<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="//www.studioagostini.org/wp-content/plugins/wordpress-seo/css/main-sitemap.xsl"?>
<urlset xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd http://www.google.com/schemas/sitemap-image/1.1 http://www.google.com/schemas/sitemap-image/1.1/sitemap-image.xsd" xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
	<url>
		<loc>https://www.studioagostini.org/decreto-legislativo-del-capo-provvisorio-dello-stato-14-12-1947-n-1577-2/dlcps-14-dicembre-1947-n-1577-2/</loc>
		<lastmod>2017-08-17T15:48:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-circolare-n-3668c-del-27-02-2014/circolare_registro_imprese_27febbraio2014/</loc>
		<lastmod>2017-08-18T06:05:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-nota-direttoriale-del-21-05-2014-n-96380/prot_96380_21_05_2014/</loc>
		<lastmod>2017-08-18T06:07:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/1538/deposito_bilanci_esercizio_societa_mutuo_soccorso/</loc>
		<lastmod>2017-08-18T15:40:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/banca-ditalia-circolare-n-285-del-17-dicembre-2013/banca-italia/</loc>
		<lastmod>2017-08-18T15:46:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-circolare-n-40503-del-06-02-2017/circolare-mg1-del-06-02-2017/</loc>
		<lastmod>2017-08-18T16:05:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-circolare-17-07-2007/circ-mse-17-07-2007/</loc>
		<lastmod>2017-08-18T16:27:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-circolare-16-ottobre-2009-n-5427/circolare-16-ottobre-2009-n-5427/</loc>
		<lastmod>2017-08-18T16:46:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-circ-n-001468-del-03-02-2010/circolare-14068-del-03-02-2010/</loc>
		<lastmod>2017-08-18T16:50:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-decreto-10-febbraio-2011/conferma-contributo-regione-sicilia/</loc>
		<lastmod>2017-08-19T12:40:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-decreto-10-febbraio-2011/contribuo-regione-friuli/</loc>
		<lastmod>2017-08-19T12:40:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-decreto-10-febbraio-2011/contributo-revisione-2011-2012-bcc/</loc>
		<lastmod>2017-08-19T12:40:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-decreto-10-febbraio-2011/contributo-revisione-2011-2012/</loc>
		<lastmod>2017-08-19T12:40:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-decreto-10-febbraio-2011/contributo-revisione-2013-2014/</loc>
		<lastmod>2017-08-19T12:40:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-decreto-10-febbraio-2011/contributo-revisione-sicilia-2013-2014/</loc>
		<lastmod>2017-08-19T12:40:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-decreto-10-febbraio-2011/convenzionemise/</loc>
		<lastmod>2017-08-19T12:40:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-decreto-10-febbraio-2011/decreto-14-aprile-2011/</loc>
		<lastmod>2017-08-19T12:40:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-decreto-10-febbraio-2011/decreto-15-dicembre-2008-2/</loc>
		<lastmod>2017-08-19T12:40:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-decreto-10-febbraio-2011/decreto-legislativo-2-agosto-2002/</loc>
		<lastmod>2017-08-19T12:40:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-decreto-10-febbraio-2011/decreto-ispezioni-23-febbraio-2015/</loc>
		<lastmod>2017-08-19T12:40:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-decreto-10-febbraio-2011/direttiva-compilazione-verbale/</loc>
		<lastmod>2017-08-19T12:40:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-decreto-10-febbraio-2011/dm-28-04-2011-comunicazioni-notizie-bilancio-bcc/</loc>
		<lastmod>2017-08-19T12:40:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-decreto-10-febbraio-2011/dm-e-allegati_decreto_30ott14/</loc>
		<lastmod>2017-08-19T12:40:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-decreto-10-febbraio-2011/dm12giugno2017/</loc>
		<lastmod>2017-08-19T12:40:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/regione-sicilia-decreto-14-aprile-2011/gusicilia-n-23-del-27-5-11-rappresentativita-centrali/</loc>
		<lastmod>2017-08-19T12:48:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-d-d-n-div-v5272013-del-23-luglio-2013/decreto_direttoriale_-n-5272013/</loc>
		<lastmod>2017-08-19T13:16:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-d-d-24-02-2017/convenzionemise-2/</loc>
		<lastmod>2017-08-19T13:28:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-nota-del-20-0-2017/mise-nota-marzo-2017/</loc>
		<lastmod>2017-08-19T13:32:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-decreto-12-06-2017/verbale-revisione-2017/</loc>
		<lastmod>2017-08-19T13:37:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/1720/20080515-ninps_967_240408/</loc>
		<lastmod>2017-08-19T13:58:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-interpello-n-7-del-06-febbraio-2009/interpello-n-7-2009/</loc>
		<lastmod>2017-08-20T09:01:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-decreto-18-dicembre-2009/attachment/49409/</loc>
		<lastmod>2017-08-20T09:13:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-circolare-n-25-del-26-01-2010/gennaio-26-osservatori-cooperazione-ulteriori-istruzioni-operative/</loc>
		<lastmod>2017-08-20T09:16:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-interpello-n-52010-del-2-aprile-2010/attachment/52010/</loc>
		<lastmod>2017-08-20T09:18:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inail-nota-n-7055-del-30-09-2010/circolare-inail-30-09-2010-facchinaggio/</loc>
		<lastmod>2017-08-20T09:20:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-7201-del-07-03-2011/20110316_nota-min-lav/</loc>
		<lastmod>2017-08-20T09:46:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-interpello-n-62012-del-13-03-2012/attachment/62012/</loc>
		<lastmod>2017-08-20T10:01:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-interpello-n-17-del-30-05-2013/18-2013/</loc>
		<lastmod>2017-08-20T14:16:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-interpello-n-17-del-30-05-2013/17-2013/</loc>
