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AGENZIA ENTRATE: IN CONSULTAZIONE LA BOZZA DI CIRCOLARE SUL CODICE DELLA CRISI D?"IMPRESA


L'Agenzia delle Entrate ha pubblicato in consultazione pubblica, fino al prossimo 20 maggio, la bozza di circolare sulle novità del Codice della crisi di impresa e dell?"insolvenza (Dl n. 14/2019) che presentano profili di interesse fiscale. Il documento fornisce i primi chiarimenti interpretativi sui principi generali e sulle principali disposizioni della Parte I del Codice, con particolare riferimento a: la composizione negoziata della crisi (Titolo II – Capo I); il concordato semplificato (art. 25-sexies); il piano di ristrutturazione soggetto ad omologazione (art. 64-bis); la disciplina dei gruppi di imprese (Titolo VI). Nei prossimi mesi saranno infatti pubblicate in consultazione le successive Parti - II, III e IV, dedicate rispettivamente: al sovraindebitamento; agli accordi di ristrutturazione e al concordato preventivo; alla liquidazione giudiziale e agli istituti residuali. Lo scopo della consultazione è permettere all?"Agenzia delle entrate di valutare le osservazioni trasmesse, ai fini di un eventuale recepimento nella versione definitiva della circolare. Come inviare i contributiFino al 20 maggio 2026 sarà possibile inviare osservazioni e proposte di modifica o integrazione all?"indirizzo e-mail dc.nc.circolare.crisidiimpresa@agenziaentrate.it, utilizzando il seguente schema: Tematica/Paragrafi della circolare interessati/Osservazioni/Contributi. L?"Agenzia entrate di valuterà le osservazioni trasmesse ai fini di un eventuale recepimento nella versione definitiva della circolare. Terminata la consultazione, l?"Agenzia pubblicherà i commenti ricevuti, fatta eccezione per quelli contenenti espressa richiesta di non divulgazione. Fonte: https://www.agenziaentrate.gov.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
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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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