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Criteri di deducibilita' delle perdite su crediti

21 Settembre 2012 - Autore: Dott. LUCIANO CHIARI - Commercialista


<p style="text-align: justify">&nbsp;</p> <p class="MsoFooter" style="margin: 2.4pt 0cm 0pt; tab-stops: 35.4pt"><i style="mso-bidi-font-style: normal"><span style="font-family: 'Times New Roman','serif'; font-size: 10pt; mso-no-proof: yes"><a href="http://www.studiochiari.com/"><font color="#800080">www.studiochiari.com</font></a><o:p></o:p></span></i></p> <p class="MsoFooter" style="margin: 2.4pt 0cm 0pt; tab-stops: 35.4pt"><i style="mso-bidi-font-style: normal"><span style="font-family: 'Times New Roman','serif'; font-size: 10pt; mso-no-proof: yes"><o:p>&nbsp;</o:p></span></i></p> <p class="MsoNormal" align="center" style="text-align: center; line-height: 130%; margin: 6pt -2.6pt 0pt 0cm; tab-stops: 148.85pt"><b><span style="line-height: 130%; font-family: 'Times New Roman','serif'; color: red; font-size: 16pt">Criteri di deducibilit&agrave; delle perdite su crediti<o:p></o:p></span></b></p> <p class="MsoNormal" align="center" style="text-align: center; line-height: 130%; margin: 6pt -2.6pt 0pt 0cm; tab-stops: 148.85pt"><b><span style="line-height: 130%; font-family: 'Times New Roman','serif'; color: red; font-size: 11pt">Novit&agrave; del <span style="letter-spacing: -0.1pt">DL 22.6</span>.2012 n. 83 convertito nella L. 7.8.2012 n. 134<o:p></o:p></span></b></p> <p class="MsoNormal" align="center" style="text-align: center; line-height: 130%; margin: 6pt -2.6pt 0pt 0cm; tab-stops: 148.85pt"><b><span style="line-height: 130%; font-family: 'Times New Roman','serif'; letter-spacing: -0.15pt; color: red; font-size: 11pt"><o:p>&nbsp;</o:p></span></b></p> <p class="MsoNormal" align="center" style="text-align: center; line-height: 130%; margin: 6pt -2.6pt 0pt 0cm; tab-stops: 148.85pt"><b><span style="line-height: 130%; font-family: 'Times New Roman','serif'; letter-spacing: -0.15pt; color: red; font-size: 11pt"><o:p>&nbsp;</o:p></span></b></p> <p class="MsoNormal" align="center" style="text-align: center; margin: 2.4pt 5.9pt 0pt 0cm; mso-outline-level: 1"><b><span style="font-family: 'Times New Roman','serif'">INDICE<o:p></o:p></span></b></p> <p class="MsoNormal" align="center" style="text-align: center; margin: 2.4pt 5.9pt 0pt 0cm; mso-outline-level: 1"><b><span style="font-family: 'Times New Roman','serif'"><o:p>&nbsp;</o:p></span></b></p> <p class="MsoToc1" style="margin: 5pt 0cm 0pt; mso-pagination: none"><a name="_Toc476132408"></a><a name="_Toc476113909"></a><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2"><font face="Arial">1 - <b>Premessa</b></font></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoToc1" style="margin: 5pt 0cm 0pt; mso-pagination: none"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2"><font face="Arial">2 - <b>Debitori assoggettati a procedure concorsuali e istituti assimilati</b></font></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoToc2" style="text-indent: 4.55pt; margin: 2.4pt 0cm 0pt 11.05pt; mso-pagination: none"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2"><font face="Arial">2.1 - <i>Piani attestati di risanamento</i></font></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoToc2" style="text-indent: 4.55pt; margin: 2.4pt 0cm 0pt 11.05pt; mso-pagination: none"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2"><font face="Arial">2.2 - <i>Decorrenza</i></font></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoToc1" style="margin: 5pt 0cm 0pt; mso-pagination: none"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2"><font face="Arial">3 - <b>Debitori non assoggettati a procedure concorsuali</b></font></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoToc2" style="text-indent: 4.55pt; margin: 2.4pt 0cm 0pt 11.05pt; mso-pagination: none"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2"><font face="Arial">3.1 - <i>Ammontare del credito e relativa scadenza</i></font></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoToc3" style="margin: 2.4pt 0cm 0pt 35.45pt; mso-pagination: none"><font face="Arial"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2">3.1.1 - </font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><span style="font-size: 9pt">Individuazione dei crediti di modesta entit&agrave;</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></p> <p class="MsoToc3" style="margin: 2.4pt 0cm 0pt 35.45pt; mso-pagination: none"><font face="Arial"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2">3.1.2 - </font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><span style="font-size: 9pt">Individuazione delle imprese di rilevante dimensione</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></p> <p class="MsoToc2" style="text-indent: 4.55pt; margin: 2.4pt 0cm 0pt 11.05pt; mso-pagination: none"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2"><font face="Arial">3.2 - <i>Prescrizione del diritto alla riscossione del credito</i></font></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoToc2" style="text-indent: 4.55pt; margin: 2.4pt 0cm 0pt 11.05pt; mso-pagination: none"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2"><font face="Arial">3.3 - <i>Decorrenza</i></font></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoToc1" style="margin: 5pt 0cm 0pt; mso-pagination: none"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2"><font face="Arial">4 - <b>Soggetti IAS/IFRS</b></font></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoToc2" style="text-indent: 4.55pt; margin: 2.4pt 0cm 0pt 11.05pt; mso-pagination: none"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2"><font face="Arial">4.1 - <i>Individuazione degli eventi estintivi</i></font></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoToc2" style="text-indent: 4.55pt; margin: 2.4pt 0cm 0pt 11.05pt; mso-pagination: none"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><font size="2"><font face="Arial">4.2 - <i>Decorrenza</i></font></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm 0pt; mso-pagination: none"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><o:p>&nbsp;</o:p></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoNormal" align="center" style="text-align: center; margin: 2.4pt 0cm 0pt; mso-pagination: none"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591">* * * * *</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="tit1cliente" style="page-break-after: auto; text-align: justify; margin: 18pt 0cm 3pt; mso-pagination: none"><span style="mso-bookmark: _Toc476113909"><span style="mso-bookmark: _Toc476132408"><span style="mso-bookmark: _Toc477261947"><span style="mso-bookmark: _Toc1905941"><span style="mso-bookmark: _Toc34556724"><span style="mso-bookmark: _Toc63073369"><span style="mso-bookmark: _Toc63490030"><span style="mso-bookmark: _Toc96320601"><span style="mso-bookmark: _Toc127085170"><span style="mso-bookmark: _Toc189480856"><span style="mso-bookmark: _Toc252446184"><span style="mso-bookmark: _Toc257708138"><span style="mso-bookmark: _Toc257873199"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><a name="_Toc299532630"><span style="mso-bookmark: _Toc299720702"><span style="mso-bookmark: _Toc304441967"><span style="mso-bookmark: _Toc304799097"><span style="mso-bookmark: _Toc310499982"><span style="mso-bookmark: _Toc311539994"><span style="mso-bookmark: _Toc312219634"><span style="mso-bookmark: _Toc329265765"><span style="mso-bookmark: _Toc335817540"><span style="color: red"><strong><font size="2" face="Arial">1 - </font></strong></span></span></span></span></span></span></span></span></span></a></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><strong><font face="Arial"><font size="2"><span style="mso-bookmark: _Toc299113375"><span style="mso-bookmark: _Toc299113591"><span style="mso-bookmark: _Toc299532630"><span style="mso-bookmark: _Toc299720702"><span style="mso-bookmark: _Toc304441967"><span style="mso-bookmark: _Toc304799097"><span style="mso-bookmark: _Toc310499982"><span style="mso-bookmark: _Toc311539994"><span style="mso-bookmark: _Toc312219634"><span style="mso-bookmark: _Toc329265765"><span style="mso-bookmark: _Toc335817540"><span style="color: red">Premessa</span></span></span></span></span></span></span></span></span></span></span></span><span style="color: red"><o:p></o:p></span></font></font></strong></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><a name="_Toc295978560"></a><a name="_Toc295916290"><span style="mso-bookmark: _Toc295978560"><font face="Arial"><font size="2"><span style="letter-spacing: -0.1pt">Con le modifiche introdotte </span><span style="letter-spacing: -0.2pt">dall&rsquo;art. 33 co. 5 del DL 22.6.2012 n. 83 </span><span style="letter-spacing: -0.1pt">convertito nella L. 7.8.2012 n. </span>134, sono state ampliate le ipotesi di deducibilit&agrave; automatica delle perdite su crediti in capo ai soggetti titolari di reddito d&rsquo;impresa.</font></font></span></a></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">Le modifiche interessano:</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">sia le perdite relative a crediti vantati nei confronti di debitori assoggettati a procedure concorsuali e istituti assimilati;</font></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">sia le perdite relative a crediti vantati nei confronti di debitori non assoggettati a procedure concorsuali e istituti assimilati.</font></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><font size="2" face="Arial">Regole particolari sono poi state previste per i soggetti che redigono il bilancio in base ai principi contabili internazionali.</font></span></span></p> <p class="tit1cliente" style="page-break-after: auto; text-align: justify; margin: 17pt 0cm 3pt; mso-pagination: none"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><a name="_Toc335817523"><span style="mso-bookmark: _Toc335817541"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><span style="color: red"><strong><font size="2" face="Arial">2 - Debitori assoggettati a procedure concorsuali e istituti assimilati</font></strong></span></span></span></span></a><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><span style="color: red"><o:p></o:p></span></span></span></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font face="Arial"><font size="2"><span style="letter-spacing: -0.1pt">Viene consentita la deducibilit&agrave; immediata delle perdite generatesi per effetto dell&rsquo;omologazione, da </span><span style="letter-spacing: -0.2pt">parte del Tribunale, di un accordo di ristrutturazione dei debiti (ai sensi dell&rsquo;art. 182-<i>bis</i> del RD 267/42).<o:p></o:p></span></font></font></span></span></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Prima dell&rsquo;intervento normativo, la deducibilit&agrave; delle perdite in esame era comunque subordinata alla dimostrazione dell&rsquo;irrecuperabilit&agrave; del credito.</font></span></span></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font face="Arial"><font size="2"><span style="letter-spacing: -0.1pt">In seguito alla modifica, invece, le perdite su crediti sono </span>&ldquo;automaticamente&rdquo; deducibili se il debitore &egrave; assoggettato alle seguenti procedure e istituti assimilati:</font></font></span></span></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">fallimento (come prima);</font></span></span></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">liquidazione coatta amministrativa (come prima);</font></span></span></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">concordato preventivo (come prima);</font></span></span></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">amministrazione straordinaria (come prima);</font></span></span></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">accordo di ristrutturazione dei debiti (novit&agrave;).</font></span></span></span></span></p> <p class="tit2cliente" style="page-break-after: auto; text-align: justify; margin: 15pt 0cm 3pt; mso-pagination: none"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><a name="_Toc335817524"><span style="mso-bookmark: _Toc335817542"><strong><font size="2" face="Arial">2.1 - Piani attestati di risanamento</font></strong></span></a></span></span></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Anche dopo le suddette novit&agrave;, continuano a restare esclusi dagli istituti che consentono la deducibilit&agrave; automatica delle perdite su crediti i piani di risanamento attestati da un professionista qualificato (ai sensi dell&rsquo;art. 67 co. 1 lett. d) del RD 267/42).</font></span></span></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2"><font face="Arial"><span style="letter-spacing: -0.1pt">Pertanto, le eventuali perdite su crediti conseguenti all&rsquo;esecuzione di tali piani non sono automatica</span>mente deducibili, ma lo divengono al sussistere degli &ldquo;elementi certi e precisi&rdquo;, secondo gli ordinari criteri.