Addio a Philip Morocutti, stimato docente al Malignani di Udine

Ferrara, madre di uno studente insulta e poi prende a schiaffi una dodicennePontina Vecchia: moto a fuoco, morto 25enneTradate: una barca prende fuoco nei boschi, si indaga l'ipotesi dolosa

Torna l’ora legale, gli effetti sulla saluteFlat tax: ecco come funziona per chi aderisce al concordato preventivo biennale di Adnkronos   07-08-2024 - 16:58 Link copiato #iubenda-cs-banner .iub_ts_bc:not(.iubenda-custom-content) *,criptovalute#iubenda-cs-banner [class*=" iub"],#iubenda-cs-banner [class^=iub],.iubenda-tp-btn:not([data-tp-nostyle]){ -webkit-tap-highlight-color:transparent!important;clip:auto!important;-ms-text-size-adjust:100%;-webkit-text-size-adjust:100%;-o-border-image:none!important;border-image:none!important;bottom:auto!important;clear:none!important;-webkit-column-count:auto!important;-moz-column-count:auto!important;-webkit-column-width:auto!important;-moz-column-width:auto!important;columns:auto!important;counter-increment:none!important;counter-reset:none!important;direction:inherit!important;float:none!important;font-family:-apple-system,sans-serif!important;font-style:inherit!important;font-variant:normal!important;left:auto!important;letter-spacing:normal!important;list-style:outside!important;max-height:none!important;max-width:none!important;min-height:0!important;opacity:1;outline:0!important;overflow:visible!important;overflow-x:visible!important;overflow-y:visible!important;position:static!important;quotes:"" ""!important;right:auto!important;table-layout:auto!important;text-align:left!important;text-decoration:none!important;text-indent:0!important;text-shadow:none!important;text-transform:none!important;top:auto!important;unicode-bidi:normal!important;white-space:normal!important;width:auto!important;word-break:normal!important;word-spacing:normal!important;z-index:auto!important;list-style-type:inherit!important;padding:0!important}#iubenda-cs-banner{ background:0 0!important;border:0!important;display:-webkit-box!important;display:-ms-flexbox!important;font-size:15px!important;height:100%!important;left:0!important;line-height:1.4!important;margin:0!important;opacity:0!important;overflow:hidden!important;padding:0!important;pointer-events:none!important;position:fixed!important;top:0!important;-webkit-transition:opacity .4s!important;-o-transition:opacity .4s!important;transition:opacity .4s!important;width:100%!important;will-change:opacity;z-index:99999998!important}#iubenda-cs-banner .iub_ts_bc:not(.iubenda-custom-content) *,#iubenda-cs-banner [class*=" iub"],#iubenda-cs-banner [class^=iub]{ -webkit-font-feature-settings:normal!important;font-feature-settings:normal!important;-webkit-appearance:none!important;-moz-appearance:none!important;appearance:none!important;background:0 0!important;border:none!important;border-radius:0!important;-webkit-box-shadow:none!important;box-shadow:none!important;-webkit-box-sizing:border-box!important;box-sizing:border-box!important;color:currentColor!important;-webkit-column-gap:normal!important;-moz-column-gap:normal!important;column-gap:normal!important;-webkit-column-rule:medium none #000!important;-moz-column-rule:medium none #000!important;column-rule:medium none #000!important;-webkit-column-span:none!important;-moz-column-span:none!important;column-span:none!important;font-size:100%!important;font-weight:inherit!important;height:auto!important;-webkit-hyphens:manual!important;-ms-hyphens:manual!important;hyphens:manual!important;line-height:inherit!important;margin:0!important;min-width:0!important;-webkit-perspective:none!important;perspective:none!important;-webkit-perspective-origin:50% 50%!important;perspective-origin:50% 