		<lastmod>2017-08-20T14:16:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inps-messaggio-n-15570-del-01-10-2013/messaggio-numero-15570-del-01-10-2013_allegato-n-1/</loc>
		<lastmod>2017-08-20T14:22:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-interpello-n-52015-del-06-03-2015/interpello-n-5-2015/</loc>
		<lastmod>2017-08-20T14:34:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-lett-circolare-n-7068-del-28-04-2015/mlps7068-del-28-04-2015/</loc>
		<lastmod>2017-08-20T14:38:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-lett-circolare-n-7068-del-28-04-2015/circolare_inps_12_maggio_2015_n-94/</loc>
		<lastmod>2017-08-20T14:38:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-interpello-n-172015-del-20-07-2015/17-2015/</loc>
		<lastmod>2017-08-20T14:42:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/parere-18-10-2006/parere-18-10-2006/</loc>
		<lastmod>2017-08-21T16:33:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/tar-umbria-22-09-2010-n-493/tar-umbria-22-09-2010-n-493/</loc>
		<lastmod>2017-08-21T17:10:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-risoluzione-n-163e-roma-11-luglio-2007/ris_163agenzia-entrate/</loc>
		<lastmod>2017-08-22T15:01:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-risoluzione-n-243-dell11-09-2007/risoluzione-n-243-2/</loc>
		<lastmod>2017-08-22T15:03:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-risoluzione-n-275e-02-ottobre-2007/risoluzione-n-275-2/</loc>
		<lastmod>2017-08-22T15:06:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-risoluzione-n-330e-14-novembre-2007/risoluzione-n-330-2/</loc>
		<lastmod>2017-08-22T15:10:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-risoluzione-n-384e-19-dicembre-2007/risoluzione-n-384-2/</loc>
		<lastmod>2017-08-22T15:12:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-risoluzione-n-282-del-07-07-2008/ris282edel7luglio2008/</loc>
		<lastmod>2017-08-22T15:25:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-circolare-n-18e-del-29-05-2013/circ-18e/</loc>
		<lastmod>2017-08-23T18:58:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/accordo-di-rinnovo-cooperative-metalmeccaniche/ccnl-coop_metalm_2013/</loc>
		<lastmod>2017-08-24T16:35:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/accordo-interconfederale-apprendistato-del-26-07-2016/accordo-apprendistato/</loc>
		<lastmod>2017-08-24T17:19:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ipotesi-di-accordo-sul-rinnovo-ccnl-settore-taxi-del-29-11-2016/ipotesi-accordo-taxi/</loc>
		<lastmod>2017-08-25T09:18:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ipotesi-di-accordo-del-20-02-2017-per-gli-imbarcati-su-natanti-di-cooperative-di-pesca/ccnl-imbarcati-su-natanti-di-coop-pesca-2/</loc>
		<lastmod>2017-08-25T09:25:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/verbale-di-accordo-del-26-07-2017-per-il-rinnovo-del-ccnl-per-i-lavoratori-delle-cooperative-di-pesca/accordo-pesca-del-26-07-2017/</loc>
		<lastmod>2017-08-25T09:33:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-i-sentenza-n-10641-del-22-05-2015/cass-civ-sez-i-sent-22-05-2015-n-10641/</loc>
		<lastmod>2017-08-26T07:01:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-ordinanza-interlocutoria-n-13031-del-24-05-2017/13272_05_2017_no-index/</loc>
		<lastmod>2017-08-26T07:34:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/regione-basilicata-legge-regionale-n-12-del-20-marzo-2015/legge-regionale-basilicata_2997598/</loc>
		<lastmod>2017-08-26T08:27:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-sviluppo-economico-nota-n-0140030-del-01-08-2014/circolare-mise-linee-guida/</loc>
		<lastmod>2017-08-26T19:25:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inps-messaggio-n-2084-del-11-05-2016/messaggio-numero-2084-del-11-05-2016/</loc>
		<lastmod>2017-08-26T19:34:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-sentenza-n-16674-del-06-07-2017/sncivsl0a2017n16674ts-clean/</loc>
		<lastmod>2017-08-27T16:12:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ordine-dottori-commercialisti-ed-esperti-contabili-roma/139-2015/</loc>
		<lastmod>2017-09-01T16:09:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/consiglio-nazionale-dottori-commercialisti-ed-esperti-contabili/20170502_cndcec-bilanci_delle-cooperative/</loc>
		<lastmod>2017-09-01T16:13:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/regione-campania-l-r-21-12-2012-n-37/campania-legge-37-leggi-regionali-1/</loc>
		<lastmod>2017-09-01T16:28:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/regione-emilia-romagna-l-r-06-06-2006-n-6/regione-emilia-romagna/</loc>
		<lastmod>2017-09-01T16:38:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/regione-friuli-v-giulia-l-r-03-12-2007-n-27/legge-regionale-friuli/</loc>
		<lastmod>2017-09-01T16:42:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/febbraio-2011/febbraio-2011/</loc>
		<lastmod>2017-09-17T06:16:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/marzo-luglio-2011/marzo-luglio2011/</loc>
		<lastmod>2017-09-17T06:25:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agosto-dicembre-2011/agosto-dicembre2011/</loc>
		<lastmod>2017-09-17T06:31:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/gennaio-febbraio-2012/gennaio-febbraio2012/</loc>
		<lastmod>2017-09-17T06:47:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/marzo-maggio-2012/marzo-maggio2012/</loc>
		<lastmod>2017-09-17T06:55:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/giugno-agosto-2012/giugno-agosto2012/</loc>
		<lastmod>2017-09-17T07:01:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/settembre-dicembre-2012/settembre-dicembre2012/</loc>
		<lastmod>2017-09-17T07:07:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civile-sezione-5-ordinanza-n-20807-del-06-09-2017/civile-ord-sez-5-num-20807-anno-2017/</loc>
		<lastmod>2017-09-17T08:12:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sara-agostini-stefano-chirico-8/redazione-di-bilancio-delle-cooperative/</loc>
