{"id":13113,"date":"2022-05-11T17:26:11","date_gmt":"2022-05-11T15:26:11","guid":{"rendered":"https:\/\/www.bertoncellobpa.it\/?page_id=13113"},"modified":"2026-04-15T17:24:41","modified_gmt":"2026-04-15T15:24:41","slug":"pubblicazioni","status":"publish","type":"page","link":"https:\/\/www.bertoncellobpa.it\/it\/pubblicazioni\/","title":{"rendered":"Pubblicazioni"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"13113\" class=\"elementor elementor-13113\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-35a13b5 elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"35a13b5\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-605810c\" data-id=\"605810c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-24b70a1 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"24b70a1\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a0117bd\" data-id=\"a0117bd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-743b1c0 elementor-widget elementor-widget-qi_addons_for_elementor_blockquote\" data-id=\"743b1c0\" data-element_type=\"widget\" data-widget_type=\"qi_addons_for_elementor_blockquote.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div string(82) \"qodef-shortcode qodef-m  qodef-qi-blockquote qodef-layout--inline qodef--icon-pack\"\nstring(12) \"------------\"\nclass=\"qodef-shortcode qodef-m  qodef-qi-blockquote qodef-layout--inline qodef--icon-pack\">\n\t\t\t<h4 class=\"qodef-m-text\">\n\t\t\t\t\t\t\t<span class=\"qodef-m-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-quote-right\"><\/i>\t\t\t\t<\/span>\n\t\t\t\t\t\tLa lettura rende un uomo completo, la conversazione lo rende agile di spirito e la scrittura lo rende esatto. \n\n[Francis Bacon] \t\t<\/h4>\n\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f0568ab elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"f0568ab\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ff18cd6\" data-id=\"ff18cd6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bac6af1 elementor-widget elementor-widget-text-editor\" data-id=\"bac6af1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 26-05-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>I Partner di Studio si dedicano in via continuativa all&#8217;attivit\u00e0 pubblicistica ed\u00a0<span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">offrono altres\u00ec la propria consulenza in risposta ai quesiti in materia tributaria posti dai lettori del Corriere della Sera.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">In tale ambito <a href=\"https:\/\/eur06.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.corriere.it%2Feconomia%2Fchiedi-esperto%2Ftutti-esperti%2Fcarlo-bertoncello%2F&amp;data=05%7C02%7Ccarlo.bertoncello%40bertoncellobpa.it%7C499018be6cc84e797b0108dc3523d02c%7C815a354226784e90bc48aaf5be9a6e0d%7C0%7C0%7C638443675126428596%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C0%7C%7C%7C&amp;sdata=Lj%2B4sTco6yv1EWPC9T%2FRKwzzIsv6IYfygWjKzfSwfOY%3D&amp;reserved=0\">Carlo Bertoncello<\/a> tratta i quesiti sui temi di successioni e donazioni e <a href=\"https:\/\/eur06.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.corriere.it%2Feconomia%2Fchiedi-esperto%2Ftutti-esperti%2Fluca-biancardino%2F&amp;data=05%7C02%7Ccarlo.bertoncello%40bertoncellobpa.it%7C499018be6cc84e797b0108dc3523d02c%7C815a354226784e90bc48aaf5be9a6e0d%7C0%7C0%7C638443675126435935%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C0%7C%7C%7C&amp;sdata=GpQF344vGUE0uzYeJLLP1Cen6ZdoiJ5AMRy1DhWBqV4%3D&amp;reserved=0\">Luca Biancardino<\/a> rispode a quelli in materia di IVA, IRAP ed altre imposte.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-71d2c0d\" data-id=\"71d2c0d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0e1b298 elementor-widget elementor-widget-image\" data-id=\"0e1b298\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 26-05-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/eur06.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.corriere.it%2Feconomia%2Fchiedi-esperto%2F&#038;data=05%7C02%7Ccarlo.bertoncello%40bertoncellobpa.it%7C499018be6cc84e797b0108dc3523d02c%7C815a354226784e90bc48aaf5be9a6e0d%7C0%7C0%7C638443675126418723%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C0%7C%7C%7C&#038;sdata=BPvbvDi7QheuAxu1siyViMe4UX%2BcAklm0CGfc58ns3o%3D&#038;reserved=0\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"300\" height=\"113\" src=\"https:\/\/www.bertoncellobpa.it\/wp-content\/uploads\/2024\/02\/Corriere-300x113.jpg\" class=\"attachment-medium size-medium wp-image-14013\" alt=\"\" srcset=\"https:\/\/www.bertoncellobpa.it\/wp-content\/uploads\/2024\/02\/Corriere-300x113.jpg 300w, https:\/\/www.bertoncellobpa.it\/wp-content\/uploads\/2024\/02\/Corriere.jpg 528w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b1a1f29 elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"b1a1f29\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c7cfcff\" data-id=\"c7cfcff\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d4f5c8f elementor-widget elementor-widget-heading\" data-id=\"d4f5c8f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 26-05-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Pubblicazioni<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93d90e5 elementor-widget elementor-widget-text-editor\" data-id=\"93d90e5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Nell&#8217;ambito della pubblicistica specialistica rivolta ai professionisti, curano contenuti di aggiornamento relativi alla fiscalit\u00e0 degli strumenti del <em>wealth planning <\/em>e delle operazioni straordinarie.