"Certificazione Unica – Comunicazione dei dati fiscali all’Agenzia delle Entrate – CU 2021 – Adempimenti del datore di lavoro"

Elenco categorie Legale e tributario
Dettagli
Categoria
Legale e tributario
Codice
21FCU1
Data inizio corso
26/02/2021
Data fine corso
26/02/2021
Durata
2 ore
Periodo
26 Febbraio 2021
Orari

14.00-16.00

Numero massimo
25
Numero minimo
6
Costo
180 € + IVA prezzo per Aziende non Associate / partecipante
20% di sconto per gli associati Confindustria
Destinatari

Imprenditori, Responsabili ed Addetti all’amministrazione del personale

Obiettivi

L'approssimarsi della scadenza per l'invio all'Agenzia delle Entrate e la consegna ai lavoratori della Certificazione Unica 2021 rappresenta l'occasione per fare il punto sulle novità in tema di tassazione IRPEF. Gli adempimenti del  datore di lavoro in qualità di sostituto d'imposta  verranno analizzati sotto il profilo delle recenti modifiche normative e delle interpretazioni rese dall'Agenzia delle Entrate

Programma

•    La Certificazione unica

•    Esame e commento delle sezioni fiscali relative alla certificazione unica relativa ai redditi 2020 partendo dai dati presenti nella busta paga
•    Analisi delle principali novità per i sostituti d’imposta introdotte dalle ultime manovre finanziarie ed in particolare:
o    Premio ai lavoratori dipendenti che hanno continuato a lavorare in azienda nel mese di marzo 2020 (decreto Cura Italia);
o    Il nuovo cuneo fiscale in sostituzione del cd. bonus IRPEF: il trattamento integrativo IRPEF per i lavoratori dipendenti e assimilati introdotto (decreto-legge 5 febbraio 2020, n. 3) a partire dal secondo semestre 2020 è stato stabilizzato dalla legge di Bilancio per il 2021. La misura del trattamento integrativo è stata rivista a partire dal 2021 (decreto-legge 30 dicembre 2020, n. 182);
o    Le auto in uso promiscuo: le misure per il calcolo dei benefit dal 1° luglio 2020 (legge di Bilancio per il 2020)
o    Le detrazioni d'imposta per i soggetti con redditi elevati (legge di Bilancio per il 2020)
o    Il regime fiscale di buoni pasto (legge di Bilancio per il 2020)
o    La tassazione per gli impatriati (le recenti pronunce dell’Amministrazione finanziaria)
o    Piani welfare: le novità intepretative del 2020

•    La trasmissione all’Agenzia delle Entrate dei dati della Certificazione unica: invii ordinari, sostitutivi o di annullamento

•    La gestione in caso di operazioni societarie (es. fusioni, conferimenti, cessioni di rami d’azienda, cessione di contratti)

