{"id":2492,"date":"2021-04-16T12:45:40","date_gmt":"2021-04-16T10:45:40","guid":{"rendered":"http:\/\/www.creativecompany.it\/gslex\/?p=2492"},"modified":"2022-12-16T14:17:37","modified_gmt":"2022-12-16T13:17:37","slug":"ctr-lombardia-cumulo-di-incarichi-e-distribuzione-indiretta-di-utili","status":"publish","type":"post","link":"https:\/\/gslex.net\/en\/articoli\/ctr-lombardia-cumulo-di-incarichi-e-distribuzione-indiretta-di-utili\/","title":{"rendered":"CTR Lombardia: accumulation of offices and indirect distribution of profits"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container 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-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start 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-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: justify;\">The Lombardy Regional Tax Commission, with ruling no. 702\/2021,\u00a0it ruled on the indirect distribution of profits in the hypothesis of accumulation of offices in an amateur sports association. Even if the sums received, considered individually, complied with the limits imposed by current legislation, the CTR considered the case of indirect distribution of profits to exist since the accumulation of income received for various reasons (sports fees, travel reimbursement, sports equipment rental), for far from negligible amounts, it led to the circumvention of the ban on the distribution of profits.<\/p>\n<\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2022\/12\/Nota-5176-del-16042021-Indicazioni-decorrenza-adempimento-obbligo-redazione-bilancio-sociale-1-1.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Download PDF<\/span><\/a><\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":8,"featured_media":3956,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1,77],"tags":[],"class_list":["post-2492","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articoli","category-terzo-settore"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - 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