</font></font></span></span></span></span></p> <p class="tit2cliente" style="page-break-after: auto; text-align: justify; margin: 15pt 0cm 3pt; mso-pagination: none"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><a name="_Toc335817525"><span style="mso-bookmark: _Toc335817543"><strong><font size="2" face="Arial">2.2 - Decorrenza</font></strong></span></a></span></span></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">La modifica normativa in esame &egrave; priva di una specifica disposizione di decorrenza. </font></span></span></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2"><font face="Arial"><span style="letter-spacing: -0.2pt">In base a quanto stabilito dal c.d. </span><span style="letter-spacing: -0.1pt">&ldquo;Statuto dei diritti del contribuente&rdquo; (L. 212/2000), la stessa</span> dovrebbe applicarsi dal periodo d&rsquo;imposta 2013 (soggetti &ldquo;solari&rdquo;). </font></font></span></span></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt; mso-pagination: none"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Occorre peraltro considerare che il citato Statuto si propone di tutelare il contribuente da immediati aggravi d&rsquo;imposta. Tenuto conto che, nel caso di specie, l&rsquo;evidenziata esigenza di tutela non sussiste (atteso che la novit&agrave; normativa &egrave; favorevole al contribuente stesso), si propende per la decorrenza della norma gi&agrave; dal periodo d&rsquo;imposta 2012.</font></span></span></span></span></p> <p class="MsoBodyText" style="margin: 2.4pt 0cm 0pt; mso-pagination: none"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><o:p><font size="2" face="Arial">&nbsp;</font></o:p></span></span></span></span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style="border-bottom: medium none; border-left: medium none; border-collapse: collapse; border-top: medium none; border-right: medium none; mso-table-layout-alt: fixed; mso-border-alt: double windowtext .75pt; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt; mso-border-insideh: .25pt solid windowtext; mso-border-insidev: .25pt solid windowtext"> <thead> <tr style="height: 15pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td width="577" colspan="2" style="border-bottom: #ece9d8; border-left: windowtext 1pt double; padding-bottom: 0cm; padding-left: 3.5pt; width: 432.55pt; padding-right: 3.5pt; background: #e5e5e5; height: 15pt; border-top: windowtext 1pt double; border-right: windowtext 1pt double; padding-top: 0cm; mso-border-top-alt: double windowtext .75pt; mso-border-left-alt: double windowtext .75pt; mso-border-right-alt: double windowtext .75pt; mso-shading: white; mso-pattern: gray-10 auto"> <p class="testotabella" align="center" style="text-align: center; margin: 2pt 1.4pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><b><span style="font-size: 8pt"><font face="Arial">PROCEDURE E ISTITUTI CHE CONSENTONO LA DEDUCIBILIT&Agrave; AUTOMATICA DELLE PERDITE SU CREDITI<o:p></o:p></font></span></b></span></span></span></span></p> </td> </tr> <tr style="height: 15pt; mso-yfti-irow: 1"> <td width="288" style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt double; padding-bottom: 0cm; padding-left: 3.5pt; width: 216.25pt; padding-right: 3.5pt; background: #e5e5e5; height: 15pt; border-top: windowtext 1pt solid; border-right: windowtext 1pt solid; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-left-alt: double windowtext .75pt; mso-shading: white; mso-pattern: gray-10 auto"> <p class="testotabella" align="center" style="text-align: center; margin: 2pt 1.4pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><b><font face="Arial"><font size="2">Fino al 2011<o:p></o:p></font></font></b></span></span></span></span></p> </td> <td width="288" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; padding-left: 3.5pt; width: 216.3pt; padding-right: 3.5pt; background: #e5e5e5; height: 15pt; border-top: windowtext 1pt solid; border-right: windowtext 1pt double; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-left-alt: solid windowtext .25pt; mso-border-right-alt: double windowtext .75pt; mso-shading: white; mso-pattern: gray-10 auto"> <p class="testotabella" align="center" style="text-align: center; margin: 2pt 1.4pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><b><font face="Arial"><font size="2">Dal 2012<o:p></o:p></font></font></b></span></span></span></span></p> </td> </tr> </thead> <tbody> <tr style="mso-yfti-irow: 2"> <td width="288" style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt double; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 216.25pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-top-alt: solid windowtext .25pt; mso-border-left-alt: double windowtext .75pt"> <p class="testotabella" align="center" style="text-align: center; margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Fallimento</font></span></span></span></span></p> </td> <td width="288" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 216.3pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt double; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-top-alt: solid windowtext .25pt; mso-border-left-alt: solid windowtext .25pt; mso-border-right-alt: double windowtext .75pt"> <p class="testotabella" align="center" style="text-align: center; margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Fallimento</font></span></span></span></span></p> </td> </tr> <tr style="mso-yfti-irow: 3"> <td width="288" style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt double; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 216.25pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-top-alt: solid windowtext .25pt; mso-border-left-alt: double windowtext .75pt"> <p class="testotabella" align="center" style="text-align: center; margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Liquidazione coatta amministrativa</font></span></span></span></span></p> </td> <td width="288" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 216.3pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt double; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-top-alt: solid windowtext .25pt; mso-border-left-alt: solid windowtext .25pt; mso-border-right-alt: double windowtext .75pt"> <p class="testotabella" align="center" style="text-align: center; margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Liquidazione coatta amministrativa</font></span></span></span></span></p> </td> </tr> <tr style="mso-yfti-irow: 4"> <td width="288" style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt double; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 216.25pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-top-alt: solid windowtext .25pt; mso-border-left-alt: double windowtext .75pt"> <p class="testotabella" align="center" style="text-align: center; margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Concordato preventivo</font></span></span></span></span></p> </td> <td width="288" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 216.3pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt double; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-top-alt: solid windowtext .25pt; mso-border-left-alt: solid windowtext .25pt; mso-border-right-alt: double windowtext .75pt"> <p class="testotabella" align="center" style="text-align: center; margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Concordato preventivo</font></span></span></span></span></p> </td> </tr> <tr style="mso-yfti-irow: 5"> <td width="288" style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt double; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 216.25pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-top-alt: solid windowtext .25pt; mso-border-left-alt: double windowtext .75pt"> <p class="testotabella" align="center" style="text-align: center; margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font face="Arial"><font size="2">Amministrazione straordinaria<b><o:p></o:p></b></font></font></span></span></span></span></p> </td> <td width="288" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 216.3pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt double; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-top-alt: solid windowtext .25pt; mso-border-left-alt: solid windowtext .25pt; mso-border-right-alt: double windowtext .75pt"> <p class="testotabella" align="center" style="text-align: center; margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font face="Arial"><font size="2">Amministrazione straordinaria<b><o:p></o:p></b></font></font></span></span></span></span></p> </td> </tr> <tr style="mso-yfti-irow: 6; mso-yfti-lastrow: yes"> <td width="288" style="border-bottom: windowtext 1pt double; border-left: windowtext 1pt double; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 216.25pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm; mso-border-top-alt: solid .25pt; mso-border-left-alt: double .75pt; mso-border-right-alt: solid .25pt; mso-border-bottom-alt: double .75pt; mso-border-color-alt: windowtext"> <p class="testotabella" align="center" style="text-align: center; margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">„Ÿ</font></span></span></span></span></p> </td> <td width="288" style="border-bottom: windowtext 1pt double; border-left: #ece9d8; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 216.3pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt double; padding-top: 0cm; mso-border-top-alt: solid .25pt; mso-border-left-alt: solid .25pt; mso-border-right-alt: double .75pt; mso-border-bottom-alt: double .75pt; mso-border-color-alt: windowtext"> <p class="testotabella" align="center" style="text-align: center; margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font face="Arial"><font size="2">Accordi di ristrutturazione dei debiti<b><o:p></o:p></b></font></font></span></span></span></span></p> </td> </tr> </tbody> </table> </div> <p class="tit1cliente" style="page-break-after: auto; text-align: justify; margin: 18pt 0cm 3pt; mso-pagination: none"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><a name="_Toc335817526"><span style="mso-bookmark: _Toc335817544"><span style="color: red"><strong><font size="2" face="Arial">3 - Debitori non assoggettati a procedure concorsuali</font></strong></span></span></a><span style="color: red"><o:p></o:p></span></span></span></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">&Egrave; stato stabilito che gli &ldquo;elementi certi e precisi&rdquo;, atti a fondare il diritto alla deducibilit&agrave; della perdita in ipotesi diverse dalle procedure concorsuali, sussistono &ldquo;in ogni caso&rdquo; quando, in alternativa:</font></span></span></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">il credito &egrave; di modesta entit&agrave; ed &egrave; decorso un periodo di sei mesi dalla scadenza del pagamento;</font></span></span></span></span></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">il diritto alla riscossione del credito &egrave; prescritto.</font></span></span></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Le due condizioni (entit&agrave; e anzianit&agrave; del credito, da un lato, e prescrizione del diritto, dall&rsquo;altro) sono tra loro alternative. &Egrave; quindi sufficiente che ricorra una delle due per poter dedurre la perdita, senza <span style="letter-spacing: -0.1pt">che sia necessario fornire ulteriori prove. Ad esempio, basta che il diritto </span>alla riscossione del credito sia prescritto, indipendentemente dall&rsquo;entit&agrave; del credito e dalla sua scadenza. </font></span></span></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">In pratica, per i crediti di modesta entit&agrave;, il criterio della prescrizione si affianca a quello dell&rsquo;anzianit&agrave;.</font></span></span></span></span></p> <p class="tit2cliente" style="page-break-after: auto; text-align: justify; margin: 16pt 0cm 3pt; mso-pagination: none"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><a name="_Toc335817527"><span style="mso-bookmark: _Toc335817545"><strong><font size="2" face="Arial">3.1 - Ammontare del credito e relativa scadenza</font></strong></span></a><strong><font size="2" face="Arial"> </font></strong></span></span></span></span></p> <p class="t3dopot2" style="page-break-after: auto; text-align: justify; margin: 3pt 0cm; mso-pagination: none"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><a name="_Toc335817528"><span style="mso-bookmark: _Toc335817546"><span style="mso-ansi-language: IT"><strong><font size="2" face="Arial">3.1.1 - Individuazione dei crediti di modesta entit&agrave;</font></strong></span></span></a></span></span></span></span><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><span style="mso-ansi-language: IT"><o:p></o:p></span></span></span></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><span style="letter-spacing: -0.1pt"><font size="2"><font face="Arial">Ai fini della norma in esame, il credito &egrave; considerato di &ldquo;modesta entit&agrave;&rdquo; quando risulta di importo non superiore a:<o:p></o:p></font></font></span></span></span></span></span></p> <p class="pallino1" style="text-align: justify; line-height: 11.7pt; text-indent: -18.4pt; margin: 4pt 0cm 0pt 29.75pt; tab-stops: list 29.75pt; mso-list: l0 level1 lfo2"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><span style="font-family: Symbol; font-size: 9.5pt; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore">&middot;<span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">5.000,00 euro, per le imprese di pi&ugrave; rilevante dimensione;</font></span></span></span></span></p> <p class="pallino1" style="text-align: justify; line-height: 11.7pt; text-indent: -18.4pt; margin: 4pt 0cm 0pt 29.75pt; tab-stops: list 29.75pt; mso-list: l0 level1 lfo2"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><span style="font-family: Symbol; font-size: 9.5pt; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore">&middot;<span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">2.500,00 euro, per le altre imprese.