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STUDIO DORIGHELLI

NESSUNA ESENZIONE DALL'IVA PER PRESTAZIONI DI TRASPORTO PUBBLICO URBANO CON SERVII TURISTICO-RICREATIVI


La Corte di Cassazione, Terza Sezione Penale, con la sentenza n. 46715, depositata il 15 ottobre 2018, si è espressa in tema di configurabilità del reato di omessa dichiarazione Iva. In particolare la Suprema Corte ha chiarito che la prestazione di trasporto pubblico urbano con contestuale offerta di servizi con finalità turistico-ricreative (animazione a bordo, somministrazione di bevande, biglietto di ingresso nelle strutture da visitare), non è soggetta al regime di esenzione Iva (art. 10, comma 1, n. 14 del d.p.r. 26 ottobre 1972, n. 633). Tali servizi, infatti, non possono considerarsi accessori o secondari al trasporto, avendo una loro autonoma utilità. Fonte: http://www.cortedicassazione.it
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The data controller is Studio Dorighelli, who states that the data acquired in this manner will be handled as follows:

  • it will be used to comply with current requests for information/acquistion/registration until completed and for no other purpose.
  • it will be held in the company archives with no deadline, until independent cancellation by the user, voluntary cancellation by the Controller or an explicit request for cancellation by the user.
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  • the user will have a profile created based pon the information contained therein and the data may be used for statistical processing.
  • 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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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.
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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.

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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