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L' IVA negli Enti Locali

L' IVA negli Enti Locali


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About the Book

L'Iva, imposta sul valore aggiunto, fa parte dell'ordinamento italiano da diverso tempo.
Tale imposta trova fondamento e origine nella normativa europea, la quale è recepita ed applicata all'interno dei confini nazionali attraverso svariate norme.
Il testo principale di riferimento in materia di Iva è il D.P.R. 633/1972, denominato Decreto Iva, tutt'ora vigente. Le fonti normative non si limitano solo a questo testo, ma si ramificano in una serie di atti, disposizioni, risoluzioni, circolari e altri documenti elaborati dagli organismi competenti (prima tra tutti, Agenzia delle Entrate) che hanno funzione interpretativa e di direzione delle azioni fiscali dei contribuenti.
Questo scenario multi-fonte rende complessa la gestione delle conoscenze in ambito fiscale.
All'interno del Decreto Iva si trovano tutte le principali norme relative alla gestione dell'imposta; alcuni degli aspetti trattati nel Decreto che maggiormente interessano gli Enti Locali riguardano:
* Presupposti di applicazione dell'imposta.
* Aliquote Iva e differenti applicazioni.
* Calcolo delle liquidazioni periodiche.
* Versamenti.
* Tenuta dei registri Iva.
* Scissione dei pagamenti.
* Reverse charge.
* Adempimenti contabili e amministrativi correlati all'Iva.
* Operazioni con l'estero.
In questo volume si approfondiscono tutti i temi sopra elencati e, in aggiunta:
* Fatturazione elettronica.
* Split payment in ambito commerciale.
* Ravvedimento operoso.
* Acconto Iva.
* Compilazione della Dichiarazione Annuale Iva.
* Attività commerciali degli Enti Locali.


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Product Details
  • ISBN-13: 9798861858212
  • Publisher: Amazon Digital Services LLC - Kdp
  • Binding: Paperback
  • Language: Italian
  • Returnable: N
  • Weight: 217 gr
  • ISBN-10: 886185821X
  • Publisher Date: 19 Sep 2023
  • Height: 216 mm
  • No of Pages: 182
  • Spine Width: 10 mm
  • Width: 140 mm


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