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} .btn_gfl_active:hover{ background:#fff !important; color:#133371; } .search-small-icon-hp { width: 42px; float: left; } .search-small-right-hp { width: calc(100% - 42px); float: right; } .search-small-right-hp input { width: 90%; height: 34px; border: 1px solid #848888; font-size: 14px; color: #848888; padding: 0 15px; font-weight: 700; margin-top:15px; } img{ max-width:100%; } </style> <div class="single-block-gcsp" style="padding-bottom:0px; padding-top:60px;"> <div class="container"> <div class="row"> <div class="col-md-9"> <div class="container"> <div class="row"> <div class="col-md-12"> <div class="intership-breadcrumb-gcsp" style="top:-30px;"> <ol class="breadcrumb"> <li class="breadcrumb-item"><a href="/">Home</a></li> <li class="breadcrumb-item"><a href="/it/formazione">Formazione</a></li> <li class="breadcrumb-item">Le operazioni societarie straordinarie-iter procedurali, riflessi bilancistici e fiscali</li> </ol> </div> </div> <div class="col-md-2"> <div class="scaden-calendar-icon-scap" style="width:100%"> <div class="calendar-icon-scap" style="margin-top:20px;"> <img src="/images/calendar.svg" alt="" /> <div class="calendar-date-scap">10</div> </div> <div class="calendar-month-scap">Giugno</div> <div class="calendar-day-scap" style="color:#00A0DC;">Mercoledì</div> </div> </div> <div class="col-md-10"> <!--<div class="categoria-deg">Le operazioni societarie straordinarie</div>--><h2 style="margin-bottom:20px;">Le operazioni societarie straordinarie-Iter procedurali, riflessi bilancistici e fiscali</h2> </div> <div class="col-md-2"> <br> </div> <div class="col-md-10"> <img src="/media/thumb.php?w=400&h=200&src=0.jpg"> <br><br> Per chi si occupa, a vario titolo, di gestire o assistere le imprese operanti nei diversi settori economici, è assai frequente imbattersi nell’esigenza di realizzare un’operazione di riorganizzazione che interessi la stessa impresa, se del caso unitamente ad altre, o la sua compagine societaria: operazioni di concentrazione di più realtà aziendali realizzate attraverso fusioni e scissioni societarie o attraverso conferimenti di azienda; interruzione del rapporto societario esistente tra due o più gruppi di soci, motivata da divergenze gestionali o dall’esigenza di preparare il “passaggio generazionale”, da realizzare attraverso la scissione societaria o il conferimento di azienda; creazione di un gruppo societario, finalizzata a creare una “cabina di regia” comune, realizzata attraverso il conferimento di partecipazioni di controllo o di collegamento.<br> <div class="guardamauro" style="display:none;"> Sono tutte operazioni straordinarie che richiedono un elevato livello di conoscenza – sia teorico che pratico – di tutti i risvolti di diritto societario, di bilancio e fiscali, anche alla luce delle recenti modifiche normative che hanno interessato la materia (come quelle riguardanti la nuova forma di scissione societaria realizzata “mediante scorporo”, estremamente interessante quale alternativa al conferimento, o quelle riguardanti la normativa tributaria contenute nei decreti attuativi della Riforma Fiscale). In questo contesto e per soddisfare tale esigenza, è stata elaborata la presente proposta formativa studiata per offrire una visione d’insieme delle fattispecie più significative unitamente ad un elevato grado di approfondimento di alcune loro peculiarità, operando il necessario coordinamento tra diritto societario, diritto tributario e principi contabili.