<\/p><p>Sono responsabili per la casa editrice Giuffr\u00e9 Francis Lefevbre, divisione Memento, delle schede di aggiornamento sotto elencate e raggruppate per area:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dd548aa elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"dd548aa\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-79663e8\" data-id=\"79663e8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4b18e8d elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"4b18e8d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-18518bc\" data-id=\"18518bc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a3c5f1 elementor-widget__width-auto elementor-widget elementor-widget-valiance_core_accordion\" data-id=\"2a3c5f1\" data-element_type=\"widget\" data-widget_type=\"valiance_core_accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"qodef-shortcode qodef-m  qodef-accordion clear  qodef-behavior--toggle qodef-layout--simple\">\n\t<h5 class=\"qodef-accordion-title\">\n\t<span class=\"qodef-tab-title\">Area Wealth Planning<\/span>\n\t<span class=\"qodef-accordion-mark\">\n\t\t<span class=\"qodef-icon--plus\">+<\/span>\n\t\t<span class=\"qodef-icon--minus\">-<\/span>\n\t<\/span>\n<\/h5>\n<div class=\"qodef-accordion-content\">\n\t<div class=\"qodef-accordion-content-inner\">\n\t\t<p><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/25aa.svg\" alt=\"\u25aa\" \/><\/strong>Successione e donazione di partecipazioni<\/p><p><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/25aa.svg\" alt=\"\u25aa\" \/><\/strong>Trust<\/p><p><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/25aa.svg\" alt=\"\u25aa\" \/><\/strong>Patto di famiglia<\/p><p><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/25aa.svg\" alt=\"\u25aa\" \/><\/strong>Fondo patrimoniale<\/p><p><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/25aa.svg\" alt=\"\u25aa\" \/><\/strong>Opere d'arte<\/p>\t<\/div>\n<\/div>\n<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-735c66f\" data-id=\"735c66f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e53c2d5 elementor-widget__width-auto elementor-widget elementor-widget-valiance_core_accordion\" data-id=\"e53c2d5\" data-element_type=\"widget\" data-widget_type=\"valiance_core_accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"qodef-shortcode qodef-m  qodef-accordion clear  qodef-behavior--toggle qodef-layout--simple\">\n\t<h5 class=\"qodef-accordion-title\">\n\t<span class=\"qodef-tab-title\">Area Operazioni Straordinarie<\/span>\n\t<span class=\"qodef-accordion-mark\">\n\t\t<span class=\"qodef-icon--plus\">+<\/span>\n\t\t<span class=\"qodef-icon--minus\">-<\/span>\n\t<\/span>\n<\/h5>\n<div class=\"qodef-accordion-content\">\n\t<div class=\"qodef-accordion-content-inner\">\n\t\t<p><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/25aa.svg\" alt=\"\u25aa\" \/><\/strong>Fusione societaria<\/p><p><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/25aa.svg\" alt=\"\u25aa\" \/><\/strong>Scissione societaria<\/p><p><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/25aa.svg\" alt=\"\u25aa\" \/><\/strong>Trasformazione societaria<\/p><p><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/25aa.svg\" alt=\"\u25aa\" \/><\/strong>Conferimento<\/p><p><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/25aa.svg\" alt=\"\u25aa\" \/><\/strong>Cessione d'azienda<\/p><p><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/25aa.svg\" alt=\"\u25aa\" \/><\/strong>Affitto d'azienda<\/p><p><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/25aa.svg\" alt=\"\u25aa\" \/><\/strong>Liquidazione societaria<\/p><p><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/25aa.svg\" alt=\"\u25aa\" \/><\/strong>Recesso del soci<\/p>\t<\/div>\n<\/div>\n<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-93d58b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"93d58b4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-903f3f7\" data-id=\"903f3f7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bc7e4ff elementor-widget elementor-widget-text-editor\" data-id=\"bc7e4ff\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p dir=\"ltr\">La collaborazione si estende anche per quanto riguarda articoli di aggiornamento sulle novit\u00e0 di maggior rilievo.<\/p><p dir=\"ltr\">Un elenco delle ultime pubblicazioni:<\/p><h2 dir=\"ltr\">2026<\/h2><p dir=\"ltr\">Bertoncello C. &#8220;<span style=\"color: #171717;\"><i>CPB: chiarimenti su trasformazione atipica e decadenza modifiche del reddito<\/i><\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">&#8220;, in QuotidianoPi\u00f9 (Giuff\u00e9) del 12\/01\/2026<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a349753 elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"a349753\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cb4ace1\" data-id=\"cb4ace1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1853ccc elementor-widget elementor-widget-valiance_core_accordion\" data-id=\"1853ccc\" data-element_type=\"widget\" data-widget_type=\"valiance_core_accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"qodef-shortcode qodef-m  qodef-accordion clear  qodef-behavior--toggle qodef-layout--simple\">\n\t<h2 class=\"qodef-accordion-title\">\n\t<span class=\"qodef-tab-title\">Archivio<\/span>\n\t<span class=\"qodef-accordion-mark\">\n\t\t<span class=\"qodef-icon--plus\">+<\/span>\n\t\t<span class=\"qodef-icon--minus\">-<\/span>\n\t<\/span>\n<\/h2>\n<div class=\"qodef-accordion-content\">\n\t<div class=\"qodef-accordion-content-inner\">\n\t\t<p>Bertoncello C.