Relatore

Dott. Giovanni Renella

Scarica la scheda in PDF

REFERENTE CORSO

Silvia Alcozer

silvia.alcozer@ausind.it

010.8338.290

REFERENTE CORSO

Valeria Morandi

valeria.morandi@ausind.it

0108338226

Corso in aula virtuale

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Drupal\Core\StackMiddleware\Session->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\KernelPreHandle->handle(Object, 1, 1) (Line: 191)
Drupal\page_cache\StackMiddleware\PageCache->fetch(Object, 1, 1) (Line: 128)
Drupal\page_cache\StackMiddleware\PageCache->lookup(Object, 1, 1) (Line: 82)
Drupal\page_cache\StackMiddleware\PageCache->handle(Object, 1, 1) (Line: 50)
Drupal\ban\BanMiddleware->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\ReverseProxyMiddleware->handle(Object, 1, 1) (Line: 52)
Drupal\Core\StackMiddleware\NegotiationMiddleware->handle(Object, 1, 1) (Line: 23)
Stack\StackedHttpKernel->handle(Object, 1, 1) (Line: 708)
Drupal\Core\DrupalKernel->handle(Object) (Line: 19)
  • Notice: Undefined offset: 0 in Drupal\ex81\Controller\CategorieServiziController->print_category_service() (line 194 of modules/custom/form_module/src/Controller/CategorieServiziController.php). 
    Drupal\ex81\Controller\CategorieServiziController->print_category_service() (Line: 1078)
__TwigTemplate_a15f36902b996c103670ffd81551f4a700642d458fefc892e0490f163fdd0e9d->doDisplay(Array, Array) (Line: 453)
Twig\Template->displayWithErrorHandling(Array, Array) (Line: 420)
Twig\Template->display(Array) (Line: 432)
Twig\Template->render(Array) (Line: 64)
twig_render_template('themes/custom/templategmgnet/templates/node--corso.html.twig', Array) (Line: 384)
Drupal\Core\Theme\ThemeManager->render('node', Array) (Line: 431)
Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 200)
Drupal\Core\Render\Renderer->render(Array, ) (Line: 226)
Drupal\Core\Render\MainContent\HtmlRenderer->Drupal\Core\Render\MainContent\{closure}() (Line: 573)
Drupal\Core\Render\Renderer->executeInRenderContext(Object, Object) (Line: 227)
Drupal\Core\Render\MainContent\HtmlRenderer->prepare(Array, Object, Object) (Line: 117)
Drupal\Core\Render\MainContent\HtmlRenderer->renderResponse(Array, Object, Object) (Line: 90)
Drupal\Core\EventSubscriber\MainContentViewSubscriber->onViewRenderArray(Object, 'kernel.view', Object)
call_user_func(Array, Object, 'kernel.view', Object) (Line: 111)
Drupal\Component\EventDispatcher\ContainerAwareEventDispatcher->dispatch('kernel.view', Object) (Line: 156)
Symfony\Component\HttpKernel\HttpKernel->handleRaw(Object, 1) (Line: 68)
Symfony\Component\HttpKernel\HttpKernel->handle(Object, 1, 1) (Line: 57)
Drupal\Core\StackMiddleware\Session->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\KernelPreHandle->handle(Object, 1, 1) (Line: 191)
Drupal\page_cache\StackMiddleware\PageCache->fetch(Object, 1, 1) (Line: 128)
Drupal\page_cache\StackMiddleware\PageCache->lookup(Object, 1, 1) (Line: 82)
Drupal\page_cache\StackMiddleware\PageCache->handle(Object, 1, 1) (Line: 50)
Drupal\ban\BanMiddleware->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\ReverseProxyMiddleware->handle(Object, 1, 1) (Line: 52)
Drupal\Core\StackMiddleware\NegotiationMiddleware->handle(Object, 1, 1) (Line: 23)
Stack\StackedHttpKernel->handle(Object, 1, 1) (Line: 708)
Drupal\Core\DrupalKernel->handle(Object) (Line: 19)
  • Notice: Undefined offset: 0 in Drupal\ex81\Controller\CategorieServiziController->print_category_service() (line 193 of modules/custom/form_module/src/Controller/CategorieServiziController.php). 
