{"id":3967,"date":"2022-10-26T10:23:32","date_gmt":"2022-10-26T08:23:32","guid":{"rendered":"https:\/\/www.creativecompany.it\/gslex\/?page_id=3967"},"modified":"2025-10-29T11:53:43","modified_gmt":"2025-10-29T10:53:43","slug":"fiscale-e-contabile","status":"publish","type":"page","link":"https:\/\/gslex.net\/en\/terzo-settore-online\/giurisprudenza\/fiscale-e-contabile\/","title":{"rendered":"Tax and Accounting Jurisprudence"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background fusion-parallax-none hundred-percent-fullwidth non-hundred-percent-height-scrolling\" 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style=\"--awb-bg-color:#f4f4f4;--awb-bg-color-hover:#f4f4f4;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-column\"><nav class=\"awb-menu awb-menu_row awb-menu_em-hover mobile-mode-always-expanded awb-menu_icons-left awb-menu_dc-yes mobile-trigger-fullwidth-off awb-menu_mobile-toggle awb-menu_indent-center loading mega-menu-loading awb-menu_desktop awb-menu_arrows-main awb-menu_dropdown awb-menu_expand-right awb-menu_transition-fade\" 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aria-label=\"Third Sector\" data-breakpoint=\"1024\" data-count=\"0\" data-transition-type=\"fade\" data-transition-time=\"0\" data-expand=\"right\"><button type=\"button\" class=\"awb-menu__m-toggle awb-menu__m-toggle_no-text\" aria-expanded=\"false\" aria-controls=\"menu-terzo-settore\"><span class=\"awb-menu__m-toggle-inner\"><span class=\"collapsed-nav-text\"><span class=\"screen-reader-text\">Toggle Navigation<\/span><\/span><span class=\"awb-menu__m-collapse-icon awb-menu__m-collapse-icon_no-text\"><span class=\"awb-menu__m-collapse-icon-open awb-menu__m-collapse-icon-open_no-text fa-bars fas\"><\/span><span class=\"awb-menu__m-collapse-icon-close awb-menu__m-collapse-icon-close_no-text fa-times fas\"><\/span><\/span><\/span><\/button><ul id=\"menu-terzo-settore\" class=\"fusion-menu awb-menu__main-ul awb-menu__main-ul_row\"><li  id=\"menu-item-3879\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3879 awb-menu__li awb-menu__main-li 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menu-item-has-children menu-item-3830 awb-menu__li awb-menu__main-li awb-menu__main-li_regular awb-menu__main-li_with-main-arrow awb-menu__main-li_with-arrow\"  data-item-id=\"3830\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_fade\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_fade\"><\/span><a  class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Practice<\/span><span class=\"awb-menu__open-nav-submenu-hover\"><\/span><\/a><button type=\"button\" aria-label=\"Open submenu of Prassi\" aria-expanded=\"false\" class=\"awb-menu__open-nav-submenu_mobile awb-menu__open-nav-submenu_main\"><\/button><ul class=\"awb-menu__sub-ul awb-menu__sub-ul_main\"><li  id=\"menu-item-3832\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3832 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/gslex.net\/en\/terzo-settore-online\/prassi\/enti-civili\/\" class=\"awb-menu__sub-a\"><span>Civil Bodies<\/span><\/a><\/li><li  id=\"menu-item-3831\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3831 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/gslex.net\/en\/terzo-settore-online\/prassi\/enti-ecclesiastici\/\" class=\"awb-menu__sub-a\"><span>Ecclesiastical Bodies<\/span><\/a><\/li><\/ul><\/li><li  id=\"menu-item-3833\"  class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-3833 awb-menu__li awb-menu__main-li awb-menu__main-li_regular awb-menu__main-li_with-main-arrow awb-menu__main-li_with-arrow\"  data-item-id=\"3833\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_fade\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_fade\"><\/span><a  class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Law<\/span><span class=\"awb-menu__open-nav-submenu-hover\"><\/span><\/a><button