</font></span></span></span></span></p> <p class="tit3-circliente" style="text-align: justify; margin: 15pt 5.95pt 2pt 0cm"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><a name="_Toc335817529"><span style="mso-bookmark: _Toc335817547"><strong><font size="2" face="Arial">3.1.2 - Individuazione delle imprese di rilevante dimensione</font></strong></span></a></span></span></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Si considerano imprese di pi&ugrave; rilevante dimensione quelle che conseguono un volume d&rsquo;affari o ricavi non inferiori a una determinata soglia, fissata:</font></span></span></span></span></p> <p class="pallino1" style="text-align: justify; line-height: 11.7pt; text-indent: -18.4pt; margin: 4pt 0cm 0pt 29.75pt; tab-stops: list 29.75pt; mso-list: l0 level1 lfo2"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><span style="font-family: Symbol; font-size: 9.5pt; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore">&middot;<span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">a 300.000.000,00 di euro, fino al 2009;</font></span></span></span></span></p> <p class="pallino1" style="text-align: justify; line-height: 11.7pt; text-indent: -18.4pt; margin: 4pt 0cm 0pt 29.75pt; tab-stops: list 29.75pt; mso-list: l0 level1 lfo2"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><span style="font-family: Symbol; font-size: 9.5pt; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore">&middot;<span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">a 200.000.000,00 di euro, per il 2010;</font></span></span></span></span></p> <p class="pallino1" style="text-align: justify; line-height: 11.7pt; text-indent: -18.4pt; margin: 4pt 0cm 0pt 29.75pt; tab-stops: list 29.75pt; mso-list: l0 level1 lfo2"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><span style="font-family: Symbol; font-size: 9.5pt; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore">&middot;<span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">a 150.000.000,00 di euro, per il 2011.</font></span></span></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Il suddetto parametro dimensionale avrebbe dovuto essere ridotto a 100.000.000,00 di euro entro il 31.12.2011 secondo le modalit&agrave; stabilite da un apposito provvedimento dell&rsquo;Agenzia delle Entrate, ad oggi non ancora emanato.</font></span></span></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Peraltro, sulla scorta di quanto sostenuto dalle istruzioni al modello UNICO 2012 SC e dalla circ. Agenzia delle Entrate 31.5.2012 n. 18, il pi&ugrave; basso limite di 100.000.000,00 di euro dovrebbe ritenersi gi&agrave; applicabile.</font></span></span></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><o:p><font size="2" face="Arial">&nbsp;</font></o:p></span></span></span></span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style="border-bottom: medium none; border-left: medium none; border-collapse: collapse; border-top: medium none; border-right: medium none; mso-table-layout-alt: fixed; mso-border-alt: double windowtext .75pt; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt; mso-border-insideh: .25pt solid windowtext; mso-border-insidev: .25pt solid windowtext"> <thead> <tr style="height: 15pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td width="577" colspan="2" style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt double; padding-bottom: 0cm; padding-left: 3.5pt; width: 432.55pt; padding-right: 3.5pt; background: #e5e5e5; height: 15pt; border-top: windowtext 1pt double; border-right: windowtext 1pt double; padding-top: 0cm; mso-border-alt: double windowtext .75pt; mso-shading: white; mso-pattern: gray-10 auto; mso-border-bottom-alt: solid windowtext .25pt"> <p class="testotabella" align="center" style="text-align: center; margin: 2pt 1.4pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><b><span style="font-size: 8pt"><font face="Arial">CREDITO DI MODESTA ENTIT&Agrave;<o:p></o:p></font></span></b></span></span></span></span></p> </td> </tr> <tr style="height: 15pt; mso-yfti-irow: 1"> <td width="196" style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt double; padding-bottom: 0cm; padding-left: 3.5pt; width: 146.7pt; padding-right: 3.5pt; background: #e5e5e5; height: 15pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm; mso-border-top-alt: double .75pt; mso-border-left-alt: double .75pt; mso-border-right-alt: solid .25pt; mso-shading: white; mso-pattern: gray-10 auto; mso-border-bottom-alt: solid .25pt; mso-border-color-alt: windowtext"> <p class="testotabella" align="center" style="text-align: center; margin: 2pt 1.4pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><b><font size="2"><font face="Arial">Ammontare del credito<o:p></o:p></font></font></b></span></span></span></span></p> </td> <td width="381" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; padding-left: 3.5pt; width: 285.85pt; padding-right: 3.5pt; background: #e5e5e5; height: 15pt; border-top: #ece9d8; border-right: windowtext 1pt double; padding-top: 0cm; mso-border-top-alt: double .75pt; mso-border-left-alt: solid .25pt; mso-border-right-alt: double .75pt; mso-shading: white; mso-pattern: gray-10 auto; mso-border-bottom-alt: solid .25pt; mso-border-color-alt: windowtext"> <p class="testotabella" align="center" style="text-align: center; margin: 2pt 1.4pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><b><font size="2"><font face="Arial">Dimensione dell&rsquo;impresa<o:p></o:p></font></font></b></span></span></span></span></p> </td> </tr> </thead> <tbody> <tr style="mso-yfti-irow: 2"> <td width="196" style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt double; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 146.7pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-top-alt: