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		<loc>https://fiscoeprassi.it/banca_dati/superminimo-la-prassi-aziendale-puo-fermare-lassorbimento-degli-aumenti/</loc>
		<lastmod>2026-10-13T00:04:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/patto-di-prova-il-livello-del-ccnl-non-basta-se-le-mansioni-restano-generiche/</loc>
		<lastmod>2026-10-13T00:02:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/violenza-e-stalking-naspi-possibile-anche-se-le-dimissioni-dipendono-da-un-terzo/</loc>
		<lastmod>2026-10-13T00:01:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/infortuni-sul-lavoro-codice-cnel-obbligatorio-e-termini-di-denuncia-da-presidiare/</loc>
		<lastmod>2026-10-13T00:00:00+00:00</lastmod>
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		<lastmod>2026-10-13T00:58:00+00:00</lastmod>
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		<lastmod>2026-10-13T00:56:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/visto-di-conformita-vi-dico-web-attivo-dal-5-ottobre-obbligo-da-gennaio/</loc>
		<lastmod>2026-10-13T00:39:00+00:00</lastmod>
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		<lastmod>2026-10-13T00:34:00+00:00</lastmod>
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		<lastmod>2026-10-13T00:25:00+00:00</lastmod>
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		<lastmod>2026-10-12T00:02:00+00:00</lastmod>
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		<lastmod>2026-10-12T00:55:00+00:00</lastmod>
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		<lastmod>2026-10-12T00:52:00+00:00</lastmod>
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		<lastmod>2026-10-12T00:49:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/siisl-i-lavoratori-formati-allestero-visibili-solo-dopo-la-convalida-delle-mail/</loc>
		<lastmod>2026-10-12T00:47:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/ot23-2027-le-violazioni-sanate-nei-termini-non-fanno-perdere-lo-sconto-inail/</loc>
		<lastmod>2026-10-12T00:43:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/naspi-la-violenza-fuori-dallazienda-puo-rendere-le-dimissioni-per-giusta-causa/</loc>
		<lastmod>2026-10-12T00:35:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/fondo-pmi-dal-21-settembre-garanzie-all80-anche-per-gli-ets-fuori-dal-rea/</loc>
		<lastmod>2026-10-12T00:14:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/bonus-colonnine-2026-domande-fino-al-31-gennaio-2027/</loc>
		<lastmod>2026-10-12T00:09:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/credito-4-0-nelle-cessioni-del-2026-conta-lanno-di-interconnessione/</loc>
		<lastmod>2026-10-12T00:48:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/redditi-pf-2026-rimborsi-analitici-fuori-dai-compensi-con-regole-sulla-tracciabilita/</loc>
		<lastmod>2026-10-12T00:46:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/cessione-dazienda-plusvalenza-a-tassazione-separata-solo-su-richiesta/</loc>
		<lastmod>2026-10-12T00:43:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/correttivo-omnibus-dal-2026-meno-realizzi-interni-nei-passaggi-oic-ias/</loc>
		<lastmod>2026-10-12T00:59:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/redditi-2026-assegnazioni-ed-estromissioni-nel-quadro-rq-prima-della-scadenza/</loc>
		<lastmod>2026-10-12T00:57:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/auto-aziendali-dal-2026-benefit-piu-elevati-per-anzianita-e-optional/</loc>
		<lastmod>2026-10-12T00:52:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/immobili-al-grezzo-niente-cessione-dazienda-senza-autonomia-funzionale/</loc>
		<lastmod>2026-10-12T00:45:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/spese-di-lite-il-difensore-distrattario-puo-chiedere-lottemperanza/</loc>
		<lastmod>2026-10-12T00:39:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/avvisi-bonari-il-pagamento-anticipato-non-determina-di-per-se-la-decadenza/</loc>
