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Consultants who make a difference

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"Studio Varetti"

Consultants who make a difference

Studio Varetti Team

At “Studio Varetti 1926” quality and excellence are the core values.

The Firm’s team of consultants is characterized by selected professional profiles, with the ability to range over all the strategic areas of business management and able to offer in-depth and aligned competent expertise in all of them.  “Studio Varetti” preserves the handcraft style of its professional activity.  We manage the legal aspects tied to a business' health and growth, also at international level, with particular sensitivity towards those companies owned by few partners, taking care of the aspects related to generational take-overs, company sale and merging as well.

At “Studio Varetti” quality also means to guide the Clients and their teams through a path of growth in the enterprise-activity management.  The skills already present in a company have to be enhanced, an aware dialogue must be set, than we offer instruments and solutions, and we pass our knowledge too.  This is our philosophy.

The history

The origin of “Studio Varetti” goes back to the far 1926, when accountant Vittorio Varetti started to carry out the consultancy activity, founding the namesake firm in Lucca, at the ground floor of civic number 2 of “Piazza del Palazzo Dipinto”.  A square that at the time was the location of “the city”, where all the main professional firms had their headquarters: lawyers, engineers, technicians, accountants and notaries, all of proven and acknowledged experience.  Not far from there, by the way, all of the main bank institutions, the Tribunal, the Chamber of Commerce and, back then, also the Court of Appeal, were located.

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People

Alberto Varetti

Alberto Varetti

Corporate & contractual procedure, Economic-Financial consultancy, Company crisis & turnaround, Evaluations, Generational take over & startups
We call ourselves “Studio” because it is necessary to elaborate individually the proper solution for every single situation. Experience is paramount through this process, but it must be finalized to keep on account the specific aspects of each case, and moreover to keep the pace with the evolution of the economic and juridical reference-models . All of this asks for an in-depth study (Studio).
Liban Ahmed M. Varetti

Liban Ahmed M. Varetti

Tax management & tax-related, Auditing & vigilance, Corporate & contractual procedure, Economic-Financial consultancy, Company crisis & turnaround, Evaluations, Generational take over & startups
“I am a technology enthusiast, curios about all the things that surround me, I love to travel and compare myself to other people to expand my knowledge. I am a good listener” – Degree in Economics and Business (1991); enrolled at Lucca’s Register of Doctors in Accountancy and Register of Expert Accountant since 1981, and also at the Register of Legal Auditors since 1995.
Eva Varetti

Eva Varetti

Balance-sheets & accountancy, Company secreterial services
“I delight in reading. I love cats and coffee. I don’t love summer. I enjoy drinking an aperitif or a good glass of wine with friends, the fireplace lit in winter, good food and watching a film on a rainy day. Enjoy the little things …” – Certificate of Accountant and Business Consultant at Istituto Tecnico Commerciale Esedra (1990); Enrolled at Lucca’s Board of Accountants since 1998.
Vittorio Varetti

Vittorio Varetti

Balance-sheets & accountancy, Tax management & tax-related, Auditing & vigilance, Corporate & contractual procedure, Economic-Financial consultancy, Evaluations
Master degree in Economics and Business at Pisa University (2002): Enrolled at Lucca’s Register of Doctors in Accountancy and Register of Expert Accountant since 2006, and also at the Register of Legal Auditors since 2007.
Massimiliano Traggiai

Massimiliano Traggiai

Balance-sheets & accountancy, Tax management & tax-related, Auditing & vigilance, Corporate & contractual procedure, Evaluations
“I like reading, listening and learning. I am convinced that there is always room for improvement, in everything. A sentence that portrays me: between white and black there is always a grey … and a yellow, a blue, a red, a green, … summing up … freedom !!” - Master degree in Economics and Business at Pisa University (1995); enrolled at Lucca’s Register of Doctors in Accountancy and Register of Expert Accountant since 2004, and also at the Register of Legal Auditors since 1999.
Simona Della Bidia

