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		<loc>https://www.aerariumpa.it/tag/ai/</loc>
		<lastmod>2026-06-10T10:00:37+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/ai-rincari-2024-si-aggiunge-il-peso-delle-componenti-arera-decreto-dagosto/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/aiuti/</loc>
		<lastmod>2026-04-22T10:38:28+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/aiuti-di-stato-e-dovere-dei-giudici-e-dei-funzionari-pubblici-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:38:29+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/aiuti-fiscali-dai-municipi-poca-liquidita-limu-si-paga-imu/</loc>
		<lastmod>2026-04-22T10:48:15+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/al-fisco-ancora-piu-tempo-per-recuperare-gli-aiuti-di-stato-ravvedimento-agevolato/</loc>
		<lastmod>2026-04-22T10:38:29+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/al-giudice-di-merito-la-scelta-sul-rinvio-alla-consulta-cgt-lazio/</loc>
		<lastmod>2026-04-22T10:39:58+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/al-via-la-riforma-del-metodo-tariffario-rifiuti-stop-alla-cartella/</loc>
		<lastmod>2026-04-22T10:39:54+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/alienabili-i-terreni-gravati-da-usi-civici-riscossioni/</loc>
		<lastmod>2026-04-22T10:44:08+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/allamministrazione-finanziaria-riconosciuti-poteri-troppo-ampi-entrate-locali/</loc>
		<lastmod>2026-04-22T10:38:27+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/alla-pa-forniture-solo-se-con-standard-avanzati-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:43:07+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/allarme-rosso-sulla-riscossione-accertamento-e-riscossione-delle-entrate-locali-albo-gestori-verso-la-piena-operativita-delega-fiscale/</loc>
		<lastmod>2026-04-22T10:44:07+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/allo-studio-cig-e-stop-ai-tributi-sanzioni/</loc>
		<lastmod>2026-04-22T10:38:30+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/alluvione/</loc>
		<lastmod>2026-04-22T10:44:09+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/altre-risorse-a-1-025-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:42:20+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/ambiente/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/ammesso-lannullamento-peggiorativo-per-il-contribuente-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:38:31+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/ampia-la-nozione-ai-fini-imu-docfa/</loc>
		<lastmod>2026-07-27T09:50:47+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/anac-aggiorna-due-bandi-tipo-lintelligenza-artificiale-entra-nelle-gare-appalti/</loc>
		<lastmod>2026-05-08T09:52:24+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/anche-chi-e-a-secco-paga-sulla-motivazione-dell-accertamento-tari-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:06+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/anche-nel-sottosoglia-alle-pa-serve-la-qualificazione-rafforzata-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:42:21+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/anci-chiede-maggiori-strumenti-a-disposizione-dei-comuni-professionisti/</loc>
		<lastmod>2026-04-22T10:39:05+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/anci-chiede-un-confronto-al-mef-sulla-progressiva-riduzione-del-gettito-dei-comuni-recupero-ici/</loc>
		<lastmod>2026-04-22T10:38:28+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/anci-e-anea-per-diffondere-bandi-di-gestione-uniformati-giu-le-mani-dallacqua-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/anci-estendere-la-rottamazione-ai-crediti-degli-enti-locali-gestiti-dalle-entrate-piu-liti-fiscali-a-un-solo-giudice-recupero-ici-enti-non-commerciali/</loc>
		<lastmod>2026-04-22T10:38:27+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/ancora-possibile-approvare-tari-e-imposta-di-soggiorno-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:42:23+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/ancora-una-chance-per-la-rottamazione-delle-cartelle-anteprima-telefisco-pignoramenti/</loc>
		<lastmod>2026-04-22T10:43:06+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/annullabilita-e-nullita-degli-atti-con-regimi-e-destini-diversi-le-mani-del-fisco-arrivano-sui-c-c-interpelli/</loc>
		<lastmod>2026-04-22T10:43:09+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/anticipo-della-seconda-rata-del-rimborso-per-il-minor-gettito-2024-ai-comuni-terremotati-dal-2016-terreni-agricoli/</loc>
		<lastmod>2026-04-22T10:39:57+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/anticipo-per-il-minor-gettito-2023-nelle-casse-dei-comuni-terremotati-dal-2016-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:43:06+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/anutel-chiede-il-rinvio-dei-termini-di-pubblicazione-delle-delibere-altro-rinvio-per-limu-semplificata/</loc>
		<lastmod>2026-04-22T10:43:08+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/appello-inammissibile-verifiche-con-il-contraddittorio-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi-tommasoventre/</loc>
		<lastmod>2026-04-22T10:44:08+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/approvate-le-linee-guida-per-i-bandi-dei-comuni-liti-fiscali/</loc>
		<lastmod>2026-05-05T09:56:54+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/approvazione-scaglionata-in-tre-tappe-cartelle-esattoriali/</loc>
		<lastmod>2026-04-22T10:42:21+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/appuntamenti-unici-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/aprire-un-cantiere-per-un-nuovo-federalismo-fiscale-imu-con-pagopa-dal-2026-immobile-occupato-abusivamente-imu-non-dovuta-anche-in-caso-di-sequestro-preventivo-imprenditori-agricoli/</loc>
		<lastmod>2026-04-22T10:39:07+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/aree-edificabili/</loc>
		<lastmod>2026-04-22T10:38:34+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/arera-tira-dritto-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:54+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/arera-con-lmtr3-lautorita-cambia-il-meccanismo-di-approvazione-del-pef-tassa-di-soggiorno/</loc>
		<lastmod>2026-04-22T10:39:05+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/aria-di-nuovo-concorso-esenzione-tasi-con-trascrizione-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:38:32+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/arriva-il-ripescaggio-rottamazione-4/</loc>
		<lastmod>2026-04-22T10:39:58+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/arriva-il-supercomitato-per-il-codice-tributario-immobili-merce/</loc>
		<lastmod>2026-04-22T10:39:55+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/arriva-la-p-a-grande-fratello-furto-di-dati-fiscali-alle-entrate-furto-di-dati-fiscali/</loc>
		<lastmod>2026-04-22T10:48:19+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/arriva-la-proroga-per-ultimare-entro-dicembre-2026-comuni/</loc>
		<lastmod>2026-04-22T10:39:53+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/arriva-lo-stop-fiscale-autonomia/</loc>
		<lastmod>2026-04-22T10:44:09+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/arrivano-le-regole-no-a-decisioni-lasciate-agli-algoritmi-fisco/</loc>
		<lastmod>2026-06-10T10:00:37+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/asl-e-scuole/</loc>
		<lastmod>2026-04-22T10:39:53+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/aspetti-tecnici-e-procedurali-ultimi-orientamenti-della-cassazione-notifica-via-pec/</loc>
		<lastmod>2026-04-22T10:43:07+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/assegnate-alle-prefetture-le-risorse-per-il-servizio-rifiuti-nei-comuni-che-ospitano-migranti-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:42:20+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/assetto-mutevole-possibile-rivisitazione-totale-o-anticipo-dellaccertamento-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/assist-alla-cassazione-per-il-giudice-competente-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
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		<loc>https://www.aerariumpa.it/tag/attenzione-anche-alle-disposizioni-locali-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
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		<loc>https://www.aerariumpa.it/tag/atti-da-indicare-tributi/</loc>
		<lastmod>2026-09-04T09:59:46+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/atti-generali-dellagenzia-delle-entrate/</loc>
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		<loc>https://www.aerariumpa.it/tag/autonomia/</loc>
		<lastmod>2026-04-22T10:44:07+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/autonomia-differenziata/</loc>
		<lastmod>2026-04-22T10:42:20+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/autonomia-e-federalismo-fiscale/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/autonomia-poche-materie-per-i-lep-non-bastano-ad-andare-avanti-con-il-federalismo-fiscale-nuova-sentenza-sulla-soggettivita-passiva-in-via-mediata-le-ultime-pronunce-dei-giudici-in-materia-di-tosap/</loc>
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		<loc>https://www.aerariumpa.it/tag/autotutela/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/autotutela-tributaria-sugli-atti-impositivi-tra-luci/</loc>
		<lastmod>2026-04-22T10:43:06+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/avvio-con-intoppi-imu/</loc>
		<lastmod>2026-04-22T10:38:28+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/avvisi-non-motivati-cortili-e-giardini-pagano-limu-come-aree-edificabili-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/banca-dati-doc-il-ravvedimento-operoso-dopo-lo-schema-di-atto-sul-federalismo-fiscale-niente-imu-sugli-impianti-fotovoltaici-cup/</loc>
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		<loc>https://www.aerariumpa.it/tag/basta-la-conformita-catastale-avviso-nullo-se-manca-la-raccomandata-informativa-percorso-a-tappe-serrate-per-il-bonus-sociale-rifiuti-tari/</loc>
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		<loc>https://www.aerariumpa.it/tag/benefici-solo-con-prove-puntuali-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
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		<loc>https://www.aerariumpa.it/tag/beneficiaria-responsabile-con-la-cartella-rottamazione-5/</loc>
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		<loc>https://www.aerariumpa.it/tag/bilanci/</loc>
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		<loc>https://www.aerariumpa.it/tag/bilanci-locali/</loc>
		<lastmod>2026-04-22T10:43:08+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/bilancio-2021/</loc>
		<lastmod>2021-07-27T08:46:50+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/blocco-del-credito-non-giustifica-limpugnazione-pace-fiscale-in-dirittura-nuove-sanatorie/</loc>
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		<loc>https://www.aerariumpa.it/tag/bocciata-la-richiesta-per-la-tari-sulle-aree-dei-caselli-autostradali-accertamento-catastale-con-riferimenti-plurimi-atti-impositivi/</loc>
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		<loc>https://www.aerariumpa.it/tag/bonus-edilizi/</loc>
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		<loc>https://www.aerariumpa.it/tag/bonus-sociale-ancora-al-buio-in-2-600-comuni-senza-gestore-tari/</loc>
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		<loc>https://www.aerariumpa.it/tag/bonus-sociale-per-i-rifiuti-tari-2025-autonomia-differenziata-fase-2-dopo-la-consulta-il-governo-corre-ai-ripari-con-un-ddl-ad-hoc-autonomia/</loc>
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		<loc>https://www.aerariumpa.it/tag/boom-di-avvisi-per-il-saldo-della-tari-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
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		<loc>https://www.aerariumpa.it/tag/boom-di-ricorsi-tributari/</loc>
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		<loc>https://www.aerariumpa.it/tag/bruxelles-certifica-i-progressi-ia/</loc>
		<lastmod>2026-06-30T09:52:09+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/buco-da-33-mld-enti-non-commerciali/</loc>
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		<loc>https://www.aerariumpa.it/tag/ce-abuso-del-processo-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
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		<loc>https://www.aerariumpa.it/tag/ce-un-nuovo-ente-imu/</loc>
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		<loc>https://www.aerariumpa.it/tag/caccia-a-11-miliardi-da-negozi-e-uffici-alle-seconde-case-imu-2023-come-versare-il-saldo-competenza-agganciata-allente-impositore-lintimazione-devessere-dettagliata-sanzioni/</loc>
		<lastmod>2026-04-22T10:43:08+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/calcolatrice-alla-mano-licenze/</loc>
		<lastmod>2026-04-22T10:38:29+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/calcoli-di-solvibilita-ad-hoc-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/cambia-il-fisco-nel-terzo-settore-tari/</loc>
		<lastmod>2026-04-22T10:42:20+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/cambia-il-mef-un-dipartimento-per-la-giustizia-tributaria-p-a/</loc>
		<lastmod>2026-04-22T10:44:08+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/cambia-tutto-arriva-il-modello-amco-e-i-comuni-meno-efficienti-saranno-obbligati-ad-adottarlo-imu/</loc>
		<lastmod>2026-09-09T09:17:37+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/cambio-casa-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-05-05T09:56:54+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/cambio-duso-facile-tariffe-tari-senza-motivazione-autovelox/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/cambio-in-corsa-accordo-di-ristrutturazione-per-accelerare-la-riscossione-dei-tributi-locali/</loc>
		<lastmod>2026-04-22T10:43:10+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/canelli-puntare-a-autonomia-energetica/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/canone-agevolato-anche-per-le-aziende-di-servizi-pubblici-dirittotributario-imu-tari-canone-unico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:43:08+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/canone-unico/</loc>
		<lastmod>2026-05-11T10:24:41+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/cantiere-aperto-esenzione-imu-enti-non-commerciali-e-norme-interpretative-imu/</loc>
		<lastmod>2026-04-23T09:04:37+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/caos-tari/</loc>
		<lastmod>2026-04-22T10:42:20+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/capacita-di-riscossione/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/cartella-nulla-via-i-debiti-se-non-si-puo-pagare-la-definizione-agevolata-del-contenzioso-tributario-degli-enti-locali-rottamazione-con-istanza-mini-enti/</loc>