		<lastmod>2017-10-01T15:55:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/2718/_20170925_sncivs10a2017n22281to-clean/</loc>
		<lastmod>2017-10-01T16:04:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contributo-revisione-2015-2016/contributo-revisione-2/</loc>
		<lastmod>2017-10-02T16:24:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contributo-revisione-2015-2016/schema_calcolo_2015_2016-i-versione/</loc>
		<lastmod>2017-10-02T16:24:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contributo-revisione-2017-2018/schema_calcolo_2017_2018-i-versione-1/</loc>
		<lastmod>2017-10-02T16:47:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contributo-revisione-2017-2018/istruzioni-contributo-revisione/</loc>
		<lastmod>2017-10-02T16:47:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/04-gennaio-2015/agevolazioni-per-la-diffusione-e-il-rafforzamento-delle-cooperative-sociali/</loc>
		<lastmod>2017-10-08T13:56:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/04-gennaio-2015/contributo-al-fondo-di-solidarieta-non-dovuto-per-i-soggetti-svantaggiati-10-03-2015/</loc>
		<lastmod>2017-10-08T13:57:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/04-gennaio-2015/bando-di-finanziamento-25-5-15/</loc>
		<lastmod>2017-10-08T13:57:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/04-gennaio-2015/contributo-di-revisione-31-03-2015/</loc>
		<lastmod>2017-10-08T13:57:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/04-gennaio-2015/cooperative-sociali-di-tipo-b/</loc>
		<lastmod>2017-10-08T13:57:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/04-gennaio-2015/esclusione-del-socio-e-licenziamento-e-ripristino-del-rapporto-di-lavoro-20-04-15/</loc>
		<lastmod>2017-10-08T13:58:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/04-gennaio-2015/esenzione-imu-per-gli-immobili-non-assegnati/</loc>
		<lastmod>2017-10-08T13:58:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/04-gennaio-2015/legge-di-stabilita-e-appalti-per-le-cooperative-sociali-di-tipo-b19-1-15/</loc>
		<lastmod>2017-10-08T13:58:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/04-gennaio-2015/novita-per-coop-sociali-e-banche-popolari/</loc>
		<lastmod>2017-10-08T13:58:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/04-gennaio-2015/nuovo-regime-per-promuovere-la-nascita-e-lo-sviluppo-delle-cooperative4-1-15/</loc>
		<lastmod>2017-10-08T13:58:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/04-gennaio-2015/operativo-il-nuovo-verbale-di-revisione-18-05-2015/</loc>
		<lastmod>2017-10-08T13:58:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/04-gennaio-2015/salario-del-socio-lavoratore-30-03-15/</loc>
		<lastmod>2017-10-08T13:58:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/04-gennaio-2015/soms-e-verbale-08-02-2015/</loc>
		<lastmod>2017-10-08T13:58:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/04-gennaio-2015/utilizzazione-della-naspi-per-aprire-una-cooperativa-10-03-2015/</loc>
		<lastmod>2017-10-08T13:58:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/consorzi-agrari-le-attivita-possono-essere-svolte-anche-tramite-societa-di-capitali/paesaggio_agrario/</loc>
		<lastmod>2017-10-11T07:39:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-e-cooperative-quando-sussiste-il-caso-di-intermediazione-di-manodopera/legal-450202_960_720/</loc>
		<lastmod>2017-10-11T08:05:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/legge-di-bilancio-2017-provvedimenti-per-le-cooperative-e-gli-enti-no-profit/camera-dei-deputati1/</loc>
		<lastmod>2017-10-22T07:15:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ebook/coopertina_ebook_agostini/</loc>
		<lastmod>2017-10-26T08:38:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contributo-3-2/attachment/3/</loc>
		<lastmod>2017-10-26T14:30:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contributo-3-2/il-contributo-del-3-degli-utili-dovuto/</loc>
		<lastmod>2017-10-26T14:30:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contributo-revisione-2013-2014/bcc/</loc>
		<lastmod>2017-10-26T14:46:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contributo-revisione-2013-2014/versamento-in-ritardo-del-contributo-di-revisione-13-14/</loc>
		<lastmod>2017-10-26T14:48:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contributo-revisione-2013-2014/copia-di-schemi-contributi-2013-2014/</loc>
		<lastmod>2017-10-26T14:51:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contributo-revisione-2013-2014/schema_calcolo_2013_2014-new/</loc>
		<lastmod>2017-10-26T14:53:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contributo-revisione-2013-2014/dm-07-02-2013-contributo-revisione-2013-2014/</loc>
		<lastmod>2017-10-26T14:54:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contributo-revisione-2011-2012/ritardo-contributo-revisione/</loc>
		<lastmod>2017-10-26T15:06:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contributo-revisione-2011-2012/schema_calcolo_2011_2012/</loc>
		<lastmod>2017-10-26T15:07:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contributo-revisione-2011-2012/schema-contributo/</loc>
		<lastmod>2017-10-26T15:13:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contributo-revisione-2011-2012/esempi-contributo-rev/</loc>
		<lastmod>2017-10-26T15:18:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sara-agostini-stefano-chirico-9/biennio-2017/</loc>
		<lastmod>2017-11-01T14:40:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-ordinanza-n-20646-del-31-08-2017/attachment/20646/</loc>
		<lastmod>2017-11-07T20:30:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-sentenza-n-16674-del-06-07-2017/attachment/16674/</loc>
		<lastmod>2017-11-07T20:42:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/regione-sicilia-decreto-27-marzo-2017/decreto-27-03-2017/</loc>
		<lastmod>2017-11-10T17:19:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/consiglio-nazionale-dottori-commercialisti-ed-esperti-contabili-2/cndcec-riforma-terzo-settore/</loc>