50%!important;-webkit-transform:none!important;-ms-transform:none!important;transform:none!important;-webkit-transform-origin:50% 50%!important;-ms-transform-origin:50% 50%!important;transform-origin:50% 50%!important;-webkit-transform-style:flat!important;transform-style:flat!important;-webkit-transition:none!important;-o-transition:none!important;transition:none!important;vertical-align:baseline!important}#iubenda-cs-banner.iubenda-cs-overlay:before{ background-color:rgba(0,0,0,.5)!important;content:""!important;height:100%!important;left:0!important;pointer-events:auto!important;position:fixed!important;top:0!important;width:100%!important;z-index:1!important}#iubenda-cs-banner.iubenda-cs-center{ -webkit-box-align:center!important;-ms-flex-align:center!important;-webkit-box-pack:center!important;-ms-flex-pack:center!important;align-items:center!important;justify-content:center!important}#iubenda-cs-banner.iubenda-cs-top{ -webkit-box-align:start!important;-ms-flex-align:start!important;align-items:flex-start!important}#iubenda-cs-banner.iubenda-cs-bottom{ -webkit-box-align:end!important;-ms-flex-align:end!important;align-items:flex-end!important}#iubenda-cs-banner .iubenda-cs-brand>div,#iubenda-cs-banner.iubenda-cs-left{ -webkit-box-pack:start!important;-ms-flex-pack:start!important;justify-content:flex-start!important}#iubenda-cs-banner.iubenda-cs-right{ -webkit-box-pack:end!important;-ms-flex-pack:end!important;justify-content:flex-end!important}#iubenda-cs-banner .iub_ts_bc a:hover,#iubenda-cs-banner.iubenda-cs-visible{ opacity:1!important}#iubenda-cs-banner.iubenda-cs-visible>*{ pointer-events:auto!important}#iubenda-cs-banner.iubenda-cs-slidein .iubenda-cs-container{ -webkit-transition:-webkit-transform .4s!important;transition:transform .4s!important;-o-transition:transform .4s!important;transition:transform .4s,-webkit-transform .4s!important}#iubenda-cs-banner.iubenda-cs-slidein.iubenda-cs-top .iubenda-cs-container{ -webkit-transform:translateY(-48px)!important;-ms-transform:translateY(-48px)!important;transform:translateY(-48px)!important}#iubenda-cs-banner.iubenda-cs-slidein.iubenda-cs-bottom .iubenda-cs-container{ -webkit-transform:translateY(48px)!important;-ms-transform:translateY(48px)!important;transform:translateY(48px)!important}#iubenda-cs-banner.iubenda-cs-slidein.iubenda-cs-visible .iubenda-cs-container{ -webkit-transform:translateY(0)!important;-ms-transform:translateY(0)!important;transform:translateY(0)!important}#iubenda-cs-banner .iubenda-cs-container{ position:relative!important;z-index:2!important}#iubenda-cs-banner .iubenda-cs-brand{ -ms-flex-negative:0!important;flex-shrink:0!important;padding:16px!important}#iubenda-cs-banner .iubenda-cs-brand,#iubenda-cs-banner .iubenda-cs-brand>div,#iubenda-cs-banner .iubenda-cs-opt-group,#iubenda-cs-banner .iubenda-cs-opt-group>div{ display:-webkit-box!important;display:-ms-flexbox!important;display:flex!important}#iubenda-cs-banner .iubenda-cs-brand img{ max-height:56px!important;max-width:192px!important}#iubenda-cs-banner .iubenda-cs-content{ overflow:hidden!important;position:relative!important;-webkit-transition:-webkit-transform .4s!important;-o-transition:transform .4s!important;transition:transform .4s,-webkit-transform .4s!important;z-index:1!important}#iubenda-cs-banner .iub_ts_rtnl{ -webkit-box-orient:vertical!important;-webkit-box-direction:normal!important;display:-webkit-box!important;display:-ms-flexbox!important;display:flex!important;-ms-flex-direction:column!important;flex-direction:column!important;position:relative!important}#iubenda-cs-banner .iubenda-cs-close-btn{ cursor:pointer!important;font-size:24px!important;font-weight:lighter!important;height:48px!important;line-height:0!important;min-width:48px!important;padding:16px!important;position:absolute!important;right:0!important;text-align:center!important;top:-2px!important}#iubenda-cs-banner .iubenda-cs-close-btn:hover,#iubenda-cs-banner .iubenda-cs-opt-group button:hover{ opacity:.5!important}#iubenda-cs-banner .iub_ts_bc{ -webkit-box-flex:1!important;-ms-flex:1 1 auto!important;flex:1 1 auto!important;font-weight:300!important;margin:16px 16px 0!important;mask-image:linear-gradient(0deg,rgba(0,0,0,0) 0,#000 16px)!important;-webkit-mask-image:linear-gradient(0deg,rgba(0,0,0,0) 0,#000 16px)!important;overflow-y:auto!important;padding-bottom:32px!important}#iubenda-cs-banner .iub_ts_bc-padded{ padding-right:32px!important}#iubenda-cs-banner .iub_ts_bc a{ color:currentColor!important;cursor:pointer!important;opacity:.7!important;text-decoration:underline!important}#iubenda-cs-banner #iubenda-cs-title{ font-weight:700!important;margin-bottom:16px!important}#iubenda-cs-banner .iubenda-cs-opt-group{ -ms-flex-negative:0!important;flex-shrink:0!important;margin:0 16px 16px!important;z-index:1!important;color:#000!important}#iubenda-cs-banner .iubenda-cs-opt-group button{ -webkit-appearance:none!important;-moz-appearance:none!important;appearance:none!important;border-radius:64px!important;cursor:pointer!important;font-size:100%!important;font-weight:700!important;margin-bottom:4px!important;margin-top:4px!important;padding:8px 32px!important;text-align:center!important;background-color:hsla(0,0%,100%,.1)!important;color:#fff!important}#iubenda-cs-banner .iubenda-cs-opt-group button:focus{ opacity:.8!important}#iubenda-cs-banner.iubenda-cs-default .iubenda-cs-brand{ margin:0 -8px!important}@media (min-width:992px){ #iubenda-cs-banner.iubenda-cs-default .iubenda-cs-brand div{ margin:0 auto!important;width:960px!important}#iubenda-cs-banner.iubenda-cs-default .iub_ts_rtnl{ margin:16px auto!important;width:992px!important}}#iubenda-cs-banner.iubenda-cs-default .iubenda-cs-container,#iubenda-cs-banner.iubenda-cs-default-floating.iubenda-cs-center:not(.iubenda-cs-top):not(.iubenda-cs-bottom) .iubenda-cs-opt-group>div,#iubenda-cs-banner.iubenda-cs-default-floating:not(.iubenda-cs-bottom):not(.iubenda-cs-center) .iubenda-cs-opt-group>div,#iubenda-cs-banner.iubenda-cs-default-floating:not(.iubenda-cs-top):not(.iubenda-cs-center) .iubenda-cs-opt-group>div{ width:100%!important}#iubenda-cs-banner.iubenda-cs-default-floating .iubenda-cs-brand{ margin:-8px -8px 0!important}#iubenda-cs-banner.iubenda-cs-default-floating .iubenda-cs-brand div{ margin:8px!important}@media (max-width:991px){ #iubenda-cs-banner.iubenda-cs-default .iubenda-cs-brand{ margin:-8px -8px 0!important}#iubenda-cs-banner.iubenda-cs-default .iubenda-cs-brand div{ margin:0 8px!important}#iubenda-cs-banner.iubenda-cs-default .iubenda-cs-content{ padding:8px!important}#iubenda-cs-banner.iubenda-cs-default-floating.iubenda-cs-center.iubenda-cs-bottom .iubenda-cs-container,#iubenda-cs-banner.iubenda-cs-default-floating.iubenda-cs-center.iubenda-cs-top .iubenda-cs-container{ width:100%!important}}@media (min-width:640px){ #iubenda-cs-banner .iubenda-cs-opt-group-custom{ -ms-flex-item-align:start!important;-webkit-box-pack:start!important;-ms-flex-pack:start!important;align-self:start!important;justify-content:flex-start!important;margin-right:auto!important}#iubenda-cs-banner .iubenda-cs-opt-group-consent{ -ms-flex-item-align:end!important;-webkit-box-pack:end!important;-ms-flex-pack:end!important;align-self:end!important;justify-content:flex-end!important;margin-left:auto!important}#iubenda-cs-banner .iubenda-cs-opt-group button:not(:last-of-type){ margin-right:8px!important}#iubenda-cs-banner.iubenda-cs-default-floating.iubenda-cs-center:not(.iubenda-cs-top):not(.iubenda-cs-bottom) .iubenda-cs-container,#iubenda-cs-banner.iubenda-cs-default-floating:not(.iubenda-cs-bottom):not(.iubenda-cs-center) .iubenda-cs-container,#iubenda-cs-banner.iubenda-cs-default-floating:not(.iubenda-cs-top):not(.iubenda-cs-center) .iubenda-cs-container{ width:480px!important}}#iubenda-cs-banner.iubenda-cs-default-floating.iubenda-cs-center:not(.iubenda-cs-top):not(.iubenda-cs-bottom) .iubenda-cs-opt-group,#iubenda-cs-banner.iubenda-cs-default-floating:not(.iubenda-cs-bottom):not(.iubenda-cs-center) .iubenda-cs-opt-group,#iubenda-cs-banner.iubenda-cs-default-floating:not(.iubenda-cs-top):not(.iubenda-cs-center) .iubenda-cs-opt-group{ -webkit-box-orient:vertical!important;-webkit-box-direction:normal!important;-ms-flex-direction:column!important;flex-direction:column!important}#iubenda-cs-banner.iubenda-cs-default-floating.iubenda-cs-center:not(.iubenda-cs-top):not(.iubenda-cs-bottom) .iubenda-cs-opt-group button,#iubenda-cs-banner.iubenda-cs-default-floating:not(.iubenda-cs-bottom):not(.iubenda-cs-center) .iubenda-cs-opt-group button,#iubenda-cs-banner.iubenda-cs-default-floating:not(.iubenda-cs-top):not(.iubenda-cs-center) .iubenda-cs-opt-group button{ display:block!important;text-align:center!important;width:100%!important}#iubenda-cs-banner.iubenda-cs-default-floating.iubenda-cs-center:not(.iubenda-cs-top):not(.iubenda-cs-bottom) .iubenda-cs-opt-group-custom,#iubenda-cs-banner.iubenda-cs-default-floating:not(.iubenda-cs-bottom):not(.iubenda-cs-center) .iubenda-cs-opt-group-custom,#iubenda-cs-banner.iubenda-cs-default-floating:not(.iubenda-cs-top):not(.iubenda-cs-center) .iubenda-cs-opt-group-custom{ -webkit-box-ordinal-group:3;-ms-flex-order:2;order:2}#iubenda-cs-banner.iubenda-cs-default-floating.iubenda-cs-center:not(.iubenda-cs-top):not(.iubenda-cs-bottom) .iubenda-cs-opt-group-consent,#iubenda-cs-banner.iubenda-cs-default-floating:not(.iubenda-cs-bottom):not(.iubenda-cs-center) .iubenda-cs-opt-group-consent,#iubenda-cs-banner.iubenda-cs-default-floating:not(.iubenda-cs-top):not(.iubenda-cs-center) .iubenda-cs-opt-group-consent{ -webkit-box-ordinal-group:2;-ms-flex-order:1;order:1}#iubenda-cs-banner.iubenda-cs-default-floating .iubenda-cs-content{ -webkit-box-shadow:0 8px 48px rgba(0,0,0,.15)!important;box-shadow:0 8px 48px rgba(0,0,0,.15)!important;padding:8px!important}#iubenda-cs-banner.iubenda-cs-fix-height .iub_ts_rtnl,#iubenda-cs-banner.iubenda-cs-fix-height .iubenda-cs-container,#iubenda-cs-banner.iubenda-cs-fix-height .iubenda-cs-content,.iubenda-mobile-sdk #iubenda-cs-banner .iub_ts_rtnl,.iubenda-mobile-sdk #iubenda-cs-banner .iubenda-cs-container .iubenda-cs-content,.iubenda-mobile-sdk #iubenda-cs-banner.iubenda-cs-visible .iubenda-cs-container{ height:100%!important}#iubenda-cs-banner.iubenda-cs-fix-height.iubenda-cs-default-floating .iubenda-cs-content{ height:calc(100% - 32px)!important}#iubenda-cs-banner.iubenda-cs-fix-height .iubenda-cs-brand img{ max-width:75%!important}#iubenda-cs-banner .iubenda-cs-opt-group button.iubenda-cs-btn-primary{ background-color:#0073ce!important;color:#fff!important}.iubenda-tp-btn:not([data-tp-nostyle]){ -webkit-font-feature-settings:normal!important;font-feature-settings:normal!important;-webkit-appearance:none!important;-moz-appearance:none!important;appearance:none!important;-webkit-backface-visibility:hidden!important;backface-visibility:hidden!important;background:#fff!important;border:none!important;border-radius:4px!important;-webkit-box-shadow:none!important;box-shadow:none!important;-webkit-box-shadow:0 0 0 1px rgba(0,0,0,.15)!important;box-shadow:0 0 0 1px rgba(0,0,0,.15)!important;-webkit-box-sizing:border-box!important;box-sizing:border-box!important;color:rgba(0,0,0,.65)!important;-webkit-column-gap:normal!important;-moz-column-gap:normal!important;column-gap:normal!important;-webkit-column-rule:medium none #000!important;-moz-column-rule:medium