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</o:shapelayout></xml><![endif]--></head><body lang=IT link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><b><span style='font-size:14.0pt'>D) Una societą affiliata Fidal e Uisp che organizza una manifestazione di corsa non stadia( cross , strada , montagna , trail) come deve considerare le quote di iscrizione istituzionali o commerciali ?<o:p></o:p></span></b></p><p class=MsoNormal><span style='font-size:14.0pt'><o:p> </o:p></span></p><p class=MsoNormal><i><span style='font-size:14.0pt;color:red'>R)La quota č da considerarsi istituzionale  e quindi defiscalizzata se proviene da :<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:14.0pt;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:14.0pt;color:red'>tesserati da societą affiliate alla fidal<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:14.0pt;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:14.0pt;color:red'>tesserati runcard<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:14.0pt;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:14.0pt;color:red'>tesserati stranieri di altre federazioni riconosciute dalla IAAF<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:14.0pt;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:14.0pt;color:red'>da tesserati Uisp<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-size:14.0pt;color:red'><o:p> </o:p></span></i></p><p class=MsoNormal><i><span style='font-size:14.0pt;color:red'>la quota č da considerarsi  commerciale quindi soggetta ad iva se proviene da :<o:p></o:p></span></i></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l1 level1 lfo2'><![if !supportLists]><span style='font-size:14.0pt;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:14.0pt;color:red'>tesserati di altri Enti di Promozione Sportiva alla quale la societą non č affiliata<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-size:14.0pt;color:red'><o:p> </o:p></span></i></p><p class=MsoNormal><i><span style='font-size:14.0pt;color:red'>Per qualsiasi ulteriore informazione  l’ufficio territorio č a Vostra disposizione <o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-size:14.0pt;color:red'>Buona giornata <o:p></o:p></span></i></p><p class=MsoNormal><span style='font-size:14.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'><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 width=106 height=58 id="Immagine_x0020_1" src="cid:image001.png@01D3A973.F3503710" 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>Amministrativa 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=MsoNo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