		<lastmod>2017-11-13T09:02:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-risoluzione-07-novembre-2017-n-136e/risoluzionen-136del7novembre2017/</loc>
		<lastmod>2017-11-13T09:08:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/terzo-settore-circolare-del-consiglio-nazionale-dei-commercialisti-orientarsi-nella-riforma/ondcec/</loc>
		<lastmod>2017-11-13T09:28:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/regione-lombardia-l-r-06-11-2015-n-36/lr002015110600036-1/</loc>
		<lastmod>2017-11-18T09:21:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civile-sezioni-unite-sentenza-n-27436-del-20-11-2017/cass-civ-27436-2017/</loc>
		<lastmod>2017-11-24T08:59:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/licenziamento-del-socio-lavoratore-di-cooperativa-reintegra-o-risarcimento/incarichi-truccati-inchiesta-sui-giudici-di-pace/</loc>
		<lastmod>2017-11-24T09:04:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sara-agostini-38/cooperative-e-enti-non-profit/</loc>
		<lastmod>2017-11-24T10:10:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inl-nota-07-dicembre-2017-n-10701/legge-n-68-1999-parere-itl-padova/</loc>
		<lastmod>2017-12-12T11:33:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/3454-2/risoluzionen-158del21122017/</loc>
		<lastmod>2017-12-27T14:52:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/legge-bilancio-2018-sgravi-contributivi-le-cooperative-sociali/trust/</loc>
		<lastmod>2018-01-01T10:40:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/retribuzione-ai-soci-lavoratori-stop-alluso-del-contante/denaro-contante-studio-marinelli-dottore-commercialista-lagosanto-ferrara-revisore-contabile-curatore-fallimentare/</loc>
		<lastmod>2018-01-01T15:19:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/consiglio-nazionale-dottori-commercialisti-ed-esperti-contabili-3/riforma-del-terzo-settore-b/</loc>
		<lastmod>2018-01-01T15:36:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/legge-bilancio-2018-stop-allamministratore-unico-nelle-cooperative/charity-and-knowledge-icons/</loc>
		<lastmod>2018-01-07T19:34:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/legge-bilancio-2018-cancellazione-delle-finte-cooperative-quelle-sfuggono-controlli/ministero_svilw/</loc>
		<lastmod>2018-01-07T19:59:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-prime-indicazioni-sullentrata-in-vigore-della-riforma-del-terzo-settore/ministerolavoro/</loc>
		<lastmod>2018-01-07T20:42:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-12604-del-29-12-2017/ministero-lavoro-e-politiche-sociali-nota-12604-del-29-12-2017/</loc>
		<lastmod>2018-01-08T08:24:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civile-sez-6-ordinanza-n-30371-del-18-12-2017/civile-ord-sez-6-num-30371-anno-2017/</loc>
		<lastmod>2018-01-14T10:06:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/3578-2/viste_scheda_22b_mod/</loc>
		<lastmod>2018-01-22T12:25:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/legge-di-bilancio-2018-novita-per-il-prestito-sociale/loan/</loc>
		<lastmod>2018-01-29T17:50:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/studio-agostini-8/irap-2018/</loc>
		<lastmod>2018-02-05T08:51:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/mobilita-bicicletta-affidamento-delle-velostazioni-cooperative-sociali-servizi/20151202_muzd-d8h_0148-691x400/</loc>
		<lastmod>2018-02-11T16:09:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/consiglio-sezione-v-02-febbraio-2018-n-671/cs-n-671-del-02-02-2018/</loc>
		<lastmod>2018-02-11T16:55:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sara-agostini-stefano-chirico-10/legge-di-bilancio-2018/</loc>
		<lastmod>2018-02-19T08:33:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-2491-del-22-02-2018/min_lav-pdf/</loc>
		<lastmod>2018-02-24T10:05:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/settore-portuale-al-via-le-cooperative-di-ormeggiatori/ormeggiatori/</loc>
		<lastmod>2018-02-24T10:14:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-sociali-e-attivita-di-accoglienza-dei-migranti/index555/</loc>
		<lastmod>2018-02-24T10:56:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civile-sezione-vi-ordinanza-n-4184-del-21-02-2018/cass-ordinanza-4184-2018/</loc>
		<lastmod>2018-03-11T15:40:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inl-circolare-29-marzo-2018-n-07/inl-circolare-n-7-del-29032018-contratto-di-rete/</loc>
		<lastmod>2018-04-02T17:11:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-sviluppo-economico-ministero-lavoro-decreto-interministeriale-16-marzo-2018/decreto_interministeriale_16_marzo_2018_impresa_sociale/</loc>
		<lastmod>2018-04-07T10:03:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/consiglio-di-stato-sezione-iii-22-febbraio-2018-n-1139/cs-1139-2018/</loc>
		<lastmod>2018-04-15T16:08:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/gara-pubblica-per-il-trasporto-non-urgente-di-pazienti-in-ambulanza-no-allaffidamento-diretto/ambulanza/</loc>
		<lastmod>2018-04-15T16:18:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sara-agostini-39/cooperative-sociali-enti-del-terzo-settore/</loc>
		<lastmod>2018-04-23T16:44:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-sentenza-n-8973-del-11-04-2018/8973-2018-cass/</loc>
		<lastmod>2018-04-23T17:27:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civile-sezione-i-civile-ordinanza-n-5489-del-07-03-2018/cass-ordinanza-5489-2018/</loc>
		<lastmod>2018-05-13T09:49:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civile-sezione-i-ordinanza-n-11943-del-16-05-2018/cass-ordinanza-11943-2018/</loc>
		<lastmod>2018-05-19T09:12:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-decreto-21-05-2018/decreto_ministeriale_21_maggio_2018_vigilanza_cooperative/</loc>
		<lastmod>2018-05-28T06:18:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/donazione-di-medicinali-agli-enti-del-terzo-settore-tutte-le-indicazioni-del-ministero-della-salute/farmaci/</loc>
