{"id":1293,"date":"2026-10-06T07:20:12","date_gmt":"2026-10-06T07:20:12","guid":{"rendered":"https:\/\/www.legal4t.it\/%f0%9f%91%89-https-lnkd\/"},"modified":"2026-10-08T20:05:03","modified_gmt":"2026-10-08T20:05:03","slug":"%f0%9f%91%89-https-lnkd","status":"publish","type":"post","link":"https:\/\/www.legal4t.it\/en\/%f0%9f%91%89-https-lnkd\/","title":{"rendered":"\ud83d\udc49 https:\/\/lnkd"},"content":{"rendered":"<p class=\"wp-block-paragraph\">&lt;&lt;Trasporto di persone esentato da Iva solo in assenza di servizi aggiuntivi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Legittimo l\u2019operato dell\u2019Ufficio che ha applicato l\u2019aliquota ordinaria del 22% in quanto l\u2019operazione includeva ulteriori prestazioni con finalit\u00e0 turistico-ricreative<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019esenzione Iva prevista dall\u2019articolo 10, comma 1, n. 14 del Dpr n. 633\/1972 \u00e8 applicabile solo in relazione alle operazioni di trasporto di persone, che non includono servizi aggiuntivi quali, ad esempio, prenotazioni di visite nei luoghi di interesse e accompagnamento da parte di guide turistiche. Questo principio \u00e8 stato affermato dalla Corte di cassazione con l\u2019ordinanza n. 25770 del 24 settembre 2026.&gt;&gt;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 https:\/\/lnkd.in\/d22jYbf3<\/p>\n\n\n\n<p class=\"micelio-li-source wp-block-paragraph\"><em><a href=\"https:\/\/www.linkedin.com\/posts\/giuseppe-loffreda-phd-89812818_trasporto-di-persone-esentato-da-iva-solo-activity-7513136012232093696-UhIr?utm_source=share&#038;utm_medium=member_ios&#038;rcm=ACoAAAOT6PQB9Mzw0UWRX-ozYpbuyVVqS0AbpPQ\" target=\"_blank\" rel=\"noopener nofollow\">View the original post on LinkedIn<\/a><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>&lt;&lt;Trasporto di persone esentato da Iva solo in assenza di servizi aggiuntivi. Legittimo l\u2019operato dell\u2019Ufficio che ha applicato l\u2019aliquota ordinaria [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1294,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[15],"tags":[],"class_list":["post-1293","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-shipping-yachting"],"uagb_featured_image_src":{"full":["https:\/\/www.legal4t.it\/wp-content\/uploads\/2026\/10\/linkedin-1293-croNNX.png",1400,800,false],"thumbnail":["https:\/\/www.legal4t.it\/wp-content\/uploads\/2026\/10\/linkedin-1293-croNNX-150x150.png",150,150,true],"medium":["https:\/\/www.legal4t.it\/wp-content\/uploads\/2026\/10\/linkedin-1293-croNNX-300x171.png",300,171,true],"medium_large":["https:\/\/www.legal4t.it\/wp-content\/uploads\/2026\/10\/linkedin-1293-croNNX-768x439.png",768,439,true],"large":["https:\/\/www.legal4t.it\/wp-content\/uploads\/2026\/10\/linkedin-1293-croNNX-1024x585.png",1024,585,true],"1536x1536":["https:\/\/www.legal4t.it\/wp-content\/uploads\/2026\/10\/linkedin-1293-croNNX.png",1400,800,false],"2048x2048":["https:\/\/www.legal4t.it\/wp-content\/uploads\/2026\/10\/linkedin-1293-croNNX.png",1400,800,false],"trp-custom-language-flag":["https:\/\/www.legal4t.it\/wp-content\/uploads\/2026\/10\/linkedin-1293-croNNX-18x10.png",18,10,true]},"uagb_author_info":{"display_name":"Giuseppe Loffreda","author_link":"https:\/\/www.legal4t.it\/en\/author\/gloffreda\/"},"uagb_comment_info":0,"uagb_excerpt":"&lt;&lt;Trasporto di persone esentato da Iva solo in assenza di servizi aggiuntivi. Legittimo l\u2019operato dell\u2019Ufficio che ha applicato l\u2019aliquota ordinaria [&hellip;]","_links":{"self":[{"href":"https:\/\/www.legal4t.it\/en\/wp-json\/wp\/v2\/posts\/1293","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legal4t.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legal4t.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legal4t.it\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legal4t.it\/en\/wp-json\/wp\/v2\/comments?post=1293"}],"version-history":[{"count":1,"href":"https:\/\/www.legal4t.it\/en\/wp-json\/wp\/v2\/posts\/1293\/revisions"}],"predecessor-version":[{"id":1295,"href":"https:\/\/www.legal4t.it\/en\/wp-json\/wp\/v2\/posts\/1293\/revisions\/1295"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.legal4t.it\/en\/wp-json\/wp\/v2\/media\/1294"}],"wp:attachment":[{"href":"https:\/\/www.legal4t.it\/en\/wp-json\/wp\/v2\/media?parent=1293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legal4t.it\/en\/wp-json\/wp\/v2\/categories?post=1293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legal4t.it\/en\/wp-json\/wp\/v2\/tags?post=1293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}