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    <loc>https://massimaria.it/giurisprudenza/2026/cgt2-lombardia-1628-2026-pex-minusvalenza-liquidazione-partecipata-commercialita-triennio/</loc>
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      <news:publication_date>2026-10-30T06:30:00+02:00</news:publication_date>
      <news:title>PEX e minusvalenza da liquidazione: il triennio parte dalla messa in liquidazione, CGT II Lombardia 1628/2026</news:title>
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  <url>
    <loc>https://massimaria.it/giurisprudenza/2026/cgt1-milano-2919-2026-tolling-iva-energia-servizi-ausiliari-quote-emissione-co2/</loc>
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      <news:publication_date>2026-10-30T06:30:00+02:00</news:publication_date>
      <news:title>Tolling e IVA: imponibile l'energia consumata dal tollee, non le quote di emissione, CGT I Milano 2919/2026</news:title>
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    <loc>https://massimaria.it/giurisprudenza/2026/27617-2026-trasparenza-art-116-tuir-conciliazione-societa-non-vincola-socio-estinzione/</loc>
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      <news:publication_date>2026-10-30T06:30:00+02:00</news:publication_date>
      <news:title>Trasparenza ex art. 116 TUIR: la conciliazione della società non vincola il socio, Cass. 27617/2026</news:title>
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    <loc>https://massimaria.it/giurisprudenza/2026/risposta-194-2026-azionariato-dipendenti-generalita-anzianita-apicali-esenzione/</loc>
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      <news:publication>
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      <news:publication_date>2026-10-29T06:30:00+02:00</news:publication_date>
      <news:title>Azioni ai dipendenti con anzianità minima ed esclusione apicali: risposta n. 194/2026</news:title>
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    <loc>https://massimaria.it/giurisprudenza/2026/risposta-193-2026-holding-dinamica-conferimento-azienda-neutralita-fiscale/</loc>
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      <news:publication>
        <news:name>MassimarIA</news:name>
        <news:language>it</news:language>
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      <news:publication_date>2026-10-29T06:30:00+02:00</news:publication_date>
      <news:title>Holding dinamica, conferimento d'azienda neutrale ex art. 176 Tuir: risposta n. 193/2026</news:title>
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    <loc>https://massimaria.it/giurisprudenza/2026/cgt2-lombardia-1705-2026-diritti-audiovisivi-sportivi-uefa-ritenuta-reddito-impresa-estero/</loc>
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      <news:publication>
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      <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>
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    <loc>https://massimaria.it/giurisprudenza/2026/cgt1-milano-3050-2026-holding-lussemburghese-madre-figlia-abuso-riserva-sovrapprezzo-art-47-tuir/</loc>
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        <news:name>MassimarIA</news:name>
        <news:language>it</news:language>
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      <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>
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  <url>
    <loc>https://massimaria.it/giurisprudenza/2026/26923-2026-sanzioni-obiettiva-incertezza-normativa-irap-sicilia-de-minimis/</loc>
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      <news:publication>
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      <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>
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