Simona Della Bidia

Balance-sheets & accountancy, Tax management & tax-related, Auditing & vigilance, Corporate & contractual procedure
I am a positive and dynamic person, to me life is an adventures book to be discovered every day. I like travelling and daydreams; because if you want a dream to come true, you must have a dream first” - Master degree in Economics and Business at Pisa University (1994); enrolled at Lucca’s Register of Doctors in Accountancy and Register of Expert Accountant, and also at the Register of Legal Auditors since 1999.
Francesca Boletto

Francesca Boletto

Balance-sheets & accountancy, Tax management & tax-related, Auditing & vigilance, Corporate & contractual procedure, Evaluations
“The end of labour is to gain leisure (Aristotle) … I love travelling and practising outdoor sports … ski, golf, trekking and sailing” - Master degree in Economics and Business at Pisa University (1999); enrolled at Lucca’s Register of Doctors in Accountancy and Register of Expert Accountant, and also at the Register of Legal Auditors since 2003.
Francesca Galgani

Francesca Galgani

Balance-sheets & accountancy, Tax management & tax-related, Auditing & vigilance, Corporate & contractual procedure
“In medio stat virtus” (virtue stands in the middle), in every situation I look for balance, even though I am not actually sure weather this could be a defect or a quality. I consider patience as a great virtue. When I set a goal I try to reach it with all my strength”. - Master degree in Economics and Business at Pisa University (2004); enrolled at Lucca’s Register of Doctors in Accountancy and Register of Expert Accountant, and also at the Register of Legal Auditors since 2012.
Elenia Castellacci

Elenia Castellacci

Auditing & vigilance, Economic-Financial consultancy
“I am a shiny, curios and determined person, I like to talk, to learn and to understand new things. I am stubborn. I love spending time in a natural environment, smelling the nature's fragrances, listening to the silence of nothing away from everything and watching the animals. I have a great passion for horses” - Master degree in Economics and Business at Pisa University (2002).
Federico Davini

Federico Davini

Economic-Financial consultancy, Evaluations, Generational take over & startups
“Virtute duce, comite fortuna (Virtue is a guidance, luck is a companion - Cicero). To change the world, in work and in life, it is important to have patience, passion, moral principles and luck; because every big dream starts with a dreamer” – Master degree in Computer Engineering at Pisa University (2006); enrolled at Lucca’s Register of engineers since 2014.
Ilaria Giannelli

Ilaria Giannelli

Tax management & tax-related, Company crisis & turnaround
“Those who know me consider me a dependable person … I try my best to be one. I try to see the positive side of everything and to smile always … because a smile costs nothing and can brighten the day for the people around us” – Degree in Economics and Business at Pisa University; Degree in Corporate strategies and Administration at Pisa University (2010); enrolled at Lucca’s Register of Doctors in Accountancy, at the Register of Expert Accountant, and also at the Register of Legal Auditors since 2015.
Rosalba Fiori

Rosalba Fiori

Balance-sheets & accountancy, Company secreterial services
“I dedicate my spare time almost entirely to my great passion … that is love for animals and life in the outdoors. I love to go for horse hacks with friends, and I consider myself lucky to live in a small village in Garfagnana where in the spare time I can find all what I need to recharge my energies” – Certificate of Accountant and Business Consultant and Planner at Istituto Tecnico Commerciale F. Carrara (2000).
Barbara Corallo

Barbara Corallo

Company secreterial services
“I consider myself a reliable and attentive person. I like technology. I love the sea in all its shades " Diploma in Business Management Technician and Small and Medium Enterprise Technician at I.S.I Sandro Pertini - 2004 IT Operator and Multimedia Management Technician - Business Management Technician at I.S.I. Sandro Pertini - 2007

consulting areas

Studio Varetti - Balance-sheets & accountancy

Balance-sheets & accountancy

Assistance to the preparation of balance-sheets and accounting consultancy are among the Firm’s main activities.

The Firm’s expertise in this activity area allow for competent assistance to a wide variety of companies, from sole-traders to national or multinational corporations; managing the conformity to both national and international accountancy principles IAS/IFRS.