\"<span style=\"color: #171717;\"><i>Coefficienti per calcolo di usufrutto, nuda propriet\u00e0 e rendite: nessuna modifica<\/i><\/span>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 31\/12\/2025<\/p><p dir=\"ltr\">Bertoncello C., Biancardino L. \"<i><\/i><a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10819009\/interessi-passivi-da-mutuo-detraibili-se-lazione-di-sfratto-e-tempestiva\"><i>Interessi da mutuo: detraibili se l'azione di sfratto \u00e8 tempestiva<\/i><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 15\/02\/2024<\/p><p dir=\"ltr\">Bertoncello C., Biancardino L. \"<i><\/i><a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10833620\/operazioni-straordinarie-quali-sono-gli-aspetti-ancora-da-chiarire\"><i>Operazioni straordinarie: quali sono gli aspetti ancora da chiarire<\/i><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 27\/01\/2024<\/p><p dir=\"ltr\">Bertoncello C., Biancardino L. \"<i><\/i><a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10808676\/imu-mini-saldo-al-29-febbraio-2024\"><i>IMU: mini saldo al 29 febbraio 2024<\/i><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 15\/01\/2024<\/p><p dir=\"ltr\">Bertoncello C. \"<i><\/i><a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10784818\/rivalutazione-accertamento-relativo-alle-rate-non-pagate\"><i>Rivalutazione: accertamento relativo alle rate non pagate<\/i><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 09\/12\/2023<\/p><p dir=\"ltr\">Bertoncello C. \"<i><\/i><a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10774718\/la-neutralita-delle-operazioni-straordinarie-non-ammette-condizioni\"><i>La neutralit\u00e0 delle operazioni straordinarie non ammette condizioni<\/i><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 21\/11\/2023<\/p><p dir=\"ltr\">Bertoncello C. \"<i><\/i><a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10728041\/rivalutazione-partecipazioni-e-terreni-possibile-riapertura-dei-termini\"><i>Rivalutazione partecipazione e terreni: possibile riapertura dei termini<\/i><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 28\/10\/2023<\/p><p dir=\"ltr\">Bertoncello C. \"<i><\/i><a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10719560\/riorganizzazioni-societarie-regole-per-lapplicazione-dellimposta-minima\"><i>Riorganizzazioni societarie: regole per l'applicazione dell'imposta minima<\/i><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 23\/10\/2023<\/p><p dir=\"ltr\">Bertoncello C. \"<i><\/i><a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10602748\/imponibilita-dellenunciazione-della-rinuncia-al-finanziamento-soci\"><i>Assegnazione e cessione agevolata: possibile proroga al 30 novembre<\/i><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 15\/09\/2023<\/p><p dir=\"ltr\">Bertoncello C. \"<i><\/i><a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10602748\/imponibilita-dellenunciazione-della-rinuncia-al-finanziamento-soci\"><i>Imponibilit\u00e0 dell'enunciazione della rinuncia al finanziamento soci<\/i><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 11\/08\/2023<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10597652\/cessione-di-azienda-o-di-beni-quali-sono-le-implicazioni-fiscali\"><i>Cessione di azienda o di beni: quali sono le implicazioni fiscali<\/i><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 04\/08\/2023<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10582865\/trasformazione-agevolata-in-societa-semplice-aspetti-operativi-e-fiscali\"><i>Trasformazione agevolata in societ\u00e0 semplice: aspetti operativi e fiscali<\/i><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 19\/07\/2023<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10536691\/registro-al-15-percento-sul-diritto-di-superficie-di-terreni-agricoli\"><em>Registro al 15% sul diritto di superficie di terreni agricoli<\/em><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 06\/072023<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10533952\/trust-criticita-su-monitoraggio-fiscale-e-lesione-di-legittima\"><em>Trust: criticit\u00e0 su monitoraggio fiscale e lesione di legittima<\/em><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 01\/072023<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10526261\/gruppi-di-imprese-linformativa-nella-catena-di-controllo\"><em>Gruppi di imprese: l'informativa nella catena di controllo<\/em><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 26\/06\/2023<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10459778\/cessione-di-quote-da-non-residente-modalita-di-tassazione-e-rischi-fiscali\"><em>Cessione di quote da non residente: modalit\u00e0 di tassazione e rischi fiscali<\/em><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 15\/05\/2023<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10386039\/trust-bilanciamento-di-poteri-tra-trustee-guardiano-e-disponente\"><em>Trust: bilanciamento di poteri tra trustee, guardiano e disponente<\/em><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 21\/03\/2023<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10379910\/registro-bollo-e-successioni-i-criteri-per-la-razionalizzazione\"><em>Registro, bollo e successioni: i criteri per la razionalizzazione<\/em><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 21\/03\/2023<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10336769\/modello-redditi-2023-le-novita-in-tema-di-assegnazione-di-beni-ai-soci\"><em>Mercante d'arte: quando pu\u00f2 essere qualificato come imprenditore<\/em><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 14\/03\/2023<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10336769\/modello-redditi-2023-le-novita-in-tema-di-assegnazione-di-beni-ai-soci\"><em>Modello Redditi 2023: le novit\u00e0 in tema di assegnazione di beni ai soci<\/em><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 10\/03\/2023<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10277068\/confermata-per-i-trust-lesenzione-dallimposta-di-successione\"><em>Anche