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		<lastmod>2026-05-18T17:30:32+00:00</lastmod>
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		<lastmod>2026-05-18T03:47:09+00:00</lastmod>
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		<lastmod>2026-05-18T03:10:33+00:00</lastmod>
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		<lastmod>2026-05-18T02:36:26+00:00</lastmod>
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		<lastmod>2026-05-18T02:24:21+00:00</lastmod>
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		<lastmod>2026-05-17T19:57:29+00:00</lastmod>
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		<lastmod>2026-05-17T19:18:45+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/bando-isi-2025-dpi-ordinari-fuori-dal-contributo/</loc>
		<lastmod>2026-05-17T19:06:40+00:00</lastmod>
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		<lastmod>2026-05-17T17:38:08+00:00</lastmod>
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		<lastmod>2026-05-17T17:20:01+00:00</lastmod>
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		<lastmod>2026-05-17T15:37:32+00:00</lastmod>
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		<lastmod>2026-05-17T14:48:49+00:00</lastmod>
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		<lastmod>2026-05-17T13:07:32+00:00</lastmod>
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		<lastmod>2026-05-17T10:15:29+00:00</lastmod>
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		<lastmod>2026-05-17T09:45:04+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/isac-contributivi-dalla-normalita-statistica-alla-difesa-documentale-del-datore/</loc>
		<lastmod>2026-05-17T09:28:58+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/obism-2026-il-certificato-inps-diventa-presidio-di-controllo-su-pensioni-trattenute-e-incumulabilita/</loc>
		<lastmod>2026-05-17T09:19:36+00:00</lastmod>
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		<lastmod>2026-05-17T09:13:44+00:00</lastmod>
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		<lastmod>2026-05-17T08:48:32+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/formazione-aml-la-vulnerabilita-dello-studio-pesa-piu-del-rischio-cliente/</loc>
		<lastmod>2026-05-17T08:23:59+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/pensioni-delle-vittime-del-dovere-esenzione-irpef-estesa-a-tutti-i-trattamenti/</loc>
		<lastmod>2026-05-16T21:29:26+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/salario-giusto-il-ccnl-leader-diventa-condizione-di-accesso-agli-incentivi/</loc>
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		<lastmod>2026-05-16T21:15:01+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/appalti-ad-alta-intensita-di-lavoro-salario-poteri-direttivi-e-filiera-diventano-il-vero-perimetro-di-rischio/</loc>
		<lastmod>2026-05-16T21:00:30+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/societa-a-ristretta-base-il-giudicato-di-rito-non-chiude-la-difesa-del-socio/</loc>
		<lastmod>2026-05-16T20:37:34+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/perdite-fiscali-nelle-operazioni-straordinarie-il-limite-economico-non-assorbe-il-ruolo-dellinterpello/</loc>
		<lastmod>2026-05-16T20:31:59+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/perizia-contrattuale-pura-prescrizione-interrotta-per-tutta-la-procedura/</loc>
		<lastmod>2026-05-16T20:26:53+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/dividendi-2026-il-ritorno-al-regime-ordinario-impone-una-verifica-integrata-tra-bilancio-verbale-e-ritenute/</loc>
		<lastmod>2026-05-16T20:18:09+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/florovivaismo-agricolo-la-riforma-sposta-qualificazione-e-controlli-di-filiera/</loc>
		<lastmod>2026-05-16T19:59:36+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/contributi-in-conto-impianti-competenza-vincolata-alla-vita-utile-del-bene/</loc>
		<lastmod>2026-05-16T19:52:35+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/riserva-di-rivalutazione-a-copertura-perdite-senza-effetto-distributivo/</loc>
		<lastmod>2026-05-16T19:46:48+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/permuta-di-terreno-edificabile-la-novita-iva-non-sposta-la-plusvalenza-del-privato/</loc>
		<lastmod>2026-05-16T19:32:53+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/micro-imprese-derivazione-rafforzata-dal-bilancio-abbreviato-2025/</loc>
		<lastmod>2026-05-16T19:22:57+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/penali-contrattuali-fuori-dalla-derivazionerafforzata-la-stima-oic-34-non-anticipa-ladeduzione/</loc>
		<lastmod>2026-05-16T19:15:54+00:00</lastmod>
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	<url>
		<loc>https://fiscoeprassi.it/banca_dati/bonus-lavoro-dipendente-2025-assimilati-esclusi-e-indennita-sostitutive-nel-perimetro/</loc>
		<lastmod>2026-05-16T17:46:41+00:00</lastmod>
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		<loc>https://fiscoeprassi.it/banca_dati/conti-del-coniuge-laccertamento-bancario-richiede-la-prova-del-collegamento-al-contribconti-del-coniuge-laccertamento-bancario/</loc>
		<lastmod>2026-05-16T17:21:20+00:00</lastmod>
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	<url>
		<loc>https://fiscoeprassi.it/banca_dati/compensazioni-f24-dal-2026-il-blocco-scatta-oltre-50-000-euro/</loc>
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	<url>
		<loc>https://fiscoeprassi.it/banca_dati/rettifica-iva-la-svolta-slitta-al-2027/</loc>
		<lastmod>2026-04-17T13:03:03+00:00</lastmod>
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	<url>
		<loc>https://fiscoeprassi.it/banca_dati/buoni-pasto-elettronici-esenzione-a-10-euro-dal-2026/</loc>
		<lastmod>2026-04-17T12:45:46+00:00</lastmod>
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	<url>
		<loc>https://fiscoeprassi.it/banca_dati/previdenza-complementare-deduzione-a-5-300-euro-e-ricalcolo-del-plafond-per-i-neo-occupati/</loc>
		<lastmod>2026-04-17T12:25:26+00:00</lastmod>
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	<url>
		<loc>https://fiscoeprassi.it/banca_dati/sviluppo-competenze-specialistiche-delle-pmi-la-circolare-mimit-restringe-il-perimetro-e-alza-il-livello-dei-controlli/</loc>
		<lastmod>2026-04-08T15:30:45+00:00</lastmod>
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	<url>
		<loc>https://fiscoeprassi.it/banca_dati/usi-civici-e-vendite-forzate/</loc>
		<lastmod>2026-04-08T15:24:44+00:00</lastmod>
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