		<lastmod>2018-06-10T08:37:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/verbale-di-incontro-del-12-06-2018-per-i-nuovi-minimi-tabellari-del-ccnl-per-gli-addetti-alle-aziende-cooperative-metalmeccaniche/metal-coop-tabelleminimiretributivi-pdf-1/</loc>
		<lastmod>2018-06-17T19:06:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/nuovi-livelli-retributivi-previsti-per-il-ccnl-delle-cooperative-metalmeccaniche/ccnl/</loc>
		<lastmod>2018-06-17T19:10:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ccnl-per-i-sipendenti-da-aziende-dei-settori-pubblici-esercizi-ristorazione-collettiva-e-commerciale-e-turismo/ccnl_pubblici-esercizi_ristorazione-e-turismo_accordo-18-02-2018/</loc>
		<lastmod>2018-07-18T07:38:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/accordo-per-il-rinnovo-del-ccnl-per-i-lavoratori-dipendenti-delle-imprese-edili-e-affini-e-delle-cooperative/rinnovo-ccnl-edili-2018-002/</loc>
		<lastmod>2018-07-23T10:03:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-edili-firmato-laccordo-per-il-rinnovo-del-ccnl-del-settore/benvenuto/</loc>
		<lastmod>2018-07-23T10:22:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/decreto-milleproroghe-novita-per-le-banche-di-credito-cooperativo/26062018_bcc-banca_03/</loc>
		<lastmod>2018-07-29T13:46:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-sentenza-n-20660-del-08-08-2018/20660-2018/</loc>
		<lastmod>2018-08-23T09:48:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/impresa-sociale-approvato-il-decreto-correttivo/parlamento/</loc>
		<lastmod>2018-08-23T09:55:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/impresa-sociale-approvato-il-decreto-correttivo/word-cloud-picture-624x343/</loc>
		<lastmod>2018-08-23T09:57:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/consiglio-di-stato-importante-parere-sulla-normativa-applicabile-agli-affidamenti-di-servizi-sociali/annogiudiziario2015_8-11528-u10801083108188sjd-u10801083884940j4-516x315lastampa-nazionale/</loc>
		<lastmod>2018-08-23T13:34:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sara-agostini-40/determinazione-dei-compensi-per-i-commissari-di-governo-delle-societa-cooperative/</loc>
		<lastmod>2018-09-08T18:18:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-iva-sui-centri-di-accoglienza-dei-migranti/aliquotaivasuiservizidiaccoglienza/</loc>
		<lastmod>2018-09-26T09:50:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-sentenza-n-22688-del-25-09-2018/cass-22688-2018/</loc>
		<lastmod>2018-09-30T14:48:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/avviso-comune-per-ladesione-al-ccnl-per-i-dipendenti-di-imprese-e-societa-esercenti-servizi-ambientali/comu-servizi-ambientali-pdf/</loc>
		<lastmod>2018-10-07T17:36:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/avviso-comune-per-ladesione-al-ccnl-per-i-dipendenti-di-imprese-e-societa-esercenti-servizi-ambientali/comu-servizi-ambientali-pdf-2/</loc>
		<lastmod>2018-10-07T17:40:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/anche-le-cooperative-applicheranno-il-ccnl-per-i-servizi-ambientali/ccnl22/</loc>
		<lastmod>2018-10-08T08:26:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-sentenza-n-19096-del-18-07-2018/cass-19096-2018/</loc>
		<lastmod>2018-10-22T15:42:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/piani-di-crisi-nelle-cooperative-si-alla-riduzione-della-retribuzione-ma-la-crisi-deve-essere-temporanea/economic-crisis2/</loc>
		<lastmod>2018-10-22T15:55:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-sociali-piu-lavoro-in-carcere-con-la-riforma-sullordinamento-penitenziario/carcere/</loc>
		<lastmod>2018-10-30T07:25:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-consulenza-giuridica-n-956-40-2018-del-23-10-2018/consulenza_giuridica_ae_231018/</loc>
		<lastmod>2018-11-06T07:43:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-si-cedolare-secca-per-affitto-di-case-a-studenti-tramite-cooperative-edilizie/indian_student/</loc>
		<lastmod>2018-11-06T07:47:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-risposta-interpello-n-87-del-27-11-2018/rispostainterpello87del2018/</loc>
		<lastmod>2018-12-02T16:12:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/decreto-sicurezza-maggiore-trasparenza-sulle-cooperative-sociali-che-svolgono-attivita-nei-confronti-degli-stranieri/penny-wirton-forli-scuola-italiano-per-migranti-atlas-vitactiva-800x440/</loc>
		<lastmod>2018-12-09T10:10:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/nota-per-i-revisori-di-cooperative-del-13-12-2018/nuova-circolare-revisori13-12-2018/</loc>
		<lastmod>2018-12-16T11:14:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-circolare-27-12-2018/circolare_adeguamenti_statutari/</loc>
		<lastmod>2018-12-30T09:05:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/accordo-interconfederale-sulle-linee-guida-per-la-riforma-delle-relazioni-industriali/accordointerconfederale_9590/</loc>
		<lastmod>2019-01-03T09:21:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-sv-economico-circolare-n-3711-c-del-02-01-2018/circ_mise-pdf/</loc>
		<lastmod>2019-01-04T16:11:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/accordo-tra-sindacati-e-centrali-cooperative-per-il-rilancio-della-contrattazione-collettiva/accordo3/</loc>
		<lastmod>2019-01-04T16:21:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-circolare-n-2-del-11-01-2019/circolare-ministeriale-n-2-del-11012019/</loc>
		<lastmod>2019-01-14T15:08:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/studio-agostini-9/irap-2019/</loc>
		<lastmod>2019-02-03T17:57:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/consiglio-di-stato-sezione-v-17-gennaio-2019-n-435/cs-435-2019/</loc>
		<lastmod>2019-02-03T18:11:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-sv-economico-circolare-n-29103-del-31-01-2019/aoo_pit-registro-ufficiale-2019-0029103/</loc>
		<lastmod>2019-02-09T16:01:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inps-circolare-n-27-del-15-02-2019/circolare-numero-27-del-15-02-2019/</loc>