		<lastmod>2026-04-22T10:46:37+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/cartelle/</loc>
		<lastmod>2026-04-22T10:48:14+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/cartelle-a-privati-con-giudizio-riscossione/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/cartelle-non-pagate/</loc>
		<lastmod>2026-04-22T10:42:20+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/cartelle-riscosse-in-oltre-5-anni-illegittimo-laffidamento-in-house-nelle-more-dellindizione-della-gara-per-la-concessione-canone-unico/</loc>
		<lastmod>2026-08-27T09:39:54+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/cartelle-rottamate-con-comodo-residui-attivi-vetusti/</loc>
		<lastmod>2026-04-22T10:38:35+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/cartelle-tracciate-riscossione/</loc>
		<lastmod>2026-05-07T06:57:28+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/cassa-vincolata/</loc>
		<lastmod>2026-04-22T10:39:55+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/cassazione/</loc>
		<lastmod>2026-05-05T09:56:54+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/cassetto-fiscale-rafforzato-cassetto-fiscale-con-piu-informazioni-piu-documenti-visualizzabili-tari/</loc>
		<lastmod>2026-07-17T10:02:00+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/catasto/</loc>
		<lastmod>2026-04-22T10:38:28+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/catasto-soft-tardivo-versamento/</loc>
		<lastmod>2026-04-22T10:38:31+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/cedu/</loc>
		<lastmod>2026-04-22T10:39:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/cgt-ad-autonomia-limitata-liti-fiscali/</loc>
		<lastmod>2026-04-22T10:39:08+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/chance-bis-catasto/</loc>
		<lastmod>2026-04-22T10:39:55+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/chance-di-sanatoria-estesa-a-province-e-citta-metropolitane-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-08-25T09:37:29+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/check-del-contenzioso-tributario-ai-nuovi-termini-e-procedure-stop-al-reclamo-anche-sotto-i-50mila-euro-mini-imu/</loc>
		<lastmod>2026-04-22T10:43:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/chi-non-incassa-passa-ad-amco-liti-tributarie/</loc>
		<lastmod>2026-10-02T10:35:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/chi-paga-davvero-per-iservizi-di-rete-e-i-viadotti-per-la-cassazione-conta-luso-del-bene/</loc>
		<lastmod>2026-08-04T09:53:16+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/chi-sfora-perde-il-diritto-alle-rate-imu-2023-base-imponibile-e-aliquote-per-il-calcolo-della-prima-rata-acconto-imu-2023/</loc>
		<lastmod>2026-04-22T10:44:08+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/chiuso-lesame-in-commissione-ma-il-relatore-slitta-al-21-sui-lep-la-giusta-ambizione-di-andare-oltre-lautonomia-tributi/</loc>
		<lastmod>2026-04-22T10:43:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/circolazione-di-dati-trasparente-liti-tributarie/</loc>
		<lastmod>2026-04-22T10:46:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/classamento/</loc>
		<lastmod>2026-04-22T10:39:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/coesione-e-inclusione-sociale-cartelle/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/coinvolti-tutti-i-proprietari-se-la-lite-riguarda-profili-comuni-imu/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/commenti-sul-bando-tipo-spese-correnti/</loc>
		<lastmod>2026-04-22T10:42:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/compliance-anche-nei-tributi-locali-tassa-di-soggiorno/</loc>
		<lastmod>2026-04-22T10:42:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/comuni/</loc>
		<lastmod>2026-07-02T09:36:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/comuni-chiamati-a-scegliere-lorgano-che-sottoscrivera-laccordo-contraddittorio/</loc>
		<lastmod>2026-09-04T09:59:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/comuni-e-immobili-per-il-60-la-gestione-e-in-utile-esenzione-imu/</loc>
		<lastmod>2026-04-22T10:38:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/comuni-in-pressing-per-premi-antievasione-piu-alti-ai-dipendenti-sulle-province-il-nodo-dellirpef-dinamica-imu/</loc>
		<lastmod>2026-04-22T10:39:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/con-il-preventivo-scadono-i-termini-per-imu-e-cup/</loc>
		<lastmod>2026-04-22T10:39:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/con-la-tecnologia-meno-verifiche-una-super-banca-dati-per-le-risposte-del-fisco-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:38:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/concessionari-allattacco-il-ricorso-ad-amco-viola-la-concorrenza-sconti-tari/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/conciliazione-e-transazione-fiscale-verso-la-babele-delle-regole-comunali-bonus-rifiuti/</loc>
		<lastmod>2026-04-22T10:38:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/conciliazione-piu-ampia-perequazione-tari/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/conclusi-i-lavori-autonomia/</loc>
		<lastmod>2026-04-22T10:43:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/confedilizia-quasi-600mila-i-beni-ridotti-a-ruderi-3/</loc>
		<lastmod>2026-04-22T10:48:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/conformita-slegata-dagli-atti-originali-accertamenti/</loc>
		<lastmod>2026-04-22T10:39:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/consegnatari/</loc>
		<lastmod>2026-04-22T10:39:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/consulta/</loc>
		<lastmod>2026-04-22T10:44:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/conta-solo-lavviso-di-ricevimento-non-profit/</loc>
		<lastmod>2026-04-22T10:39:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/conti/</loc>
		<lastmod>2026-04-22T10:39:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/conti-comunali/</loc>
		<lastmod>2026-04-22T10:46:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/contradditorio/</loc>
		<lastmod>2026-04-22T10:43:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/contraddittorio-preventivo/</loc>
		<lastmod>2026-04-22T10:42:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/contribuenti-alla-cassa-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:42:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/contribuenti-in-regola-alla-cassa-per-non-decadere-al-via-la-riforma-del-calcolo-delle-tariffe-tari-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/controlli-a-strascico-sui-conti-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:38:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/controlli-formali-con-lia-telefisco-2026/</loc>
		<lastmod>2026-04-22T10:38:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/corretto-il-modulo-di-controllo-delle-dichiarazioni-online-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:38:27+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/corsa-a-ostacoli-per-il-recupero-degli-arretrati-dichiarazione-entro-il-30-novembre-concessione-di-agevolazioni-fiscali-e-aiuti-di-stato-nel-temporary-framework-catasto/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/corsa-a-dilazionare-ravvedimento-speciale/</loc>
		<lastmod>2026-04-22T10:42:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/corte-conti/</loc>
		<lastmod>2026-04-22T10:40:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/corte-conti-contro-i-freni-ai-danni-erariali-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/corte-conti-e-finanze-fisco/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/corte-conti-punta-alla-verifica-sulle-attivita-gestorie-del-sistema-autonomistico-territoriale-sanzioni-amministrative/</loc>
		<lastmod>2026-04-22T10:40:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/corto-circuito-giurisprudenziale-sui-magazzini-delle-attivita-produttive-e-sulla-quota-fissa-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/cosa-deve-fare-chi-ha-omesso-o-sbagliato-lacconto-del-17-giugno-le-delibere-tari-sono-autonome-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetr/</loc>
		<lastmod>2026-04-22T10:42:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/cosi-le-sanzioni-per-la-dichiarazione-tardiva-tari/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/costituzionalita-in-forse-tregua-fiscale/</loc>
		<lastmod>2026-04-22T10:46:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/crediti-svalutati-al-96/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/credito-di-imposta-imu/</loc>
		<lastmod>2026-04-22T10:46:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/crescita-delle-entrate-fuori-dalle-restituzioni-allo-stato-sui-ristori-covid-parola-al-giudice-ordinario-rifiuti/</loc>
		<lastmod>2026-04-22T10:44:09+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/crescita-record-nel-primo-semestre-imu-con-pagopa-come-il-730-per-installare-uninsegna-basta-la-scia-sentenza-favorevole-valida-per-i-coobligati/</loc>
		<lastmod>2026-04-22T10:39:06+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/crisi-dimpresa/</loc>
		<lastmod>2026-09-15T10:01:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/criteri-di-conciliazione-applicabili-al-contenzioso-pendente-tra-le-stesse-parti-tari/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/cumulo-giuridico/</loc>
		<lastmod>2026-04-22T10:42:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/cumulo-giuridico-per-gli-omessi-versamenti-ma-non-dopo-la-riforma-abitazione-principale/</loc>
		<lastmod>2026-04-22T10:38:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/cumulo-giuridico-senza-favor-rei-annualita-e-tipi-di-infrazione-i-limiti-del-ravvedimento-speciale-consorzi-di-bonifica/</loc>
		<lastmod>2026-04-22T10:42:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/cup-tributario/</loc>
		<lastmod>2026-06-09T09:37:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/dobbligo-il-rispetto-della-privacy-pena-nullita-o-annullabilita-dellatto-la-riforma-fiscale-fa-un-pin-stop-concessione-gratuita-di-immobili/</loc>
		<lastmod>2026-04-22T10:42:22+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/da-confentrate-indicazioni-su-ruolo-di-amco/</loc>
		<lastmod>2026-04-22T10:38:34+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/da-giorgetti-stop-allaccesso-ai-conti-correnti-riscossione-con-le-e-fatture-immobili-merce/</loc>
		<lastmod>2026-04-22T10:39:05+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/da-regioni-e-comuni-si-allo-stralcio-se-opzionale-comuni-in-attesa-30-miliardi-da-stato-e-regioni-ancora-da-incassare-dissesto-finanziario/</loc>
		<lastmod>2026-04-22T10:39:05+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/dal-1-marzo-invio-della-rendicontazione-sulle-multe-stradali-2024-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:58+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/dal-2024-torna-la-rivalutazione-secondo-lindice-istat-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:38:29+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/dal-2025-le-aliquote-dei-comuni-saranno-disponibili-sul-sito-del-mef-servizio-idrico-integrato/</loc>
		<lastmod>2026-04-22T10:43:05+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/dal-federalismo-fiscale-un-taglio-a-tutte-le-sanzioni-sui-tributi-locali-notifica-via-pec/</loc>
		<lastmod>2026-08-03T09:44:55+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/dal-terzo-settore-ai-tributi-arriva-il-decreto-agosto-esenzione-imu-enti-non-commerciali-i-chiarimenti-del-ministero-i-40-anni-dellesperto-risponde-soggiorno/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/dal-tribunale-di-roma-decreto-ingiuntivo-a-palazzo-chigi-proroghe-della-riscossione/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/dallaccrual-mina-per-i-bilanci-imu/</loc>
		<lastmod>2026-04-22T10:39:06+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/dallifel-le-istruzioni-e-il-modello-di-delibera-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-05-19T10:20:45+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/dallifel-le-istruzioni-per-la-gestione-canone-unico-tributario/</loc>
		<lastmod>2026-06-09T09:37:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/dalla-legge-di-bilancio-richieste-fuori-scala-per-5-407-comuni-soggiorno-e-affitti/</loc>
		<lastmod>2026-04-22T10:39:54+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/dalla-riforma-colpo-a-geografia-e-controllo-liti-con-il-fisco/</loc>
		<lastmod>2026-04-22T10:40:00+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/dalle-rate-ai-pagamenti-la-riscossione-viaggia-sempre-di-piu-online-immobili/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/dalle-rottamazioni-maxi-buco-da-63-miliardi-su-111/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/danno-erariale-allassessore-che-non-trasmette-lo-schema-di-regolamento-alla-giunta-imu/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/danno-erariale-anche-senza-prescrizione-del-credito-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/dati-piu-trasparenti-effetti-della-natura-tributaria-del-canone-unico-patrimoniale-non-serve-la-dichiarazione-imu-se-cambia-il-valore-di-unarea-edificabile-ipt/</loc>
		<lastmod>2026-05-12T09:40:26+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/ddl-intelligenza-artificiale/</loc>
		<lastmod>2026-04-22T10:39:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/de-benedetti-riscossione/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/debiti-fuori-bilancio-e-gestione-economale-le-massime-della-corte-dei-conti-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:08+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/decadenza-dellaccertamento-con-calendario-mobile-milleproroghe/</loc>
		<lastmod>2026-04-22T10:38:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/decaduti-senza-obbligo-di-versare-entro-mercoledi-5-marzo-rottamazione/</loc>
		<lastmod>2026-04-22T10:39:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/decaro-chiede-una-posta-finanziaria-ad-hoc-nella-legge-bilancio-per-assicurare-risorse-stabili-pronto-il-bando-per-i-100-passaggi-alla-giustizia-tributaria-calamita-naturali/</loc>
		<lastmod>2026-04-22T10:48:15+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/decide-il-comune-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/decisivo-il-legame-con-il-fondo-agricolo-presupposto-tari-solo-con-precise-condizioni-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:08+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/decreto-attuativo-in-ritardo-per-il-rebus-esclusioni-dal-contraddittorio-preventivo-atti-di-recupero/</loc>
		<lastmod>2026-04-22T10:43:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/decreto-bollinato-intelligenza-artificiale-e-fisco/</loc>
		<lastmod>2026-04-22T10:42:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/decreto-fiscale/</loc>