</div> <div class="openall" style="text-align:center; cursor:pointer;"> <img src="/images/down.png"> </div> <div class="closeall" style="text-align:center; cursor:pointer; display:none"> <img src="/images/up.png"> </div> <br><br> </div> <div class="col-md-2"> Destinatari </div> <div class="col-md-10" style="border-left:solid 1px #00A0DC"> </div> <div class="col-md-2" style="padding-top:20px;"> Docenti </div> <div class="col-md-10" style="border-left:solid 1px #00A0DC; padding-top:20px;"> Dott. <a style=" cursor:pointer;" data-toggle="modal" data-target="#modal-doc7110" href="#"><b>Antonio Corciulo</b></a><div class="modal fade" id="modal-doc7110" tabindex="-1" role="dialog" aria-labelledby="myModalLabel"> <div class="modal-dialog modal-lg" role="document"> <div class="modal-content"> <div class="modal-body"> <h2>Antonio Corciulo</h2> <p><br> </p> </div> <div class="modal-footer"> <div class="row"> <div class="col-xs-6"> <button type="button" class="btn btn-default full-width btn_gfl_fullwidth" data-dismiss="modal">Chiudi</button> </div> </div> </div> </div> </div> </div>, Ragioniere commercialista e Revisore legale, attività professionale di consulenza ed assistenza continuative in favore di importanti gruppi imprenditoriali nazionali ed internazionali <a style=" cursor:pointer;" data-toggle="modal" data-target="#modal-doc7109" href="#"><b>Massimo Corciulo</b></a><div class="modal fade" id="modal-doc7109" tabindex="-1" role="dialog" aria-labelledby="myModalLabel"> <div class="modal-dialog modal-lg" role="document"> <div class="modal-content"> <div class="modal-body"> <h2>Massimo Corciulo</h2> <p><br> </p> </div> <div class="modal-footer"> <div class="row"> <div class="col-xs-6"> <button type="button" class="btn btn-default full-width btn_gfl_fullwidth" data-dismiss="modal">Chiudi</button> </div> </div> </div> </div> </div> </div> </div> <div class="col-md-2" style="padding-top:20px;"> Programma </div> <div class="col-md-10" style="border-left:solid 1px #00A0DC; padding-top:20px;"> <p>LA FUSIONE</p><p>LA SCISSIONE</p><p>IL CONFERIMENTO D’AZIENDA</p>IL CONFERIMENTO DI PARTECIPAZIONI DI CONTROLLO O DI COLLEGAMENTO </div> <div class="col-md-2" style="padding-top:20px;"> Materiali didattici </div> <div class="col-md-10" style="border-left:solid 1px #00A0DC; padding-top:20px;"> Il partecipante troverà nell’area riservata la registrazione del webinar e il materiale didattico utilizzato, entro 5 giorni dal termine del corso. </div> <div class="col-md-2" style="padding-top:20px;"> Attestato </div> <div class="col-md-10" style="border-left:solid 1px #00A0DC; padding-top:20px;"> Sarà possibile scaricarlo accedendo dall’area riservata entro entro 30 giorni dal termine dell’iniziativa formativa o al ricevimento della delibera di accreditamento dall’Ordine competente. </div> </div> </div> </div> <div class="col-md-3 margin-btm70" style=""> <div class="col-sm-12" style="margin-top: -30px;padding-bottom: 20px; text-align:center;"> <div class="search-small-icon-hp"> <svg xmlns="http://www.w3.org/2000/svg" width="31.377" height="56.798" viewBox="0 0 31.377 56.798"><defs><style>.a,.b{fill:none;stroke-linecap:round;stroke-linejoin:round;}.a,.b,.c,.d{stroke:#133371;stroke-width:2px;}.b{stroke-dasharray:4.35;}.c{fill:#fff;stroke-miterlimit:10;}.d{fill:#00a6de;}</style></defs><g transform="translate(1 1.001)"><g transform="translate(0)"><line class="a" x1="1.736" y1="3.148" transform="translate(5.777 2.314)"/><line class="a" y1="3.595" x2="0.005" transform="translate(14.666)"/><line class="a" y1="3.143" x2="1.745" transform="translate(21.828 2.281)"/><circle class="b" cx="14.688" cy="14.688" r="14.688" transform="translate(0 17.973)"/><circle class="c" cx="11.707" cy="11.707" r="11.707" transform="translate(2.998 6.674)"/><line class="c" y2="11.387" transform="translate(14.689 30.088)"/><path class="d" d="M2.444,0H15.451a2.444,2.444,0,1,1,0,4.888H2.444A2.444,2.444,0,0,1,0,2.444H0A2.444,2.444,0,0,1,2.444,0Z" transform="translate(17.133 36.902) rotate(90)"/><circle class="c" cx="8.545" cy="8.545" r="8.545" transform="translate(6.16 9.836)"/></g></g></svg> </div> <form method="POST" action="/it/ricerca"> <div