		<lastmod>2019-02-18T16:41:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/codice-dellinsolvenza-si-conferma-la-liquidazione-coatta-amministrativa-per-le-cooperative/insolvenza/</loc>
		<lastmod>2019-02-18T17:30:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-30-del-07-02-2019/rispostan-30_2019/</loc>
		<lastmod>2019-02-19T07:42:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/accordo-di-rinnovo-della-parte-economica-del-ccnl-per-i-dipendenti-da-imprese-della-distribuzione-cooperativa/protocollo_19-02-2019-pdf/</loc>
		<lastmod>2019-02-25T08:19:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-sentenza-n-4951-del-20-02-2019/cass-20190220/</loc>
		<lastmod>2019-02-25T08:22:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/accordo-sindacale-per-il-rinnovo-della-parte-economica-del-ccnl-per-i-dipendenti-della-distribuzione-cooperativa/gdo/</loc>
		<lastmod>2019-02-25T09:03:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-2106-del-26-02-2019/nota-n-2106-del-26022019-obblighi-di-rendicontazione-5x1000/</loc>
		<lastmod>2019-03-11T15:41:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-sentenza-n-7047-del-12-03-2019/cass-70472019/</loc>
		<lastmod>2019-03-24T18:35:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/reddito-di-cittadinanza-e-bonus-per-avviare-una-societa-cooperativa/calcolo-reddito-di-cittadinanza-2019/</loc>
		<lastmod>2019-03-31T19:20:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/enti-del-terzo-settore-e-raccolta-fondi-tramite-credito-telefonico/1463819_orig/</loc>
		<lastmod>2019-03-31T19:46:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/verbale-di-accordo-per-il-rinnovo-del-ccnl-per-i-lavoratori-delle-cooperative-del-settore-socio-sanitario-assistenziale-educativo-e-di-inserimento-lavorativo/ccnl-verbale-di-accordo-28-marzo-2019-1/</loc>
		<lastmod>2019-03-31T20:25:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/accordo-per-la-disciplina-dellapprendistato-per-i-dipendenti-delle-imprese-edili-industriali-e-cooperative-lapprendistato/art-92-apprendistato-pdf/</loc>
		<lastmod>2019-04-12T13:25:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-3650-del-12-04-2019/356521-1/</loc>
		<lastmod>2019-04-27T08:04:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-3650-del-12-04-2019/nota-n-3650-del-12042019-individuazione-attivita-d-interesse-generale-e-delle-finalita/</loc>
		<lastmod>2019-04-27T08:05:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sara-agostini-41/pagine-da-236951_int/</loc>
		<lastmod>2019-04-28T18:18:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contributo-di-revisione-2019-2020/schema_calcolo_2019_2020-i-versione-1/</loc>
		<lastmod>2019-05-03T14:58:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contributo-di-revisione-2019-2020/istruzioni-contributo-revisione-2/</loc>
		<lastmod>2019-05-03T15:08:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/spazzacorrotti-e-limiti-allapplicazione-per-gli-enti-del-terzo-settore/trasparency_lente/</loc>
		<lastmod>2019-05-04T17:10:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-4097-del-03-05-2019/nota-n-4097-del-03052019-riscontro-quesito-computo-lavoratori-svantaggiati-impresa-sociale/</loc>
		<lastmod>2019-05-14T13:33:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-4096-del-03-05-2019/nota-n-4096-del-03052019-riscontro-quesiti-assetti-proprietari-e-cariche-sociali/</loc>
		<lastmod>2019-05-29T08:54:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-direttoriale-n-4995-del-28-05-2019/nota-direttoriale-prot-n-4995-del-28052019/</loc>
		<lastmod>2019-05-30T16:24:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-5093-del-30-05-2019/circolare-n-13-del-31052019-ulteriori-chiarimenti-su-adeguamenti-statutari-ets/</loc>
		<lastmod>2019-06-02T06:35:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-5093-del-30-05-2019/nota-prot-5093-del-300519-numero-deleghe-conferibile-ad-ogni-associato/</loc>
		<lastmod>2019-06-02T06:35:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-sentenza-n-15172-del-04-06-2019/cass151722019/</loc>
		<lastmod>2019-06-10T08:47:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/verbale-di-accordo-per-il-rinnovo-del-contratto-collettivo-nazionale-logistica-trasporto-merci-e-spedizione/accordo-logistica-2019/</loc>
		<lastmod>2019-06-10T08:59:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ebook/copertina/</loc>
		<lastmod>2019-06-10T12:49:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/verbale-di-incontro-del-04-06-2019-per-i-minimi-tabellari-del-ccnl-per-gli-addetti-alle-aziende-cooperative-metalmeccaniche/metalm-coop-tabelleretributive1giugno2019-pdf/</loc>
		<lastmod>2019-06-15T08:30:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-con-oltre-10-dipendenti-scatta-lobbligo-del-revisore-legale/news/</loc>
		<lastmod>2019-06-22T09:43:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inps-circolare-n-94-del-20-06-2019/circolare-numero-94-del-20-06-2019/</loc>
		<lastmod>2019-06-22T14:23:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzie-delle-entrate-risposta-interpello-n-221-2019/rispostan-221_2019/</loc>
		<lastmod>2019-07-09T06:49:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-risoluzione-n-63-e-del-28-06-2019/risoluzionen63/</loc>
		<lastmod>2019-07-09T07:35:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-237-del-15-07-2019/rispostan-237_2019/</loc>
		<lastmod>2019-07-16T08:47:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-240-del-15-07-2019/rispostan-240_2019/</loc>
		<lastmod>2019-07-16T08:50:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/modulo-accettazione-incarico-commissario-liquidatore/all-1-nuovo-modello-accettazione-incarico-2/</loc>
		<lastmod>2019-07-21T16:21:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-sentenza-n-15958-del-04-06-2019/cass159582019/</loc>
		<lastmod>2019-07-23T09:35:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sara-agostini-42/pagine-da-236956_int/</loc>