il trustee subentrato pu\u00f2 accedere alla rivalutazione<\/em><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 27\/02\/2023<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10277068\/confermata-per-i-trust-lesenzione-dallimposta-di-successione\"><em>Confermata per i trust l'esenzione dall'imposta di successione<\/em><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 30\/01\/2023<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10272316\/la-cassazione-sui-test-di-vitalita-e-patrimonio-netto-nelle-fusioni\"><em>La cassazione sui test di vitalit\u00e0 di patrimonio netto nelle fusioni<\/em><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 24\/01\/2023<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10226205\/la-societa-semplice-nella-gestione-immobiliare-e-finanziaria?utm_campaign=Quotidianopiu_70123&amp;utm_medium=email&amp;utm_source=MagNews\"><em>La societ\u00e0 semplice nella gestione immobiliare e finanziaria<\/em><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 07\/01\/2023<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10229381\/piu-tempo-per-la-rivalutazione-ma-anche-maggiori-oneri\"><em>Pi\u00f9 tempo per la rivalutazione ma anche maggiori oneri<\/em><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 31\/12\/2022<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10184039\/entro-il-30-giugno-riaperti-i-termini-per-laffrancamento-aliquota-del-14-percento\"><em>Entro il 30 giugno riaperti i termini per l'affrancamento: aliquota del 14%<\/em><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 05\/12\/2022<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10179379\/riproposte-assegnazione-cessione-ai-soci-e-trasformazione-in-ss-agevolata\"><em>Riproposte assegnazione, cessione ai soci e trasformazione in s.s. agevolata<\/em><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 30\/11\/2022<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10087570\/nuova-imposizione-indiretta-del-trust\"><em>Nuova imposizione indiretta del trust<\/em><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 27\/10\/2022<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10062511\/trust-definita-la-sorte-delle-imposte-gia-pagate\"><em>Trust: definita la sorte delle imposte gi\u00e0 pagate<\/em><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 20\/10\/2022<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10048333\/la-corretta-gestione-delle-fatture-in-presenza-di-scissione-societaria\"><i>La corretta gestione delle fatture in presenza di scissione societaria<\/i><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 05\/10\/2022<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/10023848\/decadenza-parziale-in-caso-di-trasferimento-dellusufrutto-entro-i-5-anni\"><em>Decadenza parziale in caso di trasferimento dell'usufrutto entro i 5 anni<\/em><\/a>\", in QuotidianoPi\u00f9 (Giuff\u00e9) del 02\/09\/2022<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/mementopiu.it\/MementoPiu\/Portali?idDocMaster=10021657&amp;idDatabanks=301&amp;idUnitaDoc=0&amp;nVigUnitaDoc=1&amp;pagina=0&amp;NavId=&amp;IsCorr=False\"><em>Effetti del mancato trasferimento della residenza dovuto dalla legge<\/em><\/a>\", in MementoPi\u00f9 (Giuffr\u00e9) del 28\/08\/2022<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/mementopiu.it\/MementoPiu\/Portali?idDocMaster=10017012&amp;idDatabanks=301&amp;idUnitaDoc=0&amp;nVigUnitaDoc=1&amp;pagina=0&amp;NavId=&amp;IsCorr=False\"><em>Distribuzione di utili, riserve e diritti dell'usufruttuario\", <\/em><\/a>in MementoPi\u00f9 (Giuffr\u00e9) del 23\/08\/2022<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/mementopiu.it\/MementoPiu\/Portali?idDocMaster=9972465&amp;idDataBanks=301&amp;idUnitaDoc=0&amp;nVigUnitaDoc=1&amp;pagina=0&amp;NavId=423513861&amp;IsCorr=False\"><em>Criteri alternativi per il test di vitalit\u00e0 di un compendio di beni<\/em><\/a>\", in MementoPi\u00f9 (Giuffr\u00e9) del 02\/08\/2022<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/9954652\/liberalita-dirette-negli-acquisti-di-immobili-dubbi-sullimposta-di-donazione\"><em>Liberalit\u00e0 dirette negli acquisti di immobili: dubbi sull'imposta di donazione<\/em><\/a>\", in MementoPi\u00f9 (Giuffr\u00e9) del 07\/07\/2022<\/p><p dir=\"ltr\">Bertoncello C. \"<a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/9895497\/e-atto-inter-vivos-la-liquidazione-della-quota-agli-eredi\"><em>\u00c8 atto inter vivos la liquidazione della quota agli eredi<\/em><\/a>\", in MementoPi\u00f9 (Giuffr\u00e9) del 30\/06\/2022<\/p><p dir=\"ltr\">Bertoncello C., \"<a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/9835768\/procedura-semplificata-per-il-rimborso-dei-crediti-fiscali-del-de-cuius\"><em>Procedura semplificata per il rimborso dei crediti fiscali del de cuius<\/em><\/a>\", in MementoPi\u00f9 (Giuffr\u00e9) del 20\/06\/2022<\/p><p dir=\"ltr\">Bertoncello C., \"<em><a href=\"https:\/\/www.quotidianopiu.it\/dettaglio\/9824436\/holding-famigliari-e-acquisti-pericolosi\">Holding famigliari e acquisti pericolosi<\/a>\", <\/em>in MementoPi\u00f9 (Giuffr\u00e9) del 08\/06\/2022<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Bertoncello C., \"<em>Operazioni di MLBO e SPAC non penalizzate nel riporto di perdite, interessi e ACE<\/em>\", in MementoPi\u00f9 (Giuffr\u00e9) del 09\/05\/2022<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Bertoncello C., \"<em>Donazioni indirette tra limiti posti al fisco e rischi di commerciabilit\u00e0<\/em>\", in MementoPi\u00f9 (Giuffr\u00e9) del 26\/04\/2022.