Eva Varetti, Vittorio Varetti, Simona Della Bidia, Massimiliano Traggiai, Francesca Boletto, Francesca Galgani, Rosalba Fiori

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Studio Varetti - Company secreterial services

Company secreterial services

The Firm guarantees a correct management of limited companies’ bookkeeping and records, and of all the formalities related to the meeting of board of directors and shareholders. “Studio Varetti” also offers complete assistance for the compliance and completion of all the Company Register formalities.

The Firm also offers a Business Domicile service, taking particular care of documents and records' management, of correspondence and communications or mailing, and of notifications received from domiciled clients.

Eva Varetti, Rosalba Fiori, Barbara Corallo

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Studio Varetti - Tax management & tax-related

Tax management & tax-related

“Studio Varetti” boasts a vast experience in the tax-related sector, offering assistance and fiscal consultancy in relation to direct, indirect and substitute taxation (IRPEG, IRAP, IRPEF, IVA, Capital gain etc.), to transfer pricing, to facilitated fiscal problematics, to fiscal planning as well as all the international fiscal aspects.  

In addition, the Firm carries out tax-related support activity for the taxpayers, putting their highly specialized competence in the area of tax-related litigation to the disposal of their clients.

The Firm offers operative solutions to problematic tax-return duties for both physical and legal persons.

Vittorio Varetti, Liban Ahmed M. Varetti, Simona Della Bidia, Massimiliano Traggiai, Francesca Boletto, Francesca Galgani, Ilaria Giannelli

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Studio Varetti - Auditing & vigilance

Auditing & vigilance

The Firm’s professional consultants, enrolled at the Register of Legal Auditors of Accounts, in the respect of independence principles, take office as statutory auditors at Boards of Statutory Auditors, and/or as legal auditors of accounts.  They also cover roles as members of the Vigilance Institution, contemplated by the legislative decree n.231/2001, monitoring the adoption and functionality of management and control organizational models.

The Firm’s staff also possess professional skills specific to the areas of:  administrative and accounting revision, inspection and fraud auditing, accounting reorganization, inspection of accounts-balance reliability, due diligence and balance-sheets’ preparation finalized to the issue and verification of public, government and community contributions and/or loans. 

Vittorio Varetti, Liban Ahmed M. Varetti, Simona Della Bidia, Massimiliano Traggiai, Francesca Boletto, Francesca Galgani, Elenia Castellacci

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Studio Varetti - Corporate & contractual procedure

Corporate & contractual procedure

The skills of corporate-dynamics knowledge and comprehension, and the professional experience give “Studio Varetti” the ability to support their clients throughout a business’ whole life; from company foundation through all the following stages of evolution that the dynamics of every specific market segment demand, and also those dictated by changes in the clients’ life and relations among them. 

The Firm cooperate with administrative organs during the process of management and formalization of all the corporative acts that are characteristic of our clients’ life, being them of either ordinary or extraordinary kind.

The consultancy on offer spans from the setting and management of contractual aspects with third parties and among partners to those connected with the organizational and corporative structure, of groups as well, including also the study, planning and implementation of ordinary and extraordinary financial operations, and those of business internationalization.

Vittorio Varetti, Liban Ahmed M. Varetti, Simona Della Bidia, Massimiliano Traggiai, Francesca Boletto, Francesca Galgani, Alberto Varetti

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Studio Varetti - Economic-Financial consultancy

Economic-Financial consultancy

Evaluation of potential investments, monitoring the progress of those investments already in place, correct reading and interpretation of balance and financials’ account and off-account data.  These activities are an asset for a company management that “Studio Varetti” supplies to its clients with competence and professionalism.

All of the above, together with the ability and opportunity to use methodological instruments and approaches that give certainty to a company-management’s “reading”, allow the entrepreneur to act promptly and with awareness.

Such an approach allow for optimization of the relations with the bank system and/or the investors, with a perspective characterized by preventive management of critical points rather than a consequent positions reorganization.  The firm has anyway the skills to offer assistance and consultancy to the latter situation when necessary.