solid windowtext .25pt; mso-border-left-alt: double windowtext .75pt"> <p class="testotabella" align="center" style="text-align: center; margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">&le; 5.000,00 euro</font></span></span></span></span></p> </td> <td width="381" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 285.85pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt double; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-top-alt: solid windowtext .25pt; mso-border-left-alt: solid windowtext .25pt; mso-border-right-alt: double windowtext .75pt"> <p class="testotabella" align="center" style="text-align: center; margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Volume d&rsquo;affari o ricavi &ge; 100.000.000,00 di euro</font></span></span></span></span></p> </td> </tr> <tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes"> <td width="196" style="border-bottom: windowtext 1pt double; border-left: windowtext 1pt double; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 146.7pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm; mso-border-top-alt: solid .25pt; mso-border-left-alt: double .75pt; mso-border-right-alt: solid .25pt; mso-border-bottom-alt: double .75pt; mso-border-color-alt: windowtext"> <p class="testotabella" align="center" style="text-align: center; margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">&le; 2.500,00 euro</font></span></span></span></span></p> </td> <td width="381" style="border-bottom: windowtext 1pt double; border-left: #ece9d8; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 285.85pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt double; padding-top: 0cm; mso-border-top-alt: solid .25pt; mso-border-left-alt: solid .25pt; mso-border-right-alt: double .75pt; mso-border-bottom-alt: double .75pt; mso-border-color-alt: windowtext"> <p class="testotabella" align="center" style="text-align: center; margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2"><font face="Arial">Volume d&rsquo;affari o ricavi &lt; 100.000.000,00 di euro<b><o:p></o:p></b></font></font></span></span></span></span></p> </td> </tr> </tbody> </table> </div> <p class="tit2cliente" style="page-break-after: auto; text-align: justify; margin: 16pt 0cm 3pt; mso-pagination: none"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><a name="_Toc335817530"><span style="mso-bookmark: _Toc335817548"><strong><font size="2" face="Arial">3.2 - Prescrizione del diritto alla riscossione del credito</font></strong></span></a></span></span></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Per effetto delle novit&agrave; introdotte dal DL 83/2012 convertito, gli &ldquo;elementi certi e precisi&rdquo; che legittimano la deducibilit&agrave; della perdita sussistono anche quando il diritto alla riscossione del credito &egrave; prescritto. </font></span></span></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Pertanto, decorsi i termini per la prescrizione del credito in base alle norme civilistiche, la deducibi<span style="letter-spacing: -0.1pt">lit&agrave; della perdita &egrave; &ldquo;automatica&rdquo;. In ogni caso, non dovrebbe essere p</span>reclusa la deduzione di perdite su crediti prima del decorso del termine di prescrizione, laddove si ritenga che l&rsquo;irrecuperabilit&agrave; del credito si sia gi&agrave; manifestata.</font></span></span></span></span></p> <p class="titolo4cliente" style="text-align: justify; margin: 11pt 0cm 2pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><strong><em><font size="2" face="Arial">Termini di prescrizione</font></em></strong></span></span></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Di regola, i diritti si estinguono per prescrizione decorsi 10 anni. </font></span></span></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Peraltro, in determinate ipotesi, sono previsti termini pi&ugrave; brevi. Di seguito, si fornisce una tabella riepilogativa dei casi di maggior interesse per i titolari di reddito d&rsquo;impresa.</font></span></span></span></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><o:p><font size="2" face="Arial">&nbsp;</font></o:p></span></span></span></span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style="border-bottom: medium none; border-left: medium none; border-collapse: collapse; border-top: medium none; border-right: medium none; mso-table-layout-alt: fixed; mso-border-alt: double windowtext .75pt; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt; mso-border-insideh: .25pt solid windowtext; mso-border-insidev: .25pt solid windowtext"> <thead> <tr style="height: 15pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td width="441" style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt double; padding-bottom: 0cm; padding-left: 3.5pt; width: 331pt; padding-right: 3.5pt; background: #e5e5e5; height: 15pt; border-top: windowtext 1pt double; border-right: windowtext 1pt solid; padding-top: 0cm; mso-border-top-alt: double .75pt; mso-border-left-alt: double .75pt; mso-border-right-alt: solid .25pt; mso-shading: white; mso-pattern: gray-10 auto; mso-border-bottom-alt: solid .25pt; mso-border-color-alt: windowtext"> <p class="testotabella" align="center" style="text-align: center; margin: 2pt 1.4pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><b><span style="font-size: 8pt"><font face="Arial">TIPOLOGIA DI CREDITO<o:p></o:p></font></span></b></span></span></span></span></p> </td> <td width="135" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; padding-left: 3.5pt; width: 101.55pt; padding-right: 3.5pt; background: #e5e5e5; height: 15pt; border-top: windowtext 1pt double; border-right: windowtext 1pt double; padding-top: 0cm; mso-border-top-alt: double .75pt; mso-border-left-alt: solid .25pt; mso-border-right-alt: double .75pt; mso-shading: white; mso-pattern: gray-10 auto; mso-border-bottom-alt: solid .25pt; mso-border-color-alt: windowtext"> <p class="testotabella" align="center" style="text-align: center; margin: 2pt 1.4pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><b><span style="font-size: 8pt"><font face="Arial">TERMINE DI PRESCRIZIONE<o:p></o:p></font></span></b></span></span></span></span></p> </td> </tr> </thead> <tbody> <tr style="mso-yfti-irow: 1"> <td width="441" style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt double; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 331pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-top-alt: solid windowtext .25pt; mso-border-left-alt: double windowtext .75pt"> <p