<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Bertoncello C., \"<em>Il quinquennio per l'erede nella cessione d'azienda<\/em>\", in MementoPi\u00f9 (Giuffr\u00e9) del 16\/04\/2022<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Bertoncello C., \"<em>Conferimento neutrale nella holding e donazione esente non abusivo<\/em>\", in MementoPi\u00f9 (Giuffr\u00e9) del 14\/02\/2022.<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Bertoncello C., \"<em>Conferimento in realizzo controllato, il punto del Notariato<\/em>\", in MementoPi\u00f9 (Giuffr\u00e9) del 14\/02\/2022.<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Bertoncello C., \"<em>Immobili trasferiti con l'azienda agevolati, ma con grandi incertezze<\/em>\", in MementoPi\u00f9 (Giuffr\u00e9) del 13\/01\/2022.<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Bertoncello C., \"<em>Pianificazione a lungo termine per le agevolazioni sulle spese di R&amp;S<\/em>\", in MementoPi\u00f9 (Giuffr\u00e9) del 10\/01\/2022.<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Bertoncello C., \"<em>Cambio di intestazione di rapporti finanziari<\/em>\", in MementoPi\u00f9 (Giuffr\u00e9) del 14\/12\/2021.<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Bertoncello C., \"<em>Nuovo provvedimento per l'affrancamento delle attivit\u00e0 immateriali nel consolidato<\/em>\", in MementoPi\u00f9 (Giuffr\u00e9) del 02\/12\/2021.<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Bertoncello C., \"<em>Legge di bilancio 2022 e rivalutazione dei beni: necessit\u00e0 di (ri)pianificare<\/em>\", in MementoPi\u00f9 (Giuffr\u00e9) del 25\/11\/2021.<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Bertoncello C., \"<span class=\" aw5Odc\"><a class=\"XqQF9c\" href=\"https:\/\/www.google.com\/url?q=https%3A%2F%2Fmementopiu.it%2FMementoPiu%2FPortali%3FidDocMaster%3D9451566%26idDataBanks%3D301%26idUnitaDoc%3D0%26nVigUnitaDoc%3D1%26pagina%3D0%26NavId%3D1406215865%26IsCorr%3DFalse%26Utm_campaign%3Dnlf_19112021%26utm_medium%3Demail%26utm_source%3DMagNews&amp;sa=D&amp;sntz=1&amp;usg=AOvVaw2wCcvnYRwkFR4FIUck8k_9\" target=\"_blank\" rel=\"noopener\"><em>Trust: pi\u00f9 che fiducia, speranza (in attesa della circolare)<\/em><\/a><\/span>\", in MementoPi\u00f9 (Giuffr\u00e9) del 18\/11\/2021<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Bertoncello C., \"<span class=\" aw5Odc\"><a class=\"XqQF9c\" href=\"https:\/\/www.google.com\/url?q=https%3A%2F%2Fmementopiu.it%2FMementoPiu%2FPortali%3FidDocMaster%3D9338825%26idDataBanks%3D301%26idUnitaDoc%3D0%26nVigUnitaDoc%3D1%26pagina%3D0%26NavId%3D6088529%26IsCorr%3DFalse%26Utm_campaign%3Dnlf13092021%26utm_medium%3Demail%26utm_source%3DMagNews&amp;sa=D&amp;sntz=1&amp;usg=AOvVaw2uupZiruyzn1bPpaOC19qj\" target=\"_blank\" rel=\"noopener\"><em>Regime del margine per la cessione di opere d\u2019arte \u00e8 speciale e derogatorio<\/em><\/a><\/span>\", in MementoPi\u00f9 (Giuffr\u00e9) del 13\/09\/2021.<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Bertoncello C., \"<span class=\" aw5Odc\"><a class=\"XqQF9c\" href=\"https:\/\/www.google.com\/url?q=https%3A%2F%2Fmementopiu.it%2FMementoPiu%2FPortali%3FidDocMaster%3D9334490%26idDataBanks%3D301%26idUnitaDoc%3D0%26nVigUnitaDoc%3D1%26pagina%3D0%26NavId%3D1531063701%26IsCorr%3DFalse&amp;sa=D&amp;sntz=1&amp;usg=AOvVaw3iIxM0WRmrZSKv-rjIv6Bk\" target=\"_blank\" rel=\"noopener\"><em>Tassazione dei trust paradisiaci e obblighi di monitoraggio fiscale<\/em><\/a><\/span>\", in MementoPi\u00f9 (Giuffr\u00e9) del 01\/09\/2021.<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Bertoncello C., \"<span class=\" aw5Odc\"><a class=\"XqQF9c\" href=\"https:\/\/www.google.com\/url?q=https%3A%2F%2Fmementopiu.it%2FMementoPiu%2FPortali%3FidDocMaster%3D9331794%26idDataBanks%3D301%26idUnitaDoc%3D0%26nVigUnitaDoc%3D1%26pagina%3D0%26NavId%3D2043074319%26IsCorr%3DFalse&amp;sa=D&amp;sntz=1&amp;usg=AOvVaw3138O1kuCeUO-ia31Zp6pU\" target=\"_blank\" rel=\"noopener\"><em>Ulteriori riflessioni operative dalla bozza di circolare sui trust<\/em><\/a><\/span>\", in MementoPi\u00f9 (Giuffr\u00e9) del 27\/08\/2021.<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Bertoncello C., \"<span class=\" aw5Odc\"><a class=\"XqQF9c\" href=\"https:\/\/www.google.com\/url?q=https%3A%2F%2Fmementopiu.it%2FMementoPiu%2FPortali%3FidDocMaster%3D9329343%26idDataBanks%3D301%26idUnitaDoc%3D0%26nVigUnitaDoc%3D1%26pagina%3D0%26NavId%3D1224304339%26IsCorr%3DFalse&amp;sa=D&amp;sntz=1&amp;usg=AOvVaw1BHLIVA5l_RTN1qSjOCyT0\" target=\"_blank\" rel=\"noopener\"><em>Trust e imposizioni indiretta: una rivoluzione copernicana (indotta)<\/em><\/a><\/span>\", in MementoPi\u00f9 (Giuffr\u00e9) del 24\/08\/2021.<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Bertoncello C., \"<span class=\" aw5Odc\"><a class=\"XqQF9c\" href=\"https:\/\/www.google.com\/url?q=https%3A%2F%2Fmementopiu.it%2FMementoPiu%2FPortali%3FidDocMaster%3D9137999%26idDataBanks%3D301%26idUnitaDoc%3D0%26nVigUnitaDoc%3D1%26pagina%3D0%26NavId%3D1286728257%26IsCorr%3DFalse%26Utm_campaign%3Dnlf_180621%26utm_medium%3Demail%26utm_source%3DMagNews%23&amp;sa=D&amp;sntz=1&amp;usg=AOvVaw0_SljwMmKwAZ-8JdU1vhfU\" target=\"_blank\" rel=\"noopener\"><em>Agenzia delle Entrate (quasi) coerente sul trust interposto<\/em><\/a><\/span>\", in MementoPi\u00f9 (Giuffr\u00e9) del 17\/06\/2021.<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Bertoncello C., \"<span class=\" aw5Odc\"><a class=\"XqQF9c\" href=\"https:\/\/www.google.com\/url?q=https%3A%2F%2Fmementopiu.it%2FMementoPiu%2FPortali%3FidDocMaster%3D9088642%26idDataBanks%3D301%26idUnitaDoc%3D0%26nVigUnitaDoc%3D1%26pagina%3D0%26NavId%3D933625661%26IsCorr%3DFalse&amp;sa=D&amp;sntz=1&amp;usg=AOvVaw1VcBm5zPHod1DpM_gF6uIv\" target=\"_blank\" rel=\"noopener\"><em>Tassazione del termine finale del trust tra modifiche interpretative e dubbi crescenti<\/em><\/a><\/span>\", in MementoPi\u00f9 (Giuffr\u00e9) del 20\/05\/2021.