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    <loc>https://massimaria.it/giurisprudenza/2026/cgt2-lazio-4550-2026-ipt-sede-legale-bolzano-abuso-del-diritto-escluso/</loc>
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      <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: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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    <loc>https://massimaria.it/giurisprudenza/2026/26981-2026-iva-detrazione-omessa-dichiarazione-annuale-requisiti-sostanziali-termine-biennale/</loc>
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      <news:title>IVA, detrazione e omessa dichiarazione annuale: requisiti sostanziali e termine biennale, Cass. 26981/2026</news:title>
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