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di settore, in una circolare delle Entrate chiarite tutte le novità","studi-settore-circolare-entrate-chiarite-novita","Molte le novità introdotte agli studi di settore dalle ultime manovre fiscali, per questo l’Agenzia delle Entrate ha emanato una circolare (la numero 8\u002FE del 16 marzo 2012) per fare il punto e…","\u003Cp>Molte le novità introdotte agli studi di settore dalle ultime manovre fiscali, per questo l’Agenzia delle Entrate ha emanato \u003Ca href=\"http:\u002F\u002Fdef.finanze.it\u002FDocTribFrontend\u002FgetPrassiDetail.do?id={91DC58C8-082C-4FAF-BE57-050B8042AC58}\">una circolare\u003C\u002Fa> (la numero 8\u002FE del 16 marzo 2012) per fare il punto e fornire risposte ad alcuni quesiti formulati sull’applicazione di questo strumento accertativo.\u003C\u002Fp>\u003Cp>Tra i tanti argomenti la conferma della possibilità per il legislatore di apportare le integrazioni necessarie per tener conto degli andamenti economici e dei mercati. La finalità, spiegano dalle Entrate è rendere gli studi sempre più capaci di stimare compiutamente i ricavi e i compensi degli operatori.\u003C\u002Fp>\u003Cp>Fra le novità la possibilità per l’Agenzia delle Entrate di inviare ai contribuenti, sulla base dei dati indicati nel modello Unico specifici inviti ad adempiere agli obblighi dichiarativi in materia di studi di settore. Lo scopo, spiegano, è incentivare l’adozione da parte del contribuente di comportamenti virtuosi. Tale iniziativa, chiarisce la circolare, “non preclude al contribuente la possibilità di sanare il comportamento omissivo e regolarizzare, attraverso l’istituto del ravvedimento operoso (presentando una dichiarazione integrativa), l’omessa trasmissione del modello degli studi di settore. La violazione, in tal modo, sarà sanata, con il beneficio delle sanzioni ridotte”.\u003C\u002Fp>\u003Cp>In tema di accertamento viene chiarito che per rendere l’accertamento induttivo possibile il contribuente verificato “deve essere effettivamente soggetto agli studi, non è sufficiente il solo obbligo di presentazione del modello la norma ha natura procedimentale e, quindi, ha effetti su tutti i periodi d’imposta accertabili alla data di effettuazione del controllo nella motivazione dell’accertamento induttivo, devono essere evidenziate le condizioni di irrogabilità della sanzione per omessa o infedele comunicazione dei dati rilevanti ai fini degli studi di settore.\u003C\u002Fp>\u003Cp>Per coloro che sono congrui e coerenti le Entrate confermano che saranno esenti dagli “accertamenti analitico-presuntivi, è ridotto di un anno il termine di decadenza per l’attività di accertamento delle imposte sui redditi e dell’Iva, la determinazione sintetica del reddito complessivo è ammessa solo a patto che il reddito complessivo accertabile ecceda di almeno un terzo quello dichiarato”. “Per poter beneficiare di tale vantaggi –continuano le Entrate- i contribuenti devono essere in regola con gli obblighi di comunicazione dei dati rilevanti ai fini dell’applicazione degli studi di settore; sulla base di tali dati, devono risultare coerenti con gli specifici indicatori previsti dai decreti di approvazione dello studio.