<\/p><p dir=\"ltr\"><span class=\" aw5Odc\"><a class=\"XqQF9c\" href=\"https:\/\/www.google.com\/url?q=https%3A%2F%2Fwww.step.org%2Fsystem%2Ffiles%2Fmedia%2Ffiles%2F2021-05%2Fstep-italy-branch-newsletter-may-21-article-6-bertoncello-damascelli.pdf&amp;sa=D&amp;sntz=1&amp;usg=AOvVaw2N_h5abeApTC3a4-aoWkz2\" target=\"_blank\" rel=\"noopener\">Bertoncello C., Damascelli D., \"<\/a><\/span><span class=\" aw5Odc\"><a class=\"XqQF9c\" href=\"https:\/\/www.google.com\/url?q=https%3A%2F%2Fwww.step.org%2Fsystem%2Ffiles%2Fmedia%2Ffiles%2F2021-05%2Fstep-italy-branch-newsletter-may-21-article-6-bertoncello-damascelli.pdf&amp;sa=D&amp;sntz=1&amp;usg=AOvVaw2N_h5abeApTC3a4-aoWkz2\" target=\"_blank\" rel=\"noopener\"><em>Risposta ad Interpello n. 106\/2021: riflessioni sul primo richiamo alla giurisprudenza di legittimit\u00e0 da parte dell\u2019Amministrazione Finanziaria<\/em><\/a><\/span><span class=\" aw5Odc\"><a class=\"XqQF9c\" href=\"https:\/\/www.google.com\/url?q=https%3A%2F%2Fwww.step.org%2Fsystem%2Ffiles%2Fmedia%2Ffiles%2F2021-05%2Fstep-italy-branch-newsletter-may-21-article-6-bertoncello-damascelli.pdf&amp;sa=D&amp;sntz=1&amp;usg=AOvVaw2N_h5abeApTC3a4-aoWkz2\" target=\"_blank\" rel=\"noopener\">\", in STEP Italy newsletter, maggio 2021.<\/a><\/span><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Bertoncello C., \"<span class=\" aw5Odc\"><a class=\"XqQF9c\" href=\"https:\/\/www.google.com\/url?q=https%3A%2F%2Fmementopiu.it%2FMementoPiu%2FPortali%3FidDocMaster%3D9023763%26idDatabanks%3D109%26idUnitaDoc%3D0%26nVigUnitaDoc%3D1%26pagina%3D0%26NavId%3D%26IsCorr%3DFalse&amp;sa=D&amp;sntz=1&amp;usg=AOvVaw0ZZNgcwM9uF2D5NXDd4vBA\" target=\"_blank\" rel=\"noopener\"><em>Retrocessione del fondo in trust ai disponenti: progressi tributari e miti da sfatare<\/em><\/a><\/span>\", in MementoPi\u00f9 (Guffr\u00e9) del 02\/04\/2021.<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Bertoncello C., \"<span class=\" aw5Odc\"><a class=\"XqQF9c\" href=\"https:\/\/www.google.com\/url?q=https%3A%2F%2Fmementopiu.it%2FMementoPiu%2FPortali%3FidDocMaster%3D8981794%26idDataBanks%3D301%26idUnitaDoc%3D0%26nVigUnitaDoc%3D1%26pagina%3D0%26NavId%3D1145799737%26IsCorr%3DFalse&amp;sa=D&amp;sntz=1&amp;usg=AOvVaw1vkKULtEHUOj9CUw-og9Xi\" target=\"_blank\" rel=\"noopener\"><em>Rilevanza dei patti parasociali nel patto di famiglia<\/em><\/a><\/span>\", in MementoPi\u00f9 (Giuffr\u00e9) del 12\/03\/2021.<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Bertoncello C., \"<span class=\" aw5Odc\"><a class=\"XqQF9c\" href=\"https:\/\/www.google.com\/url?q=https%3A%2F%2Fmementopiu.it%2FMementoPiu%2FPortali%3FidDocMaster%3D8931743%26idDatabanks%3D109%26idUnitaDoc%3D0%26nVigUnitaDoc%3D1%26pagina%3D0%26NavId%3D%26IsCorr%3DFalse&amp;sa=D&amp;sntz=1&amp;usg=AOvVaw2V6Ex4PTJwHnMEAb2DPkKD\" target=\"_blank\" rel=\"noopener\"><em>Tassazione del conferimento in trust: possibile ottimizzare?<\/em><\/a><\/span>\", in MementoPi\u00f9 (Giuffr\u00e9) del 12\/02\/2021.Bertoncello C., \"<span class=\" aw5Odc\"><a class=\"XqQF9c\" href=\"https:\/\/www.google.com\/url?q=https%3A%2F%2Fmementopiu.it%2FMementoPiu%2FPortali%3FidDocMaster%3D8881129%26idDatabanks%3D109%26idUnitaDoc%3D0%26nVigUnitaDoc%3D1%26pagina%3D0%26NavId%3D%26IsCorr%3DFalse&amp;sa=D&amp;sntz=1&amp;usg=AOvVaw2nCQTW7V0f-AdLxlEsL2sk\" target=\"_blank\" rel=\"noopener\" data-wplink-edit=\"true\"><em>Tassazione delle rendite in successione: l'AE cerca una soluzione<\/em><\/a><\/span><em>\", <\/em>in MementoPi\u00f9 (Giuffr\u00e9) del 22\/01\/2021.<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Labombarda G., Bertoncello C., \u201c<em>Il monitoraggio fiscale delle attivit\u00e0 all\u2019estero, le imposte patrimoniali estere e il trasferimento di denaro e valori da e verso l\u2019estero<\/em>\u201d, cap. XXX in Dragonetti A. (a cura di), 2019, \u201cManuale di fiscalit\u00e0 internazionale\u201d, VIII ed., IPSOA.<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Bertoncello C., Pagliai D., \u201cI<em>nteressi e altri redditi di natura finanziaria (inbound e outbound)<\/em>\u201d, cap. XVI in Dragonetti A. (a cura di), 2019, \u201cManuale di fiscalit\u00e0 internazionale\u201d, VIII ed., IPSOA.<\/p><p>Biancardino L., Tedeschi G., \"<em>Aspetti contabili delle operazioni straordinarie e fiscalit\u00e0 differita<\/em>\", in Bilancio e reddito d\u2019impresa 3\/2019 (IPSOA).<\/p><p>Biancardino L., Pagliai D., \"<em>IFRS16: trattamento contabile e impatti fiscali del leasing<\/em>\", in Bilancio e reddito d\u2019impresa 7\/2019 (IPSOA).<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Labombarda G., Bertoncello C., \u201c<em>Il monitoraggio fiscale delle attivit\u00e0 all\u2019estero<\/em>\u201d, cap. XXVII in Dragonetti A. (a cura di), 2016, \u201cManuale di fiscalit\u00e0 internazionale\u201d, VII ed., IPSOA.<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Bertoncello C., Pagliai D., \u201cI<em>nteressi e Rendite finanziarie (inbound e outbound)<\/em>\u201d, cap. XVI in Dragonetti A. (a cura di), 2016, \u201cManuale di fiscalit\u00e0 internazionale\u201d, VII ed., IPSOA.<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Bertoncello C., \"<em>Il requisito di preventivit\u00e0 nell'interpello disapplicativo\",\u00a0<\/em>in Il Commercialista Veneto, n. 219\/2014, pag. 21.