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    <loc>https://massimaria.it/giurisprudenza/2026/risposta-188-2026-global-minimum-tax-soglia-ricavi-oic-34/</loc>
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      <news:publication_date>2026-10-27T06:30:00+02:00</news:publication_date>
      <news:title>Soglia ricavi GMT e applicazione retroattiva dell'OIC 34: risposta n. 188/2026</news:title>
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  <url>
    <loc>https://massimaria.it/giurisprudenza/2026/risposta-187-2026-borsa-erasmus-mundus-esenzione-irpef-mobilita-internazionale/</loc>
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        <news:name>MassimarIA</news:name>
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      <news:publication_date>2026-10-27T06:30:00+02:00</news:publication_date>
      <news:title>Borsa di studio Erasmus Mundus Joint Master esente da IRPEF: risposta n. 187/2026</news:title>
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  <url>
    <loc>https://massimaria.it/giurisprudenza/2026/cgt2-veneto-666-2026-sanzioni-amministratore-di-fatto-societa-cartiera-art-7-dl-269-2003/</loc>
    <news:news>
      <news:publication>
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      <news:publication_date>2026-10-27T06:30:00+02:00</news:publication_date>
      <news:title>Società cartiera e sanzioni: risponde l'amministratore di fatto, CGT II Veneto 666/2026</news:title>
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    <loc>https://massimaria.it/giurisprudenza/2026/cgt2-toscana-817-2026-trust-interposto-plusvalenze-partecipazioni-black-list-art-68-comma-4/</loc>
    <news:news>
      <news:publication>
        <news:name>MassimarIA</news:name>
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      <news:publication_date>2026-10-27T06:30:00+02:00</news:publication_date>
      <news:title>Trust interposto e veicoli a Panama: plusvalenza tassata per intero, CGT II Toscana 817/2026</news:title>
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    <loc>https://massimaria.it/giurisprudenza/2026/27120-2026-imu-strutture-balneari-amovibili-concessionario-demaniale-rimozione-stagionale/</loc>
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      <news:publication>
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      <news:publication_date>2026-10-27T06:30:00+02:00</news:publication_date>
      <news:title>IMU sulle strutture balneari amovibili: la rimozione stagionale non esclude l'imposta, Cass. 27120/2026</news:title>
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  <url>
    <loc>https://massimaria.it/giurisprudenza/2026/risposta-191-2026-concordato-preventivo-biennale-associazione-professionisti-isa-differenti/</loc>
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      <news:publication>
        <news:name>MassimarIA</news:name>
        <news:language>it</news:language>
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      <news:publication_date>2026-10-26T06:30:00+02:00</news:publication_date>
      <news:title>CPB e partecipazione ad associazione professionale con ISA diverso: risposta n. 191/2026</news:title>
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  <url>
    <loc>https://massimaria.it/giurisprudenza/2026/risposta-190-2026-ricercatori-impatriati-estensione-agevolazione-donazione-immobile/</loc>
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      <news:publication>
        <news:name>MassimarIA</news:name>
        <news:language>it</news:language>
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      <news:publication_date>2026-10-26T06:30:00+02:00</news:publication_date>
      <news:title>Ricercatori impatriati, la donazione di immobile non estende l'agevolazione: risposta n. 190/2026</news:title>
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  </url>
  <url>
    <loc>https://massimaria.it/giurisprudenza/2026/risposta-189-2026-fringe-benefit-welfare-aziendale-lavoro-domenicale-voucher/</loc>
    <news:news>
      <news:publication>
        <news:name>MassimarIA</news:name>
        <news:language>it</news:language>
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      <news:publication_date>2026-10-26T06:30:00+02:00</news:publication_date>
      <news:title>Fringe benefit e welfare aziendale per il lavoro domenicale strutturale: risposta n. 189/2026</news:title>
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  <url>
    <loc>https://massimaria.it/giurisprudenza/2026/cgt2-lazio-4550-2026-ipt-sede-legale-bolzano-abuso-del-diritto-escluso/</loc>
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      <news:publication>
        <news:name>MassimarIA</news:name>
        <news:language>it</news:language>
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      <news:publication_date>2026-10-26T06:30:00+02:00</news:publication_date>
      <news:title>IPT e sede legale a Bolzano: niente abuso del diritto senza prova rigorosa, CGT II Lazio 4550/2026</news:title>
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    <loc>https://massimaria.it/giurisprudenza/2026/cgt1-bergamo-302-2026-credito-ricerca-sviluppo-manuale-frascati-perizie-asseverate/</loc>
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      <news:publication>
        <news:name>MassimarIA</news:name>
        <news:language>it</news:language>
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      <news:publication_date>2026-10-26T06:30:00+02:00</news:publication_date>
      <news:title>Credito ricerca e sviluppo: il Manuale di Frascati non retroagisce e le perizie asseverate vanno confutate, CGT I Bergamo 302/2026</news:title>
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  </url>
  <url>
    <loc>https://massimaria.it/giurisprudenza/2026/26981-2026-iva-detrazione-omessa-dichiarazione-annuale-requisiti-sostanziali-termine-biennale/</loc>
    <news:news>
      <news:publication>
        <news:name>MassimarIA</news:name>
        <news:language>it</news:language>
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      <news:publication_date>2026-10-26T06:30:00+02:00</news:publication_date>
      <news:title>IVA, detrazione e omessa dichiarazione annuale: requisiti sostanziali e termine biennale, Cass. 26981/2026</news:title>
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