\u003C\u002Fp>","cc9d7d14-397a-472c-b99c-11c5993f28cd","published","public","2012-03-16T00:00:00+00:00","2026-08-07T09:29:00.548846+00:00","'16':39B,72C '2012':41B,74C '8\u002Fe':37B,70C 'accert':91C,241C,248C,285C,295C,334C,351C,374C 'ademp':164C 'adozion':180C 'agenz':28B,61C,146C 'alcun':83C 'almen':377C 'ammess':366C 'analit':336C 'analitico-presunt':335C 'andament':112C 'anno':342C 'applic':87C,408C 'apport':104C 'approv':429C 'argoment':95C 'attiv':349C 'attravers':206C 'bas':154C,414C 'benefic':234C,384C 'capac':128C 'chiar':9A,190C,243C 'circol':6A,34B,67C,192C 'coerent':326C,420C 'color':321C 'compens':136C 'compiut':131C 'compless':364C,373C 'comport':186C,202C 'comun':310C,401C 'condizion':301C 'conferm':97C,329C 'congru':324C 'cont':110C 'continu':388C 'contribuent':152C,184C,196C,252C,392C 'controll':291C 'd':283C 'dat':156C,287C,312C,403C,417C 'decadent':346C 'decret':427C 'determin':360C 'dev':254C,297C,393C,418C 'dichiar':167C,214C,381C 'ecced':375C 'econom':113C 'effett':256C,278C 'effettu':289C 'eman':32B,65C 'entrat':8A,30B,63C,121C,148C,328C,390C 'esent':332C 'esser':255C,298C,394C 'evidenz':299C 'far':43B,76C 'fin':315C,406C 'final':118C 'fiscal':24B,57C 'formul':85C 'forn':80C 'fra':139C 'impost':284C,353C 'incentiv':178C 'indic':157C,424C 'indutt':249C,296C 'infedel':309C 'iniz':189C 'integr':106C,215C 'introdott':16B,49C 'invi':150C 'invit':162C 'irrog':303C 'istit':208C 'iva':358C 'legisl':102C 'manovr':23B,56C 'marz':40B,73C 'mater':169C 'merc':116C 'mod':229C 'modell':159C,220C,269C 'molt':13B,46C 'motiv':293C 'natur':273C 'necessar':107C 'norm':271C 'novit':12A,15B,48C,141C 'numer':36B,69C 'obblig':166C,265C,399C 'omess':217C,307C 'omiss':203C 'oper':138C,211C 'part':182C 'patt':369C 'period':282C 'possibil':99C,143C,198C,250C 'poter':383C 'preclud':194C 'present':212C,267C 'presunt':337C 'previst':425C 'procedimental':274C 'punt':45B,78C 'ques':84C 'quind':276C 'ravved':210C 'redd':355C,363C,372C 'regol':396C 'regolarizz':205C 'rend':123C,246C 'ric':133C 'ridott':237C,339C 'rilev':313C,404C 'rispost':81C 'risult':419C 'san':200C,231C 'sanzion':236C,305C 'scop':175C 'sempr':126C 'settor':3A,20B,53C,173C,224C,319C,412C 'sintet':361C 'soggett':257C 'sol':264C,367C 'specif':161C,423C 'spieg':119C,176C 'stim':130C 'strument':90C 'stud':1A,18B,51C,125C,171C,222C,259C,317C,410C,431C 'sufficient':262C 'tal':188C,228C,386C,416C 'tant':94C 'tem':239C 'tener':109C 'termin':344C 'terz':379C 'trasmission':218C 'tutt':10A 'ultim':22B,55C 'unic':160C 'vantagg':387C 'verific':253C 'vien':242C 'violazion':226C 'virtuos':187C",[],2173,[],[228],{"categories":229,"category_id":20},{"name":21,"path":22,"slug":22},{"bio":231,"title":8,"last_name":8,"avatar_url":8,"first_name":232,"is_organization":9},"Notizie e aggiornamenti dal mondo dell'odontoiatria.","Redazione ilDentale",[234,244,254],{"id":235,"title":236,"slug":237,"category_prefix":22,"excerpt":238,"cover_image_url":8,"access_level":220,"published_at":239,"article_categories":240,"authors":243},"b25a1b1b-5941-4e73-857d-75a4bed2f99e","Al via la terza edizione del Master in “Sviluppo della salute del cavo orale nelle comunità svantaggiate e nei Paesi in via di sviluppo”","via-terza-edizione-master-sviluppo-salute-cavo-orale","Sono disponibili ancora qualche posto per la terza edizione del Master di primo livello in “Sviluppo della salute del cavo orale nelle comunità svantaggiate e nei Paesi in via di sviluppo. 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