<?xml version="1.0" encoding="UTF-8"?>
<!-- Generata da scripts/seo_sito.py: i commenti degli ultimi due giorni, per Google News. -->
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9" xmlns:news="http://www.google.com/schemas/sitemap-news/0.9">
  <url>
    <loc>https://massimaria.it/giurisprudenza/2026/cgt2-lombardia-1705-2026-diritti-audiovisivi-sportivi-uefa-ritenuta-reddito-impresa-estero/</loc>
    <news:news>
      <news:publication>
        <news:name>MassimarIA</news:name>
        <news:language>it</news:language>
      </news:publication>
      <news:publication_date>2026-10-29T06:30:00+02:00</news:publication_date>
      <news:title>Diritti audiovisivi delle competizioni UEFA: niente ritenuta, è reddito d'impresa estero, CGT II Lombardia 1705/2026</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://massimaria.it/giurisprudenza/2026/cgt1-milano-3050-2026-holding-lussemburghese-madre-figlia-abuso-riserva-sovrapprezzo-art-47-tuir/</loc>
    <news:news>
      <news:publication>
        <news:name>MassimarIA</news:name>
        <news:language>it</news:language>
      </news:publication>
      <news:publication_date>2026-10-29T06:30:00+02:00</news:publication_date>
      <news:title>Holding lussemburghese senza sostanza e riserva sovrapprezzo: abuso solo sulla quota di utili, CGT I Milano 3050/2026</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://massimaria.it/giurisprudenza/2026/26923-2026-sanzioni-obiettiva-incertezza-normativa-irap-sicilia-de-minimis/</loc>
    <news:news>
      <news:publication>
        <news:name>MassimarIA</news:name>
        <news:language>it</news:language>
      </news:publication>
      <news:publication_date>2026-10-29T06:30:00+02:00</news:publication_date>
      <news:title>Obiettiva incertezza normativa: il dubbio deve essere oggettivo e non superabile, Cass. 26923/2026</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://massimaria.it/giurisprudenza/2026/risposta-192-2026-sicaf-rimborso-iva-opere-beni-ammortizzabili/</loc>
    <news:news>
      <news:publication>
        <news:name>MassimarIA</news:name>
        <news:language>it</news:language>
      </news:publication>
      <news:publication_date>2026-10-28T06:30:00+02:00</news:publication_date>
      <news:title>Rimborso IVA per opere su aree proprie e di terzi della SICAF: risposta n. 192/2026</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://massimaria.it/giurisprudenza/2026/cgt2-campania-4755-2026-proroga-85-giorni-covid-decadenza-accertamento-2017/</loc>
    <news:news>
      <news:publication>
        <news:name>MassimarIA</news:name>
        <news:language>it</news:language>
      </news:publication>
      <news:publication_date>2026-10-28T06:30:00+02:00</news:publication_date>
      <news:title>Proroga Covid di 85 giorni e avvisi per il 2017 notificati nel marzo 2024: tardivi per la CGT II Campania 4755/2026</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://massimaria.it/giurisprudenza/2026/cgt1-pescara-600-2026-oicr-esteri-ritenute-dividendi-rimborso-art-63-tfue/</loc>
    <news:news>
      <news:publication>
        <news:name>MassimarIA</news:name>
        <news:language>it</news:language>
      </news:publication>
      <news:publication_date>2026-10-28T06:30:00+02:00</news:publication_date>
      <news:title>OICR esteri e ritenute sui dividendi fino al 2020: rimborso dovuto alla SICAV lussemburghese, CGT I Pescara 600/2026</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://massimaria.it/giurisprudenza/2026/26969-2026-abuso-del-diritto-leasing-studio-professionale-societa-associati-motivazione-apparente/</loc>
    <news:news>
      <news:publication>
        <news:name>MassimarIA</news:name>
        <news:language>it</news:language>
      </news:publication>
      <news:publication_date>2026-10-28T06:30:00+02:00</news:publication_date>
      <news:title>Abuso del diritto e società degli associati che prende in leasing lo studio: motivazione apparente, Cass. 26969/2026</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://massimaria.it/giurisprudenza/2026/risposta-188-2026-global-minimum-tax-soglia-ricavi-oic-34/</loc>
    <news:news>
      <news:publication>
        <news:name>MassimarIA</news:name>
        <news:language>it</news:language>
      </news:publication>
      <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>
    </news:news>
  </url>
  <url>
    <loc>https://massimaria.it/giurisprudenza/2026/risposta-187-2026-borsa-erasmus-mundus-esenzione-irpef-mobilita-internazionale/</loc>
    <news:news>
      <news:publication>
        <news:name>MassimarIA</news:name>
        <news:language>it</news:language>
      </news:publication>
      <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>
    </news:news>
  </url>
  <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>
        <news:name>MassimarIA</news:name>
        <news:language>it</news:language>
      </news:publication>
      <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>
    </news:news>
  </url>
  <url>
    <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>
        <news:language>it</news:language>
      </news:publication>
      <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>
    </news:news>
  </url>
  <url>
    <loc>https://massimaria.it/giurisprudenza/2026/27120-2026-imu-strutture-balneari-amovibili-concessionario-demaniale-rimozione-stagionale/</loc>
    <news:news>
      <news:publication>
        <news:name>MassimarIA</news:name>
        <news:language>it</news:language>
      </news:publication>
      <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>
    </news:news>
  </url>
</urlset>
