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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

All services
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

All services
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

All services
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

Energia, su imprese e famiglie la maxi stangata di settembre

fonte: Il Sole 24 Ore - di: Sara Deganello leggi tutto
Shock energetico. Bollette, spese annuali in crescita del 23% per le famiglie e del 54% per le imprese per i rincari attesi a settembre. La stima è stata fatta da Nomisma Energia calcolando in base agli attuali prezzi all'ingrosso l'impatto sulle tariffe al rientro dalla pausa agostana. Si tratta di una media ponderale a partire dal prezzo della sola materia prima gas comunicato da Arera per i vulnerabili. I 137 centesimi al metro cubo attesi per settembre porterebbero quindi una famiglia tipo a sborsare 429 euro in più a fine 2026 (+29% rispetto al 2025). Viene pagata la cosa del gas sui listini: sul Ttf di Amsterdam a fine luglio è tornato a superare i 60 euro al MWh per la stretta di Hormuz e ieri è volato sopra i 62 euro al MWh in Europa. I rialzi del gas hanno influenzato quello dell'elettricità, i cui prezzi all'ingrosso in Italia hanno superato i 200 euro al MWh la settimana scorsa, non accadeva da gennaio 2023.

Rimborsi Iva più semplici per 460 mila imprese e autonomi

fonte: Il Sole 24 Ore - di: Marco Mobili, Giovanni Parente leggi tutto
Il pacchetto di misure per favorire il nuovo concordato preventivo biennale taglia gli oneri da adempimento (e non solo) per chiedere i rimborsi Iva o procedere alle compensazioni di imposta sul valore aggiunto, imposte dirette e Irap. Lo fa guardando a una platea di poco inferiore al mezzo milione di autonomi, imprese e società che sono soggette alle pagelle fiscali. I 'magnifici' 460 mila a cui, dopo le modifiche del decreto Omnibus, ora l'Agenzia delle Entrate riserva un occhio di riguardo nella prospettiva di strappare un sì per altri due anni che li mantenga nell'area di affidabilità. Nel tentativo di ingolosire i potenziali 'recidivi' del concordato, una delle leve azionate guarda al meccanismo della restituzione o dell'utilizzo dei crediti fiscali. Con il rinnovo del patto con il fisco aumenta del 43% la soglia per richieste senza garanzia o visto di conformità.

Holding industriali assimilate, income test basato sui ricavi

fonte: Il Sole 24 Ore - di: Emanuele Reich, Franco Vernassa leggi tutto
Il decreto legislativo correttivo Omnibus ovvero il Dlsg n. 148/2026 modifica i criteri fiscali per individuare i soggetti assimilati alle holding industriali, con effetto dal periodo d'imposta successivo a quello in corso al 31 dicembre 2025. Per i soggetti assimilati, l'attività finanziaria non rivolta al pubblico deve essere svolta in via esclusiva o prevalente. La prevalenza ricorre quando i ricavi e gli altri proventi derivanti da tali attività superano il 50% dei ricavi e proventi complessivi. Sono comprese, ad esempio, attività di finanziamento infragruppo, finanziamenti a dipendenti, cash pooling e alcune garanzie infragruppo. Si distingue così la holding industriale, individuata tramite l'asset test, dal soggetto assimilato, individuato tramite l'income test. Entrambi i test devono essere verificati annualmente sulla base dell'ultimo bilancio approvato.

Pos e scontrini, sanzioni con tolleranza al 5%

fonte: Il Sole 24 Ore - di: Alessandro Mastromatteo, Benedetto Santacroce leggi tutto
Il decreto legislativo 148/2026 ha introdotto una soglia di tolleranza del 5% per i disallineamenti tra pagamenti elettronici e corrispettivi telematici, escludendo sanzioni amministrative e accessorie. La misura mira a distinguere le normali anomalie operative, come errori dei cassieri o sfasamenti dei sistemi, dalle condotte realmente fraudolente. Il collegamento tra sistemi di pagamento elettronico e registratore telematico resta comunque obbligatorio. In precedenza, la violazione comportava una sanzione di 100 euro per trasmissione, fino a 1.000 euro trimestrali, e poteva determinare anche la sospensione dell'attività. La sospensione scattava, in particolare, dopo quattro violazioni commesse in giorni diversi nell'arco di 5 anni. La soglia del 5% è stata inserita anche nel Testo unico delle sanzioni tributarie, assicurando coerenza con il nuovo sistema applicabile dal 1°gennaio 2027.

Dichiarazione Imu telematica (solo se ci sono variazioni)

fonte: Il Sole 24 Ore - di: Luigi Lovecchio leggi tutto
Oggi entra in vigore il decreto legislativo 147/2026 attuativo della riforma dei tributi locali. Tra le novità emerge che la dichiarazione Tari va presentata entro 90 giorni e non più entro il 30 giugno dell'anno successivo. La disciplina del recupero dei rifiuti urbani delle imprese, con riduzione della quota variabile della tassa, è unificata all'interno della normativa Tari e richiede sempre la presentazione della comunicazione entro il 30 giugno dell'anno precedente. Per l'Imu, invece, si segnala l'introduzione della dichiarazione solo in via telematica, in occasione di variazioni immobiliari, che diventa l'unica modalità per comunicare qualsiasi variazione. Sempre ai fini Imu, viene stabilito che, in presenza di un contenzioso avverso alla rendita catastale, il Comune ha il potere di richiedere la differenza d'imposta entro 5 anni dalla conclusione del procedimento sulla rendita.