    Drupal\ex81\Controller\CategorieServiziController->print_category_service() (Line: 1078)
__TwigTemplate_a15f36902b996c103670ffd81551f4a700642d458fefc892e0490f163fdd0e9d->doDisplay(Array, Array) (Line: 453)
Twig\Template->displayWithErrorHandling(Array, Array) (Line: 420)
Twig\Template->display(Array) (Line: 432)
Twig\Template->render(Array) (Line: 64)
twig_render_template('themes/custom/templategmgnet/templates/node--corso.html.twig', Array) (Line: 384)
Drupal\Core\Theme\ThemeManager->render('node', Array) (Line: 431)
Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 200)
Drupal\Core\Render\Renderer->render(Array, ) (Line: 226)
Drupal\Core\Render\MainContent\HtmlRenderer->Drupal\Core\Render\MainContent\{closure}() (Line: 573)
Drupal\Core\Render\Renderer->executeInRenderContext(Object, Object) (Line: 227)
Drupal\Core\Render\MainContent\HtmlRenderer->prepare(Array, Object, Object) (Line: 117)
Drupal\Core\Render\MainContent\HtmlRenderer->renderResponse(Array, Object, Object) (Line: 90)
Drupal\Core\EventSubscriber\MainContentViewSubscriber->onViewRenderArray(Object, 'kernel.view', Object)
call_user_func(Array, Object, 'kernel.view', Object) (Line: 111)
Drupal\Component\EventDispatcher\ContainerAwareEventDispatcher->dispatch('kernel.view', Object) (Line: 156)
Symfony\Component\HttpKernel\HttpKernel->handleRaw(Object, 1) (Line: 68)
Symfony\Component\HttpKernel\HttpKernel->handle(Object, 1, 1) (Line: 57)
Drupal\Core\StackMiddleware\Session->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\KernelPreHandle->handle(Object, 1, 1) (Line: 191)
Drupal\page_cache\StackMiddleware\PageCache->fetch(Object, 1, 1) (Line: 128)
Drupal\page_cache\StackMiddleware\PageCache->lookup(Object, 1, 1) (Line: 82)
Drupal\page_cache\StackMiddleware\PageCache->handle(Object, 1, 1) (Line: 50)
Drupal\ban\BanMiddleware->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\ReverseProxyMiddleware->handle(Object, 1, 1) (Line: 52)
Drupal\Core\StackMiddleware\NegotiationMiddleware->handle(Object, 1, 1) (Line: 23)
Stack\StackedHttpKernel->handle(Object, 1, 1) (Line: 708)
Drupal\Core\DrupalKernel->handle(Object) (Line: 19)
  • Notice: Undefined offset: 0 in Drupal\ex81\Controller\CategorieServiziController->print_category_service() (line 194 of modules/custom/form_module/src/Controller/CategorieServiziController.php). 
    Drupal\ex81\Controller\CategorieServiziController->print_category_service() (Line: 1078)
__TwigTemplate_a15f36902b996c103670ffd81551f4a700642d458fefc892e0490f163fdd0e9d->doDisplay(Array, Array) (Line: 453)
Twig\Template->displayWithErrorHandling(Array, Array) (Line: 420)
Twig\Template->display(Array) (Line: 432)
Twig\Template->render(Array) (Line: 64)
twig_render_template('themes/custom/templategmgnet/templates/node--corso.html.twig', Array) (Line: 384)
Drupal\Core\Theme\ThemeManager->render('node', Array) (Line: 431)
Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 200)
Drupal\Core\Render\Renderer->render(Array, ) (Line: 226)
Drupal\Core\Render\MainContent\HtmlRenderer->Drupal\Core\Render\MainContent\{closure}() (Line: 573)
Drupal\Core\Render\Renderer->executeInRenderContext(Object, Object) (Line: 227)
Drupal\Core\Render\MainContent\HtmlRenderer->prepare(Array, Object, Object) (Line: 117)
Drupal\Core\Render\MainContent\HtmlRenderer->renderResponse(Array, Object, Object) (Line: 90)
Drupal\Core\EventSubscriber\MainContentViewSubscriber->onViewRenderArray(Object, 'kernel.view', Object)
