{"id":1263,"date":"2025-09-02T15:22:13","date_gmt":"2025-09-02T13:22:13","guid":{"rendered":"https:\/\/studiodagostini.com\/?p=1263"},"modified":"2025-09-02T15:22:13","modified_gmt":"2025-09-02T13:22:13","slug":"accord-de-composition-biennal-cpb-2025-2026","status":"publish","type":"post","link":"https:\/\/studiodagostini.com\/fr\/circulaires\/2025\/09\/02\/accord-de-composition-biennal-cpb-2025-2026\/","title":{"rendered":"Accord pr\u00e9ventif biennal (CPB) 2025-2026"},"content":{"rendered":"<p>Avec le d\u00e9cret l\u00e9gislatif 81 du 12\/06\/2025, le texte suivant a \u00e9t\u00e9 repropos\u00e9, d'une mani\u00e8re presque similaire \u00e0 celle de la premi\u00e8re \u00e9dition et illustr\u00e9e dans la circulaire du 18 novembre 2024 ci-dessous <strong><u>Arrangement pr\u00e9ventif biennal pour les exercices fiscaux 2025 et 2026<\/u><\/strong> et suivants.<\/p>\n<p><!--more--><\/p>\n<p>Ceux qui optent pour l'application du CPB pour 2025-2026 auront \u00e9galement la possibilit\u00e9 d'adh\u00e9rer \u00e0 la <strong><u>repentir sp\u00e9cial<\/u><\/strong> (une sorte de \"bouclier fiscal\"), ce qui permet \u00e0 la <strong><u>r\u00e9gularisation des annuit\u00e9s de 2019 \u00e0 2023<\/u><\/strong>avec une protection, par cons\u00e9quent, contre les cotisations pour ces p\u00e9riodes fiscales en payant un imp\u00f4t de substitution r\u00e9duit.<\/p>\n<p>Tout en restant \u00e0 votre disposition pour tout doute ou demande d'\u00e9claircissement, nous profitons de l'occasion pour vous adresser nos meilleures salutations.<\/p>\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Con il D.Lgs. 81 del 12\/06\/2025 \u00e8 stato riproposto, con modalit\u00e0 pressoch\u00e9 analoghe a quelle della prima edizione ed illustrate nella circolare dello scorso 18 Novembre 2024 sotto riportata, il Concordato Preventivo Biennale per i periodi di imposta 2025 e 2026 e seguenti.<\/p>","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-1263","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts\/1263","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/comments?post=1263"}],"version-history":[{"count":2,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts\/1263\/revisions"}],"predecessor-version":[{"id":1265,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts\/1263\/revisions\/1265"}],"wp:attachment":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/media?parent=1263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/categories?post=1263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/tags?post=1263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}