type=\"button\" aria-label=\"Open submenu of Giurisprudenza\" aria-expanded=\"false\" class=\"awb-menu__open-nav-submenu_mobile awb-menu__open-nav-submenu_main\"><\/button><ul class=\"awb-menu__sub-ul awb-menu__sub-ul_main\"><li  id=\"menu-item-3883\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3883 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/gslex.net\/en\/terzo-settore-online\/giurisprudenza\/civile\/\" class=\"awb-menu__sub-a\"><span>Civil<\/span><\/a><\/li><li  id=\"menu-item-3975\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3975 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/gslex.net\/en\/terzo-settore-online\/giurisprudenza\/fiscale-e-contabile\/\" class=\"awb-menu__sub-a\"><span>Tax and Accounting<\/span><\/a><\/li><li  id=\"menu-item-3976\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3976 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/gslex.net\/en\/terzo-settore-online\/giurisprudenza\/amministrativa\/\" class=\"awb-menu__sub-a\"><span>Administrative<\/span><\/a><\/li><li  id=\"menu-item-3977\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3977 awb-menu__li awb-menu__sub-li\" ><a  href=\"https:\/\/gslex.net\/en\/terzo-settore-online\/giurisprudenza\/costituzionale-e-comunitaria\/\" class=\"awb-menu__sub-a\"><span>Constitutional and Community<\/span><\/a><\/li><\/ul><\/li><li  id=\"menu-item-3835\"  class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-3835 awb-menu__li awb-menu__main-li awb-menu__main-li_regular awb-menu__main-li_with-main-arrow awb-menu__main-li_with-arrow\"  data-item-id=\"3835\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_fade\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_fade\"><\/span><a  class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Focus<\/span><span class=\"awb-menu__open-nav-submenu-hover\"><\/span><\/a><button type=\"button\" aria-label=\"Open submenu of Focus\" aria-expanded=\"false\" class=\"awb-menu__open-nav-submenu_mobile awb-menu__open-nav-submenu_main\"><\/button><ul class=\"awb-menu__sub-ul awb-menu__sub-ul_main\"><li  id=\"menu-item-3836\"  class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-3836 awb-menu__li awb-menu__sub-li\" ><a  target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2023\/01\/Adeguamenti-Statutari-no-termine.pdf\" class=\"awb-menu__sub-a\"><span>Adjustments to the Staff Regulations<\/span><\/a><\/li><li  id=\"menu-item-3837\"  class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-3837 awb-menu__li awb-menu__sub-li\" ><a  target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2022\/01\/Impresa-sociale.pdf\" class=\"awb-menu__sub-a\"><span>Social Enterprise<\/span><\/a><\/li><li  id=\"menu-item-3838\"  class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-3838 awb-menu__li awb-menu__sub-li\" ><a  target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2022\/01\/Enti-tipici-del-terzo-settore.pdf\" class=\"awb-menu__sub-a\"><span>Typical bodies of the 3rd sector<\/span><\/a><\/li><li  id=\"menu-item-3839\"  class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-3839 awb-menu__li awb-menu__sub-li\" ><a  target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2022\/01\/Smart-Webinar-RUNTS.pdf\" class=\"awb-menu__sub-a\"><span>Subscribe to the RUNTS<\/span><\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-background-color:var(--awb-color1);--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-center fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:60px;width:100%;\"><\/div><div class=\"fusion-image-element\" style=\"text-align:center;--awb-max-width:20px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\"fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"59\" height=\"59\" src=\"https:\/\/gslex.net\/wp-content\/uploads\/2021\/07\/GS-Icon.svg\" alt