call_user_func(Array, Object, 'kernel.view', Object) (Line: 111)
Drupal\Component\EventDispatcher\ContainerAwareEventDispatcher->dispatch('kernel.view', Object) (Line: 156)
Symfony\Component\HttpKernel\HttpKernel->handleRaw(Object, 1) (Line: 68)
Symfony\Component\HttpKernel\HttpKernel->handle(Object, 1, 1) (Line: 57)
Drupal\Core\StackMiddleware\Session->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\KernelPreHandle->handle(Object, 1, 1) (Line: 191)
Drupal\page_cache\StackMiddleware\PageCache->fetch(Object, 1, 1) (Line: 128)
Drupal\page_cache\StackMiddleware\PageCache->lookup(Object, 1, 1) (Line: 82)
Drupal\page_cache\StackMiddleware\PageCache->handle(Object, 1, 1) (Line: 50)
Drupal\ban\BanMiddleware->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\ReverseProxyMiddleware->handle(Object, 1, 1) (Line: 52)
Drupal\Core\StackMiddleware\NegotiationMiddleware->handle(Object, 1, 1) (Line: 23)
Stack\StackedHttpKernel->handle(Object, 1, 1) (Line: 708)
Drupal\Core\DrupalKernel->handle(Object) (Line: 19)
  • Notice: Undefined offset: 0 in Drupal\ex81\Controller\CategorieServiziController->print_category_service() (line 193 of modules/custom/form_module/src/Controller/CategorieServiziController.php). 
    Drupal\ex81\Controller\CategorieServiziController->print_category_service() (Line: 1078)
__TwigTemplate_a15f36902b996c103670ffd81551f4a700642d458fefc892e0490f163fdd0e9d->doDisplay(Array, Array) (Line: 453)
Twig\Template->displayWithErrorHandling(Array, Array) (Line: 420)
Twig\Template->display(Array) (Line: 432)
Twig\Template->render(Array) (Line: 64)
twig_render_template('themes/custom/templategmgnet/templates/node--corso.html.twig', Array) (Line: 384)
Drupal\Core\Theme\ThemeManager->render('node', Array) (Line: 431)
Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 200)
Drupal\Core\Render\Renderer->render(Array, ) (Line: 226)
Drupal\Core\Render\MainContent\HtmlRenderer->Drupal\Core\Render\MainContent\{closure}() (Line: 573)
Drupal\Core\Render\Renderer->executeInRenderContext(Object, Object) (Line: 227)
Drupal\Core\Render\MainContent\HtmlRenderer->prepare(Array, Object, Object) (Line: 117)
Drupal\Core\Render\MainContent\HtmlRenderer->renderResponse(Array, Object, Object) (Line: 90)
Drupal\Core\EventSubscriber\MainContentViewSubscriber->onViewRenderArray(Object, 'kernel.view', Object)
call_user_func(Array, Object, 'kernel.view', Object) (Line: 111)
Drupal\Component\EventDispatcher\ContainerAwareEventDispatcher->dispatch('kernel.view', Object) (Line: 156)
Symfony\Component\HttpKernel\HttpKernel->handleRaw(Object, 1) (Line: 68)
Symfony\Component\HttpKernel\HttpKernel->handle(Object, 1, 1) (Line: 57)
Drupal\Core\StackMiddleware\Session->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\KernelPreHandle->handle(Object, 1, 1) (Line: 191)
Drupal\page_cache\StackMiddleware\PageCache->fetch(Object, 1, 1) (Line: 128)
Drupal\page_cache\StackMiddleware\PageCache->lookup(Object, 1, 1) (Line: 82)
Drupal\page_cache\StackMiddleware\PageCache->handle(Object, 1, 1) (Line: 50)
Drupal\ban\BanMiddleware->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\ReverseProxyMiddleware->handle(Object, 1, 1) (Line: 52)
Drupal\Core\StackMiddleware\NegotiationMiddleware->handle(Object, 1, 1) (Line: 23)
Stack\StackedHttpKernel->handle(Object, 1, 1) (Line: 708)
Drupal\Core\DrupalKernel->handle(Object) (Line: 19)