Vittorio Varetti, Liban Ahmed M. Varetti, Elenia Castellacci, Federico Davini, Alberto Varetti

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Studio Varetti - Company crisis & turnaround

Company crisis & turnaround

The multidisciplinary skills available within “Studio Varetti” allow for the creation of an appropriate working team, able to handle even the management of the most critical phases in a company’s life.

The Firm can take up the role of Financial Advisor and/or Accountant Advisor in the negotiation of solutions to overcome the clients’ temporary state of crisis, as well as setting up and realizing rebalance, restructuring and creditors agreement plans, and also execute the certification of the feasibility of the agreement.

With our professional assistance we assure: a clear identification of the potential responsibilities for a company's main partners, both in the phase of company crisis management and the phases of designing and implementing all the consequent operations.  The necessary assistance is given in the management of the relations with the procedural institutions in the contest of the creditors agreement (pre-insolvency credit arrangement or debt restructuring agreement).

Liban Ahmed M. Varetti, Ilaria Giannelli, Alberto Varetti

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Studio Varetti - Evaluations

Evaluations

“Studio Varetti”, thanks to its professionals, conducts editing activity of estimate reports and surveys having as object the evaluation of single properties, rights, companies or company branches, capitals and corporate shares.

The activities of evaluation and survey can find accomplishment in occasions such as extraordinary corporative operations (company aggregations, transfers of assets, divestitures, etc.) as well as in the role of technical consultant in juridical and non-juridical procedures, and also in the area of company reorganization and rebalancing certification.

The Firm, with its professionals, also draws up technical advice on subjects of accounting, corporative and tax-related nature, pertinent to matters of particular complexity and relevance.

Vittorio Varetti, Liban Ahmed M. Varetti, Massimiliano Traggiai, Francesca Boletto, Federico Davini, Alberto Varetti

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Studio Varetti - Generational take over & startups

Generational take over & startups

“Studio Varetti” fulfils an active role elucidating the subject of those juridical instruments available to deal with the delicate process of generational take over, as well as helping family-run business to comprehend the importance to deal with such matter in advance.  It is necessary to get organized on time, starting when it is not yet necessary; safeguarding an aware management and the company’s operative continuity.

The objective of the Firm's action is to create ideal conditions to facilitate the generational take over, maintaining the family’s harmony and cohesion, making sure that the family members share the respect of clear rules, foreseeing the raise of possible conflicts and facilitating strategic convergence on key decisions, so to smooth down the road towards organizational solutions more suitable to maintain the company’s competitiveness through time. 

The Firm guarantees an unbiased view, lucid judgement and external mediation.  All precious elements enabling us to maintain focus on objective realities, when subjectivity, emotions and feelings are likely to confuse and slow down the decisional process.

We also provide the successors with formative support and tutoring, both during the planning phase and the effective company-management’s take-over one, so that they can develop the necessary skills of technical-managerial-relational character to a professional level.   

 

Start-ups:

Start-ups are the vital sap for the territory’s industrial and manufacturing ecosystem.  They represent the future in the form of a potential energy that needs to be moulded and guided for the purpose of not letting it go to waste.  

The Firm works side by side with start-uppers during: the entrepreneurial-idea’s developing process, the business' development model, the creation of a business plan, the search for investors among all the businesses in the industry sector related to the innovative-enterprise.  This is possible also thanks to the Firm’s networking with the main funds of: Venture Capital, Seed Capital, Business Angels, accelerator models, business incubator, and most of all the main industrial and services corporates.  This situation gives a start-up the opportunity to find, not only the funds necessary for its growth, but a validation to its assumptions and metrics.

Above of all, the founders are always supported during: team building, company managerial processes learning stage, leadership acquisition and management of daily complexity; being for the majority at their first entrepreneurial experience.  These are in fact the factors that contribute to the start-up success, more than the idea itself; because as Thomas Edison used to say: “Genius is 1% inspiration and 99% perspiration”.

