{"id":2981,"date":"2022-01-20T09:54:10","date_gmt":"2022-01-20T08:54:10","guid":{"rendered":"http:\/\/www.studioaghem.com\/?p=2981"},"modified":"2022-01-20T09:54:12","modified_gmt":"2022-01-20T08:54:12","slug":"approfondimento-n-02-del-20-gennaio-2022-iva-intraocumunitaria-contratti-di-call-off-stock-e-muovi-modelli-intra","status":"publish","type":"post","link":"http:\/\/www.studioaghem.com\/?p=2981","title":{"rendered":"Approfondimento n. 02 del 20 gennaio 2022: IVA Intraocumunitaria &#8211; Contratti di Call-off Stock e Muovi Modelli Intra"},"content":{"rendered":"<div dir=\"ltr\">\n<div>\n<div dir=\"ltr\">\n<div style=\"font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;\">\n<div dir=\"ltr\">\n<div style=\"font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;\">\n<div dir=\"ltr\">\n<div style=\"font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;\">\n<div dir=\"ltr\">\n<div align=\"justify\">\n<div dir=\"ltr\">\n<div style=\"font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;\">\n<div dir=\"ltr\">\n<div style=\"font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;\">\n<div dir=\"ltr\">\n<div style=\"font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;\">\n<div dir=\"ltr\">\n<div dir=\"ltr\">\n<div style=\"font-size: 12pt; font-family: 'Bookman Old Style'; color: #000000;\">\n<div align=\"justify\">\n<div dir=\"ltr\">\n<div style=\"font-size: 12pt; font-family: 'Bookman Old Style'; color: #000000;\">\n<div>\n<div dir=\"ltr\">\n<div style=\"font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;\">\n<div dir=\"ltr\">\n<div style=\"font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;\">\n<div dir=\"ltr\">\n<div style=\"font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;\">\n<div dir=\"ltr\">\n<div style=\"font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;\">\n<div dir=\"ltr\">\n<div dir=\"ltr\">\n<div align=\"justify\">\n<div dir=\"ltr\">\n<div dir=\"ltr\">\n<div align=\"justify\">\n<div dir=\"ltr\">\n<div style=\"font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;\">\n<div dir=\"ltr\">\n<div dir=\"ltr\">\n<div style=\"font-size: 12pt; font-family: 'Bookman Old Style'; color: #000000;\">\n<div align=\"justify\">\n<div dir=\"ltr\">\n<div style=\"font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;\">\n<div dir=\"ltr\">\n<div dir=\"ltr\">\n<div dir=\"ltr\">\n<div style=\"font-size: 12pt; font-family: 'Bookman Old Style'; color: #000000;\">\n<div align=\"justify\">\n<div dir=\"ltr\">\n<div style=\"font-size: 12pt; font-family: 'Bookman Old Style'; color: #000000;\">\n<div align=\"justify\">\n<div dir=\"ltr\">\n<div style=\"font-size: 12pt; font-family: 'Bookman Old Style'; color: #000000;\">\n<div align=\"justify\">\n<div dir=\"ltr\">\n<div style=\"font-size: 12pt; font-family: 'Bookman Old Style'; color: #000000;\">\n<div dir=\"ltr\">\n<div style=\"font-size: 12pt; font-family: 'Bookman Old Style'; color: #000000;\">\n<div dir=\"ltr\">\n<div style=\"font-size: 12pt; font-family: 'Bookman Old Style'; color: #000000;\">\n<div>\n<div dir=\"ltr\">\n<div style=\"font-size: 12pt; font-family: 'Bookman Old Style'; color: #000000;\">\n<div align=\"justify\">Anticipiamo un aggiornamento specifico per i Clienti che sono direttamente interessati al trattamento dei contratti di \u201cCall-off stock\u201d (anche detti di\u00a0 \u201cconsigment Stock\u201d) la cui disciplina \u00e8 stata oggetto di interventi sia a livello comunitario che, di recente, nazionale.<\/div>\n<div align=\"justify\">Richiamando quanto gi\u00e0 sintetizzato nell\u2019incontro del 3 dicembre 2021, trattasi di <strong>argomento esclusivamente<\/strong> riferito alla <strong>materia \u201cI.V.A.\u201d<\/strong> (<em>che comprende sia l\u2019applicazione dell\u2019imposta che la fatturazione delle operazioni e gli altri <\/em>\u00a0<em>adempimenti derivanti<\/em>) e <strong>NON riguarda altri aspetti<\/strong> <em>(contabilit\u00e0 generale, bilancio e imposte dirette).<\/em><em style=\"font-size: 12pt;\"><span style=\"font-size: 12pt;\">.<\/span>.\u00a0 continua<\/em><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div align=\"justify\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div align=\"justify\"><strong style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\">download documento\u00a0completo<\/strong><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div>\n<div dir=\"ltr\">\n<div style=\"font-size: 12pt; font-family: 'Bookman Old Style'; color: #000000;\">\n<div align=\"justify\">\n<div align=\"justify\">\n<div class=\"page\" title=\"Page 1\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">(formato pdf.zip)<\/span><br \/>\n<span style=\"font-family: verdana, geneva, sans-serif;\"><strong><a href=\"http:\/\/www.studioaghem.com\/news\/2022\/approfondimenti2022\/approfondimento022022.zip\">approfondimento022022.zip<\/a><\/strong><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Anticipiamo un aggiornamento specifico per i Clienti che sono direttamente interessati al trattamento dei contratti di \u201cCall-off stock\u201d (anche detti di\u00a0 \u201cconsigment Stock\u201d) la cui disciplina \u00e8 stata oggetto di interventi sia a livello comunitario che, di recente, nazionale. Richiamando quanto gi\u00e0 sintetizzato nell\u2019incontro del 3 dicembre 2021, trattasi di argomento esclusivamente riferito alla materia &hellip; <\/p>\n<p class=\"link-more\"><a href=\"http:\/\/www.studioaghem.com\/?p=2981\" class=\"more-link\">Leggi tutto<span class=\"screen-reader-text\"> &#8220;Approfondimento n. 02 del 20 gennaio 2022: IVA Intraocumunitaria &#8211; Contratti di Call-off Stock e Muovi Modelli Intra&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-2981","post","type-post","status-publish","format-standard","hentry","category-approfondimenti"],"_links":{"self":[{"href":"http:\/\/www.studioaghem.com\/index.php?rest_route=\/wp\/v2\/posts\/2981","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.studioaghem.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.studioaghem.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.studioaghem.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.studioaghem.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2981"}],"version-history":[{"count":1,"href":"http:\/\/www.studioaghem.com\/index.php?rest_route=\/wp\/v2\/posts\/2981\/revisions"}],"predecessor-version":[{"id":2982,"href":"http:\/\/www.studioaghem.com\/index.php?rest_route=\/wp\/v2\/posts\/2981\/revisions\/2982"}],"wp:attachment":[{"href":"http:\/\/www.studioaghem.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2981"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.studioaghem.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2981"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.studioaghem.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}