		<lastmod>2026-10-12T00:24:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/compensi-ai-professionisti-la-pa-verifica-anche-i-pagamenti-fino-a-5-000-euro/</loc>
		<lastmod>2026-10-12T00:22:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/immobili-industriali-la-rettifica-di-valore-richiede-comparabili-omogenei/</loc>
		<lastmod>2026-10-12T00:20:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/antieconomicita-per-gli-accertamenti-servono-indizi-qualificati-o-uno-scostamento-manifesto/</loc>
		<lastmod>2026-10-12T00:17:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/servizi-ambientali-costo-del-lavoro-2026-2027-nuove-tabelle-corrette-dal-ministero/</loc>
		<lastmod>2026-10-12T00:14:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/prodotti-scaduti-la-violazione-sistematica-della-policy-puo-giustificare-il-licenziamento/</loc>
		<lastmod>2026-10-12T00:23:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/impastatrice-con-dispositivo-manomesso-limprudenza-del-lavoratore-non-spezza-il-nesso-causale/</loc>
		<lastmod>2026-10-12T00:18:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/welfare-aziendale-e-rsa-il-rimborso-per-il-genitore-non-convivente-resta-fuori-dal-reddito/</loc>
		<lastmod>2026-10-12T00:09:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/tfr3-e-previdenza-complementare-la-scelta-sul-tfr-diventa-parte-della-procedura-di-assunzione/</loc>
		<lastmod>2026-10-12T00:03:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/ot23-inail-2027-il-beneficio-si-costruisce-nel-2026/</loc>
		<lastmod>2026-10-12T00:00:00+00:00</lastmod>
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	<url>
		<loc>https://fiscoeprassi.it/banca_dati/collocamento-mirato-dal-2027-aumentano-contributo-esonerativo-e-sanzione-per-la-quota-non-coperta/</loc>
		<lastmod>2026-10-12T00:58:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/infortunio-del-lavoratore-dalla-denuncia-al-rientro-gli-errori-che-espongono-lazienda/</loc>
		<lastmod>2026-10-12T00:47:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/soci-lavoratori-di-srl-utili-a-riserva-fuori-dalla-base-inps-quindici-sentenze-ridisegnano-limponibile/</loc>
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		<loc>https://fiscoeprassi.it/banca_dati/collegio-sindacale-la-pianificazione-risk-based-dopo-il-d-lgs-47-2026/</loc>
		<lastmod>2026-10-12T00:39:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/testo-unico-adempimenti-e-accertamento-la-rettifica-completa-il-corpus-prima-del-2027/</loc>
		<lastmod>2026-10-12T00:18:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/bancarotta-impropria-il-creditore-che-chiede-la-procedura-non-prova-la-causa-del-dissesto/</loc>
		<lastmod>2026-10-12T00:17:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/inerenza-dei-costi-la-prova-resta-a-due-livelli-limpresa-documenta-la-spesa-lufficio-deve-provare-la-ripresa/</loc>
		<lastmod>2026-10-12T00:14:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/debiti-fiscali-e-contributivi-la-bancarotta-impropria-richiede-una-scelta-gestoria-che-incida-sul-dissesto/</loc>
		<lastmod>2026-10-12T00:11:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/gruppo-iva-la-finestra-2027-e-chiusa-dopo-il-30-settembre-lopzione-decorre-dal-2028/</loc>
		<lastmod>2026-10-12T00:55:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/perdite-su-crediti-dal-2027-il-tuir-riallinea-la-deduzione-al-codice-della-cris/</loc>
		<lastmod>2026-10-12T00:52:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/dichiarazione-integrativa-il-termine-resta-emendabilita-e-prova-non-coincidono/</loc>
		<lastmod>2026-10-12T00:48:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/realizzo-controllato-la-societa-semplice-resta-fuori-il-limite-e-nel-patrimonio-netto-contabile/</loc>
		<lastmod>2026-10-12T00:43:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/autotutela-obbligatoria-i-documenti-tardivi-passano-prima-dal-filtro-dellarticolo-32/</loc>