<\/p>\t<\/div>\n<\/div>\n<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ef8bb0b elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"ef8bb0b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5303728\" data-id=\"5303728\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4522ef7 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4522ef7\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 26-05-2024 *\/\n.elementor-widget-divider{--divider-border-style:none;--divider-border-width:1px;--divider-color:#0c0d0e;--divider-icon-size:20px;--divider-element-spacing:10px;--divider-pattern-height:24px;--divider-pattern-size:20px;--divider-pattern-url:none;--divider-pattern-repeat:repeat-x}.elementor-widget-divider .elementor-divider{display:flex}.elementor-widget-divider .elementor-divider__text{font-size:15px;line-height:1;max-width:95%}.elementor-widget-divider .elementor-divider__element{margin:0 var(--divider-element-spacing);flex-shrink:0}.elementor-widget-divider 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.elementor-divider-separator:before,.elementor-widget-divider--separator-type-pattern:not([class*=elementor-widget-divider--view]) .elementor-divider-separator{width:100%;min-height:var(--divider-pattern-height);-webkit-mask-size:var(--divider-pattern-size) 100%;mask-size:var(--divider-pattern-size) 100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url)}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl}.e-con-inner>.elementor-widget-divider,.e-con>.elementor-widget-divider{width:var(--container-widget-width,100%);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2fc0897 elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"2fc0897\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2e2c37f\" data-id=\"2e2c37f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-83dc4f0 elementor-widget elementor-widget-heading\" data-id=\"83dc4f0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Attivit\u00e0 di relatori<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ec7d69f elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"ec7d69f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d8bd735\" data-id=\"d8bd735\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2fb20ae elementor-widget elementor-widget-text-editor\" data-id=\"2fb20ae\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/25aa.svg\" alt=\"\u25aa\" \/> 7 novembre 2023<\/strong><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><em>Profili civilistici e fiscali del testamento ai fini successori (riflessioni sul caso Berlusconi ed altri testamenti noti)<\/em><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">UGDCEC di Lecco<\/p><p dir=\"ltr\"><a href=\"https:\/\/www.bertoncellobpa.it\/wp-content\/uploads\/2024\/01\/Locandina-7.11.2023-UGDCEC-LECCO.pdf\">Scarica la locandina in formato PDF<\/a><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/25aa.svg\" alt=\"\u25aa\" \/> 24 giugno 2023\u00a0<\/strong><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><i>Intervista al Dott. Carlo Bertoncello<\/i><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Radio Canale Italia<\/p><p dir=\"ltr\"><a href=\"https:\/\/bertoncellobpa-my.sharepoint.com\/:u:\/g\/personal\/carlo_bertoncello_bertoncellobpa_it\/ERnCh0GCJPRBt9gNQBjU7yUB6TWKvWbNeTwwhSyx87WfOg?e=Wqh1o3\">Link all&#8217;intervista<\/a><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/25aa.svg\" alt=\"\u25aa\" \/> 31 maggio 2023\u00a0<\/strong><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><i>Il Trust e i profili di fiscalit\u00e0 internazionale<\/i><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">UGDCEC di Milano<\/p><p dir=\"ltr\"><a href=\"https:\/\/www.ugdcec.milano.it\/events\/il-trust-e-i-profili-di-fiscalita-internazionale\/\">Link al programma<\/a><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/25aa.svg\" alt=\"\u25aa\" \/> 18 novembre 2022\u00a0<\/strong><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><em>La fiscalit\u00e0 del trust &#8211;\u00a0<\/em>2\u00b0 modulo del Corso di Alta Formazione\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 &#8220;Impresa e Famiglia: trust, pianificazione e tutela patrimoniale&#8221;<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Fondazione AIGA &#8220;T. Bucciarelli&#8221;<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/25aa.svg\" alt=\"\u25aa\" \/> 6 ottobre 2022<\/strong><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><em>Tecniche di pianificazione patrimoniale\u00a0<\/em><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">ODCEC di Como e Giuffr\u00e9 &#8211; MementoAcademy<\/p><p dir=\"ltr\"><a href=\"https:\/\/www.bertoncellobpa.it\/wp-content\/uploads\/2022\/07\/odceccomo.pdf\">Scarica la locandina in formato PDF<\/a><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/25aa.svg\" alt=\"\u25aa\" \/> 13-20 ottobre 2021<\/strong><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><em>Approccio ragionato nella pianificazione patrimoniale &#8211; II edizione<\/em><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Giuffr\u00e9 &#8211; MementoAcademy<\/p><p dir=\"ltr\"><a href=\"https:\/\/www.bertoncellobpa.it\/wp-content\/uploads\/2022\/05\/GFL-2021.pdf\">Scarica la locandina in formato PDF<\/a><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/25aa.svg\" alt=\"\u25aa\" \/> 16-25 novembre 2020<\/strong><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><strong>Approccio ragionato nella pianificazione patrimoniale<\/strong><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Giuffr\u00e9 &#8211; MementoAcademy<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><a href=\"https:\/\/www.bertoncellobpa.it\/wp-content\/uploads\/2022\/05\/GFL-2020.pdf\">Scarica la locandina in formato PDF<\/a><span style=\"text-decoration: underline;\"><br \/><\/span><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/25aa.svg\" alt=\"\u25aa\" \/> 5 dicembre 