{"id":6760,"date":"2024-01-17T16:36:53","date_gmt":"2024-01-17T15:36:53","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/6760\/"},"modified":"2024-02-28T18:24:59","modified_gmt":"2024-02-28T17:24:59","slug":"6760","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/it\/verifica\/6760\/","title":{"rendered":"Gestione dei ruling fiscali"},"content":{"rendered":"\n

In Svizzera, i contribuenti possono informarsi presso le autorit\u00e0 sulle conseguenze fiscali di singole, concrete fattispecie. Negli accordi fiscali preliminari le autorit\u00e0 fiscali emettono una decisione anticipata vincolante, fondata sul principio della buona fede, in cui enunciano secondo quali modalit\u00e0 applicano la legislazione, la prassi e il margine di apprezzamento di cui dispongono nel caso concreto, individuale. Il Controllo federale delle finanze (CDF) ha verificato le relative procedure dell\u2019Amministrazione federale delle contribuzioni (AFC).<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[44],"audit_type":[53],"class_list":["post-6760","audit","type-audit","status-publish","hentry","audit_category-finanze-pubbliche-e-imposte","audit_type-verifica"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"16463"}],"audit_office":[1099,22948],"audit_office_text":"","audit_date":"20180320","bgo":false,"keywords":"","audit_office_local":""},"yoast_head":"\nGestione dei ruling fiscali - Controllo federale delle finanze (CDF)<\/title>\n<meta name=\"description\" content=\"Gestione dei ruling fiscali\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.efk.admin.ch\/it\/verifica\/6760\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gestione dei ruling fiscali\" \/>\n<meta property=\"og:description\" content=\"Gestione dei ruling fiscali\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/it\/verifica\/6760\/\" \/>\n<meta property=\"og:site_name\" content=\"Controllo federale delle finanze (CDF)\" \/>\n<meta property=\"article:modified_time\" content=\"2024-02-28T17:24:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/test\/palais.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/verifica\\\/6760\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/verifica\\\/6760\\\/\",\"name\":\"Gestione dei ruling fiscali - 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