		<lastmod>2019-07-24T07:44:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/trattamento-dati-personali-da-parte-di-cooperative-sociali-e-ets/garante-767x403/</loc>
		<lastmod>2019-08-16T13:53:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ispettorato-nazionale-del-lavoro-e-vigilanza-per-il-2019-sulle-societa-cooperative/entinonprofit/</loc>
		<lastmod>2019-09-08T16:42:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sara-agostini-43/cooperative-e-enti-non-profit-giugno-201912-17/</loc>
		<lastmod>2019-09-08T17:05:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-circolare-n-20-del-09-09-2019/circolaren-20del20191/</loc>
		<lastmod>2019-09-09T16:17:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-politiche-agricole-d-m-n-12550-del-21-dicembre-2018/decreto_a-s-_revisionato1/</loc>
		<lastmod>2019-09-16T12:08:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agricoltura-sociale-definiti-i-requisiti-i-minimi-e-le-attivita-esercitate/1463819_orig-2/</loc>
		<lastmod>2019-09-16T12:14:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agricoltura-sociale-definiti-i-requisiti-i-minimi-e-le-attivita-esercitate/agricoltura-sociale-italia-disabili-1-640x427/</loc>
		<lastmod>2019-09-16T12:14:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-sentenza-n-22539-del-10-09-2019/cass225392019/</loc>
		<lastmod>2019-09-29T10:08:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-sentenza-n-23789-del-24-09-2019/cass237892019-2/</loc>
		<lastmod>2019-10-07T11:03:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-risoluzione-n-89-e-del-25-10-2019/risoluzione-n-89_25102019/</loc>
		<lastmod>2019-10-26T16:27:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-risposta-interpello-n-445-del-29-10-2019/risposta-n-445-del-2019/</loc>
		<lastmod>2019-10-31T08:48:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/anac-e-affidamento-appalti-alle-cooperative-sociali/anac-360x240/</loc>
		<lastmod>2019-11-02T20:58:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/accordo-di-rinnovo-della-parte-economica-ccnl-settore-autotrasporto-spedizione-merci-logistica-e-facchinaggio/rinnovo-ccnl-autotrasporti-e-logistica/</loc>
		<lastmod>2019-11-22T14:30:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/verbale-di-accordo-rinnovo-assistenza-sanitaria-integrativa-ccnl-dirigenti-cooperative/legacoop_2020-pdf/</loc>
		<lastmod>2019-11-22T14:34:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/16-dicembre-2019-scadenza-per-la-nomina-dellorgano-di-controllo-nelle-cooperative/scadenza/</loc>
		<lastmod>2019-12-03T18:13:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-vi-ordinanza-n-30874-del-26-11-2019/cass308742019/</loc>
		<lastmod>2019-12-10T21:06:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-sentenza-n-23353-del-16-11-2016/sentenza_n_23353/</loc>
		<lastmod>2020-01-02T18:28:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-sentenza-n-19918-del-26-05-2016/sentezza_n_19918_2016/</loc>
		<lastmod>2020-01-02T18:39:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-sviluppo-economico-nota-del-07-01-2020/risoluzionerapportodilavoroedesclusione/</loc>
		<lastmod>2020-01-24T21:29:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inl-nota-n-596-del-23-01-2020/inlnota596-2020-lavoro-detenuti/</loc>
		<lastmod>2020-02-04T07:49:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-1082-del-05-febbraio-2020/nota-n-1082-del-05022020-composizione-base-associativa-ets/</loc>
		<lastmod>2020-02-14T18:03:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-decreto-direttoriale-n-7-del-17-02-2020/dd_7_20-pdf/</loc>
		<lastmod>2020-02-23T10:38:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-risposta-interpello-n-58-del-13-02-2020/risposta-n-58-del-2020/</loc>
		<lastmod>2020-03-01T20:23:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/verbale-di-accordo-del-19-02-2020-per-il-rinnovo-del-ccnl-per-i-lavoratori-dello-spettacolo/44670-na200219-spettacolo-verbale-di-accordo-rinnovo-ccnl-cooperative-e-imprese-sociali/</loc>
		<lastmod>2020-03-01T20:34:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/verbale-di-accordo-del-19-02-2020-per-il-rinnovo-del-ccnl-per-i-lavoratori-dello-spettacolo/ccnl_guardie_fuochi/</loc>
		<lastmod>2020-03-01T20:37:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-2088-del-27-febbraio-2020/nota-direttoriale-n-2088-del-27-febbraio-2020/</loc>
		<lastmod>2020-03-08T17:55:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-2088-del-27-febbraio-2020/nota-direttoriale-n-2243-del-04032020-art4-comma2-cts-direzione-coordinamento-controllo-ets-prime-indicazioni/</loc>
		<lastmod>2020-03-08T18:01:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/decreto-cura-italia-provvedimenti-per-gli-enti-del-terzo-settore/photo_2020-03-16_17-50-52_104329/</loc>
		<lastmod>2020-03-18T08:25:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agevolazioni-alle-imprese-emergenza-covid-19/unnamed/</loc>
		<lastmod>2020-03-29T09:40:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-sviluppo-economico-nota-del-26-03-2020/8949-reg-1585298963759-trasmissione_2bassociazioni_2bnota_2bul_2bsospensione_2btermini/</loc>
		<lastmod>2020-03-30T09:00:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ebook/ebook2/</loc>
		<lastmod>2020-04-13T15:38:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inps-circolare-n-53-del-15-04-2020/circolare-numero-53-del-15-04-2020/</loc>
		<lastmod>2020-04-19T07:25:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/studio-agostini-10/bilancio-ets-2/</loc>
		<lastmod>2020-04-19T16:37:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-vi-ordinanza-n-7502-del-25-03-2020/cass-n-07502-2020/</loc>
		<lastmod>2020-04-26T17:41:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sara-agostini-stefano-chirico-11/agostini_chirico/</loc>
		<lastmod>2020-05-03T17:17:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-3979-del-04-05-2020/nota-3979-del-04052020-riscontro-quesito-perdita-volontaria-qualifica-impresa-sociale-e-regime-onlus/</loc>