class="testotabella" style="margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Tutti i diritti per cui non &egrave; prevista una deroga specifica (<b>regola generale</b>)</font></span></span></span></span></p> </td> <td width="135" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 101.55pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt double; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-top-alt: solid windowtext .25pt; mso-border-left-alt: solid windowtext .25pt; mso-border-right-alt: double windowtext .75pt"> <p class="testotabella" align="center" style="text-align: center; margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">10 anni</font></span></span></span></span></p> </td> </tr> <tr style="mso-yfti-irow: 2"> <td width="441" style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt double; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 331pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-top-alt: solid windowtext .25pt; mso-border-left-alt: double windowtext .75pt"> <p class="testotabella" style="margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Crediti derivanti da somministrazioni di beni e servizi da cui scaturiscono pagamenti periodici</font></span></span></span></span></p> </td> <td width="135" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 101.55pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt double; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-top-alt: solid windowtext .25pt; mso-border-left-alt: solid windowtext .25pt; mso-border-right-alt: double windowtext .75pt"> <p class="testotabella" align="center" style="text-align: center; margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">5 anni</font></span></span></span></span></p> </td> </tr> <tr style="mso-yfti-irow: 3"> <td width="441" style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt double; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 331pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-top-alt: solid windowtext .25pt; mso-border-left-alt: double windowtext .75pt"> <p class="testotabella" style="margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Canoni e ogni pagamento periodico ad anno o in termini pi&ugrave; brevi</font></span></span></span></span></p> </td> <td width="135" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 101.55pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt double; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-top-alt: solid windowtext .25pt; mso-border-left-alt: solid windowtext .25pt; mso-border-right-alt: double windowtext .75pt"> <p class="testotabella" align="center" style="text-align: center; margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font face="Arial"><font size="2">5 anni<b><o:p></o:p></b></font></font></span></span></span></span></p> </td> </tr> <tr style="mso-yfti-irow: 4"> <td width="441" style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt double; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 331pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-top-alt: solid windowtext .25pt; mso-border-left-alt: double windowtext .75pt"> <p class="testotabella" style="margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font face="Arial"><font size="2">Indennit&agrave; spettanti per la cessazione del rapporto di lavoro<b><o:p></o:p></b></font></font></span></span></span></span></p> </td> <td width="135" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 101.55pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt double; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-top-alt: solid windowtext .25pt; mso-border-left-alt: solid windowtext .25pt; mso-border-right-alt: double windowtext .75pt"> <p class="testotabella" align="center" style="text-align: center; margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font face="Arial"><font size="2">5 anni<b><o:p></o:p></b></font></font></span></span></span></span></p> </td> </tr> <tr style="mso-yfti-irow: 5"> <td width="441" style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt double; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 331pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-top-alt: solid windowtext .25pt; mso-border-left-alt: double windowtext .75pt"> <p class="testotabella" style="margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Provvigione del mediatore</font></span></span></span></span></p> </td> <td width="135" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 101.55pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt double; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-top-alt: solid windowtext .25pt; mso-border-left-alt: solid windowtext .25pt; mso-border-right-alt: double windowtext .75pt"> <p class="testotabella" align="center" style="text-align: center; margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font face="Arial"><font size="2">1 anno<b><o:p></o:p></b></font></font></span></span></span></span></p> </td> </tr> <tr style="mso-yfti-irow: 6"> <td width="441" style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt double; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 331pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-top-alt: solid windowtext .25pt; mso-border-left-alt: double windowtext .75pt"> <p class="testotabella" style="margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Crediti derivanti da prestazioni di spedizione e trasporto (nel caso di trasporto che termina o inizia fuori Europa)</font></span></span></span></span></p> </td> <td width="135" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 101.55pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt double; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-top-alt: solid windowtext .25pt; mso-border-left-alt: solid windowtext .25pt; mso-border-right-alt: double windowtext .75pt"> <p class="testotabella" align="center" style="text-align: center; margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font face="Arial"><font size="2">18 mesi<b><o:p></o:p></b></font></font></span></span></span></span></p> </td> </tr> <tr style="mso-yfti-irow: 7"> <td width="441" style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt double; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 331pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-top-alt: solid windowtext .25pt; mso-border-left-alt: double windowtext .75pt"> <p class="testotabella" style="margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Crediti derivanti da prestazioni di spedizione e trasporto (altri casi)</font></span></span></span></span></p> </td> <td