{"id":8334,"date":"2024-09-19T21:46:53","date_gmt":"2024-09-19T19:46:53","guid":{"rendered":"https:\/\/ambrosiepartners.it\/website\/?p=8334"},"modified":"2024-09-19T21:46:55","modified_gmt":"2024-09-19T19:46:55","slug":"proroga-covid-solo-per-l-anno-d-imposta-2015","status":"publish","type":"post","link":"https:\/\/ambrosiepartners.it\/website\/2024\/09\/19\/proroga-covid-solo-per-l-anno-d-imposta-2015\/","title":{"rendered":"PROROGA COVID SOLO PER L&#8217; ANNO D&#8217; IMPOSTA 2015"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"alignleft size-medium is-resized\"><img loading=\"lazy\" src=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/09\/FOTO-COVID-1-300x169.jpeg\" alt=\"\" class=\"wp-image-8335\" width=\"561\" height=\"316\" srcset=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/09\/FOTO-COVID-1-300x169.jpeg 300w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/09\/FOTO-COVID-1-1024x576.jpeg 1024w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/09\/FOTO-COVID-1-768x432.jpeg 768w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/09\/FOTO-COVID-1-1536x864.jpeg 1536w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/09\/FOTO-COVID-1-260x146.jpeg 260w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/09\/FOTO-COVID-1-50x28.jpeg 50w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/09\/FOTO-COVID-1-133x75.jpeg 133w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/09\/FOTO-COVID-1.jpeg 1920w\" sizes=\"(max-width: 561px) 100vw, 561px\" \/><\/figure><\/div>\n\n\n\n<p>Con Sentenza n 2329 del 04.09.2024 la Commissione di Giustizia Tributaria della Lombardia ha decretato che la proroga Covid di 85 giorni (art 67 del cd decreto \u201cCura Italia\u201d) \u00e8 valida esclusivamente per l\u2019anno d\u2019imposta i cui termini di accertamento scadevano nel 2020, quindi, nel caso di dichiarazione presentata, solo per l\u2019esercizio 2015.<\/p>\n\n\n\n<p>I giudici di merito pertanto, al fine di evitare effetti fortemente penalizzanti per i contribuenti, hanno escluso un effetto a cascata dell\u2019allungamento di 85 giorni dei termini decadenziali per tutte le annualit\u00e0 ancora accertabili nell\u2019anno 2020, ovvero periodi d\u2019imposta dal 2016 al 2020.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Con Sentenza n 2329 del 04.09.2024 la Commissione di Giustizia Tributaria della Lombardia ha decretato che la proroga Covid di 85 giorni (art 67 del cd<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":8335,"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\/8334"}],"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=8334"}],"version-history":[{"count":1,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/8334\/revisions"}],"predecessor-version":[{"id":8336,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/8334\/revisions\/8336"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media\/8335"}],"wp:attachment":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media?parent=8334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/categories?post=8334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/tags?post=8334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}