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</o:shapelayout></xml><![endif]--></head><body lang=IT link=blue vlink=purple><div class=WordSection1><p class=MsoNormal>D<span style='font-size:12.0pt'>) Buongiorno, vorremmo sapere se in seguito allo scioglimento di un’associazione sportiva , il verbale di assemblea straordinaria con cui viene deliberato lo scioglimento debba essere registrato all’Agenzia delle Entrate.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:red'>R) <i>La delibera assembleare in genere conferirà il mandato al Presidente o a un suo delegato di procedere alle comunicazioni necessarie tra le quali ricordiamo:<o:p></o:p></i></span></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='font-size:12.0pt;font-family:Symbol;color:red'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><i><span style='font-size:12.0pt;color:red'>all’Agenzia delle Entrate <o:p></o:p></span></i></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='font-size:12.0pt;font-family:Symbol;color:red'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><i><span style='font-size:12.0pt;color:red'>alla Siae (se l’associazione aveva aderito alla L. 398/91)<o:p></o:p></span></i></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='font-size:12.0pt;font-family:Symbol;color:red'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><i><span style='font-size:12.0pt;color:red'>all’Inps, Inail, Centro dell’impiego ( se vi sono dipendenti e/o collaboratori)<o:p></o:p></span></i></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='font-size:12.0pt;font-family:Symbol;color:red'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><i><span style='font-size:12.0pt;color:red'>al Coni, Federazione e/o Eps ( alla quale l’asd è affiliata )<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-size:12.0pt;color:red'><o:p> </o:p></span></i></p><p class=MsoNormal><i><span style='font-size:12.0pt;color:red'>La registrazione del verbale di scioglimento non è un onere previsto per legge però si consiglia di conferire all’atto data certa e definitiva, svolgendo l’assemblea davanti ad un notaio o registrando il verbale di assemblea all’Agenzia delle Entrate.<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-size:12.0pt;color:red'>Per qualsiasi ulteriore informazione</span></i><span style='color:red'> l’Ufficio Territorio è a Vostra disposizione.<o:p></o:p></span></p><p class=MsoNormal><i><span style='color:red'>Buona giornata <o:p></o:p></span></i></p><p class=MsoNormal><i><span style='color:red'><o:p> </o:p></span></i></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='margin-left:-1.2pt;border-collapse:collapse'><tr><td width=95 valign=top style='width:71.5pt;padding:0cm 3.5pt 0cm 3.5pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:115%'><span style='color:#1F497D;mso-fareast-language:IT'><img width=106 height=58 id="Immagine_x0020_1" src="cid:image001.png@01D57DB1.34EA6E80" alt="Descrizione: cid:image005.png@01CCE7DB.74E9DF80"></span><span style='font-size:12.0pt;line-height:115%;color:#1F497D;mso-fareast-language:IT'><o:p></o:p></span></p></td><td width=290 valign=top style='width:217.3pt;padding:0cm 3.5pt 0cm 3.5pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:115%'><b><span style='font-size:8.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:red;mso-fareast-language:IT'><br><br></span></b><b><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:red;mso-fareast-language:IT'>MARCO PIETROGIACOMI</span></b><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:#1F497D;mso-fareast-language:IT'><br><b>Responsabile Area<br>Formazione e Territorio</b><br></span><u><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:blue;mso-fareast-language:IT'><a href="mailto:marco.pietrogiacomi@fidal.it">marco.pietrogiacomi@fidal.it</a></span></u><b><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:#1F497D;mso-fareast-language:IT'><o:p></o:p></span></b></p></td></tr></table><p class=MsoNormal><span style='color:#1F497D;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D;mso-fareast-language:IT'><o:p> </o:p></span></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='margin-left:-1.2pt;border-collapse:collapse'><tr><td width=95 valign=top style='width:71.5pt;padding:0cm 3.5pt 0cm 3.5pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:115%'><span style='color:#1F497D;mso-fareast-language:IT'><img border=0 width=114 height=49 id="Immagine_x0020_2" src="cid:image002.png@01D57DB1.34EA6E80" alt="Descrizione: cid:image006.png@01CCE7DB.74E9DF80"></span><span style='font-size:12.0pt;line-height:115%;color:#1F497D;mso-fareast-language:IT'><o:p></o:p></span></p></td><td width=290 valign=top style='width:217.3pt;padding:0cm 3.5pt 0cm 3.5pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:115%'><span style='font-size:5.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:#1F497D;mso-fareast-language:IT'><br></span><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:#1F497D;mso-fareast-language:IT'>Tel. +39 06 33484767<br>Mob. +39.3271628562<br>Via Flaminia Nuova, 830 – 00191 Roma, Italy<o:p></o:p></span></p></td></tr></table><p class=MsoNormal><span style='mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal><i><span style='mso-fareast-language:IT'>Il presente messaggio contiene informazioni di natura professionale attinente all’attività lavorativa. Ai fini dello svolgimento dell’attività lavorativa le eventuali risposte potranno essere conosciute da altri soggetti nell’ambito dell’organizzazione del mittente. Questo messaggio di posta elettronica e il suo contenuto sono riservati e confidenziali e destinati esclusivamente al soggetto indicato nell'indirizzo</span></i><span style='mso-fareast-language:IT'><o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>