{"id":9504,"date":"2025-09-19T09:43:25","date_gmt":"2025-09-19T07:43:25","guid":{"rendered":"https:\/\/ambrosiepartners.it\/website\/?p=9504"},"modified":"2025-09-19T09:43:26","modified_gmt":"2025-09-19T07:43:26","slug":"note-di-variazione-iva","status":"publish","type":"post","link":"https:\/\/ambrosiepartners.it\/website\/2025\/09\/19\/note-di-variazione-iva\/","title":{"rendered":"NOTE DI VARIAZIONE IVA"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"alignleft size-medium\"><img loading=\"lazy\" width=\"300\" height=\"169\" src=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/09\/abc-300x169.jpg\" alt=\"\" class=\"wp-image-9507\" srcset=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/09\/abc-300x169.jpg 300w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/09\/abc-768x432.jpg 768w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/09\/abc-260x146.jpg 260w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/09\/abc-50x28.jpg 50w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/09\/abc-133x75.jpg 133w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2025\/09\/abc.jpg 1000w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/figure><\/div>\n\n\n\n<p>L\u2019Associazione\u00a0 Italiana Dottori Commercialisti (AIDC), con la norma di comportamento n. 231 dell\u2019 11.09.2025, ha evidenziato che, causa difficolt\u00e0 oggettive\u00a0 nell\u2019individuare il momento in cui sorge il diritto alla rettifica, la possibilit\u00e0 di emettere una nota di variazione non deve essere correlata al termine di decadenza previsto per l\u2019esercizio del diritto alla detrazione dell\u2019Iva, bens\u00ec, a tutela del principio di neutralit\u00e0 dell\u2019imposta, al pi\u00f9 ampio termine di accertamento previsto dall\u2019art 57 del DPR 633\/72.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019Associazione\u00a0 Italiana Dottori Commercialisti (AIDC), con la norma di comportamento n. 231 dell\u2019 11.09.2025, ha evidenziato che, causa difficolt\u00e0 oggettive\u00a0 nell\u2019individuare il momento in cui sorge<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":9507,"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\/9504"}],"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=9504"}],"version-history":[{"count":2,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/9504\/revisions"}],"predecessor-version":[{"id":9508,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/9504\/revisions\/9508"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media\/9507"}],"wp:attachment":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media?parent=9504"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/categories?post=9504"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/tags?post=9504"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}