  • Notice: Undefined offset: 0 in Drupal\ex81\Controller\CategorieServiziController->print_category_service() (line 194 of modules/custom/form_module/src/Controller/CategorieServiziController.php). 
    Drupal\ex81\Controller\CategorieServiziController->print_category_service() (Line: 1078)
__TwigTemplate_a15f36902b996c103670ffd81551f4a700642d458fefc892e0490f163fdd0e9d->doDisplay(Array, Array) (Line: 453)
Twig\Template->displayWithErrorHandling(Array, Array) (Line: 420)
Twig\Template->display(Array) (Line: 432)
Twig\Template->render(Array) (Line: 64)
twig_render_template('themes/custom/templategmgnet/templates/node--corso.html.twig', Array) (Line: 384)
Drupal\Core\Theme\ThemeManager->render('node', Array) (Line: 431)
Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 200)
Drupal\Core\Render\Renderer->render(Array, ) (Line: 226)
Drupal\Core\Render\MainContent\HtmlRenderer->Drupal\Core\Render\MainContent\{closure}() (Line: 573)
Drupal\Core\Render\Renderer->executeInRenderContext(Object, Object) (Line: 227)
Drupal\Core\Render\MainContent\HtmlRenderer->prepare(Array, Object, Object) (Line: 117)
Drupal\Core\Render\MainContent\HtmlRenderer->renderResponse(Array, Object, Object) (Line: 90)
Drupal\Core\EventSubscriber\MainContentViewSubscriber->onViewRenderArray(Object, 'kernel.view', Object)
call_user_func(Array, Object, 'kernel.view', Object) (Line: 111)
Drupal\Component\EventDispatcher\ContainerAwareEventDispatcher->dispatch('kernel.view', Object) (Line: 156)
Symfony\Component\HttpKernel\HttpKernel->handleRaw(Object, 1) (Line: 68)
Symfony\Component\HttpKernel\HttpKernel->handle(Object, 1, 1) (Line: 57)
Drupal\Core\StackMiddleware\Session->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\KernelPreHandle->handle(Object, 1, 1) (Line: 191)
Drupal\page_cache\StackMiddleware\PageCache->fetch(Object, 1, 1) (Line: 128)
Drupal\page_cache\StackMiddleware\PageCache->lookup(Object, 1, 1) (Line: 82)
Drupal\page_cache\StackMiddleware\PageCache->handle(Object, 1, 1) (Line: 50)
Drupal\ban\BanMiddleware->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\ReverseProxyMiddleware->handle(Object, 1, 1) (Line: 52)
Drupal\Core\StackMiddleware\NegotiationMiddleware->handle(Object, 1, 1) (Line: 23)
Stack\StackedHttpKernel->handle(Object, 1, 1) (Line: 708)
Drupal\Core\DrupalKernel->handle(Object) (Line: 19)
  • Notice: Undefined offset: 0 in Drupal\ex81\Controller\CategorieServiziController->print_category_service() (line 193 of modules/custom/form_module/src/Controller/CategorieServiziController.php). 
    Drupal\ex81\Controller\CategorieServiziController->print_category_service() (Line: 1078)
__TwigTemplate_a15f36902b996c103670ffd81551f4a700642d458fefc892e0490f163fdd0e9d->doDisplay(Array, Array) (Line: 453)
Twig\Template->displayWithErrorHandling(Array, Array) (Line: 420)
Twig\Template->display(Array) (Line: 432)
Twig\Template->render(Array) (Line: 64)
twig_render_template('themes/custom/templategmgnet/templates/node--corso.html.twig', Array) (Line: 384)
Drupal\Core\Theme\ThemeManager->render('node', Array) (Line: 431)
Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 200)
Drupal\Core\Render\Renderer->render(Array, ) (Line: 226)
Drupal\Core\Render\MainContent\HtmlRenderer->Drupal\Core\Render\MainContent\{closure}() (Line: 573)
Drupal\Core\Render\Renderer->executeInRenderContext(Object, Object) (Line: 227)
Drupal\Core\Render\MainContent\HtmlRenderer->prepare(Array, Object, Object) (Line: 117)
Drupal\Core\Render\MainContent\HtmlRenderer->renderResponse(Array, Object, Object) (Line: 90)