class=\"img-responsive wp-image-2575\"\/><\/span><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-1\"><h2 style=\"text-align: center;\"><em>Tax and Accounting Jurisprudence<\/em><\/h2>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:50px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-2\"><div id=\"cf-app\" class=\"cf-app\" data-json=\"{&quot;libraryType&quot;:&quot;hierarchical_folders&quot;,&quot;showBreadCrumb&quot;:false,&quot;isNestedFolders&quot;:false,&quot;searchScope&quot;:&quot;narrow&quot;,&quot;folders&quot;:[&quot;6&quot;],&quot;libraryIcon&quot;:{&quot;altText&quot;:&quot;icon-folders&quot;,&quot;display&quot;:false},&quot;title&quot;:&quot;Giurisprudenza - Fiscale e Contabile&quot;,&quot;displayTitle&quot;:true,&quot;titleTag&quot;:&quot;h1&quot;,&quot;layout&quot;:&quot;list&quot;,&quot;gridColumn&quot;:3,&quot;searchBarPlacement&quot;:&quot;top&quot;,&quot;layoutIconPlacement&quot;:&quot;top&quot;,&quot;paginationPlacement&quot;:&quot;bottom&quot;,&quot;displayColumns&quot;:{&quot;image&quot;:false,&quot;title&quot;:true,&quot;type&quot;:false,&quot;size&quot;:false,&quot;updated&quot;:false,&quot;counter&quot;:false,&quot;link&quot;:true},&quot;linkTo&quot;:&quot;preview&quot;,&quot;popupWidth&quot;:600,&quot;popupHeight&quot;:600,&quot;limit&quot;:25,&quot;orderBy&quot;:&quot;updated&quot;,&quot;orderType&quot;:&quot;ASC&quot;,&quot;documentIcons&quot;:{&quot;display&quot;:true}}\" data-columns=\"{&quot;1&quot;:{&quot;label&quot;:&quot;Title&quot;,&quot;key&quot;:&quot;title&quot;},&quot;6&quot;:{&quot;label&quot;:&quot;Link&quot;,&quot;key&quot;:&quot;link&quot;}}\">\n\t<div class=\"cf-main\">\n\t\t<div class=\"cf-container\">\n\t\t\t\t\t\t\t<h1 class=\"cf-title\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/gslex.net\/wp-content\/plugins\/catfolders-document-gallery\/assets\/images\/icons\/icon-folders.svg\" alt=\"\"icon-folders>\n\t\t\t\t\t<span>Giurisprudenza - Fiscale e Contabile<\/span>\n\t\t\t\t<\/h1>\n\t\t\t\n\t\t\t<div class=\"cf-table-my-wrap\">\t\t<table data-folders=\"[&quot;6&quot;]\" class=\"cf-table\" style=\"--grid-column:3\">\n\t\t\t\t<thead>\n\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<th class=\"cf-title-th\">\n\t\t\t\t\t\t\t\t<span>Title<\/span>\n\t\t\t\t\t\t\t<\/th>\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<th class=\"\">\n\t\t\t\t\t\t\t\t<span>Link<\/span>\n\t\t\t\t\t\t\t<\/th>\t\n\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t<\/thead>\n\t\t\t\t<tbody>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/11\/Comm.-Trib.-Reg.-Lombardia-Sentenza-19.02.2021-n.-702-\u2013-Associazione-sportiva-dilettantistica.-Regime-L.-3981991.-Distribuzione-utili-e-decadenza-agevolazioni.pdf\" class=\"cf-icon icon-pdf\">Comm. Trib. Reg. Lombardia, Sentenza 19.02.2021, n. 702 \u2013 Associazione sportiva dilettantistica. Regime L. 398:1991. Distribuzione utili e decadenza agevolazioni<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/11\/Comm.-Trib.-Reg.-Lombardia-Sentenza-19.02.2021-n.-702-\u2013-Associazione-sportiva-dilettantistica.-Regime-L.-3981991.-Distribuzione-utili-e-decadenza-agevolazioni.pdf\" class=\"btn-download\" data-document-id=\"6067\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/11\/Comm.-Trib.-Reg.-Lombardia-Sentenza-18.10.2018-n.-4400-\u2013-ICI-2011.-Scuola-paritaria.-Esenzione-e-modalita-non-commerciali.-Nullita-per-mancato-contraddittorio.pdf\" class=\"cf-icon icon-pdf\">Comm. Trib. Reg. Lombardia, Sentenza 18.10.2018, n. 4400 \u2013 ICI 2011. Scuola paritaria. Esenzione e modalita\u0300 non commerciali. Nullita\u0300 per mancato contraddittorio<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/11\/Comm.-Trib.-Reg.-Lombardia-Sentenza-18.10.2018-n.-4400-\u2013-ICI-2011.-Scuola-paritaria.-Esenzione-e-modalita-non-commerciali.