Liban Ahmed M. Varetti, Federico Davini, Alberto Varetti

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Tax News

Macchinari e digitale, arriva il 'clic day' per i nuovi investimenti

fonte: Corriere della Sera - di: Andrea Ducci leggi tutto
Da ieri pomeriggio è possibile prenotare il credito d'imposta per gli investimenti in beni strumentali ad elevata tecnologia realizzati nel corso del 2025. L'obiettivo del piano Transizione 4.0 è quello di rendere le imprese italiane più inclusive, sostenibili, con focus particolare su innovazione, investimenti green e design. Il Ministero delle Imprese e del made in Italy ha stanziato 2,2 miliardi per questi investimenti. Già ieri sera, secondo le analisi di via Venero, le richieste arrivate sono superiori allo stanziamento di 2,2 miliardi. Il percorso di prenotazione del credito prevede tre diversi passaggi. Nel primo va predisposta la comunicazione preventiva con la trasmissione della domanda non oltre il 31 gennaio 2026. Nel secondo la conferma dell'acconto: entro 30 giorni dalla comunicazione preventiva, l'impresa deve inviare una seconda comunicazione con la data e l'importo dell'acconto pari almeno al 20% dell'investimento. Il terzo step prevede che, ultimati gli investimenti, questo sia comunicato entro il prossimo 31 gennaio (per gli investimenti ultimati entro fine anno) o entro il 31 luglio 2026 per le ultimazioni entro il 30 giugno 2026. (Ved. anche Il Sole 24 Ore: 'La prenotazione del bonus 4.0 va confermata entro il 17 luglio' e 'Tre le comunicazioni necessarie per accedere al credito d'imposta' - pag. 32 e Italia Oggi: 'Il 4.0 è ripartito' - pag. 29)

Superbonus, spesi 70 miliardi senza spinta extra sul Pil

fonte: Il Sole 24 Ore - di: Gianni Trovati leggi tutto
Si moltiplicano le analisi sull'impatto macroeconomico del Superbonus. L'ultima realizzata da Paolo D'Imperio e Carlo Cignarella, punta a misurare l'impatto addizionale generato da Superbonus e Bonus facciate. Per misurare la spinta aggiuntiva offerta dagli sconti del 90% e del 110% non bisogna conteggiare tutte le spese incentivate, ma occorre provare a circoscrivere quelle nate solo grazie ai super sconti. Per farlo il paper ricorre al synthetic control method e mette a confronto il quadro domestico con quello di nove Paesi europei, caratterizzati da un ciclo economico simile, per capire come sarebbe stata l'Italia senza Superbonus e Bonus facciate. E arriva alla conclusione che circa il 38% della spesa superincentivata, ovvero 70 miliardi su 186, sarebbe stata affrontata dai contribuenti anche senza gli sconti del 90% e del 110%.

La Zes accelera: bonus fiscali su 4 miliardi di investimenti

fonte: Il Sole 24 Ore - di: Gianni Trovati leggi tutto
Nella delibera 23/2025 diffusa ieri la Corte dei conti certifica che accelera la macchina dei crediti d'imposta per gli investimenti delle imprese nella Zes unica del Mezzogiorno. Cresce il volume degli sconti fiscali riconosciuti per nuovi stabilimenti, aumentano quelli esistenti e si punta su innovazione di prodotto e processi produttivi. Diminuiscono i tempi di esame delle domande. Dal 1°marzo 2024 al 9 aprile 2025 sono state approvate 499 istanze, il 50,8% di quelle presentate. Altre 221, il 22,5% sono state annullate o respinte, mentre a quella data erano ancora sotto esame 263 pratiche. Per chi è ancora in attesa, però, i tempi medi si accorciano. A partire dal 1°marzo 2024 la risposta è arrivata in media 53,7 giorni dopo il deposito della domanda. Ultimo dato procedurale: i 'non possumus' pronunciati quando il progetto non sembra rispettare i requisiti per il credito d'imposta sembrano poggiare su motivazioni solide, visto che finora i ricorsi arrivati a sentenza hanno riconosciuto le ragioni dell'amministrazione.