Drupal\Core\EventSubscriber\MainContentViewSubscriber->onViewRenderArray(Object, 'kernel.view', Object)
call_user_func(Array, Object, 'kernel.view', Object) (Line: 111)
Drupal\Component\EventDispatcher\ContainerAwareEventDispatcher->dispatch('kernel.view', Object) (Line: 156)
Symfony\Component\HttpKernel\HttpKernel->handleRaw(Object, 1) (Line: 68)
Symfony\Component\HttpKernel\HttpKernel->handle(Object, 1, 1) (Line: 57)
Drupal\Core\StackMiddleware\Session->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\KernelPreHandle->handle(Object, 1, 1) (Line: 191)
Drupal\page_cache\StackMiddleware\PageCache->fetch(Object, 1, 1) (Line: 128)
Drupal\page_cache\StackMiddleware\PageCache->lookup(Object, 1, 1) (Line: 82)
Drupal\page_cache\StackMiddleware\PageCache->handle(Object, 1, 1) (Line: 50)
Drupal\ban\BanMiddleware->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\ReverseProxyMiddleware->handle(Object, 1, 1) (Line: 52)
Drupal\Core\StackMiddleware\NegotiationMiddleware->handle(Object, 1, 1) (Line: 23)
Stack\StackedHttpKernel->handle(Object, 1, 1) (Line: 708)
Drupal\Core\DrupalKernel->handle(Object) (Line: 19)
  • Notice: Undefined offset: 0 in Drupal\ex81\Controller\CategorieServiziController->print_category_service() (line 194 of modules/custom/form_module/src/Controller/CategorieServiziController.php). 
    Drupal\ex81\Controller\CategorieServiziController->print_category_service() (Line: 1078)
__TwigTemplate_a15f36902b996c103670ffd81551f4a700642d458fefc892e0490f163fdd0e9d->doDisplay(Array, Array) (Line: 453)
Twig\Template->displayWithErrorHandling(Array, Array) (Line: 420)
Twig\Template->display(Array) (Line: 432)
Twig\Template->render(Array) (Line: 64)
twig_render_template('themes/custom/templategmgnet/templates/node--corso.html.twig', Array) (Line: 384)
Drupal\Core\Theme\ThemeManager->render('node', Array) (Line: 431)
Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 200)
Drupal\Core\Render\Renderer->render(Array, ) (Line: 226)
Drupal\Core\Render\MainContent\HtmlRenderer->Drupal\Core\Render\MainContent\{closure}() (Line: 573)
Drupal\Core\Render\Renderer->executeInRenderContext(Object, Object) (Line: 227)
Drupal\Core\Render\MainContent\HtmlRenderer->prepare(Array, Object, Object) (Line: 117)
Drupal\Core\Render\MainContent\HtmlRenderer->renderResponse(Array, Object, Object) (Line: 90)
Drupal\Core\EventSubscriber\MainContentViewSubscriber->onViewRenderArray(Object, 'kernel.view', Object)
call_user_func(Array, Object, 'kernel.view', Object) (Line: 111)
Drupal\Component\EventDispatcher\ContainerAwareEventDispatcher->dispatch('kernel.view', Object) (Line: 156)
Symfony\Component\HttpKernel\HttpKernel->handleRaw(Object, 1) (Line: 68)
Symfony\Component\HttpKernel\HttpKernel->handle(Object, 1, 1) (Line: 57)
Drupal\Core\StackMiddleware\Session->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\KernelPreHandle->handle(Object, 1, 1) (Line: 191)
Drupal\page_cache\StackMiddleware\PageCache->fetch(Object, 1, 1) (Line: 128)
Drupal\page_cache\StackMiddleware\PageCache->lookup(Object, 1, 1) (Line: 82)
Drupal\page_cache\StackMiddleware\PageCache->handle(Object, 1, 1) (Line: 50)
Drupal\ban\BanMiddleware->handle(Object, 1, 1) (Line: 47)
Drupal\Core\StackMiddleware\ReverseProxyMiddleware->handle(Object, 1, 1) (Line: 52)
Drupal\Core\StackMiddleware\NegotiationMiddleware->handle(Object, 1, 1) (Line: 23)
Stack\StackedHttpKernel->handle(Object, 1, 1) (Line: 708)
Drupal\Core\DrupalKernel->handle(Object) (Line: 19)