{"id":15136,"date":"2013-10-16T06:20:00","date_gmt":"2013-10-16T04:20:00","guid":{"rendered":"https:\/\/dev.beneggiassociati.com\/2013\/10\/16\/irap-e-costo-lavoro\/"},"modified":"2013-10-16T06:20:00","modified_gmt":"2013-10-16T04:20:00","slug":"irap-e-costo-lavoro","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/irap-e-costo-lavoro\/","title":{"rendered":"Irap e costo lavoro"},"content":{"rendered":"<p>Non e\u0300 necessaria l\u2019assenza di dipendenti per consentire al professionista (o al piccolo imprenditore) l\u2019esonero dal pagamento dell\u2019Irap: secondo la Corte di Cassazione la presenza di spese di lavoro per un ammontare modesto non e\u0300, infatti, elemento atto, di per se\u0301, a costituire la presenza di autonoma organizzazione, presupposto centrale che l\u2019art.2 D.Lgs. n.446\/97 fissa come punto costitutivo per la debenza dell\u2019Irap. Si tratta di una interpretazione tutto sommato piuttosto innovativa: sotto tale aspetto la Suprema Corte gia\u0300 da tempo impone la necessita\u0300 di valutare caso per caso la posizione del singolo contribuente, ma sul versante del costo del lavoro sembrava porre qualche rigidita\u0300 nel valutare la presenza di autonoma organizzazione.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Non e\u0300 necessaria l\u2019assenza di dipendenti per consentire al professionista (o al piccolo imprenditore) l\u2019esonero dal pagamento dell\u2019Irap: secondo la Corte di Cassazione la presenza di spese di lavoro per un ammontare modesto non e\u0300, infatti, elemento atto, di per se\u0301, a costituire la presenza di autonoma organizzazione, presupposto centrale che l\u2019art.2 D.Lgs. n.446\/97 fissa [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":409,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[16],"tags":[],"class_list":["post-15136","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archivio"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Irap e costo lavoro - Beneggi &amp; 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