		<lastmod>2026-04-22T10:39:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/definiti-tagli-e-contributi-spending-da-1/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/definito-il-calendario-per-delibere-e-adesioni-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-06-19T09:44:16+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/definizione-agevolata-per-i-carichi-affidati-ad-ader-degli-enti-territoriali-rifiuti/</loc>
		<lastmod>2026-05-27T09:44:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/definizioni-agevolate-a-un-bivio-corti-tributarie/</loc>
		<lastmod>2026-04-22T10:46:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/delega-fiscale/</loc>
		<lastmod>2026-04-22T10:44:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/delega-fiscale-verso-il-riordino-complessivo-del-sistema/</loc>
		<lastmod>2026-04-22T10:46:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/dichiarazione-con-vista-sul-passato-imu/</loc>
		<lastmod>2026-04-22T10:38:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/dichiarazione-da-inviare-entro-il-30-giugno-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/dichiarazioni-tardive-entro-il-29-settembre-preavviso-di-ipoteca-senza-elenco-degli-immobili-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:05+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/dietrofront-sul-taglio-comuni-capoluogo-promossi-in-digitale-comuni/</loc>
		<lastmod>2026-04-22T10:44:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/digitalizzazione-al-buio-sanita/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/digitalizzazione-nella-p-a/</loc>
		<lastmod>2026-04-22T10:44:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/dilazioni-estese-e-piu-chance-di-impugnare-le-cartelle-imu/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/diritto-a-largo-raggio-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-08-03T09:44:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/disapplicazione-limitata-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/discarico-affidato-anche-a-societa-di-recupero-crediti-cartelle-non-pagate/</loc>
		<lastmod>2026-04-22T10:42:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/disconoscimento-doc-la-ricevuta-di-ritorno-e-sufficiente-se-completa-saldo-imu/</loc>
		<lastmod>2026-04-22T10:46:39+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/divieto-di-doppia-imposizione/</loc>
		<lastmod>2026-04-29T09:39:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/dl-pa/</loc>
		<lastmod>2026-04-22T10:44:08+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/documenti-contabili-e-debiti-commerciali-le-massime-della-corte-dei-conti-esenzioni-imu-non-per-tutti-limmobile-in-origine-rurale-tiene-lagevolazione-imu-turismo/</loc>
		<lastmod>2026-04-22T10:40:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/dopo-la-proroga-molti-i-nodi-da-sciogliere-fisco-sempre-piu-online-enti-religiosi/</loc>
		<lastmod>2026-04-22T10:38:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/doppia-istanza-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi-tommasoventre/</loc>
		<lastmod>2026-04-22T10:44:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/doppia-sanatoria-rottamazione-locale/</loc>
		<lastmod>2026-04-22T10:38:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/doppia-via-per-le-rate-subito-a-dieci-anni-per-chi-e-piu-in-crisi-le-rate-sospendono-la-prescrizione-per-gli-altri-debitori-imposta-di-soggiorno/</loc>
		<lastmod>2026-04-22T10:42:23+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/doppio-esonero-per-i-coniugi-residenti-in-due-immobili-diversi-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi-tommasoventre/</loc>
		<lastmod>2026-04-22T10:44:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/dubbi-sullestensione-alle-cartelle-ader-riscossione-esternalizzata/</loc>
		<lastmod>2026-04-22T10:38:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/due-euro-a-contribuente-per-laiuto-dellader-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:38:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/duplice-invio-cup/</loc>
		<lastmod>2026-08-24T10:39:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/e-bene-garantire-il-contraddittorio-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:38:31+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/e-dovere-dellente-attivarsi-per-adottare-ogni-misura-utile-telefisco-le-tariffe-del-cup-restano-congelate-no-al-ritocco-istat-con-le-attuali-norme-telefisco-imposta-di-soggiorno/</loc>
		<lastmod>2026-04-22T10:39:58+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/e-legge-lautotutela-parziale-non-e-impugnabile-venezia-per-chi-parte-dallaeroporto-marco-polo-viminale/</loc>
		<lastmod>2026-04-22T10:42:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/e-ora-del-salvagente-cup/</loc>
		<lastmod>2026-04-22T10:46:39+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/ecco-dove-il-carico-fiscale-e-piu-pesante-imu/</loc>
		<lastmod>2026-04-22T10:39:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/ecco-il-decreto-mef-che-cambia-le-codifiche-di-bilancio-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-09-11T09:46:55+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/ecco-il-domicilio-digitale-per-ricevere-atti-e-cartelle-solo-con-la-pec-atti-e-cartelle-arriveranno-sulla-pec-carichi-riscossione/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/ecco-il-portale-antievasione/</loc>
		<lastmod>2026-04-22T10:39:05+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/ecco-le-dieci-citta-che-incassano-di-piu-vola-firenze-64-in-un-anno-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/ecco-le-novita-per-gli-enti-locali-cartelle-da-controllare-definizione-agevolata-del-contenzioso-anche-per-gli-enti-locali-prove/</loc>
		<lastmod>2026-04-22T10:46:36+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/ecco-le-risorse-in-gazzetta-la-legge-di-conversione-del-milleproroghe/</loc>
		<lastmod>2026-04-22T10:46:36+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/elenco-dei-comuni-turistici-a-esclusiva-discrezione-della-regione-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:42:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/enti/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/enti-e-proprietari-in-lite-parcheggi-pertinenziali-senza-tari-imu-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi-tommasoventre/</loc>
		<lastmod>2026-04-22T10:48:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/enti-in-affanno-rottamazione-5-delle-entrate-locali/</loc>
		<lastmod>2026-05-19T10:20:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/enti-locali/</loc>
		<lastmod>2026-04-22T10:43:08+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/enti-pubblici-allappello-sospensione-delle-attivita-in-caso-di-irregolarita-nei-tributi-locali-agenzia-delle-entrate-in-giudizio-agenzia-delle-entrate-in-giudizio-prova/</loc>
		<lastmod>2026-04-22T10:39:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/enti-sovrani-scaduta-la-proroga-dei-bilanci/</loc>
		<lastmod>2026-04-22T10:42:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/entrano-i-privati/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/entrate/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/entrate-e-riscossione/</loc>
		<lastmod>2026-04-22T10:42:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/entrate-fiscali/</loc>
		<lastmod>2026-04-22T10:38:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/entrate-tributarie/</loc>
		<lastmod>2026-04-22T10:43:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/entrate-tributarie-a-2/</loc>
		<lastmod>2026-05-26T09:52:49+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/entro-il-13-luglio-invio-dei-due-questionari-a-sogei-concessioni/</loc>
		<lastmod>2026-04-22T10:39:54+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/entro-il-5-marzo-la-rata-per-chi-e-in-regola-pignoramenti-del-fisco/</loc>
		<lastmod>2026-04-22T10:39:57+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/esazione-delle-entrate/</loc>
		<lastmod>2026-04-22T10:38:28+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/esclusa-la-dichiarazione-imu-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:03+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/esenti-i-messaggi-affissi-sui-carrelli-della-spesa-nei-supermercati-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/esenzione-covid-per-i-bed-breakfast-senza-dichiarazione-esenzione-subordinata-alla-dichiarazione-imu-enti-religiosi/</loc>
		<lastmod>2026-05-04T09:48:24+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/esenzione-ici-inammissibile-scuole-paritarie/</loc>
		<lastmod>2026-04-22T10:39:57+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/esenzione-ici-legittima-con-plafond-fino-a-200mila-euro-in-tre-anni-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:09+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/esenzione-imu-a-singhiozzo-per-i-beni-in-comodato-imposta-di-soggiorno/</loc>
		<lastmod>2026-04-22T10:44:07+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/esenzione-imu-agganciata-ai-costi-standard-accertamento-imu/</loc>
		<lastmod>2026-04-22T10:39:57+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/esenzione-imu-ancora-confusa-sullalloggio-sociale-assegnato-lazienda-casa-non-paga-limu-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione/</loc>
		<lastmod>2026-04-22T10:38:28+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/esenzione-imu-concessa-con-condizioni-sport-dilettanti/</loc>
		<lastmod>2026-04-22T10:39:08+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/esenzione-imu-per-il-covid-al-proprietario-dellimmobile-socio-di-snc-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:40:00+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/esenzione-imu-piu-ampia-niente-imu-se-il-terreno-e-occupato-prg-annullato-si-paga-limu-perequazione-tari-nei-bilanci-tari/</loc>
		<lastmod>2026-04-22T10:39:08+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/esenzione-per-gli-immobili-universitari-della-santa-sede-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:42:20+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/esenzione-per-impianti-sportivi-concessi-a-enti-no-profit-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:07+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/esenzioni-con-rette-irrisorie-fabbricati-collabenti/</loc>
		<lastmod>2026-04-22T10:38:28+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/esenzioni-imu-limitate-imposta-di-soggiorno-bifronte-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/esenzioni-imu-senza-dichiarazione-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi-tommasoventre/</loc>
		<lastmod>2026-04-22T10:44:09+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/esenzioni-limitate-magazzino-esente-da-tari-se-lutilizzo-e-coerente-tari/</loc>
		<lastmod>2026-04-22T10:39:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/esonero-responsabilita-fino-al-2023-crediti-con-la-pa/</loc>
		<lastmod>2026-04-22T10:48:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/estratti-di-ruolo/</loc>
		<lastmod>2026-04-22T10:39:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/estratti-ruolo/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/evasione-di-necessita-tollerata-omesso-versamento/</loc>
		<lastmod>2026-04-22T10:46:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/events/</loc>
		<lastmod>2026-04-22T10:49:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/fa-fede-liscrizione-ai-registri-obbligatoria-la-replica-allo-schema-datto-casa-allex/</loc>
		<lastmod>2026-08-03T09:44:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/fa-fede-un-atto-registrato-irreperibilita/</loc>
		<lastmod>2026-04-22T10:38:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/fabbisogni-standard/</loc>
		<lastmod>2026-04-22T10:42:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/fabbisogni-standard-aggiornati-possibile-ritocco-delle-tariffe-2026-imposta-di-soggiorno/</loc>
		<lastmod>2026-04-22T10:38:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/facile-decadere-multe/</loc>
		<lastmod>2026-04-22T10:38:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/fallito-e-curatore-non-sono-pari-sulla-notifica-cartelle/</loc>
		<lastmod>2026-04-22T10:44:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/fattispecie-tassative-fisco/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/federalismo-fiscale/</loc>
		<lastmod>2026-08-28T09:38:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/federalismo-fiscale-nuovo-ok-del-governo-ma-e-allarme-sui-fondi-del-trasporto-pubblico-federalismo-fiscale/</loc>
		<lastmod>2026-07-30T09:53:50+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/finito-il-tempo-degli-sconti-automatici-per-i-funzionari-senza-delega-la-firma-non-vale-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:38:28+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/fino-al-30-11-la-carta-non-va-in-soffitta-pagamenti-elettronici/</loc>
		<lastmod>2026-04-22T10:44:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/fiscalita-regionale-al-restyling-il-nodo-dellirap-liti-con-il-fisco/</loc>
		<lastmod>2026-04-22T10:44:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/fisco/</loc>
		<lastmod>2026-09-17T09:55:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/fisco-amico-senza-condoni-perequazione-tari/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/fisco-e-pnrr-ora-leconomia-occupa-lagenda-del-governo-comune-chiamato-a-ricalcolare-sanzioni-cumulo-giuridico-riscossione-locale/</loc>
		<lastmod>2026-04-22T10:38:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/fisco-locale/</loc>
		<lastmod>2026-04-22T10:39:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/fisco-locale-e-autonomia-inciampano-sui-sindaci-riscossione/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/fisco-locale-piu-collaborativo-crisi-dimpresa/</loc>
		<lastmod>2026-09-11T09:46:55+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/flop-dei-comuni-stop-allaccertamento-sullimposta-di-soggiorno-con-lincrocio-dei-dati-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-sta/</loc>
		<lastmod>2026-04-22T10:42:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/flussi-mensili-su-cartelle-e-rateazioni-pubblicato-il-decreto-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-05-08T09:52:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/flussi-mensili-su-cartelle-e-rateazioni-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-05-07T06:57:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/focus-su-cassa-e-tempi-di-pagamento-conti/</loc>
		<lastmod>2026-04-22T10:38:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/fondi-coesione/</loc>
		<lastmod>2026-04-22T10:39:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/fondo-di-solidarieta-comunale-2022/</loc>
		<lastmod>2026-04-22T10:46:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/freno-da-upb/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/funzionalita-da-provare-sui-locali-impraticabili-la-tari-e-esclusa-canone-patrimoniale/</loc>