-Nullita-per-mancato-contraddittorio.pdf\" class=\"btn-download\" data-document-id=\"6066\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/11\/Comm.-Trib.-Reg.-Abruzzo-Sentenza-21.09.2018-n.-871-\u2013-ICI-2010.-Ente-ecclesiastico.-Immobili-destinati-ad-attivita-sanitariaricettiva-non-esenti.pdf\" class=\"cf-icon icon-pdf\">Comm. Trib. Reg. Abruzzo, Sentenza 21.09.2018, n. 871 \u2013 ICI 2010. Ente ecclesiastico. Immobili destinati ad attivita\u0300 sanitaria:ricettiva non esenti<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/11\/Comm.-Trib.-Reg.-Abruzzo-Sentenza-21.09.2018-n.-871-\u2013-ICI-2010.-Ente-ecclesiastico.-Immobili-destinati-ad-attivita-sanitariaricettiva-non-esenti.pdf\" class=\"btn-download\" data-document-id=\"6065\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/11\/Comm.-Trib.-Reg.-Liguria-Sentenza-2017-n.-1465-\u2013-ASD.-Disconoscimento-regime-agevolato-L.-3981991-e-profilo-commerciale-attivita-sportiva.pdf\" class=\"cf-icon icon-pdf\">Comm. Trib. Reg. Liguria, Sentenza 2017, n. 1465 \u2013 ASD. Disconoscimento regime agevolato L. 398:1991 e profilo commerciale attivita\u0300 sportiva<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/11\/Comm.-Trib.-Reg.-Liguria-Sentenza-2017-n.-1465-\u2013-ASD.-Disconoscimento-regime-agevolato-L.-3981991-e-profilo-commerciale-attivita-sportiva.pdf\" class=\"btn-download\" data-document-id=\"6064\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/11\/Comm.-Trib.-Reg.-Lombardia-Sentenza-22.02.2016-n.-987-\u2013-Contributo-unificato.-ONLUS-ambientale.-Esenzione-e-accesso-alla-giustizia.pdf\" class=\"cf-icon icon-pdf\">Comm. Trib. Reg. Lombardia, Sentenza 22.02.2016, n. 987 \u2013 Contributo unificato. ONLUS ambientale. Esenzione e accesso alla giustizia<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/11\/Comm.-Trib.-Reg.-Lombardia-Sentenza-22.02.2016-n.-987-\u2013-Contributo-unificato.-ONLUS-ambientale.-Esenzione-e-accesso-alla-giustizia.pdf\" class=\"btn-download\" data-document-id=\"6063\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/11\/Comm.-Trib.-Prov.-Alessandria-Sentenza-18.06.2014-n.-181-\u2013-ASD.-Regime-fiscale-L.-3981991.-Contabilita-e-ricostruzione-induttiva-maggiori-ricavi.pdf\" class=\"cf-icon icon-pdf\">Comm. Trib. Prov. Alessandria, Sentenza 18.06.2014, n. 181 \u2013 ASD. Regime fiscale L. 398:1991. Contabilita\u0300 e ricostruzione induttiva maggiori ricavi<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/11\/Comm.-Trib.-Prov.-Alessandria-Sentenza-18.06.2014-n.-181-\u2013-ASD.-Regime-fiscale-L.-3981991.-Contabilita-e-ricostruzione-induttiva-maggiori-ricavi.pdf\" class=\"btn-download\" data-document-id=\"6062\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/11\/Comm.-Trib.-Prov.-Treviso-Sentenza-20.02.2014-n.-151-\u2013-ASD.-Attivita-palestra.-Disconoscimento-qualifica-associativa-e-regime-agevolato.pdf\" class=\"cf-icon icon-pdf\">Comm. Trib. Prov. Treviso, Sentenza 20.02.2014, n. 151 \u2013 ASD. Attivita\u0300 palestra. Disconoscimento qualifica associativa e regime agevolato<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/11\/Comm.-Trib.-Prov.-Treviso-Sentenza-20.02.2014-n.-151-\u2013-ASD.-Attivita-palestra.-Disconoscimento-qualifica-associativa-e-regime-agevolato.pdf\" class=\"btn-download\" data-document-id=\"6061\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/11\/Corte-dei-Conti-Deliberazione-26.06.2013-n.-151-\u2013-Fondazioni-partecipate.-Assunzioni-personale-e-principio-carattere-onorifico-incarichi.pdf\" class=\"cf-icon icon-pdf\">Corte dei Conti, Deliberazione 26.06.2013, n. 151 \u2013 Fondazioni partecipate. Assunzioni personale e principio carattere onorifico incarichi<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/11\/Corte-dei-Conti-Deliberazione-26.06.2013-n.-151-\u2013-Fondazioni-partecipate.-Assunzioni-personale-e-principio-carattere-onorifico-incarichi.pdf\" class=\"btn-download\" data-document-id=\"6060\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/11\/Comm.