Nel Terzo settore dal 2026 nuovo fisco al debutto

fonte: Il Sole 24 Ore - di: Ilaria Ioannone, Gabriele Sepio leggi tutto
Dal prossimo anno cambia il regime fiscale del Terzo settore. Lo conferma il decreto legge n. 84/2025 pubblicato ieri in Gazzetta Ufficiale che mette in ordine il quadro fiscale degli enti del Terzo settore definendone il termine di decorrenza. L'efficacia delle nuove misure fiscali attendeva l'autorizzazione UE, poi superata con la comfort letter del 7 marzo, che ha confermato la compatibilità con le norme sugli aiuti di Stato. L'articolo 8 del decreto fissa l'applicazione delle nuove norme al primo periodo d'imposta successivo al 31 dicembre 2025. Le nuove regole includono: l'articolo 79 per la classificazione commerciale degli Ets; l'articolo 80 per il regime forfettario; e gli articoli 84-86 per Odv e Aps, che beneficiano di regimi agevolati. Le imprese sociali vedranno esenti da imposizione gli utili reinvestiti. Restano da definire gli incentivi fiscali per chi investe nel Terzo settore.

Acconti Irpef a tre aliquote per i contribuenti con il 730 a debito

fonte: Il Sole 24 Ore - di: Marcello Tarabusi leggi tutto
La Camera ha dato il via libera definitivo alla conversione in legge del Dl 55/2025 che fa sparire definitivamente il disallineamento tra le nuove regole Irpef e la norma transitoria sull'acconto 2025. In questo modo chi presenta il 730 senza sostituto dovrà versare entro il 30 giugno l'acconto Irpef 2025 calcolato in base ai tre scaglioni Irpef in vigore e non alla curva delle aliquote 2023. Lo stesso vale per chi presenta il modello Redditi e non è soggetto a Isa. Nella precompilata gli acconti sono già calcolati in modo corretto. Con il Dl 55/2025, entrato in vigore lo scorso 24 aprile, è stata soppressa la maggiorazione dell'acconto 2025 e ripristinate le regole ordinarie di calcolo, basate sull'imposta dovuta per l'anno precedente o su quella prevista per l'anno in corso. Con la conversione in legge viene stabilizzato il riferimento alle tre sole aliquote in vigore: se ne dovrà tenere conto nella liquidazione dei versamenti in scadenza il 30 giugno che riguarda tutti i soggetti che non applicano gli Isa. (Ved. anche Italia Oggi: 'Dl acconti Irpef, via libera definitivo' - pag. 26)

Sindaco unico, sì condizionato

fonte: Italia Oggi - di: Luciano De Angelis leggi tutto
La Fondazione nazionale dei commercialisti, ieri, ha pubblicato sul sito del Cndcec un documento dedicato alla disciplina degli incarichi. Il suo titolo è: 'Sindaci e revisori: la nomina del tribunale e la disciplina degli incarichi nelle srl'. Dal documento emerge che prima di accettare l'incarico assegnato dai tribunali, i sindaci unici delle Srl dovranno opportunamente valutare la congruità dei compensi proposti in relazione, non solo all'attività di sindaco, ma anche a quella di revisione da effettuare. In relazione alla mancata attribuzione del compenso, il professionista nominato dal tribunale dovrebbe contattare la società e presentare alla stessa un preventivo di massima determinando il compenso. Essendo incaricato anche della revisione legale, il professionista provvederà a redigere anche una lettera d'incarico. Il compenso dovrà essere distintamente valutato in merito all'attività di sindaco tendendo conto della professionalità, dell'esperienza e l'impegno con il quale il sindaco deve svolgere l'incarico, rispetto all'attività di revisione legale che il sindaco è tenuto a svolgere.

Rottamazione 4, via ai controlli

fonte: Italia Oggi - di: Giuliano Mandolesi leggi tutto
L'Agenzia delle Entrate-Riscossione ha avviato la campagna di controlli sulle comunicazioni inviate ai contribuenti ammessi alla rottamazione quater. Le lettere indicano il debito residuo aggiornato, spesso non noto al momento della presentazione della domanda, eventuali carichi esclusi e il numero di rate concesse. In caso di errori, il contribuente ha 60 giorni per presentare ricorso. Il calcolo del debito tiene conto dei pagamenti effettuati fino alla data indicata nella comunicazione (es. 30 maggio 2025). Pagamenti successivi devono essere segnalati direttamente agli uffici AdER. Attenzione anche a carichi esclusi per errore e piani di rate errati. È possibile modificare il piano di pagamento, saldando il debito in un'unica soluzione presso gli uffici territoriali.