		<lastmod>2026-04-22T10:39:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/fuoco-di-paglia-sullici-della-chiesa-recupero-ridotto-ai-minimi-termini-imu/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/gestione-societaria/</loc>
		<lastmod>2026-04-22T10:40:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/gestorifuori-dal-controllo-della-corte-dei-conti-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-07-01T09:42:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/gettito-2025-in-salita-a-1/</loc>
		<lastmod>2026-04-22T10:39:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/giorgetti/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/giudice-fiscale-professionale-verso-il-primo-maxi-concorso-avvisi-di-udienza-al-difensore-istanze-dadesione-condizionate-online-i-modelli-di-certificazione-covid-2022/</loc>
		<lastmod>2026-04-22T10:44:09+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/giustizia-tributaria/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/gli-accantonamenti-al-fondo-crediti-non-sono-risolutivi-sul-lungo-periodo-pale-eoliche/</loc>
		<lastmod>2026-04-22T10:39:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/gli-alert-della-guardia-di-finanza-sulle-rateazioni-fittizie-esenzioni-ici-imu/</loc>
		<lastmod>2026-04-22T10:38:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/gli-enti-bocciano-la-manovra-trasformazione-di-terreno-agricolo-in-edificabile/</loc>
		<lastmod>2026-04-22T10:39:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/gli-enti-devono-essere-inviati-al-pubblico-i-dati-relativi-alla-perdita-gettito-per-spettacolo-viaggiante-e-circensi/</loc>
		<lastmod>2026-04-22T10:48:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/gogna-pubblica-degli-evasori-fiscali-riscossione/</loc>
		<lastmod>2026-05-12T09:40:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/gusmeroli-pace-fiscale-senza-paletti-ai-recidivi-accessi-domiciliari/</loc>
		<lastmod>2026-04-22T10:39:05+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/i-comuni-collaborano-ai-controlli-antifrode-lincentivo-si-quantifica-nel-50-del-gettito-contraddittorio-preventivo/</loc>
		<lastmod>2026-04-22T10:42:21+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/i-comuni-non-ci-stanno-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:08+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/i-comuni-possono-gia-richiedere-la-restituzione-dei-crediti-riscossione-con-tempi-rigorosi-atti-della-riscossione-ok-senza-sottoscrizione-ricorsi/</loc>
		<lastmod>2026-04-22T10:42:20+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/i-comuni-sono-al-limite-imu/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/i-costi-vanno-riconosciuti-annullamento-atti-con-apposito-sgravio-regime-imu-agevolato-sui-terreni-rurali-rettifiche-catastali-senza-contraddittorio-riscossione/</loc>
		<lastmod>2026-04-22T10:39:08+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/i-dati-pa-in-un-unico-portale-semplificazioni/</loc>
		<lastmod>2026-04-22T10:39:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/i-debiti-dei-comuni-vanno-pagati-dallo-stato-che-poi-si-rivarra-danno-erariale-al-dirigente-che-non-riscuote-i-canoni-di-concessione-o-ne-permette-la-prescrizione-imposte-locali/</loc>
		<lastmod>2026-04-22T10:39:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/i-paletti-dellanac-sulle-clausole-territoriali-affidamento-adamco/</loc>
		<lastmod>2026-07-07T09:59:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/i-sindaci-contro-la-riforma-a-rischio-4/</loc>
		<lastmod>2026-04-22T10:39:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/i-sindaci-spingono-lantievasione-su-imu-12/</loc>
		<lastmod>2026-04-22T10:39:07+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/i-sintomi-e-le-possibili-cause-delle-dimissioni-illustri-nel-comitato-lep-definizione-liti-anche-a-rate-arriva-il-nuovo-modello-liti-pendenti/</loc>
		<lastmod>2026-04-22T10:44:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/icp-e-cup-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/il-60-dei-debitori-ha-piu-ruoli-nellarco-di-dieci-anni-rendicontazioni-finanza-locale/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/il-canone-unico-patrimoniale-e-un-tributo-secondo-il-tar-il-canone-provinciale-sul-viadotto-autostradale-non-e-dovuto-mercati-e-fiere/</loc>
		<lastmod>2026-05-05T09:56:54+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/il-caos-riscossione-va-in-cassazione-notifica-agli-eredi-anche-in-assenza-di-comunicazione-del-decesso-tari/</loc>
		<lastmod>2026-04-22T10:42:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/il-comune-non-puo-sospendere-i-termini-processuali-atto-nullo-in-parte/</loc>
		<lastmod>2026-04-22T10:38:30+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/il-comune-paga-le-spese-soccombenza-virtuale-per-le-spese-di-lite-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
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		<loc>https://www.aerariumpa.it/tag/il-comune-puo-ripensarci-addizionale-irpef-in-dirittura-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
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		<loc>https://www.aerariumpa.it/tag/il-contribuente-deve-presentarla-annualmente-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi-tommasoventre/</loc>
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		<loc>https://www.aerariumpa.it/tag/il-cup-non-fa-scont-cup/</loc>
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		<loc>https://www.aerariumpa.it/tag/il-difficile-rapporto-tra-regionalismo-asimmetrico-e-federalismo-fiscale-tarsu-tari/</loc>
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		<loc>https://www.aerariumpa.it/tag/il-fisco-non-comanda-canoni-passivi-pa/</loc>
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		<loc>https://www.aerariumpa.it/tag/il-fisco-non-si-fa-allucinare-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
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		<loc>https://www.aerariumpa.it/tag/il-fisco-rischia-sospensione-covid/</loc>
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		<loc>https://www.aerariumpa.it/tag/il-fisco-tende-la-mano-la-nuova-rottamazione-e-a-360-microzone/</loc>
		<lastmod>2026-04-22T10:46:39+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/il-giudizio-tributario-deve-essere-sganciato-dalla-dipendenza-dal-mef-liti-tributarie-al-giudice-unico-crediti-di-giustizia-in-stallo-nel-magazzino-di-equitalia-cartelle/</loc>
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		<loc>https://www.aerariumpa.it/tag/il-lastrico-solare-non-si-presume-in-comproprieta-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:38:27+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/il-nodo-imu-tra-prassi-comunali-e-tutele-del-contribuente-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
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		<lastmod>2026-04-22T10:48:15+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/il-paradosso-del-bonus-sulla-tari-che-gonfia-la-bolletta-degli-altri-utenti-applicazione-retroattiva-con-doppio-invio-imu/</loc>
		<lastmod>2026-04-22T10:39:55+00:00</lastmod>
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		<lastmod>2026-06-03T10:00:55+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/il-quadro-e-completo-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:05+00:00</lastmod>
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		<lastmod>2026-04-22T10:46:38+00:00</lastmod>
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		<lastmod>2026-04-22T10:46:39+00:00</lastmod>
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		<lastmod>2026-04-22T10:39:55+00:00</lastmod>
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		<lastmod>2026-04-22T10:43:06+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/il-ritardo-deifondi-prosciuga-la-cassa-e-complica-lassestamento-lautotutela-e-inefficace-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-07-02T09:36:50+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/il-sud-paga-per-la-tari-87-euro-in-piu-del-nord-italia-attivita-di-interesse-generale/</loc>
		<lastmod>2026-04-22T10:39:54+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/il-vincolo-pertinenziale-allabitazione-principale-va-provato-dal-contribuente-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
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		<loc>https://www.aerariumpa.it/tag/imposta-da-calcolare-con-aliquote-e-detrazioni-del-2022-tracciabilita-rifiuti/</loc>
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		<loc>https://www.aerariumpa.it/tag/imposta-di-soggiorno-maggiorata-anche-per-finanziare-lassistenza-ai-minori-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/impugnabilita-limitata-imu-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi-tommasoventre/</loc>
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		<loc>https://www.aerariumpa.it/tag/impugnazione-limitata-il-curatore-paga-limu-dalla-data-di-inizio-della-procedura-fallimentare-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetribu/</loc>
		<lastmod>2026-04-22T10:39:06+00:00</lastmod>
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		<lastmod>2026-05-15T09:54:09+00:00</lastmod>
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		<lastmod>2026-04-22T10:39:09+00:00</lastmod>
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		<lastmod>2026-04-22T10:43:07+00:00</lastmod>
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		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
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		<lastmod>2026-04-22T10:44:09+00:00</lastmod>
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		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/in-arrivo-pagopa-e-precompilata-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:38:27+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/in-calo-quelli-con-gravi-problemi-tregua-fiscale/</loc>
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		<loc>https://www.aerariumpa.it/tag/in-gazzetta-criteri-e-principi-atti-tributari/</loc>
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		<loc>https://www.aerariumpa.it/tag/in-salvo-il-nuovo-onere-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
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		<loc>https://www.aerariumpa.it/tag/inammissibile-il-ricorso-contro-il-rifiuto-tacito-imu-dovuta-sui-terreni-occupati-dal-comune-tari/</loc>
		<lastmod>2026-04-22T10:38:31+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/incassa-il-comune-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
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		<loc>https://www.aerariumpa.it/tag/incassi-dei-comuni-13nei-primisei-mesi-2026-intimazione-valida-anche-senza-avvisi-autotutela-post-ricorso/</loc>
		<lastmod>2026-08-24T10:39:57+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/incentivi-imu/</loc>
		<lastmod>2026-04-22T10:42:21+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/incognita-sui-9-mesi-di-sospensione-per-i-contenziosi-locali-linvalidita-della-pec-e-da-eccepire-subito-limiti-alla-eccezione-di-prescrizione-ici-di-chiesa-e-no-profit/</loc>
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		<loc>https://www.aerariumpa.it/tag/incontro-giorgetti-province-gandolfi-upi-piu-investimenti-in-manovra-fisco/</loc>
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		<loc>https://www.aerariumpa.it/tag/indennita-di-funzione/</loc>
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		<loc>https://www.aerariumpa.it/tag/indipendentemente-dallincasso-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
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		<loc>https://www.aerariumpa.it/tag/irlanda/</loc>
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		<loc>https://www.aerariumpa.it/tag/irpef-regionale/</loc>
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		<loc>https://www.aerariumpa.it/tag/lagenzia-si-riorganizza-tributi/</loc>
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	<url>
		<loc>https://www.aerariumpa.it/tag/lalbergatore-evita-il-danno-erariale-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:38:30+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/lanticipo-del-primo-semestre-2023-a-rimborso-del-minor-gettito-per-gli-enti-terremotati-di-abruzzo/</loc>
		<lastmod>2026-04-22T10:44:07+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/lattivita-didattica-va-dimostrata-rendita-da-categoria-d-con-stima-diretta-rifiuti-assimilati/</loc>
		<lastmod>2026-04-22T10:46:36+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/lautonomia-si-rimette-in-moto-osservazioni-allo-schema-di-atto/</loc>
		<lastmod>2026-04-22T10:39:58+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/lautonomia-sprinta/</loc>
		<lastmod>2026-04-22T10:38:34+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/lente-sceglie-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:58+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/lerede-che-rinuncia-non-paga-i-debiti-fiscali-del-de-cuius-avvisi-contributi-consortili/</loc>
		<lastmod>2026-09-01T13:09:50+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/lesenzione-va-provata-ogni-anno-rifiuti/</loc>
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	<url>
		<loc>https://www.aerariumpa.it/tag/lia-a-supporto-della-giustizia-dallanagrafe-alle-tasse/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/lia-aiuta-a-districarsi-nella-banca-dati-delle-sentenze-i-patrimoni-sono-gia-tassati-rottamazione-5-locale/</loc>
		<lastmod>2026-06-10T10:00:37+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/lia-e-realta-nel-70-dei-paesi-ocse-dal-trentino-al-lazio/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/limu-e-condizionata-imposta-di-soggiorno/</loc>
		<lastmod>2026-04-22T10:39:57+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/limu-sul-valore-venale-dellarea-perequazione-tari/</loc>
		<lastmod>2026-04-22T10:39:58+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/litalia-testa-lintelligenza-artificiale-nella-p-a-danno-erariale-per-contributi-indebiti/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/lufficio-sbaglia-e-latto-si-annulla-dirittotributario-imu-tari-canone-unico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:43:09+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/lunione-fa-la-forza-lerario-restituisce-laggio-che-rientra-negli-interessi-alloggi-sociali/</loc>
		<lastmod>2026-04-22T10:44:09+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/luso-di-ia-va-dichiarato-abitazione-principale-imu-non-esclusa-da-locazione-parziale-autotutela-imu-non-estensibile-interpretazione-autentica-imu-negata-dal-giudice-tributario-bonus-rifiuti/</loc>
