00a0DL\u00a018\/2020 (\u201cCura Italia\u201d), \u00e8 stato precisato che, in deroga a quanto previsto dal Codice Civile e dalle\u00a0 disposizioni statutarie, l&#8217;<strong>assemblea<\/strong> delle societ\u00e0 di capitali per l&#8217;<strong>approvazione<\/strong> del <strong>bilancio<\/strong> al <strong>31.12.2020 <\/strong>pu\u00f2 essere convocata <strong>entro 180 giorni<\/strong> dalla chiusura dell&#8217;esercizio, termine che, in seconda convocazione potr\u00e0 anche slittare a luglio 2021. <\/p>\n\n\n\n<p>Le riunioni possono&nbsp;\nsvolgersi, nel rispetto delle norme anti contagio da Covid-19, in\npresenza oppure \u201ca distanza\u201d. <\/p>\n\n\n\n<p>Le predette disposizioni sono applicabili alle<strong> assemblee<\/strong>\n<strong>tenute<\/strong> <strong>entro il 31.07.2021<\/strong> e,&nbsp;\ncome previsto dal comma 8 bis dell\u2019articolo 106, interessano anche le\nassociazioni (sportive, culturali ecc.), le fondazioni con esclusione delle\nOnlus, APS e ODV. &nbsp;<\/p>\n\n\n\n<p>In\nbase al tenore letterale della norma \u201c\u2026.approvazione del bilancio al 31\ndicembre 2020\u2026&#8230;\u201d paiono<strong> esclusi <\/strong>dal suddetto differimento quegli enti <strong>con\nesercizio non coincidente con l\u2019anno solare<\/strong> (cd \u201ca cavallo\u201d).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In sede di conversione in legge del DL 183\/2020 (&#8220;Milleproroghe&#8221;), attraverso una modifica del 1\u00b0 comma dell&#8217;articolo. 106\u00a0del\u00a0DL\u00a018\/2020 (\u201cCura Italia\u201d), \u00e8 stato precisato che, in deroga<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":4614,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/4604"}],"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=4604"}],"version-history":[{"count":1,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/4604\/revisions"}],"predecessor-version":[{"id":4615,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/4604\/revisions\/4615"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media\/4614"}],"wp:attachment":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media?parent=4604"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/categories?post=4604"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/tags?post=4604"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}