-Trib.-Reg.-Toscana-Sentenza-18.02.2013-n.-20-\u2013-Diniego-iscrizione-ONLUS.-Impresa-sociale-e-incompatibilita-qualifiche.pdf\" class=\"cf-icon icon-pdf\">Comm. Trib. Reg. Toscana, Sentenza 18.02.2013, n. 20 \u2013 Diniego iscrizione ONLUS. Impresa sociale e incompatibilita\u0300 qualifiche<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td> \n\t\t\t\t\t\t\t\t\t<td>\n\t\t\t\t\t\t\t\t<div class=\"cf-column-last\">\n\t\t\t\t<span class=\"cf-updated\">\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<a download rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/11\/Comm.-Trib.-Reg.-Toscana-Sentenza-18.02.2013-n.-20-\u2013-Diniego-iscrizione-ONLUS.-Impresa-sociale-e-incompatibilita-qualifiche.pdf\" class=\"btn-download\" data-document-id=\"6059\">\n\t\t\t<svg width=\"18\" height=\"18\" viewbox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g clip-path=\"url(#clip0_1_337)\"><path d=\"M5.30186e-07 8.99044C0.00168761 4.04699 4.03718 0.00393964 8.97357 2.87451e-06C13.9611 -0.00393389 18.0017 4.03631 17.9994 9.02587C17.9978 13.9868 13.9448 18.0073 8.95389 18C4.02312 17.9927 -0.00168655 13.9429 5.30186e-07 8.99044ZM8.0991 11.3176C7.98213 11.2108 7.91465 11.1534 7.85166 11.091C7.53899 10.7811 7.23644 10.46 6.91252 10.1625C6.54586 9.8256 6.01162 9.85034 5.67196 10.1962C5.3351 10.5387 5.30305 11.0662 5.64271 11.4138C6.55317 12.3446 7.47488 13.2646 8.40615 14.1752C8.743 14.5042 9.24856 14.4862 9.6051 14.1707C9.73838 14.0531 9.86041 13.9226 9.98638 13.7967C10.7551 13.0284 11.5289 12.2658 12.2887 11.4886C12.7672 10.9993 12.6199 10.257 12.0041 10.0084C11.6251 9.85541 11.2871 9.95045 11.0042 10.2395C10.6612 10.5905 10.321 10.9448 9.97963 11.2974C9.95376 11.2816 9.92789 11.2665 9.90203 11.2507C9.90203 11.1517 9.90203 11.0527 9.90203 10.9538C9.90203 8.84534 9.89978 6.73749 9.90427 4.62907C9.90484 4.34338 9.84635 4.0858 9.64165 3.8839C9.3616 3.60776 9.02699 3.54084 8.65809 3.68088C8.31842 3.80966 8.10191 4.14091 8.10135 4.54584C8.0991 6.68238 8.10023 8.81835 8.10023 10.9549C8.10023 11.0533 8.10023 11.1523 8.10023 11.3171L8.0991 11.3176Z\" fill=\"currentColor\"><\/path><path d=\"M8.09912 11.3176C8.09912 11.1528 8.09912 11.0539 8.09912 10.9554C8.09912 8.8189 8.09799 6.68292 8.10024 4.54638C8.10024 4.1409 8.31731 3.81021 8.65698 3.68142C9.02589 3.54138 9.36049 3.60831 9.64055 3.88445C9.84581 4.08634 9.90373 4.34448 9.90317 4.62962C9.89867 6.73804 9.90092 8.84589 9.90092 10.9543C9.90092 11.0533 9.90092 11.1523 9.90092 11.2513C9.92679 11.267 9.95266 11.2822 9.97852 11.2979C10.3199 10.9453 10.6595 10.591 11.0031 10.2401C11.286 9.951 11.624 9.85595 12.003 10.0089C12.6188 10.2575 12.7661 11.0004 12.2876 11.4891C11.5278 12.2658 10.7535 13.0284 9.98527 13.7972C9.8593 13.9232 9.73727 14.0531 9.60399 14.1712C9.24746 14.4867 8.7419 14.5053 8.40504 14.1757C7.47434 13.2652 6.55263 12.3451 5.64161 11.4143C5.30138 11.0668 5.334 10.5393 5.67085 10.1968C6.01108 9.85089 6.54476 9.82614 6.91142 10.163C7.23533 10.4605 7.53788 10.7817 7.85056 11.0915C7.91354 11.154 7.98159 11.2119 8.09799 11.3182L8.09912 11.3176Z\" fill=\"white\"><\/path><\/g><defs><clippath id=\"clip0_1_337\"><rect width=\"18\" height=\"18\" fill=\"white\"><\/rect><\/clippath><\/defs><\/svg>\n\t\t\tDownload\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\t\t\t\t\t<td class=\"sorting_1 dtr-control\">\n\t\t\t\t\t\t\t\t<div  class=\"flex\">\n\t\t\t\t<a rel=\"noopener noreferrer\" target=\"_blank\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2025\/11\/Cass.-Civ.-Sez.-Trib.-Sentenza-13.02.2013-n.-24898-\u2013-Enti-associativi.-Attivita-commerciale-e-accertamento-IRPEGIRAPIVA.pdf\" class=\"cf-icon icon-pdf\">Cass. Civ. Sez. Trib., Sentenza 13.02.2013, n. 24898 \u2013 Enti associativi. 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