		<lastmod>2026-05-08T09:52:24+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/laccertamento-esecutivo-amplia-il-raggio-dazione-anche-ai-tributi-regionali-ruoli/</loc>
		<lastmod>2026-04-22T10:39:54+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/lacconto-evita-per-ora-i-rincari-rata-da-10/</loc>
		<lastmod>2026-04-22T10:44:08+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/laffidamento-della-riscossione-non-compete-al-giudice-tributario-milleproroghe/</loc>
		<lastmod>2026-04-22T10:39:57+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/laggio-puo-essere-fonte-di-responsabilita-erariale-e-penale-subconcessionari-soggetti-a-imu-esenzioni/</loc>
		<lastmod>2026-04-22T10:39:03+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/lagriturismo-non-e-assimilabile-a-un-albergo-nulla-non-inesistente-la-notifica-in-succursale-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetribu/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/lallarme-di-giorgetti-sui-conti-nuovo-fisco/</loc>
		<lastmod>2026-04-22T10:39:09+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/lapertura-di-corte-conti-i-comuni-devono-versare-solo-le-somme-riscosse-rifiuti/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/lattuazione-della-delega-trae-forza-dai-principi-costituzionali-intelligenza-artificiale-come-valido-collaboratore/</loc>
		<lastmod>2026-04-22T10:43:09+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/lavviso-di-accertamento-a-soggetti-diversi-da-chi-e-tenuto-a-pagare-limposta-va-impugnato-entro-i-termini-beni-merce/</loc>
		<lastmod>2026-04-22T10:39:54+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/lente-calcola-lo-sgravio-autotutela-sostitutiva-ampia-lo-schema-datto-obbliga-sempre-al-contradditorio-diritto-di-abitazione/</loc>
		<lastmod>2026-04-22T10:38:30+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/lente-calcola-lo-sgravio-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:38:30+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/lesonero-per-limmobile-rurale-deve-essere-provato-dallaccatastamento-dal-mef-le-linee-guida-per-applicare-la-tari-viminale/</loc>
		<lastmod>2026-04-22T10:39:58+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/limu-diventa-piu-leggera-per-le-case-in-ricostruzione-ristrutturazioni/</loc>
		<lastmod>2026-04-22T10:39:58+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/limu-resta-ridotta-se-il-dato-e-conoscibile-esenzione-ici/</loc>
		<lastmod>2026-04-22T10:46:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/lintelligenza-artificiale-chiamata-a-ridurre-la-valanga-di-interpelli-autotutela-piu-forte/</loc>
		<lastmod>2026-04-22T10:43:09+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/listanza-di-rientro-blocca-fermi-e-pignoramenti-preavviso-dipoteca/</loc>
		<lastmod>2026-04-22T10:39:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/lobbligo-di-contraddittorio-e-escluso-per-i-crediti-inesistenti-giudici-tributari/</loc>
		<lastmod>2026-04-22T10:42:21+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/lufficio-competente-e-quello-del-domicilio-fiscale-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:54+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-cassazione-contro-il-mef-stop-alle-esenzioni-imu-automatiche-ets/</loc>
		<lastmod>2026-04-22T10:46:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/la-cassazione-fa-chiarezza-con-il-decreto-1630-2025-enel/</loc>
		<lastmod>2026-04-22T10:39:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/la-cassazione-nega-ancora-lesenzione-imu-per-lattivita-didattica-ravvedimento/</loc>
		<lastmod>2026-04-22T10:42:20+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-cassazione-supera-i-target-ue-sanatoria-liti/</loc>
		<lastmod>2026-04-22T10:38:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/la-cgt-milano-si-smarca-dalla-cassazione-costituzione-in-giudizio-tardiva-inammissibile-notifiche/</loc>
		<lastmod>2026-04-22T10:39:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/la-chance-per-i-tributi-locali-cartelle/</loc>
		<lastmod>2026-04-22T10:38:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/la-consulta-fa-da-monito-alla-politica-legislativa-tari/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-corsa-delle-entrate-sostiene-i-conti-nel-2024-24/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/la-corsa-delle-entrate-supera-le-cifre-del-def-e-puo-aiutare-anche-la-manovra-per-il-2025-danno-erariale/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-corte-conti-richiama-lente-al-controllo-airbnb/</loc>
		<lastmod>2026-04-22T10:38:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/la-corte-dei-conti-chiama-in-causa-i-revisori-rottamazione/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-corte-dei-conti-fa-il-punto-sulle-riforme-ravvedimento-ai-titoli-di-coda-mappe-catastali/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/la-data-di-notifica-non-e-indispensabile-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:58+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-definizione-agevolata-tira-dritto/</loc>
		<lastmod>2026-06-03T10:00:55+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-delega-fiscale-apre-al-contraddittorio-generalizzato-revoca-parziale/</loc>
		<lastmod>2026-04-22T10:46:35+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-determinazione-dei-lep-non-e-una-tantum-riscossione/</loc>
		<lastmod>2026-04-22T10:42:22+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-dichiarazione-e-decisiva-esenzione-tari-solo-se-ce-la-dichiarazione-dato-catastale-batte-demolizione-non-provata-cartelle-impugnabili-solo-per-vizi-propri-ruoli/</loc>
		<lastmod>2026-04-22T10:39:58+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/la-disapplicazione-non-e-rilevabile-dufficio-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:38:28+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-disciplina-imu-imu/</loc>
		<lastmod>2026-04-22T10:39:05+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/la-fiscalizzazione-deitrasferimenti-regionali-preoccupa-i-comunisutpl-e-servizi-decreto-pa/</loc>
		<lastmod>2026-10-01T09:42:23+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-gestione-del-patrimonio-immobiliare-dellente-richiede-una-completa-ricognizione-dei-beni-di-proprieta-sanzioni/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/la-gestione-delle-agevolazioni-comunali-locazioni/</loc>
		<lastmod>2026-04-22T10:38:27+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-linea-delleconomia-accorpare-il-40-50-delle-corti-di-i-grado-condanne-irrisorie-e-salvacondotti/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-lista-e-circoscritta-imposta-di-soggiorno-oltre-quota-1-miliardo-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:55+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-manovra-interviene-sulla-definizione-di-centro-abitato-ma-i-dubbi-restano-imu-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi-tommasoventre/</loc>
		<lastmod>2026-04-22T10:46:39+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-modifica-in-diminuzione-non-e-una-nuova-pretesa-coltivatori/</loc>
		<lastmod>2026-04-22T10:39:57+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-natura-tributaria-riscrive-gestione-e-accertamento-latto-intermedio-ferma-la-prescrizione-loccupante-in-via-mediata-e-soggetto-passivo-rendita-catastale/</loc>
		<lastmod>2026-05-11T10:24:41+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-nota-informativa-va-depositata-negli-atti-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:05+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-notifica-ha-il-suo-rito-limiti-ai-benefici-imu-per-le-forze-armate-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:42:20+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-pa-si-ispira-a-tallin-rottamazione/</loc>
		<lastmod>2026-04-22T10:38:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/la-pa-si-trova-ancora-nella-preistoria-digitale-secondo-unindagine-del-politecnico-di-milano-liti-fiscali/</loc>
		<lastmod>2026-04-22T10:48:14+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-prescrizione-va-differenziata-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:43:08+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-proprieta-di-un-unico-immobile-non-da-diritto-allesenzione-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/la-prova-spetta-ai-contribuenti-imu/</loc>
		<lastmod>2026-04-22T10:39:03+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-responsabilita-delfunzionario-non-e-automatica-delibere-canone-unico/</loc>
		<lastmod>2026-08-25T09:37:29+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/la-revisione-dufficio-della-rendita-va-motivata-nei-dettagli-imu-e-area-fabbricabile/</loc>
		<lastmod>2026-04-22T10:39:57+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/la-richiesta-delle-rate-interrompe-la-prescrizione-la-cgt-roma-annulla-la-cartella-inviata-da-pec-non-pubblica-societa-cancellata/</loc>
		<lastmod>2026-04-22T10:44:08+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-richiesta-di-rateazione-interrompe-la-prescrizione-schema-datto/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/la-riduzione-per-inagibilita-non-puo-derivare-da-opere-abusive-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:42:21+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-riforma-non-corre-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-riforma-non-riduce-la-confisca-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-29T09:39:39+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-riscossione-con-lo-sprint-entrate/</loc>
		<lastmod>2026-04-22T10:38:33+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/la-risposta-predittiva-di-prodigit-al-vaglio-dei-professionisti-giudici-tributari/</loc>
		<lastmod>2026-04-22T10:46:39+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-rivalutazione-istat-supera-il-limite-2020-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:05+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-rottamazione-estingue-la-lite-la-definizione-agevolata-per-le-entrate-locali-unarma-a-doppio-taglio-riscossione-affidata-al-concessionario/</loc>
		<lastmod>2026-04-22T10:38:28+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-rottamazione-si-mette-in-moto-pubblicita/</loc>
		<lastmod>2026-06-24T09:52:11+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-scadenza-e-il-30-giugno-tariffe-rifiuti-differenziate-per-le-diverse-destinazioni-dei-locali-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:42:22+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-sentenza-che-puo-cambiare-le-regole-delle-micro-concessioni-affidamento-diretto/</loc>
		<lastmod>2026-06-04T09:43:12+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-societa-inhouse-paga-limposta-sugli-immobili-istituzionali-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:42:22+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-sogei/</loc>
		<lastmod>2026-06-26T10:16:15+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-stagionalita-va-provata-verso-la-revisione-dellimposta-di-soggiorno-il-punto-di-partenza-tassa-di-soggiorno/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-stima-diretta-integra-la-motivazione-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-07-27T09:50:47+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-transazione-fiscale-e-servita-via-il-bollo-auto/</loc>
		<lastmod>2026-09-17T09:55:35+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/la-troppa-fretta-di-cambiare-la-corte-dei-conti-tari/</loc>
		<lastmod>2026-04-22T10:38:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/la-variazione-non-richiede-il-modello-imu-super-segretario-per-le-entrate-scissione/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/lazio/</loc>
		<lastmod>2026-04-22T10:44:07+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/le-cifre-finali-restituzioni-da-4-763-enti/</loc>
		<lastmod>2026-04-22T10:42:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/le-commissioni-al-lavoro-per-i-dlgs-fiscali-rottamazione/</loc>
		<lastmod>2026-04-22T10:43:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/le-famiglie-sborsano-2-mld-il-signore-gentile-della-fiscalita-locale-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:06+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/le-modifiche-allimu-del-decreto-attuativo-della-delega-fiscale-imu/</loc>
		<lastmod>2026-04-22T10:39:53+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/le-notifiche-sullapp-io-autonomia-differenziata/</loc>
		<lastmod>2026-04-22T10:42:22+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/le-nuove-regole-non-valgono-per-atti-ante-18-gennaio-contraddittorio/</loc>
		<lastmod>2026-04-22T10:42:23+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/le-regioni-frenano-la-rottamazione-stop-aiuti-a-chi-aderisce-governatori/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/le-regole-per-usare-teams-ia/</loc>
		<lastmod>2026-04-22T10:38:33+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/le-risposte-del-ministero-delleconomia-e-delle-finanze-atto-nullo-in-parte/</loc>
		<lastmod>2026-04-22T10:38:30+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/le-risposte-delle-entrate-sulla-riscossione-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:58+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/le-risposte-delle-entrate-sulle-sanzioni-rateazione-a-maglie-strette-per-i-debiti-oltre-120mila-euro-telefisco-2025/</loc>
		<lastmod>2026-04-22T10:39:58+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/le-sanzioni-fiscali-non-possono-essere-ereditate-multe/</loc>
		<lastmod>2026-04-22T10:39:06+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/le-sospensioni-covid-fanno-ancora-slittare-i-termini-tregua-fiscale/</loc>
		<lastmod>2026-04-22T10:46:39+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/le-tre-opzioni-del-creditore-pubblico-tributi-locali/</loc>
		<lastmod>2026-08-24T10:39:57+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/le-variazioni-da-comunicare-solo-con-la-dichiarazione-online-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-09-08T09:48:52+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/legittima-la-tariffa-basata-sugli-svuotamenti-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/legittimo-trattare-i-parcheggi-scoperti-come-garage-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:42:20+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/leo-apre-una-breccia-concorso-alla-finanza-pubblica/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/leo-sanzioni-tributarie-da-allineare-ai-livelli-europei-ministero-dellinterno/</loc>
		<lastmod>2026-04-22T10:44:09+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/limiti-alle-tariffe-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:57+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/limiti-stringenti-tra-diritto-amministrativo-e-tributario-tari/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/liquidazione-spesa-e-competenze-osl-le-massime-della-corte-dei-conti-fotovoltaico/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/liti/</loc>