none #000!important;column-rule:medium none #000!important;-webkit-column-span:none!important;-moz-column-span:none!important;column-span:none!important;cursor:pointer!important;display:inline-block!important;font-size:14px!important;font-weight:700!important;height:34px!important;-webkit-hyphens:manual!important;-ms-hyphens:manual!important;hyphens:manual!important;line-height:34px!important;margin:0!important;min-width:34px!important;-webkit-perspective:none!important;perspective:none!important;-webkit-perspective-origin:50% 50%!important;perspective-origin:50% 50%!important;-webkit-transform:none!important;-ms-transform:none!important;transform:none!important;-webkit-transform-origin:50% 50%!important;-ms-transform-origin:50% 50%!important;transform-origin:50% 50%!important;-webkit-transform-style:flat!important;transform-style:flat!important;-webkit-transition:none!important;-o-transition:none!important;transition:none!important;vertical-align:middle!important;visibility:inherit!important}.iubenda-tp-btn[data-tp-icon]{ background-image:url("data:image/svg+xml;charset=utf-8,%3Csvg xmlns='http://www.w3.org/2000/svg' width='32' height='32'%3E%3Cpath fill='%231CC691' fill-rule='evenodd' d='M16 7a4 4 0 0 1 2.627 7.016L19.5 25h-7l.873-10.984A4 4 0 0 1 16 7z'/%3E%3C/svg%3E")!important;background-position:top .5px left 1px!important;background-repeat:no-repeat!important;background-size:32px 32px!important}.iubenda-tp-btn[data-tp-circle]{ border-radius:32px!important}.iubenda-tp-btn[data-tp-label]:after{ content:attr(data-tp-label)!important;padding:0 16px!important;white-space:nowrap!important}.iubenda-tp-btn[data-tp-label][data-tp-icon]:after{ padding-left:32px!important}.iubenda-tp-btn[data-tp-float]{ position:fixed!important;z-index:2147483647!important}.iubenda-tp-btn[data-tp-float]:not([data-tp-anchored]){ margin:16px!important}.iubenda-tp-btn[data-tp-float][data-tp-anchored]{ border-radius:6px!important;margin:0 16px!important}.iubenda-tp-btn[data-tp-float][data-tp-anchored]:not([data-tp-hover]):not([data-tp-label])[data-tp-float=center-left],.iubenda-tp-btn[data-tp-float][data-tp-anchored]:not([data-tp-hover]):not([data-tp-label])[data-tp-float=center-right],.iubenda-tp-btn[data-tp-float][data-tp-anchored][data-tp-hover][data-tp-float=center-left],.iubenda-tp-btn[data-tp-float][data-tp-anchored][data-tp-hover][data-tp-float=center-right]{ margin:0!important;top:75%!important;-webkit-transform:translateY(-50%)!important;-ms-transform:translateY(-50%)!important;transform:translateY(-50%)!important}.iubenda-tp-btn[data-tp-float][data-tp-anchored]:not([data-tp-hover]):not([data-tp-label])[data-tp-float=center-left],.iubenda-tp-btn[data-tp-float][data-tp-anchored][data-tp-hover][data-tp-float=center-left]{ border-bottom-left-radius:0!important;border-left:0!important;border-top-left-radius:0!important;left:0!important}.iubenda-tp-btn[data-tp-float][data-tp-anchored]:not([data-tp-hover]):not([data-tp-label])[data-tp-float=center-right],.iubenda-tp-btn[data-tp-float][data-tp-anchored][data-tp-hover][data-tp-float=center-right]{ border-bottom-right-radius:0!important;border-right:0!important;border-top-right-radius:0!important;right:0!important}.iubenda-tp-btn[data-tp-float][data-tp-anchored]:not([data-tp-hover])[data-tp-label][data-tp-float=center-left],.iubenda-tp-btn[data-tp-float][data-tp-anchored]:not([data-tp-hover])[data-tp-label][data-tp-float=center-right]{ border-bottom:0!important;border-bottom-left-radius:0!important;border-bottom-right-radius:0!important;margin:0!important;top:50%!important;-webkit-transform-origin:bottom!important;-ms-transform-origin:bottom!important;transform-origin:bottom!important}.iubenda-tp-btn[data-tp-float][data-tp-anchored]:not([data-tp-hover])[data-tp-label][data-tp-float=center-left]{ left:0!important;-webkit-transform:translateY(-50%) rotate(90deg)!important;-ms-transform:translateY(-50%) rotate(90deg)!important;transform:translateY(-50%) rotate(90deg)!important;-webkit-transform-origin:left bottom!important;-ms-transform-origin:left bottom!important;transform-origin:left bottom!important}.iubenda-tp-btn[data-tp-float][data-tp-anchored]:not([data-tp-hover])[data-tp-label][data-tp-float=center-right]{ right:0!important;-webkit-transform:translateY(-50%) rotate(-90deg)!important;-ms-transform:translateY(-50%) rotate(-90deg)!important;transform:translateY(-50%) rotate(-90deg)!important;-webkit-transform-origin:right bottom!important;-ms-transform-origin:right bottom!important;transform-origin:right bottom!important}.iubenda-tp-btn[data-tp-float][data-tp-float=bottom-left],.iubenda-tp-btn[data-tp-float][data-tp-float=bottom-right]{ bottom:0!important}.iubenda-tp-btn[data-tp-float][data-tp-float=bottom-left][data-tp-anchored],.iubenda-tp-btn[data-tp-float][data-tp-float=bottom-right][data-tp-anchored]{ border-bottom:0!important;border-bottom-left-radius:0!important;border-bottom-right-radius:0!important}.iubenda-tp-btn[data-tp-float][data-tp-float=top-left],.iubenda-tp-btn[data-tp-float][data-tp-float=top-right]{ top:0!important}.iubenda-tp-btn[data-tp-float][data-tp-float=top-left][data-tp-anchored],.iubenda-tp-btn[data-tp-float][data-tp-float=top-right][data-tp-anchored]{ border-top:0!important;border-top-left-radius:0!important;border-top-right-radius:0!important}.iubenda-tp-btn[data-tp-float][data-tp-float=bottom-left],.iubenda-tp-btn[data-tp-float][data-tp-float=top-left]{ left:0!important}.iubenda-tp-btn[data-tp-float][data-tp-float=bottom-right],.iubenda-tp-btn[data-tp-float][data-tp-float=top-right]{ right:0!important}.iubenda-tp-btn[data-tp-float][data-tp-hover][data-tp-label]:after{ display:block!important;max-width:0!important;opacity:0!important;overflow:hidden!important;padding:0!important;-webkit-transition:max-width .6s,padding .6s,opacity .6s!important;-o-transition:max-width .6s,padding .6s,opacity .6s!important;transition:max-width .6s,padding .6s,opacity .6s!important}.iubenda-tp-btn[data-tp-float][data-tp-hover][data-tp-label]:hover:after{ max-width:192px!important;opacity:1!important;padding-left:32px!important;padding-right:10px!important}.iubenda-mobile-sdk #iubenda-cs-banner.iubenda-cs-visible{ align-items:center!important;justify-content:center!important}.iubenda-mobile-sdk #iubenda-cs-banner .iubenda-cs-container{ display:flex!important;max-height:100%!important}.iubenda-mobile-sdk #iubenda-cs-banner .iubenda-cs-container .iubenda-cs-content{ border-radius:0!important;margin:0!important}.iubenda-mobile-sdk #iubenda-cs-banner .iubenda-cs-opt-group{ text-align:center!important}.iubenda-mobile-sdk #iubenda-cs-banner .iubenda-cs-close-btn,.iubenda-mobile-sdk #iubenda-iframe .iubenda-iframe-close-btn,.no-banner #iubenda-cs-banner{ display:none!important}.iubenda-mobile-sdk #iubenda-cs-banner .iub_ts_rtnl{ display:flex!important;flex-direction:column!important}.iubenda-mobile-sdk #iubenda-cs-banner .iub_ts_bc{ flex:1;margin:0!important;mask-image:linear-gradient(0deg,rgba(0,0,0,0) 0,#000 15%)!important;-webkit-mask-image:linear-gradient(0deg,rgba(0,0,0,0) 0,#000 15%)!important;max-height:inherit!important;overflow-y:auto!important;padding:16px 16px 48px!important}@media (min-width:992px){ #iubenda-cs-banner.iubenda-cs-default-floating .iubenda-cs-container{ width:992px!important}#iubenda-cs-banner.iubenda-cs-default-floating .iubenda-cs-content{ border-radius:4px!important;margin:16px!important}.iubenda-mobile-sdk #iubenda-cs-banner .iub_ts_bc,.iubenda-mobile-sdk #iubenda-cs-banner .iubenda-cs-opt-group{ margin:24px!important}.iubenda-mobile-sdk #iubenda-cs-banner.iubenda-cs-default .iub_ts_rtnl{ margin:0!important;width:100%!important}}.iubenda-mobile-sdk #iubenda-iframe .iub-popover-content,.iubenda-mobile-sdk #iubenda-iframe .iubenda-iframe-top-container{ position:relative!important}.iubenda-mobile-sdk #iubenda-iframe #iab-container{ bottom:0!important;left:0!important;position:absolute!important;right:0!important;top:0!important}.iubenda-mobile-sdk #iubenda-iframe #iubenda-iframe-popup{ height:100%!important;width:100%!important}.iubenda-mobile-sdk #iubenda-iframe{ background-color:transparent!important}.iubenda-mobile-sdk #iubenda-iframe iframe{ background-color:transparent!important;bottom:0!important;position:absolute!important;top:0!important}.iubenda-mobile-sdk #iubenda-iframe .iubenda-iframe-spinner{ top:50px!important}.iubenda-mobile-sdk #iubenda-iframe .iubenda-iframe-footer{ z-index:9999!important}.iubenda-mobile-sdk #iubenda-iframe.iub-popover-visible .iub-popover{ z-index:10000!important}.iubenda-mobile-sdk #iubenda-iframe .iub-popover-content>div,.iubenda-mobile-sdk #purposes-container{ -webkit-overflow-scrolling:touch!important;bottom:0!important;position:absolute!important;top:0!important}.iubenda-mobile-sdk #purposes-container{ left:0!important;overflow:auto!important;right:0!important}body:has(.iubenda-cs-banner){ height:100%!important;overflow:hidden!important}#iubenda-cs-banner .iubenda-cs-content{ background-color:#fff!important;color:#000!important;font-size:14px!important;height:100%!important}#iubenda-cs-banner .ts_iub_btn_grp{ color:#fff!important;justify-content:flex-start!important}#iubenda-cs-banner .iubenda-cs-opt-group button.ts_iub_btn_ok,#iubenda-cs-banner button.ts_iub_btn_cst{ background-color:#5f57a1!important;color:#fff!important}#iubenda-cs-banner .iubenda-cs-opt-group button.ts_iub_btn_rjct{ background-color:#5f57a1}#iubenda-cs-banner .iubenda-cs-opt-group button.ts_iub_btn_mr{ margin-left:0!important;margin-right:auto!important}#iubenda-cs-banner .iubenda-cs-container,#iubenda-cs-banner.iubenda-cs-default .iubenda-cs-container{ height:auto!important;max-height:100%!important}#iubenda-cs-banner .iub_ts_rtnl{ display:flex;flex-direction:column;height:100%}#iubenda-cs-banner .iub_ts_bc{ height:100%!important;max-height:45vh!important}@media only screen and (min-width:1024px){ #iubenda-cs-banner .iub_ts_bc{ max-height:none!important}}@media (max-width:639px){ #iubenda-cs-banner .iubenda-cs-opt-group{ -webkit-box-orient:vertical!important;-webkit-box-direction:normal!important;-ms-flex-direction:column!important;flex-direction:column!important;margin:12px!important}#iubenda-cs-banner .iubenda-cs-opt-group-custom{ -webkit-box-ordinal-group:3;-ms-flex-order:2;order:2}#iubenda-cs-banner .iubenda-cs-opt-group-consent{ -webkit-box-ordinal-group:2;-ms-flex-order:1;order:1}#iubenda-cs-banner .iubenda-cs-opt-group button{ display:block;margin:6px 3px!important;padding:8px 24px!important;text-align:center!important;width:100%!important}#iubenda-cs-banner .iubenda-cs-opt-group button.ts_iub_btn_rjct{ order:2!important}#iubenda-cs-banner .iubenda-cs-opt-group button.ts_iub_btn_pr{ order:3!important}#iubenda-cs-banner .iubenda-cs-opt-group button.ts_iub_btn_ok{ order:1!important}} #speakup-player{ margin: 0 !important; max-width: none !important; min-height: 85px !important; padding-bottom: 25px !important; padding-top: 10px !important;}#speakup-player:empty::after{ align-items: center; background-color: #fff; border-radius: 0.5rem; box-shadow: 0 12px 24px rgba(0, 0, 0, 0.12); font-family: sans-serif; content: 'Loading...'; display: flex !important; font-size: 13px; font-weight: bold; line-height: 1; justify-content: center; min-height: 50px; text-transform: uppercase;}#speakup-player:empty{ display: block;} (Adnkronos) - Concordato