class="search-small-right-hp"> <input type="text" placeholder="Cerca" name="parola"> </div> </form> <div style="clear:both;"></div> </div> <div class="col-sm-12 post-content" style="margin-bottom:40px;"> <div style="background: #f3f5f8; padding: 20px; "> <div class="three-title-hp" style="padding:0px;"> <div class="three-name-hp" style="width:100%"> <h4>WEBINAR</h4><br><br> </div> <div class="clearfix"></div> </div> <div class="notizie-info-hp" STYLE="color:#133371;"> <b>Data:</b> <br>dal 10/06/2026 al 01/07/2026 <br><a style="font-size:13px; text-decoration:underline; cursor:pointer;" data-toggle="modal" data-target="#modal-lezioni" href="">CALENDARIO LEZIONI</a> <div class="modal fade" id="modal-lezioni" tabindex="-1" role="dialog" aria-labelledby="myModalLabel"> <div class="modal-dialog modal-lg" role="document"> <div class="modal-content"> <div class="modal-body"> <h2>Calendario Lezioni</h2> <p><br> <b>10/06/2026</b> 17:30 - 19:30<br>Le operazioni societarie straordinarie-Iter procedurali, riflessi bilancistici e fiscali<br><a href="/ajax/ics2.php?id=3588&lez=8460" style="font-size:13px; text-decoration:underline; cursor:pointer;">SALVA SUL CALENDARIO DI POSTA</a><br><br><b>15/06/2026</b> 17:30 - 19:30<br>Le operazioni societarie straordinarie-Iter procedurali, riflessi bilancistici e fiscali<br><a href="/ajax/ics2.php?id=3588&lez=8461" style="font-size:13px; text-decoration:underline; cursor:pointer;">SALVA SUL CALENDARIO DI POSTA</a><br><br><b>19/06/2026</b> 17:30 - 19:30<br>Le operazioni societarie straordinarie-Iter procedurali, riflessi bilancistici e fiscali<br><a href="/ajax/ics2.php?id=3588&lez=8462" style="font-size:13px; text-decoration:underline; cursor:pointer;">SALVA SUL CALENDARIO DI POSTA</a><br><br><b>24/06/2026</b> 17:30 - 19:30<br>Le operazioni societarie straordinarie-Iter procedurali, riflessi bilancistici e fiscali<br><a href="/ajax/ics2.php?id=3588&lez=8463" style="font-size:13px; text-decoration:underline; cursor:pointer;">SALVA SUL CALENDARIO DI POSTA</a><br><br><b>26/06/2026</b> 17:30 - 19:30<br>Le operazioni societarie straordinarie-Iter procedurali, riflessi bilancistici e fiscali<br><a href="/ajax/ics2.php?id=3588&lez=8464" style="font-size:13px; text-decoration:underline; cursor:pointer;">SALVA SUL CALENDARIO DI POSTA</a><br><br><b>01/07/2026</b> 17:30 - 19:30<br>Le operazioni societarie straordinarie-Iter procedurali, riflessi bilancistici e fiscali<br><a href="/ajax/ics2.php?id=3588&lez=8465" style="font-size:13px; text-decoration:underline; cursor:pointer;">SALVA SUL CALENDARIO DI POSTA</a><br><br> <!--<a href="/ajax/ics.php?id=" style="font-size:13px; text-decoration:underline; cursor:pointer;">SALVA SUL CALENDARIO DI POSTA</a>--> </p> </div> <div class="modal-footer"> <div class="row"> <div class="col-xs-6"> <button type="button" class="btn btn-default full-width btn_gfl_fullwidth" data-dismiss="modal">Chiudi</button> </div> </div> </div> </div> </div> </div> <br><b>Durata: </b>12 ore <!--<br><b>Orario: </b> 10.00-16.00--> <br><br><b>CREDITI FORMATIVI: </b><br> <b>Commercialisti</b><br>inoltrata richiesta all’Ordine Competente<br> <form method="GET" action="https://shop.giuffre.it/026103266-le-operazioni-societarie-straordinarie-iter-procedurali-riflessi-bilancistici-e-fiscali.html" target="_blank"> <input type="hidden" name="id" value="3588"> <br> <b>QUOTA DI PARTECIPAZIONE:</b><br> </div> </div> <div id="price" style="position:relative"> <div style="padding-top:0px; padding-bottom:10px; font-size:28px;"> <span class="price2" id="pricex">790.00 € + IVA</span> </div> <input type="submit" class="btn_gfl_active" value="ISCRIVITI" style="width:100%"><br> </div> <div style="clear:both;"></div> </form> <div class="link-scelti" style="margin-top: 20px; width: 100%;"> <ul> <li><a href="mailto:#?subject=Ti consiglio questo corso&body=Ti consiglio