		<lastmod>2026-10-12T00:38:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/composizione-negoziata-il-risanamento-si-decide-prima-delle-misure-protettive/</loc>
		<lastmod>2026-10-12T00:06:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/cpb-2026-2027-lirpef-dichiarata-e-non-versata-senza-un-debito-definitivo-non-blocca-laccesso/</loc>
		<lastmod>2026-10-11T08:24:01+00:00</lastmod>
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	<url>
		<loc>https://fiscoeprassi.it/banca_dati/consiglieri-nazionali-di-parita-nuove-indennita-e-permessi-con-il-decreto-126-2026/</loc>
		<lastmod>2026-10-09T04:31:05+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/modello-770-2026-nei-quadri-st-e-sx-entrano-le-novita-sul-cuneo-fiscale/</loc>
		<lastmod>2026-10-09T04:30:33+00:00</lastmod>
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		<lastmod>2026-10-09T04:29:45+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/tfr-dal-2027-la-clausola-di-salvaguardia-resta-nel-nuovo-tuir/</loc>
		<lastmod>2026-10-09T04:28:43+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/superminimo-luso-aziendale-puo-escluderne-lassorbimento/</loc>
		<lastmod>2026-10-09T04:27:55+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/permessi-104-e-congedi-baserif-obbligatoria-in-uniemens-dalla-competenza-di-settembre/</loc>
		<lastmod>2026-10-09T04:27:01+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/licenziamenti-nelle-piccole-imprese-lordinanza-131-2026-chiude-il-nodo-del-tetto-di-sei-mensilita/</loc>
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		<loc>https://fiscoeprassi.it/banca_dati/parita-retributiva-il-d-lgs-96-2026-rende-operative-le-nuove-regole-sulla-trasparenza-salariale/</loc>
		<lastmod>2026-10-09T04:25:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/welfare-aziendale-2026-premi-di-risultato-all1-e-fringe-benefit-fino-a-2-000-euro/</loc>
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	<url>
		<loc>https://fiscoeprassi.it/banca_dati/successioni-e-donazioni-nuovi-codici-f24-per-ravvedimento-controlli-e-conciliazione/</loc>
		<lastmod>2026-10-08T00:39:00+00:00</lastmod>
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	<url>
		<loc>https://fiscoeprassi.it/banca_dati/perdite-fiscali-il-d-lgs-148-2026-chiarisce-il-cambio-di-controllo-indiretto/</loc>
		<lastmod>2026-10-08T00:38:00+00:00</lastmod>
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	<url>
		<loc>https://fiscoeprassi.it/banca_dati/quadro-rw-per-gli-anni-fino-al-2023-liscrizione-anagrafica-radica-la-residenza-fiscale/</loc>
		<lastmod>2026-10-08T00:36:00+00:00</lastmod>
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	<url>
		<loc>https://fiscoeprassi.it/banca_dati/omessa-dichiarazione-per-il-fine-di-evasione-serve-un-elemento-in-piu/</loc>
		<lastmod>2026-10-08T00:35:00+00:00</lastmod>
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	<url>
		<loc>https://fiscoeprassi.it/banca_dati/accesso-agli-atti-la-piena-conoscenza-puo-far-partire-i-60-giorni-per-ricorrere/</loc>
		<lastmod>2026-10-08T00:34:00+00:00</lastmod>
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	<url>
		<loc>https://fiscoeprassi.it/banca_dati/redditi-2026-ultimi-controlli-dalle-trasferte-in-contanti-alle-plusvalenze-non-frazionabili/</loc>
		<lastmod>2026-10-08T00:33:00+00:00</lastmod>
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	<url>
		<loc>https://fiscoeprassi.it/banca_dati/dichiarazione-infedele-a-credito-il-70-si-calcola-sulla-quota-effettivamente-utilizzata/</loc>
		<lastmod>2026-10-08T00:31:00+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/detrazione-iva-fattura-ricevuta-lanno-dopo-le-conclusioni-ue-riportano-al-periodo-di-ricezione/</loc>
		<lastmod>2026-10-08T00:27:00+00:00</lastmod>
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	<url>
		<loc>https://fiscoeprassi.it/banca_dati/redditi-2026-il-credito-si-chiede-a-rimborso-nel-quadro-rx-senza-i-presupposti-previsti-per-liva/</loc>
		<lastmod>2026-10-08T00:25:00+00:00</lastmod>
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