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STUDIO DORIGHELLI

CORSI FORMAZIONE OBBLIGATORI PER L'ABLITAZIONE ALLA PROFESSIONE FORENSE ESENTI DA IVA


Con Risposta n. 82 del 28 marzo 2024 l'Agenzia delle Entrate fornisce chiarimenti in merito al corretto trattamento fiscale ai fini Iva dei corsi di formazione obbligatori per l'abilitazione all'esercizio della professione forense forniti da una società privata riconosciuta come "scuola forense". I suddetti corsi, chiariscono le Entrate, rientrano nell’ipotesi prevista dall’articolo 10, primo comma, n. 20), del Decreto Iva, in quanto la società ha ottenuto l’accredito dal Consiglio nazionale forense, che è un ente pubblico non economico a carattere associativo.Dunque, sono esenti da Iva.In base alla documentazione e alle informazioni rese dalla Società, infatti, possono ritenersi sussistenti in capo alla stessa i requisiti oggettivi e soggettivi, richiesti dall'articolo 10, primo comma, n. 20) del Decreto IVA, ai fini dell'applicazione del regime di esenzione. Fonte: https://www.agenziaentrate.gov.it
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  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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