{"id":5111,"date":"2021-10-18T10:03:49","date_gmt":"2021-10-18T08:03:49","guid":{"rendered":"https:\/\/ambrosiepartners.it\/website\/?p=5111"},"modified":"2021-10-18T10:03:50","modified_gmt":"2021-10-18T08:03:50","slug":"omiossione-modello-eas-violazione-formale","status":"publish","type":"post","link":"https:\/\/ambrosiepartners.it\/website\/2021\/10\/18\/omiossione-modello-eas-violazione-formale\/","title":{"rendered":"OMIOSSIONE MODELLO EAS VIOLAZIONE FORMALE"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"alignleft size-large is-resized\"><img loading=\"lazy\" src=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/10\/4-4-1024x576.jpg\" alt=\"\" class=\"wp-image-5117\" width=\"319\" height=\"179\" srcset=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/10\/4-4-1024x576.jpg 1024w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/10\/4-4-300x169.jpg 300w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/10\/4-4-768x432.jpg 768w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/10\/4-4-1536x864.jpg 1536w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/10\/4-4-260x146.jpg 260w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/10\/4-4-50x28.jpg 50w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/10\/4-4-133x75.jpg 133w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/10\/4-4.jpg 1920w\" sizes=\"(max-width: 319px) 100vw, 319px\" \/><\/figure><\/div>\n\n\n\n<p>L\u2019associazione\nsportiva dilettantistica che <strong>non ha inviato<\/strong> telematicamente all\u2019Agenzia\ndelle Entrate il <strong>modello EAS<\/strong>, istanza attraverso cui il legale\nrappresentante dell\u2019ente comunica i requisiti per usufruire delle disposizioni\nex artt 90 della L. 289\/2002 e 148 del Tuir, non perde i benefici fiscali.<\/p>\n\n\n\n<p>Quanto\nprecede \u00e8 stato sancito dalla CTP di Reggio Emilia con la sentenza 227\/1\/2021\nattraverso cui il collegio giudicante ha, del caso, rilevato&nbsp; una <strong>violazione meramente formale<\/strong> che\nnon incide sulla determinazione, n\u00e9 della base imponibile, n\u00e9 dell\u2019imposta,\nsenza pertanto provocare alcun danno erariale e senza peraltro, in alcun modo,\narrecare pregiudizio all\u2019azione accertatrice degli organi di controllo. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019associazione sportiva dilettantistica che non ha inviato telematicamente all\u2019Agenzia delle Entrate il modello EAS, istanza attraverso cui il legale rappresentante dell\u2019ente comunica i requisiti per usufruire<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":5117,"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\/5111"}],"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=5111"}],"version-history":[{"count":1,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/5111\/revisions"}],"predecessor-version":[{"id":5118,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/5111\/revisions\/5118"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media\/5117"}],"wp:attachment":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media?parent=5111"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/categories?post=5111"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/tags?post=5111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}