		<lastmod>2026-04-22T10:44:10+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/liti-fiscali/</loc>
		<lastmod>2026-04-22T10:48:19+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/liti-fiscali-pendenti-in-calo-17/</loc>
		<lastmod>2026-09-23T10:10:12+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/lo-statuto-del-contribuente-si-avvicina-alla-costituzione-atti-e-liti/</loc>
		<lastmod>2026-04-22T10:46:39+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/lo-stop-allo-stralcio-mantiene-nei-conti-la-quota-capitale-sanatoria-di-violazioni-multiple/</loc>
		<lastmod>2026-04-22T10:46:38+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/lo-stop-della-consulta-annulla-solo-i-ricorsi-pendenti-esenzione-imu/</loc>
		<lastmod>2026-04-22T10:48:15+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/lotta-allevasione/</loc>
		<lastmod>2026-04-22T10:39:08+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/lotta-allevasione-e-nuove-spese/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/lotta-allevasione-fiscale/</loc>
		<lastmod>2026-04-22T10:39:58+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/luci-e-ombre-nei-primi-tre-mesi-dallentrata-in-vigore-cumulo-giuridico-anche-nel-passaggio-da-ici-a-imu-nuovi-chiarimenti-sul-bonus-sociale-rifiuti/</loc>
		<lastmod>2026-04-22T10:38:27+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/ma-cosi-lautorita-fa-chiarezza-per-gli-operatori-sulla-perequazione-tari-comuni-stretti-fra-arera-e-corte-dei-conti/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/ma-da-controllare-dati-fiscali-da-verificare-cartella-di-pagamento-via-pec/</loc>
		<lastmod>2026-04-22T10:43:09+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/ma-lanagrafe-tributaria-non-e-stata-violata-ruderi/</loc>
		<lastmod>2026-04-22T10:48:19+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/ma-solo-se-non-ce-gia-un-giudicato-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:06+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/ma-vale-piu-soldi-partecipazione-allaccertamento-fiscale/</loc>
		<lastmod>2026-04-22T10:44:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/magazzino-dei-ruoli-irriducibile-conguaglio-imu-2023-entro-il-29-febbraio-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:43:06+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/magazzino-out-debiti-fiscali/</loc>
		<lastmod>2026-04-22T10:42:23+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/mano-libera-con-prudenza-dichiarazione-annuale-sullimposta-di-soggiorno-scade-oggi-il-termine-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetrib/</loc>
		<lastmod>2026-06-30T09:52:09+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/manovra/</loc>
		<lastmod>2026-04-22T10:43:07+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/manovra-2026/</loc>
		<lastmod>2026-04-22T10:38:32+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/marche-e-umbria-dichiarazione-tarsu-infedele-o-omessa/</loc>
		<lastmod>2026-04-22T10:44:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/meccanismi-perequativi-tari-nelle-bollette-del-2024-cornice-della-affissione/</loc>
		<lastmod>2026-04-22T10:44:06+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/mediazione-tributaria-da-affidare-a-un-soggetto-terzo-e-imparziale-aire/</loc>
		<lastmod>2026-04-22T10:46:39+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/meno-rischi-sanzioni-tributarie-e-favor-rei-limitato-parola-per-ora-alle-corti-di-merito-rinvio-covid-di-85-giorni-per-il-2020/</loc>
		<lastmod>2026-04-22T10:39:57+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/meno-tagli-ai-comuni-decaro-bene-ma-non-basta-progetti-senza-fondi-per-sempre-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:43:07+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/meta-dei-capoluoghi-verso-il-si-riaffidamento-carichi-entro-l8-8-il-ritardo-nellerogazione-delfondo-disolidarieta-gonfia-il-gettito-imu-la-corsa-delle-entrate-9/</loc>
		<lastmod>2026-07-15T09:48:35+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/migliora-la-riscossione-ravvedimento/</loc>
		<lastmod>2026-04-22T10:39:07+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/milleproroghe-chiude-nel-caos/</loc>
		<lastmod>2026-04-22T10:38:29+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/milleproroghe-martedi-i-pareri-mef-emergenza-sud/</loc>
		<lastmod>2026-04-22T10:38:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/mini-saldo-il-29-febbraio-nei-comuni-in-ritardo-metodo-tariffario-arera-e-impianti-minimi/</loc>
		<lastmod>2026-04-22T10:43:07+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/mini-sanzioni-arera/</loc>
		<lastmod>2026-04-22T10:42:20+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/minori/</loc>
		<lastmod>2026-04-22T10:39:05+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/misurazione-dei-rifiuti-un-problema-anche-in-francia-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-06-03T10:00:55+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/modello-unico-di-delega-imu-con-motivazione-snella-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-24T10:01:58+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/multe-alla-societa-del-mef-la-riscossione-locale-serve-una-riforma-di-sistema/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/musumeci-i-fondi-ci-sono/</loc>
		<lastmod>2026-04-22T10:38:30+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/mutuo/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/napoli/</loc>
		<lastmod>2026-04-22T10:42:21+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/napoli-sigla-protocollo-con-ade-e-gdf-canone-unico/</loc>
		<lastmod>2026-04-22T10:48:19+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/napoli-vince-alla-consulta/</loc>
		<lastmod>2026-05-04T09:48:24+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/nei-comuni-sanatorie-autonome-ma-solo-in-casi-eccezionali-il-contenzioso-scende/</loc>
		<lastmod>2026-04-22T10:44:05+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/nel-calcolo-della-rendita-non-vanno-considerate-torri-e-turbine-rifiuti/</loc>
		<lastmod>2026-04-22T10:39:54+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/nel-decreto-fiscale-la-norma-antielusiva-sullimposta-del-noleggio-auto-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-05-12T09:40:26+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/nel-nuovo-prospetto-per-le-aliquote-2026-piu-differenziazioni-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:03+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/nellavviso-di-accertamento-con-posta-ordinaria-rileva-il-timbro-postale-imposta-di-soggiorno/</loc>
		<lastmod>2026-04-22T10:39:54+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/nella-delega-autonomia-di-entrata-e-tregue-fiscali-locali-direttore-delle-entrate-ok-autotutela-con-sospensiva-liti-fiscali-pendenti-51-rate-mensili-per-la-definizione-agevolata-delega-fiscale/</loc>
		<lastmod>2026-04-22T10:44:09+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/nelle-casse-dei-comuni-il-contributo-2023-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi-tommasoventre/</loc>
		<lastmod>2026-04-22T10:44:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/nelle-casse-dei-comuni-il-secondo-acconto-per-1/</loc>
		<lastmod>2026-04-22T10:46:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/nessun-diritto-allanonimato-per-le-parti-rendita-catastale-differita-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi-tommasoventre/</loc>
		<lastmod>2026-04-22T10:44:06+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/nessuna-tassa-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi-tommasoventre/</loc>
		<lastmod>2026-04-22T10:44:07+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/niente-denuncia-imu-imu/</loc>
		<lastmod>2026-04-22T10:38:34+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/niente-differimento-del-pagamento-sullamministrazione-straordinaria-anche-se-liquidatoria-imu-sulle-aree-edificabili/</loc>
		<lastmod>2026-04-22T10:39:53+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/niente-esenzione-imu-sulle-unita-locate-per-parte-dellanno-o-ristrutturate-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/niente-imu-di-sergio-trovato-iscrizione-ipotecaria/</loc>
		<lastmod>2026-04-22T10:46:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/niente-mediazione-e-crescono-i-ricorsi-imu/</loc>
		<lastmod>2026-04-22T10:42:20+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/no-a-sconti-retroattivi-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:38:30+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/no-ai-cinque-giorni-di-tolleranza-per-il-mancato-pagamento-della-rata-riscossione-piu-sprint/</loc>
		<lastmod>2026-04-22T10:38:30+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/no-allaffidamento-diretto-e-pa-con-qualificazione-rafforzata-solo-oltre-certi-importi-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/no-canone-patrimoniale-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi-tommasoventre/</loc>
		<lastmod>2026-04-22T10:44:06+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/no-delle-sigle-irretroattivita-delle-nuove-sanzioni-tributarie-in-contrasto-con-il-diritto-ue-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-09-03T09:50:45+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/no-profit/</loc>
		<lastmod>2026-04-22T10:42:20+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/nodi-ancora-irrisolti-dai-giudici-alle-testimonianze-limmediata-esecutivita-annulla-i-titoli-esattoriali-atti-impugnabili/</loc>
		<lastmod>2026-04-22T10:39:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/non-ammesso-il-ricorso-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:42:20+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/non-basta-il-runts-condominio-orizzontale/</loc>
		<lastmod>2026-04-22T10:38:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/non-basta-ledificabilita-prevista-nel-prg-comodati/</loc>
		<lastmod>2026-04-22T10:39:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/non-ce-cumulo-per-omesso-versamento-docfa-senza-effetto-retroattivo-canone-unico/</loc>
		<lastmod>2026-08-24T10:39:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/non-incide-lattivita-dei-soggetti-passivi-tari/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/non-la-concessione-telefonia/</loc>
		<lastmod>2026-08-04T09:53:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/non-passa-lemendamento-diancisulla-gara-del-comune-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-09-23T10:10:12+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/non-puo-essere-dichiarato-nullo-latto-che-ha-raggiunto-il-proprio-scopo-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:43:07+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/non-tutti-pagano-quota-fissa-della-tari-anche-nelle-superfici-in-cui-si-producono-rifiuti-speciali-dirittotributario-imu-tari-canone-unico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:43:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/non-un-capro-espiatorio-corte-conti/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/norma-ad-hoc-per-le-aree-produttive-di-rifiuti-speciali-occupazione-abusiva-e-inerzia-della-pa/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/notifica-anche-al-debitore-imu/</loc>
		<lastmod>2026-04-22T10:43:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/notifica-ko-imu-2023/</loc>
		<lastmod>2026-04-22T10:44:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/notifica-senza-intermediari-cartelle/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/notifica-valida-allex-liquidatore-sanzioni/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/notifica-valida-se-il-fisco-ignora-il-nuovo-indirizzo-tosap/</loc>
		<lastmod>2026-06-16T09:55:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/notifica-valida-doppia-conforme-preclude-il-ricorso-in-cassazione-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/novita-dalla-cassazione-privilegiare-lutilita-al-titolo-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-10-02T10:35:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/novita-solo-per-dichiarazioni-senza-chiarire-i-casi-controversi-il-cup-dopo-le-sezioni-unite-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-09-04T09:59:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/nuova-rottamazione/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/nuove-rate-sanzioni/</loc>
		<lastmod>2026-07-03T10:40:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/nuovi-criteri-per-il-riparto-dei-contributi-alla-finanza-pubblica-di-1/</loc>
		<lastmod>2026-04-22T10:43:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/nuovi-dubbi-per-i-tributi-locali-dalla-riforma-delle-sanzioni-tributarie-con-la-notifica-al-curatore-e-non-al-fallito/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/nuovi-lep-per-12-materie-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/nuovo-contraddittorio-preventivo/</loc>
		<lastmod>2026-04-22T10:43:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/nuovo-contraddittorio-preventivo-applicabile-agli-atti-emessi-dal-30-aprile-fisco/</loc>
		<lastmod>2026-04-22T10:42:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/nuovo-modello-multe-e-tasse-non-pagate-la-delega-fiscale-accelera-sui-tempi-di-recupero-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi-tommasoventre/</loc>
		<lastmod>2026-04-22T10:44:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/nuovo-patto-al-difensore-le-notifiche-via-pec-la-cartella-con-sanzioni-si-prescrive-in-5-anni-notifica-nulla/</loc>
		<lastmod>2026-04-22T10:48:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/nuovo-rinvio-dei-bilanci-locali/</loc>
		<lastmod>2026-04-22T10:44:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/obbligo-da-misurare-sulla-conoscenza-qualificata-del-comune-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-06-26T10:16:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/obbligo-di-invio-tramite-tbel-rito-tributario-ko-sulle-prove-agricoltura/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/obbligo-di-pagare-la-polizia-locale-riapertura-termini-per-aliquote-imu-2025-tari/</loc>
		<lastmod>2026-04-22T10:39:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/obbligo-dichiarativo-annuale-per-accedere-a-unagevolazione-canone-unico-patrimoniale/</loc>
		<lastmod>2026-04-22T10:39:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/obbligo-dichiarativo-annuale-saldo-imu/</loc>
		<lastmod>2026-04-22T10:38:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/obbligo-il-30-giugno-se-cambiano-le-condizioni-immobiliari-albergatori/</loc>
		<lastmod>2026-04-22T10:44:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/oggi-la-sanatoria-per-le-delibere-imu-tardive-o-sbagliate-riforma-fiscale/</loc>