preventivo biennale, la flat tax punta a rilanciare il patto tra contribuenti e Fisco. Nel corso del Consiglio dei Ministri del 26 luglio è stato approvato in via definitiva il decreto correttivo in materia di adempimento collaborativo, concordato e scadenze fiscali, e l’avvio di una nuova forma di tassazione piatta è indubbiamente una delle novità di maggior rilievo.Tre le aliquote di tassazione previste per le partite IVA che aderiranno alla flat tax: si va dal 10% al 15%, sulla base del livello di affidabilità fiscale. Regole di maggior favore arrivano inoltre per i forfettari.Le conferme sono arrivate il 5 agosto scorso, con la pubblicazione del testo del decreto correttivo in Gazzetta Ufficiale. Si applicherà sul reddito incrementale proposto dal Fisco, e accettato dal contribuente, la flat tax a tre binari introdotta per le partite IVA che applicano gli ISA. Una novità che cambia le regole per il calcolo degli acconti e che dal punto di vista pratico impatterà sulla scadenza del secondo acconto di novembre.Chi sceglierà di aderire al concordato preventivo biennale potrà quindi beneficiare di regole di maggior favore sul fronte della determinazione delle imposte aggiuntive dovute sul differenziale tra il reddito dichiarato nel 2023 e il reddito concordato per il biennio 2024-2025.In particolare, per le partite IVA che applicano gli ISA la flat tax sarà così strutturata:● 10% in caso di punteggio ISA da 8 a 10;● 12% in caso di punteggio tra il 6 e l’8;● 15% in caso di punteggio inferiore a 6.L'intento del Governo, che ha recepito una delle indicazioni formulate dai rappresentanti del mondo professionale e imprenditoriale nel corso delle audizioni sullo schema di correttivo, è di premiare maggiormente le partite IVA che già ad oggi, e quindi a prescindere dall’adesione al concordato, sono già considerate fiscalmente affidabili sulla base degli Indici Sintetici di Affidabilità fiscale. Ma, ancor di più, con la flat tax viene messa sul tavolo l’ultima carta disponibile per rendere più vantaggioso il concordato preventivo biennale, ritenuto da molti tutt’altro che conveniente.Anche le partite IVA che applicano il regime forfettario, e che quindi già beneficiano della flat tax del 15% e del 5% per i primi cinque anni di attività, potranno contare su una tassazione di favore in caso di adesione al concordato.In tal caso le aliquote fissate ammontano al 10% e al 3% per i forfettari startup, con le medesime regole di calcolo previste per i soggetti ISA.Una novità che aumenta la convenienza del concordato per le partite IVA minori, per le quali il patto con il Fisco prende il via in forma sperimentale, e quindi per una sola annualità, consentendo di arrivare alla fine di ottobre - e quindi alla scadenza per l’adesione - con un quadro ormai quasi cristallizzato dell’andamento della propria attività.Se già di base quindi per i forfettari è più fluida la valutazione di pro e contro del concordato, con la flat tax gli aspetti positivi vengono di fatto massimizzati. di Adnkronos   07-08-2024 - 16:58 Link copiato Commenti Leggi la Netiquette

Avvelena i genitori con le penne al salmone, la madre: "Mio figlio è un omicida"Preside vieta cellulari durante le lezioni per alunni e professori

Parla il padre di Francesco Pio: “Ergastolo a chi lo ha ammazzato”

Torino, uomo trovato ferito in casa: possibile tentato omicidioLe parole della mamma di Livio, 16enne suicida per bullismo: "Ascoltate i vostri figli"

Epilogo fatale, è annegato il bimbo di 4 anni scomparso a RovigoPisa, la denuncia di Nika: "Mia madre morta per i soccorsi giunti in ritardo"

Si lamenta dei rumori col vicino e decide di bruciargli la casa facendo esplodere il palazzo e muoreMeteo in linea con il mese di marzo e colpo di coda dell'inverno