Corte di Cassazione, ordinanza n. 2984 del 1° febbraio 2022 Con l’ordinanza n. 2984 del 2022, la Cassazione ha respinto nuovantente la tesi secondo cui le perdite oltre il terzo del capitale sociale delle S.p.A. o delle S.r.l., e che lo riducono sotto il minimo...
Commercio elettronico: novità dal 1° luglio 2021- normativa e giurisprudenza nazionale e comunitaria A decorrere dal 1° luglio 2021, per quanto riguarda il trattamento IVA delle operazioni di e-commerce indiretto (ambito B2C) si segnala che, trovano applicazione le...
La Corte di Cassazione Civile, con l’Ordinanza n. 8000 del 22 marzo 2021 si è espressa in tema di accertamento dell’imposta sui redditi ed ha chiarito che: la legittimità della ricostruzione della base imponibile mediante l’utilizzo delle...
Successioni – Assicurazione sulla vita – Delazione – Beneficiari Una recentissima sentenza della Corte di Cassazione, sentenza 30 aprile 2021, n. 11421, sez. Unite civili ha stabilito che: La designazione generica degli “eredi” come beneficiari di un...
Controllo di gestione: come funziona e perché farlo in azienda Il controllo di gestione è un’attività indispensabile per qualsiasi impresa. Soprattutto per le PMI, ottenere un feedback costante sull’operato aziendale può costituire una possibilità fondamentale per...
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