		<lastmod>2026-04-22T10:39:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/oggi-prime-firme-sulle-pre-intese-riscossione/</loc>
		<lastmod>2026-04-22T10:38:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/ok-al-piano-antievasione-imu/</loc>
		<lastmod>2026-05-04T09:48:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/ok-al-ventesimo-correttivo-fcde-accelerato/</loc>
		<lastmod>2026-04-22T10:38:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/ok-dal-cdm-alla-delega-sui-lep-agenzia-entrate/</loc>
		<lastmod>2026-04-22T10:39:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/ok-del-consiglio-di-stato-allequiparazione-dellattivita-agrituristica-a-quella-alberghiera-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampae/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/ok-europeo-entro-lestate-il-conto-della-lite-va-al-fisco-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:42:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/oltre-7-mln-i-recidivi-ruoli-oltre-i-500-mila-sono-lo-0/</loc>
		<lastmod>2026-04-22T10:39:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/oltre-il-75i-dipendenti-pubblici-la-utilizza-sanzioni-tributarie-adeguate-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-10-01T09:42:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/ombre-e-nubi-dalla-giurisprudenza-riscossione-coattiva/</loc>
		<lastmod>2026-04-22T10:43:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/onere-al-contribuente-tassa-rifiuti/</loc>
		<lastmod>2026-07-03T10:40:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/operano-i-termini-delle-entrate-telefisco-2025/</loc>
		<lastmod>2026-04-22T10:39:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/operativa-la-sanatoria-per-le-delibere-tributarie-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-08-27T09:39:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/operatori-telefonici-e-tutela-della-concorrenza-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-28T08:55:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/osservatorio-viminale/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/ossigeno-per-la-spesa/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/p-a-digitali/</loc>
		<lastmod>2026-04-22T10:46:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/pa-digitale-nel-monitoraggio-di-agid-un-sito-su-due-e-sicuro/</loc>
		<lastmod>2026-04-22T10:46:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/pa-tenuta-a-unadeguata-ponderazione-tra-i-due-metodi-per-il-calcolo-delle-tariffe-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/pace-fiscale/</loc>
		<lastmod>2026-04-22T10:39:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/paga-chi-causa-il-danno-imu-su-area-fabbricabile-di-pertinenza-dellabitazione-imu/</loc>
		<lastmod>2026-09-04T09:59:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/pagamenti-e-interessi-di-mora-le-massime-della-corte-dei-conti-imu-free-solo-con-dichiarazione-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/pagare-tutto-premia-spese-di-viaggio/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/pagopa-spinge-le-entrate-bollette-utili-per-lesenzione-imu-dichiarazione-imu/</loc>
		<lastmod>2026-06-26T10:16:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/palazzo-spada-apre-alle-concessioni-comuni/</loc>
		<lastmod>2026-06-04T09:43:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/par-condicio-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/parte-il-nuovo-sistema-informatico-di-tracciabilita-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/parte-la-semplificazione-per-smaltire-295mila-vecchie-liti-rifiuti/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/partenza-a-tappe-scuole-paritarie/</loc>
		<lastmod>2026-04-22T10:39:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/partita-aperta-su-tributi-locali-e-riscossione-nel-secondo-tempo-delle-modifiche-al-senato-pec-di-rigore-nelle-comunicazioni-tra-lamministrazione-e-limpresa-nessun-possesso/</loc>
		<lastmod>2026-04-22T10:44:07+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/per-gli-alloggi-sociali-lesenzione-passa-anche-dalla-verifica-del-canone-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-09-01T13:09:50+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/per-gli-immobili-in-comodato-duso-gratuito-riviste-le-riduzioni-imu-imu-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi-tommasoventre/</loc>
		<lastmod>2026-04-22T10:46:39+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/per-gli-scaglioni-possibile-unaltra-conferma-tacita-norme-dubbie/</loc>
		<lastmod>2026-04-22T10:39:55+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/per-i-comuni-si-allarga-la-rottamazione-delle-cartelle-rottamazione-quater-la-prima-o-unica-rata-si-paga-al-31-ottobre-crediti/</loc>
		<lastmod>2026-04-22T10:44:09+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/per-i-consulenti-tributari-la-nuova-chance-della-certificazione-impugnabilita-dei-ruoli/</loc>
		<lastmod>2026-04-22T10:46:35+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/per-i-controlli-fiscali-arriva-ladesione-rafforzata-il-contenzioso-tributario-in-materia-catastale/</loc>
		<lastmod>2026-04-22T10:43:07+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/per-il-contributo-ce-tempo-fino-al-30-novembre-dichiarazione-imu/</loc>
		<lastmod>2026-04-22T10:44:07+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/per-il-fisco-2-300-nuove-assunzioni-rottamazione-5/</loc>
		<lastmod>2026-04-22T10:38:30+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/per-lacconto-saltato-il-ravvedimento-rapido-abbatte-le-sanzioni-effetti-costitutivi-della-dichiarazione-imu-per-gli-enti-non-commerciali-tributiamo-apre-a-iva/</loc>
		<lastmod>2026-04-22T10:39:09+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/per-larea-in-concessione-verifica-sulla-capacita-di-produrre-rifiuti-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi-tommasoventre/</loc>
		<lastmod>2026-04-22T10:43:08+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/per-la-cassazione-la-giurisdizione-e-del-giudice-amministrativo-osservazioni-e-perplessita-via-al-nuovo-consiglio-della-giustizia-tributaria-ruoli-annullati-se-lente-e-silente-riforma-irpef/</loc>
		<lastmod>2026-04-22T10:43:08+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/per-la-corte-conti-lombarda-si-calcola-anche-sul-non-riscosso-tari/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/per-la-riforma-della-riscossione-la-delega-fiscale-centra-lobiettivo-resta-qualche-perplessita-la-rottamazione-e-sprint-arera/</loc>
		<lastmod>2026-04-22T10:44:06+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/per-le-rate-versate-nel-periodo-di-sospensione-va-contattata-lader-le-rettifiche-non-chiudono-le-liti-per-la-ristrutturazione-cade-la-pretesa-di-tasi-aree-edificabili/</loc>
		<lastmod>2026-07-27T09:50:47+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/per-multe-e-cartelle-notifica-digitale-a-meta-fino-al-30-novembre-notifiche/</loc>
		<lastmod>2026-04-22T10:44:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/per-piani-finanziari-e-tariffe-nuova-proroga-al-20-luglio-riduzione-imu/</loc>
		<lastmod>2026-04-22T10:42:20+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/perdita-di-esercizio-e-entrate-escluse-dal-fcde-le-massime-della-corte-dei-conti-ok-allappello-tributario-fotocopia-del-primo-grado-autovelox/</loc>
		<lastmod>2026-04-22T10:39:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/perdita-di-gettito-e-rateizzazioni-cartelle/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/perequazione-tari/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/piano-delle-dismissioni-immobiliari-del-comune-sempre-aggiornabile-autotutela-facoltativa/</loc>
		<lastmod>2026-04-22T10:38:31+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/piattaforma-della-trasparenza/</loc>
		<lastmod>2026-04-22T10:39:05+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/pignoramenti-in-via-destinzione-riscossione-entrate/</loc>
		<lastmod>2026-04-22T10:39:09+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/pignoramenti-sprint-per-chi-non-paga-imu-o-tari-assolto-cade-laccertamento-spese-di-lite-doppie-se-manca-la-motivazione-la-firma-poco-leggibile-non-invalida-la-notifica-imu/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/pioggia-di-carte-dalla-liberalizzazione-corte-conti/</loc>
		<lastmod>2026-04-22T10:48:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/piu-incassi/</loc>
		<lastmod>2026-04-22T10:43:08+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/piu-salate-le-sanatorie-in-manovra-atto-interruttivo-post-cartella-a-due-vie-copie-fotostatiche/</loc>
		<lastmod>2026-04-22T10:46:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/piu-tempo-ai-comuni-sulla-tari-tariffe-tari-2024/</loc>
		<lastmod>2026-04-22T10:42:22+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/piu-tempo-per-approvare-gli-atti-in-materia-di-rifiuti-e-per-il-bilancio-consolidato-milleproroghe/</loc>
		<lastmod>2026-04-22T10:38:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/piu-tempo-per-le-tariffe-addizionali-comunali-fai-date-fino-al-2028-giustizia-tributaria-da-remoto/</loc>
		<lastmod>2026-04-22T10:38:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/pnrr-e-nuova-pa-tra-consapevolezza-privacy/</loc>
		<lastmod>2026-04-22T10:48:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/poi-i-versamenti-le-sanatorie-e-i-costi-occulti-per-il-sistema-giustizia-tributaria-al-riordino-il-principio-di-proporzionalita-non-rende-sanzionabile-il-lieve-inadempimento-contraddittorio/</loc>
		<lastmod>2026-04-22T10:39:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/polo-pubblico-dellia-multe-e-mense/</loc>
		<lastmod>2026-06-26T10:16:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/post-imu-113-immobili/</loc>
		<lastmod>2026-04-22T10:48:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/ppp/</loc>
		<lastmod>2026-06-19T09:44:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/prevale-il-diritto-dellex-alloggi-sociali-da-assegnare-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi-tommasoventre/</loc>
		<lastmod>2026-04-22T10:46:35+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/prevale-il-diritto-di-abitazione-per-la-ex-casa-familiare-di-proprieta-di-terzi-dirittotributario-imu-tari-canone-unico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:43:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/prime-decisioni-della-corte-conti-serve-una-violazione-evidente-imu/</loc>
		<lastmod>2026-06-23T09:33:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/primo-bando-giudici-tributari/</loc>
		<lastmod>2026-04-22T10:48:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/processo-tributario/</loc>
		<lastmod>2026-04-22T10:43:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/processo-tributario-telematico/</loc>
		<lastmod>2026-04-22T10:39:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/pronta-la-certificazione-del-minor-gettito-2021-da-esenzione-sui-beni-sotto-sfratto-per-morosita-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/proroga-covid-circoscritta-ets/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/proroga-della-riforma-insufficiente-no-a-scannerizzazioni-e-successivi-invii-pec-ravvedimento-operoso-a-rate-scuole/</loc>
		<lastmod>2026-04-22T10:46:39+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/prorogata-al-30-settembre-la-ricognizionearera-sui-corrispettivi-delsettore-imposta-disoggiorno/</loc>
		<lastmod>2026-07-01T09:42:42+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/prova-al-contribuente-i-vincoli-non-incidono-sulledificabilita-il-dissesto-finanziario-e-causa-di-forza-maggiore-immobili-occupati/</loc>
		<lastmod>2026-04-22T10:46:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/prova-scritta-e-prova-orale-revisione-del-catasto-real-time-imu/</loc>
		<lastmod>2026-04-22T10:43:05+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/prove-a-360-gradi-sulla-tari-ora-il-caos-delle-esclusioni-parziali-tari/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/prove-di-coworking-allo-sportello-imu/</loc>
		<lastmod>2026-04-22T10:42:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/province-e-citta-fuori-dalla-sanatoria-impianti-pubblicitarisu-suolo-pubblico/</loc>
		<lastmod>2026-09-23T10:10:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/pubblici-ufficiali/</loc>
		<lastmod>2026-04-22T10:39:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/quota-ai-dipendenti-entrate-riforma-processo-tributario-per-uncat-necessari-interventi-di-modifica-dal-ministero-i-chiarimenti-sullimu-tari/</loc>
		<lastmod>2026-04-22T10:43:08+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/quota-fissa-sempre-dovuta-anche-per-i-contribuenti-con-solo-rifiuti-speciali-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:42:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/quote-aggiuntive-tari/</loc>
		<lastmod>2026-04-22T10:43:06+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/rateazioni-lunghe-accertamento-esecutivo-ampio-riscossione/</loc>
		<lastmod>2026-04-22T10:42:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/ravvedimento-e-cumulo-con-perimetro-da-ampliare-ravvedimento-e-cumulo-con-perimetro-da-ampliare-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:42:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/ravvedimento-piu-caro-cartelle/</loc>
		<lastmod>2026-04-22T10:44:05+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/rebus-durata-della-autonomia-legislativa-autonomia/</loc>
		<lastmod>2026-04-22T10:42:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/recidivo-il-77-dei-contribuenti-il-governo-studia-il-filtro-cartelle/</loc>
		<lastmod>2026-04-22T10:39:05+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/recuperi-in-5-anni/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/recupero-ici-2006-2011/</loc>
		<lastmod>2026-04-22T10:38:28+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/reggio-emilia-anticipa-la-delega-fiscale-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi-tommasoventre/</loc>
		<lastmod>2026-04-22T10:43:10+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/regimi-agevolati-dal-2026-ma-stop-agli-aiuti-della-legge-398-91-per-gli-enti-non-sportivi-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/regionalismo-differenziato/</loc>
		<lastmod>2026-04-22T10:42:22+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/regioni-e-comuni-con-tempi-diversi-centrali-eoliche-torre-eolica-fuori-dalla-stima-catastale-componenti-perequative-tari/</loc>
		<lastmod>2026-04-22T10:43:10+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/regioni-e-comuni-riducono-il-debito/</loc>