2019<\/strong><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><em>I profili fiscali del passaggio generazionale<\/em><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Confindustria Emilia<\/p><p dir=\"ltr\"><a href=\"https:\/\/www.bertoncellobpa.it\/wp-content\/uploads\/2022\/05\/Locandina-Impresa-a-Conduzione-Familiare-e-nuove-generazioni-5-dicembre-2019.pdf\">Scarica la locandina in formato PDF<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-b9ebc81\" data-id=\"b9ebc81\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c5d96bd elementor-widget elementor-widget-text-editor\" data-id=\"c5d96bd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/25aa.svg\" alt=\"\u25aa\" \/> 24 ottobre 2019<\/strong><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><em>Arte, passione e investimento (evento privato)<\/em><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Allianz Bank Financial Advisor &#8211; Private Banking<\/p><p dir=\"ltr\"><a href=\"https:\/\/www.bertoncellobpa.it\/wp-content\/uploads\/2022\/05\/Allianz-Bank-FA_Invito-evento-24.10.19_Arte-passione-e-investimento.pdf\">Scarica la locandina in formato PDF<\/a><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/25aa.svg\" alt=\"\u25aa\" \/> 17 ottobre 2019<\/strong><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><em>\u00c8 tempo di scelte. Spunti e riflessioni sul passaggio generazionale in azienda (evento privato)<\/em><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Allianz Bank Financial Advisor &#8211; Private Banking<\/p><p dir=\"ltr\"><a href=\"https:\/\/www.bertoncellobpa.it\/wp-content\/uploads\/2022\/05\/Allianz-Bank-FA_invito-Salotto-Finanziario-17.10.19_Passaggio-generazionale.pdf\">Scarica la locandina in formato PDF<\/a><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a019 luglio 2019<\/strong><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><em>La fiscalit\u00e0 dell\u2019arte: profili di criticit\u00e0, tutele e vantaggi<\/em><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Ordine dei Dottori Commercialisti ed Esperti Contabili di Padova<\/p><p dir=\"ltr\"><a href=\"https:\/\/www.bertoncellobpa.it\/wp-content\/uploads\/2022\/05\/ODCECPD-2019-locandina.pdf\">Scarica la locandina in formato PDF<\/a><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><strong>\u25aa 26 giugno 2018<\/strong><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><em>La vita nel \u201cDopo di Noi\u201d (evento privato)<\/em><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Allianz Bank Financial Advisor &#8211; Private Banking<\/p><p dir=\"ltr\"><a href=\"https:\/\/www.bertoncellobpa.it\/wp-content\/uploads\/2022\/05\/La-Vita-nella-disabilitO\u0308-con-il-Dopo-di-Noi-copia.pdf\">Scarica la locandina in formato PDF<\/a><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><strong>\u25aa 6 dicembre 2017<\/strong><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><em>Il Piano Industria 4.0<\/em><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Ordine dei Dottori Commercialisti ed Esperti Contabili di Padova<\/p><p dir=\"ltr\"><a href=\"https:\/\/www.bertoncellobpa.it\/wp-content\/uploads\/2022\/05\/Locandina.pdf\">Scarica la locandina in formato PDF<\/a><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">\u25aa <strong>7 marzo 2017<\/strong><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><em>La trasmissione del patrimonio (evento privato)<\/em><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Allianz Bank Financial Advisor &#8211; Private Banking<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">\u25aa <strong>21 febbraio 2017<\/strong><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><em>Il momento delle scelte (evento privato)<\/em><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Allianz Bank Financial Advisor &#8211; Private Banking<\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><strong>\u25aa 6 febbraio 2017<\/strong><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\"><em>Voluntary disclosure bis: novit\u00e0 e profili critici<\/em><\/p><p class=\"CDt4Ke zfr3Q\" dir=\"ltr\">Ordine dei Dottori Commercialisti ed Esperti Contabili di Padova<\/p><p dir=\"ltr\"><a href=\"https:\/\/www.bertoncellobpa.it\/wp-content\/uploads\/2022\/05\/17.02.06_ODCECPD_voluntary-disclosure-bis_locandina.pdf\">Scarica la locandina in formato PDF<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La lettura rende un uomo completo, la conversazione lo rende agile di spirito e la scrittura lo rende esatto. [Francis Bacon] I Partner di Studio si dedicano in via continuativa all&#8217;attivit\u00e0 pubblicistica ed\u00a0offrono altres\u00ec la propria consulenza in risposta ai quesiti in materia tributaria posti dai lettori del Corriere della Sera. In tale ambito Carlo [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-13113","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.bertoncellobpa.it\/it\/wp-json\/wp\/v2\/pages\/13113","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bertoncellobpa.it\/it\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.bertoncellobpa.it\/it\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.bertoncellobpa.it\/it\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bertoncellobpa.it\/it\/wp-json\/wp\/v2\/comments?post=13113"}],"version-history":[{"count":222,"href":"https:\/\/www.bertoncellobpa.it\/it\/wp-json\/wp\/v2\/pages\/13113\/revisions"}],"predecessor-version":[{"id":14907,"href":"https:\/\/www.bertoncellobpa.it\/it\/wp-json\/wp\/v2\/pages\/13113\/revisions\/14907"}],"wp:attachment":[{"href":"https:\/\/www.bertoncellobpa.it\/it\/wp-json\/wp\/v2\/media?parent=13113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}