Cfc, il dl fisco modifica su 4 livelli

fonte: Italia Oggi - di: Gianluca Stancati, Giosuè Manguso leggi tutto
Il Dl Fisco (n. 84 pubblicato sulla G.U. di ieri) modifica la disciplina CFC in quattro ambiti principali. Viene definito il criterio per attribuire la quota di imposta minima nazionale (QDMTT) alla controllata estera, utile al calcolo dell'Effective Tax Rate, tenendo conto della Global Minimum Tax. In mancanza di regole locali, si userà un criterio proporzionale basato sui redditi. Viene rivista anche l'opzione per il versamento dell'imposta sostitutiva al 15%: se esercitata, consente di evitare l'applicazione della disciplina CFC e trattare i dividendi con il regime ordinario. L'interpello diventa probatorio, con riferimento aggiornato all'art. 11, lett. e) della L. 212/2000. Infine, si introduce la possibilità di detrarre il credito per l'imposta minima nazionale estera secondo i criteri dell'art. 165 TUIR. Le modifiche si applicano dal periodo successivo al 29 dicembre 2023.

Non-dom, Londra fa marcia indietro per evitare la fuga dei super ricchi

fonte: Italia Oggi - di: Matteo Rizzi leggi tutto
Londra fa marcia indietro sui non-dom. Per frenare la fuga dei super ricchi cambia l'imposta di successione. Il Regno Unito potrebbe infatti rivedere l'imposta sulle successioni applicata ai patrimoni esteri dei c.d. non-doms, i contribuenti residenti ma non domiciliati nel Paese, per evitare una vera e propria emorragia di capitali e investitori. Lo riporta il Financial Times, citando fonti governative, secondo cui il Tesoro britannico starebbe valutando l'ipotesi di allentare uno degli aspetti più contestati dalla riforma fiscale entrata in vigore ad aprile: l'estensione al 40% dell'imposta di successione sull'intero patrimonio mondiale dei non-dom.

Scontrino fiscale verso l'addio

fonte: Italia Oggi - di: Cristina Bartelli leggi tutto
La commissione Finanze della Camera ieri ha approvato una risoluzione sui pos e scontrini fiscali che invita il Governo a dire addio allo scontrino fiscale di carta. Stop, dunque, alla stampa che inquina e non va smaltita nella carta come erroneamente molti fanno. Via libera, invece, all'invio della ricevuta digitale potenziando l'utilizzo di registratori di cassa che oltre alla trasmissione all'Agenzia delle Entrate dovranno inviare anche al cliente la copia digitale. Il pensionamento degli scontrini dovrebbe avvenire con graduale introduzione, a partire dal 1°gennaio 2027. (Ved. anche Il Sole 24 Ore: 'Scontrini, spinta dal Parlamento per lo stop graduale alla stampa' - pag. 33)

Lounge Area

The freedom to play and schedule free time also exists in the waiting times between a plane and a train in the anteroom of a professional, for these moments the "Studio Varetti" has thought for you an entertainment area.

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The processing of personal data is carried out in order to contact you personally and is carried out in compliance with European Union Regulation no. 679/2016 (GDPR) on the protection of personal data. Your data will be exclusively used by Studio Varetti and will not be disclosed to third parties.

Contact us

Studio Varetti

Viale G.Carducci 385/407 - 55100 Lucca (Italy)

Email

info@studiovaretti.it

Contacts

+39 0583 418272 | +39 0583 418466

+39 0583 418275 | +39 0583 418229

The processing of personal data is carried out in order to contact you personally and is carried out in compliance with European Union Regulation no. 679/2016 (GDPR) on the protection of personal data. Your data will be exclusively used by Studio Varetti and will not be disclosed to third parties.