		<lastmod>2026-06-23T09:33:43+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/regole-ad-hoc-per-i-calcoli-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-05-11T10:24:41+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/remissione-nei-termini-per-latto-senza-modalita-e-termini-per-il-ricorso-accertamento-catastale-con-obbligo-del-contraddittorio-tributi/</loc>
		<lastmod>2026-04-22T10:39:57+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/rendite-differenziate-imu/</loc>
		<lastmod>2026-04-22T10:46:39+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/resta-il-divieto-di-motivazione-postuma-dellaccertamento-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:05+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/resta-la-tagliola-decadenza-giustizia-tributaria/</loc>
		<lastmod>2026-04-22T10:39:54+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/restituita-solo-la-quota-capitale-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi-con-il-preventivo-scadono-i-termini-per-imu-e-cup/</loc>
		<lastmod>2026-04-22T10:39:57+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/rettifica-impugnabile-aiuti-di-stato-imu/</loc>
		<lastmod>2026-04-22T10:39:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/riammessi-alla-cassa-fino-al-5-agosto-imu/</loc>
		<lastmod>2026-04-22T10:39:09+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/riapertura-fino-al-18-dicembre-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:43:08+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/riapertura-rottamazione-quater/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/riapprovazione-anche-per-la-conferma-imu/</loc>
		<lastmod>2026-04-22T10:39:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/ricerche-in-chiaro-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:38:30+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/riconsegna-anticipata-riscossione/</loc>
		<lastmod>2026-04-22T10:38:27+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/ricorsi-allargati-le-entrate-non-possono-cedere-i-dati-e-le-informazioni-fiscali-a-terzi-tari/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/ricorsi-avviati-dal-5-gennaio-2024/</loc>
		<lastmod>2026-04-22T10:39:06+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/ricorsi-in-calo-del-23-fisco-in-ferie-ma-non-troppo-tari/</loc>
		<lastmod>2026-04-22T10:43:07+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/ricorsi-out-casa-familiare/</loc>
		<lastmod>2026-04-22T10:46:35+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/ricorso-non-rimesso-in-discussione-dufficio-niente-spese-di-giudizio-dopo-il-perfezionamento-della-rottamazione-lautotutela-e-la-motivazione-degli-atti-tributari-secondo-la-cassazione-imu/</loc>
		<lastmod>2026-04-22T10:39:55+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/riforma-che-dimentica-i-comuni-enti/</loc>
		<lastmod>2026-04-22T10:39:54+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/riforma-del-fisco/</loc>
		<lastmod>2026-04-22T10:44:05+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/riforma-della-giustizia-tributaria-e-responsabilita-amministrativa-negli-enti-locali-entrate/</loc>
		<lastmod>2026-04-22T10:48:17+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/riforma-delle-sanzioni-in-arrivo-fondi-covid/</loc>
		<lastmod>2026-04-22T10:42:20+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/riforma-fiscale/</loc>
		<lastmod>2026-04-22T10:43:09+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/riforma-fiscale-entro-lanno-subentro-dei-comuni-in-anagrafe-nazionale/</loc>
		<lastmod>2026-04-22T10:44:07+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/rileva-da-subito-la-qualificazione-negli-strumenti-urbanistici-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:53+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/rilevano-le-sentenze-pregresse-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:03+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/rimborsi-facili-la-nuova-riscossione-taglia-i-debiti-con-il-fisco-srl-fallita/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/rinvio-al-30-giugno-anche-se-il-pef-e-solo-da-aggiornare-la-fiscalita-della-crisi-di-impresa-si-allarga-ai-tributi-locali-tasse/</loc>
		<lastmod>2026-04-22T10:39:55+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/rinvio-al-30-11-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:57+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/ripartiti-i-ristori-sulle-perdite-2025-di-beni-colpiti-dal-sisma-2022-23-in-umbria-e-marche-rottamazione-4/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/rischio-autunno-per-lok-alla-delega-riforma-fiscale/</loc>
		<lastmod>2026-04-22T10:44:07+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/rischio-danno-erariale-da-mancato-esercizio-dellautotutela-obbligatoria-riscossione/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/rischio-rata-extra-al-29-2-imu/</loc>
		<lastmod>2026-04-22T10:43:07+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/rischio-rimborsi-per-i-comuni-autovelox-non-registrati/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/rischio-spezzatino-rottamazione/</loc>
		<lastmod>2026-04-22T10:39:03+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/riscossi-6/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/riscossi-65-mld-per-gli-enti-locali-rate/</loc>
		<lastmod>2026-04-22T10:39:54+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/riscossione/</loc>
		<lastmod>2026-04-22T10:42:23+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/riscossione-ad-amco-se-i-crediti-arretrati-sono-troppi-speciale-decretopa-4-dissesto-e-enti-locali/</loc>
		<lastmod>2026-08-05T09:40:33+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/riscossione-degli-enti-locali/</loc>
		<lastmod>2026-04-22T10:38:34+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/riscossione-e-consolidato-le-novita-principali-per-i-conti-locali-vendita-immobile/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/riscossione-locale/</loc>
		<lastmod>2026-09-09T09:17:37+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/riscossione-locale-al-restyling-ia-in-fase-pre-istruttoria-statuto-del-contribuente/</loc>
		<lastmod>2026-04-22T10:43:07+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/riscossione-mai-cosi-economica-il-fisco-va-a-caccia-di-1/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/riscossione-piu-rapida-con-laccertamento-esecutivo-un-nuovo-albo-unico-per-gli-affidi-alle-societa-private-imu/</loc>
		<lastmod>2026-09-08T09:48:52+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/riscuotere-costa-sempre-meno/</loc>
		<lastmod>2026-06-03T10:00:55+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/risultato-di-amministrazione-e-disavanzo-e-una-questione-di-definizioni-liti-fiscali/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/ritenute-a-33-puntare-sullalfabetizzazione-prima-casa/</loc>
		<lastmod>2026-05-26T09:52:49+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/ritorna-la-direzione-normativa-ai/</loc>
		<lastmod>2026-04-22T10:38:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/rottamazione/</loc>
		<lastmod>2026-05-19T10:20:45+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/rottamazione-5/</loc>
		<lastmod>2026-07-08T09:50:47+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/rottamazione-5-piu-sostenibile-piccoli-comuni/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/rottamazione-a-carte-scoperte-nuovo-metodo-accelerato-di-calcolo-del-fondo-crediti-dubbia-esigibilita-introdotto-dalla-legge-di-bilancio-2026-imu-e-tasi/</loc>
		<lastmod>2026-04-22T10:38:31+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/rottamazione-anche-in-comune-decreto-bollette/</loc>
		<lastmod>2026-04-22T10:44:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/rottamazione-con-tolleranza-imu/</loc>
		<lastmod>2026-05-22T09:30:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/rottamazione-fino-al-30-aprile-prospetto-aliquote-imu/</loc>
		<lastmod>2026-04-22T10:39:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/rottamazione-locale/</loc>
		<lastmod>2026-07-15T09:48:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/rottamazione-locale-a-rischio-senza-ader-operazione-per-pochi-mini-enti-e-grandi-citta-pagamenti-pa/</loc>
		<lastmod>2026-04-22T10:38:28+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/rottamazione-locale-su-misura-tari/</loc>
		<lastmod>2026-04-22T10:38:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/rottamazione-per-i-carichi-affidati-fino-a-tutto-il-2023-dl-anticipi/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/rottamazione-piu-ampia-per-tasse-e-multe-dei-comuni-tasse-e-multe/</loc>
		<lastmod>2026-04-22T10:44:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/rottamazione-quater/</loc>
		<lastmod>2026-04-22T10:46:35+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/rottamazione-quater-verso-la-scadenza-esclusi-aiuti-di-stato-e-risorse-proprie-ue-ricorsi-tributari-in-cassazione/</loc>
		<lastmod>2026-04-22T10:44:07+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/rottamazione-quinquies/</loc>
		<lastmod>2026-07-27T09:50:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/saldo-imu/</loc>
		<lastmod>2026-04-22T10:43:08+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/saltano-le-tasse-ai-turisti-dissesto-finanziario-come-soluzione-della-crisi-finanziaria-degli-enti-locali-imu/</loc>
		<lastmod>2026-04-22T10:39:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/saltano-rottamazione-e-piombino-ciclone-harry/</loc>
		<lastmod>2026-04-22T10:38:29+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/salvagente-ai-decaduti-fino-al-30-aprile-rottamazione-5-ok-di-giorgetti-la-giustizia-tributaria-a-dieta-milleproroghe-imu-e-tari/</loc>
		<lastmod>2026-04-22T10:39:58+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/salvagente-sui-conti-informatizzazione-del-processo-tributario-dal-3-dicembre-disponibile-il-nuovo-servizio-di-notifica-con-appio-affitti-brevi/</loc>
		<lastmod>2026-04-22T10:38:33+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/salve-le-delibere-per-gli-anni-2021-25-imposta-disoggiorno/</loc>
		<lastmod>2026-08-24T10:39:57+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/sanatoria-a-due-vie-case-per-anziani/</loc>
		<lastmod>2026-04-22T10:38:31+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/sanatoria-ad-ampio-raggio-riscossione-dei-grandi-morosi-fondo-di-solidarieta-comunale/</loc>
		<lastmod>2026-04-22T10:39:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/sanatoria-ampia-sulle-nuove-delibere-imu-rifiuti-speciali/</loc>
		<lastmod>2026-04-22T10:39:07+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/sanatorie-fai-date-regioni/</loc>
		<lastmod>2026-09-08T09:48:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/sanatorie-fiscali/</loc>
		<lastmod>2026-04-22T10:44:07+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/sanatorie-nel-50-delle-citta-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-05-26T09:52:49+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/sanzioni/</loc>
		<lastmod>2026-04-22T10:38:28+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/sanzioni-al-ribasso-pagamento-dilazionato-dei-tributi/</loc>
		<lastmod>2026-08-24T10:39:57+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/sanzioni-escluse-liti-fiscali/</loc>
		<lastmod>2026-04-22T10:39:55+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/sanzioni-fiscali-da-giustificare-sanzioni/</loc>
		<lastmod>2026-04-22T10:38:29+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/sanzioni-non-riscosse/</loc>
		<lastmod>2026-08-25T09:37:29+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/sanzioni-ridotte-esenzioni-imu-e-ici/</loc>
		<lastmod>2026-04-22T10:39:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.aerariumpa.it/tag/sanzioni-tributarie-piu-basse/</loc>
		<lastmod>2026-04-22T10:44:05+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/sanzioni-tributarie-la-responsabilita-e-dellamministratore-infedele-tari/</loc>
		<lastmod>2026-04-22T10:39:05+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/sara-possibile-la-presentazione-di-piu-domande-separate-rottamazione/</loc>
		<lastmod>2026-04-22T10:39:56+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/scadenza-al-30-9-tari/</loc>
		<lastmod>2026-05-08T09:52:24+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/scaglioni-ridotti-ma-calcoli-moltiplicati-dalle-addizionali-sullimu-indeducibile-nuovo-rinvio-alla-consulta-dirittotributario-imu-tari-canone-unico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:43:08+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/scatta-il-countdown-imu/</loc>
		<lastmod>2026-04-22T10:43:08+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/scattano-i-controlli-sui-requisiti-degli-ets-iscritti-nel-registro-unico-eventi-privati/</loc>
		<lastmod>2026-04-22T10:39:08+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/scende-lo-stock-dei-decreti-attuativi-il-governo-raggiunge-il-63/</loc>
		<lastmod>2026-04-22T10:39:08+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/scomparso-giuseppe-debenedetto-rottamazione-quinquies-salvini-la-portiamo-a-casa-entrate-tributarie-a-gonfie-vele-cassazione/</loc>
		<lastmod>2026-04-22T10:39:06+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/sconto-imu/</loc>
		<lastmod>2026-04-22T10:38:27+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/scontro-sulla-tassa-di-soggiorno-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:42:19+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/se-si-decade-niente-piu-dilazioni-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:04+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/secondo-la-visione-del-tar-lombardia-sezione-di-brescia-sanzioni-tributarie/</loc>
		<lastmod>2026-04-29T09:39:39+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/sempre-obbligatoria-la-dichiarazione-per-gli-immobili-merce-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-06-23T09:33:43+00:00</lastmod>
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	<url>
		<loc>https://www.aerariumpa.it/tag/sentenze-semplificate-a-gogo-proroghe-degli-atti-covid-non-cumulabili-tra-loro-newsletter-dirittotributario-imu-tari-canoneunico-accertamento-riscossione-stampaetributi/</loc>
		<lastmod>2026-04-22T10:39:09+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/senza-confronto-alt-allavviso-basato-sulla-delibera-per-le-aree-relata-di-notifica-ok-solo-con-collegamento-allatto-rifiuti-speciali/</loc>
		<lastmod>2026-04-22T10:39:03+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/senza-effetti-la-rinuncia-alla-rottamazione-non-perfezionata-roma-chiude-il-buco-tari-emersi-318mila-tra-evasori-totali-e-morosi-tari/</loc>
		<lastmod>2026-04-22T10:39:59+00:00</lastmod>
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		<loc>https://www.aerariumpa.it/tag/senza-un-ridimensionamento-misura-a-rischio-debiti-dei-comuni-in-default/</loc>
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