width="135" style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 101.55pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt double; padding-top: 0cm; mso-border-alt: solid windowtext .25pt; mso-border-top-alt: solid windowtext .25pt; mso-border-left-alt: solid windowtext .25pt; mso-border-right-alt: double windowtext .75pt"> <p class="testotabella" align="center" style="text-align: center; margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font face="Arial"><font size="2">1 anno<b><o:p></o:p></b></font></font></span></span></span></span></p> </td> </tr> <tr style="mso-yfti-irow: 8; mso-yfti-lastrow: yes"> <td width="441" style="border-bottom: windowtext 1pt double; border-left: windowtext 1pt double; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 331pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm; mso-border-top-alt: solid .25pt; mso-border-left-alt: double .75pt; mso-border-right-alt: solid .25pt; mso-border-bottom-alt: double .75pt; mso-border-color-alt: windowtext"> <p class="testotabella" style="margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font size="2" face="Arial">Premi assicurativi</font></span></span></span></span></p> </td> <td width="135" style="border-bottom: windowtext 1pt double; border-left: #ece9d8; padding-bottom: 0cm; background-color: transparent; padding-left: 3.5pt; width: 101.55pt; padding-right: 3.5pt; border-top: #ece9d8; border-right: windowtext 1pt double; padding-top: 0cm; mso-border-top-alt: solid .25pt; mso-border-left-alt: solid .25pt; mso-border-right-alt: double .75pt; mso-border-bottom-alt: double .75pt; mso-border-color-alt: windowtext"> <p class="testotabella" align="center" style="text-align: center; margin: 4pt 1.4pt 0.5pt"><span style="mso-bookmark: _Toc295916290"><span style="mso-bookmark: _Toc295978560"><span style="mso-bookmark: _Toc312219635"><span style="mso-bookmark: _Toc329265766"><font face="Arial"><font size="2">1 anno<b><o:p></o:p></b></font></font></span></span></span></span></p> </td> </tr> </tbody> </table> </div> <p style="text-align: justify">&nbsp;</p> <p class="tit2cliente" style="page-break-after: auto; text-align: justify; margin: 16pt 0cm 3pt; mso-pagination: none"><a name="_Toc335817531"><span style="mso-bookmark: _Toc335817549"><strong><font size="2" face="Arial">3.3 - Decorrenza</font></strong></span></a></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><font face="Arial"><font size="2">Anche le modifiche introdotte per i <span style="color: black">debitori diversi da quelli assoggettati </span><span style="letter-spacing: -0.1pt">a procedure concorsuali sono prive di specifiche disposizioni transitorie e di decorrenza.<o:p></o:p></span></font></font></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><font face="Arial"><font size="2">Per le stesse considerazioni formulate in precedenza<span style="letter-spacing: -0.1pt">, si ritiene che anche tali novit&agrave; si applichino dal periodo d&rsquo;imposta 2012.<o:p></o:p></span></font></font></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><font face="Arial"><font size="2"><span style="letter-spacing: -0.1pt">Pertanto, </span>anche per i crediti di modesto importo per i quali l&rsquo;anzianit&agrave; di 6 mesi sia maturata anteriormente al 2012, dovrebbe essere possibile dedurre &ldquo;automaticamente&rdquo; le perdite non dedotte fino al 2011 (ad esempio, perch&eacute; la societ&agrave; attendeva la prescrizione del credito). </font></font></p> <p class="tit1cliente" style="page-break-after: auto; text-align: justify; margin: 18pt 0cm 3pt; mso-pagination: none"><a name="_Toc335817532"><span style="mso-bookmark: _Toc335817550"><span style="color: red"><strong><font size="2" face="Arial">4 - Soggetti Ias/Ifrs</font></strong></span></span></a><span style="color: red"><o:p></o:p></span></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><font face="Arial"><font size="2"><span style="letter-spacing: -0.1pt">Con riferimento ai soggetti che redigono il bilancio in base ai principi contabili internazionali, gli &ldquo;ele</span>menti certi e precisi&rdquo; sussistono anche in caso di cancellazione dei crediti dal bilancio operata in dipendenza di eventi estintivi. Il criterio in esame si &ldquo;affianca&rdquo; a quelli esaminati in precedenza, validi per tutte le imprese.</font></font></p> <p class="tit2cliente" style="page-break-after: auto; text-align: justify; margin: 16pt 0cm 3pt; mso-pagination: none"><a name="_Toc335817533"><span style="mso-bookmark: _Toc335817551"><strong><font size="2" face="Arial">4.1 - Individuazione degli eventi estintivi</font></strong></span></a></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><font size="2" face="Arial">Dovrebbero rientrare tra gli eventi estintivi del credito:</font></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">le cessioni <i>pro soluto</i>;</font></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">le transazioni;</font></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">le conversioni del credito in partecipazione;</font></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">le rinunce;</font></p> <p class="pallino1" style="text-align: justify; margin: 2.4pt 0cm 0pt 27.75pt"><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span style="mso-list: Ignore"><font size="2">&middot;</font><span style="font: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><font size="2" face="Arial">le prescrizioni.</font></p> <p class="tit2cliente" style="page-break-after: auto; text-align: justify; margin: 16pt 0cm 3pt; mso-pagination: none"><a name="_Toc335817534"><span style="mso-bookmark: _Toc335817552"><strong><font size="2" face="Arial">4.2 - Decorrenza</font></strong></span></a></p> <p class="MsoBodyText" style="text-align: justify; margin: 2.4pt 0cm 0pt"><font size="2"><font face="Arial"><span style="letter-spacing: -0.1pt">Come per le precedenti novit&agrave;, in mancanza di specifica decorrenza, anche la disposizione</span> in esame dovrebbe applicarsi dal periodo d&rsquo;imposta 2012.</font></font></p>





            

Altri articoli scritti da Dott. LUCIANO CHIARI - Commercialista

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L'articolo di cui sopra è tratto da "circolari per la clientela" pubblicato da "Il quotidiano di SOLUZIONI24FISCO" DEL 21 SETTEMBRE 2012, precisando che l'articolo stesso non è coperto da diritto di autore essendo disponibile per un utilizzo personale incondizionato.

12 Dicembre 2012 ore 13:08:16 - Luciano Chiari

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