Con il registro Cbam il monitoraggio delle merci

fonte: Il Sole 24 Ore - di: Fulvio Liberatore, Benedetto Santacroce leggi tutto
L'Agenzia delle Dogane, con l'avviso dello scorso 6 agosto, ha reso noto che nel registro Cbam (Carbon border adjustment mechanism) è stata attivata la funzionalità di monitoraggio delle dichiarazioni doganali relative alle merci Cbam. Il registro Cbam è il portale al quale gli operatori economici possono iscriversi per presentare e gestire le relazioni Cbam: dal prossimo anno sarà possibile adempiere a quanto richiesto dalla normativa. Il monitoraggio delle dichiarazioni doganali consentirà di verificare se l'ammontare delle proprie importazioni sia prossimo al superamento della soglia di esenzione da ogni obbligo Cbam previsto dalla normativa. Per l'anno in corso la soglia ammonta a 50 tonnellate di massa netta cumulativa per anno.

Comunicazione dei dati sull'acconto del 20% entro i 30 giorni

fonte: Il Sole 24 Ore - di: Roberto Lenzi leggi tutto
Esodati 4.0. Dopo lo scorrimento delle risorse rese disponibili a seguito dei fondi non utilizzati e rimasti in circolo, stanno arrivando alle imprese le Pec dal Gse con l'invito a trasmettere le comunicazioni per coprire gli investimenti rimasti scoperti a causa dell'esaurimento delle disponibilità. A disposizione ci sono 30 giorni per confermare l'acconto del 20%. La comunicazione, a pena di decadenza, deve essere fatta anche dalle aziende che sono chiuse per ferie o hanno diminuito il loro presidio. Le imprese sono invitate anche a trasmettere le comunicazioni con l'indicazione della data e dell'importo del pagamento dell'ultima quota di acconto necessaria al raggiungimento del 20% del costo di acquisizione del bene e il modello di completamento dell'investimento.

Imposte, versamenti con calma

fonte: Italia Oggi - di: Giuliano Mandolesi leggi tutto
La nota tecnica al bollettino delle entrate tributarie di giugno 2026 evidenzia che i contribuenti hanno posticipato il pagamento delle imposte: alla scadenza del 30 giugno i versamenti in autoliquidazione, quelli derivanti dall'elaborazione delle dichiarazioni dei redditi, si sono ridotti del 17,1% rispetto lo scorso anno. In termini numerici si tratta di 600 milioni di euro in meno di Irpef nelle casse dell'Erario che potrebbero però essere stati recuperati entro lo scorso 30 luglio, data in cui i medesimi soggetti chiamati alla cassa potevano corrispondere il saldo 2025 ed il primo acconto 2026 delle imposte con la maggiorazione dello 0,40%. In generale, però, la riduzione delle imposte autoliquidate a giugno è comunque 'assorbita' dalla crescita generale del gettito rilevato nel periodo gennaio-giugno 2026 che segna un +2,1% rispetto al medesimo arco temporale del 2025.

Precompilata per pochi

fonte: Italia Oggi - di: Matteo Rizzi leggi tutto
Sull'invio telematico senza delega Spagna e Francia volano. L'Italia, invece, con 5 milioni di moduli rincorre. Le abitudini, però, sono diverse. Se in Spagna l'invio telematico autonomo è la prassi per la stragrande maggioranza dei cittadini e in Francia la precompilata è ormai uno standard universale erogato sia online sia su carta, l'Italia continua a fare i conti con una forte dipendenza dall'intermediazione. Secondo l'Annual Report on Taxation 2026 della Commissione europea, infatti, un italiano su quattro affida la dichiarazione al commercialista contro una media Ue dell'8%. Nella stagione dichiarativa 2026 il Fisco ha precaricato nel sistema oltre 1,31 miliardi di dati, tra cui poco più di un miliardo di spese sanitarie, 96,5 milioni di premi assicurativi e 71 milioni di Certificazioni uniche.

Irap, richiesta in 48 mesi

fonte: Italia Oggi - di: Ivano Tarquini leggi tutto
La Cassazione tributaria, con la sentenza n. 24175 dello scorso 28 luglio, ha stabilito che il termine di decadenza di 48 mesi per chiedere il rimborso dell'Irap versata in eccedenza non decorre dal pagamento dell'acconto, ma dal versamento del saldo, ogni volta che l'acconto sia stato quantificato con il c.d. metodo storico. E se il saldo non viene versato perché l'acconto ha già coperto per intero l'imposta dovuta, il dies a quo si sposta al giorno in cui quel saldo avrebbe dovuto essere eseguito. I giudici di legittimità hanno accolto il ricorso di un gruppo bancario e cassato con rinvio la decisione della Corte di giustizia tributaria di II grado della Toscana.

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.