di guardare questo corso https://www.giuffrefrancislefebvre.it/it/corso/0/3588/iter-procedurali,-riflessi-bilancistici-e-fiscali" style="color:#212529; cursor:pointer;"> <svg xmlns="http://www.w3.org/2000/svg" style="width:45px; margin-right:10px;" viewBox="0 0 37.734 37.734"> <g id="invia-icon" transform="translate(1 1)"> <g id="Group_131" data-name="Group 131" transform="translate(-1237.301 -1037.828)"> <g id="Group_132" data-name="Group 132" transform="translate(-4 -46.734)"> <path id="Path_159" data-name="Path 159" d="M1266.445,1137.546l23.209,3.941-16.239,9.927Z" transform="translate(-15.248 -37.07)" fill="#fff" /> <path id="Path_160" data-name="Path 160" d="M1272.4,1151.206a.7.7,0,0,1-.222-.032.809.809,0,0,1-.5-.416l-6.971-13.867a.812.812,0,0,1,.073-.846.8.8,0,0,1,.791-.319l23.209,3.941a.809.809,0,0,1,.659.648.8.8,0,0,1-.371.846l-16.239,9.927A.849.849,0,0,1,1272.4,1151.206Zm-5.522-13.612,5.851,11.646,13.635-8.332Z" transform="translate(-14.231 -36.051)" fill="#133371" /> <path id="Path_161" data-name="Path 161" d="M1249.113,1159.543l30.9-13.112h-24.984Z" transform="translate(-5.604 -42.014)" fill="#fff" /> <path id="Path_162" data-name="Path 162" d="M1289.654,1133.27l-20.253-10.492-2.957,6.551Z" transform="translate(-15.248 -28.853)" fill="#fff" stroke-width="1.5" /> <path id="Path_163" data-name="Path 163" d="M1279.8,1132.293a.509.509,0,0,0-.007-.142.2.2,0,0,0,0-.063.336.336,0,0,0-.028-.069.974.974,0,0,0-.049-.132.718.718,0,0,0-.076-.121.733.733,0,0,0-.083-.1c-.038-.031-.08-.062-.121-.09-.025-.014-.039-.035-.063-.048l-20.256-10.5a.828.828,0,0,0-.642-.045.794.794,0,0,0-.475.433l-2.953,6.551a.815.815,0,0,0,.607,1.137l13.708,2.325h-15.351a.8.8,0,0,0-.738.482l-5.917,13.112a.812.812,0,0,0,.163.9.8.8,0,0,0,.579.246.851.851,0,0,0,.319-.063l30.9-13.116c.024-.011.042-.027.062-.038a1.311,1.311,0,0,0,.135-.087c.027-.024.052-.052.079-.08a.643.643,0,0,0,.087-.117.476.476,0,0,0,.056-.1.265.265,0,0,0,.034-.062c.007-.025,0-.045.011-.066A1.2,1.2,0,0,0,1279.8,1132.293Zm-20.669-9.421,14.87,7.7-17.039-2.9Zm-9.435,20.932,4.839-10.742H1275Z" transform="translate(-4.586 -27.832)" fill="#133371" stroke-width="1.5" /> </g> </g> <g id="Group_132-2" data-name="Group 132" transform="translate(-3999.532 -293.472)"> <circle id="Ellipse_22" data-name="Ellipse 22" cx="17.867" cy="17.867" r="17.867" transform="translate(3999.532 293.472)" stroke-dasharray="4.53" stroke="#133371" stroke-linecap="round" stroke-linejoin="round" stroke-width="1.5" fill="none" /> </g> </g> </svg> <strong>INOLTRA</strong></a> </li> <li><a data-toggle="modal" data-target="#modal-contatta" style="color:#212529; 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$("#news_slider4").owlCarousel({ loop:true, margin:0, items:1, nav:true, dots:false, animateOut: 'fadeOut', autoplay:true }); $("#prod_slider").owlCarousel({ loop:false, margin:0, nav:true, dots:false, autoplayTimeout:'10000', animateOut: 'fadeOut', rewind: true, autoplay:true, responsive:{ 0:{ items:1, }, 600:{ items:2, }, 1000:{ items:6, } } }); /* $('.checkbox').change(function(){ if($('.checkbox:checked').length==0){ $('.result-item-rip').show(); //Show all,when nothing is checked $('.old').hide(); }else{ $('.result-item-rip').hide(); $('.checkbox:checked').each(function(){ $('.'+$(this).attr('id')).show(); $('.old').hide(); }); } }); */ $('.materiax').change(function(){ if($('.materiax:checked').length==0) { $('input[name="filter1"]').prop('checked', false); $('.data-generale-agenda').show(); //Show all,when nothing is checked } else { //alert('ciao'); $('input[name="filter1"]').prop('checked', true); $('.data-generale-agenda').show(); //Show all,when nothing is checked } }); $('.periodox').change(function(){ if($('.periodox:checked').length==0) { $('input[name="filter3"]').prop('checked', false); 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