		<lastmod>2020-05-08T14:20:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-4073-dello-08-05-2020/nota-4073-del-08052020-riscontro-fusione-per-incorporazione-cooperative-sociali/</loc>
		<lastmod>2020-05-08T14:24:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inail-limiti-minimi-di-retribuzione-imponibile-giornaliera-per-le-cooperative/index/</loc>
		<lastmod>2020-05-08T14:37:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inail-limiti-minimi-di-retribuzione-imponibile-giornaliera-per-le-cooperative/annotazione-2020-05-08-165454/</loc>
		<lastmod>2020-05-08T15:43:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-4314-del-18-05-2020/nota-4314-del-18052020-art82-co3-e-art101-co8-codice-terzo-settore/</loc>
		<lastmod>2020-05-20T08:39:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-4313-del-18-05-2020/nota-4313-del-18052020-trasformazione-da-odv-in-aps-e-viceversa-in-regime-transitorio/</loc>
		<lastmod>2020-05-20T08:41:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-4477-del-22-maggio-2020/nota-n-4477-del-22052020-statuti-ets-art5-cts/</loc>
		<lastmod>2020-05-31T05:49:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ebook/annotazione-2020-06-07-161102/</loc>
		<lastmod>2020-06-07T14:28:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-ordinanza-n-8446-del-04-05-2020/cass-n-8446-2020/</loc>
		<lastmod>2020-06-15T07:30:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/verbale-di-incontro-per-i-minimi-tabellari-del-ccnl-per-gli-addetti-alle-aziende-cooperative-metalmeccaniche/20_06_15-nuoviminimitabellari-coop-pdf/</loc>
		<lastmod>2020-06-18T07:59:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/verbale-di-accordo-del-16-06-2020-per-il-rinnovo-del-contratto-nazionale-delle-aziende-cooperative-di-trasformazione-di-prodotti-agricoli-e-zootecnici-e-lavorazione-prodotti-alimentari/accordo-16-giugno-2020-ccnl-trasformazionecoop-pdf/</loc>
		<lastmod>2020-06-19T07:37:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cancellazioni-delle-cooperative-piu-rapide-dal-registro-imprese/decreto-semplificazioni-520x245/</loc>
		<lastmod>2020-07-19T15:26:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-agricole-rivalutazione-dei-beni-dimpresa-per-la-copertura-delle-perdite/decreto-rilancio-86/</loc>
		<lastmod>2020-07-26T14:59:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-215-del-14-07-2020/risposta-n-215-del-2020/</loc>
		<lastmod>2020-07-27T06:24:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-245-del-05-08-2020/risposta-allinterpello-n-245-del-2020/</loc>
		<lastmod>2020-08-08T13:36:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-243-del-05-08-2020/risposta-allinterpello-n-243-del-2020/</loc>
		<lastmod>2020-08-08T13:41:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-6214-del-09-luglio-2020/nota-n-6214-del-09072020-riscontro-quesiti-in-materia-di-cts/</loc>
		<lastmod>2020-08-23T15:52:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-8115-del-14-agosto-2020/minlavoronota8115-2020-riscontro-quesito-srl-semplificata-impresa-sociale/</loc>
		<lastmod>2020-08-23T15:54:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-277-del-26-08-2020/risposta-n-277-del-26-agosto-2020/</loc>
		<lastmod>2020-08-27T15:13:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-8115-del-14-agosto-2020/minlavoronota8115-2020-riscontro-quesito-srl-semplificata-impresa-sociale-2/</loc>
		<lastmod>2020-09-07T15:48:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-9313-del-16-settembre-2020/nota-n-9313-del-16092020-ammissibilita-organo-di-amministrazione-monocratico-all-interno-degli-ets-art-26-cts/</loc>
		<lastmod>2020-09-20T09:22:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-sezioni-unite-sentenza-n-5593-del-28-02-2020/civile-ord-sez-un-n-5593-2020/</loc>
		<lastmod>2020-09-27T17:26:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/accordo-di-rinnovo-ccnl-per-i-lavoratori-delle-cooperative-del-settore-socio-sanitario-umanitario-assistenziale-educativo-e-di-inserimento-lavorativo/accordo-di-rinnovo-ccnl-per-i-lavoratori-delle-cooperative-del-settore-socio-sanitario-umanitario-assistenziale-educativo-e-di-inserimento-lavorativo/</loc>
		<lastmod>2020-09-28T18:54:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-sviluppo-economico-parere-del-01-10-2020/mise-parere-1ott2020/</loc>
		<lastmod>2020-10-03T17:55:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/runts-modalita-di-iscrizione-per-le-associazioni-non-riconosciute/runts/</loc>
		<lastmod>2020-10-10T10:06:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-imposta-registro-bollo-sui-contratti-appalto-le-odv/agenziaentrate-2/</loc>
		<lastmod>2020-10-10T10:12:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-sviluppo-economico-sospensione-vigilanza-cooperative-per-covid/ministerosviluppoeconomico-2/</loc>
		<lastmod>2020-10-10T10:12:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/anticipazione-naspi-ununica-soluzione-soci-lavoratori-cooperativa/inps/</loc>
		<lastmod>2020-10-10T14:10:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/runts-modalita-di-iscrizione-per-le-associazioni-riconosciute/technology-2082642_1280/</loc>
		<lastmod>2020-10-19T08:51:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-10979-del-22-ottobre-2020/nota-10979-del-22102020-applicabilita-art-17-comma-4-dlgs-n-117-del-2017-alle-cooperative-sociali/</loc>
		<lastmod>2020-10-23T11:23:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-10980-del-22-ottobre-2020/nota-n-10980-del-22102020-adeguamenti-statutari-associazioni-non-riconosciute-costituite-con-atto-pubblico/</loc>
		<lastmod>2020-10-23T11:28:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-sociali-e-rimborso-spese-ai-soci-volontari/volunteer-2055042_1920/</loc>
		<lastmod>2020-10-23T11:32:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-474-del-15-10-2020/risposta-n-474-del-15-ottobre-2020/</loc>
		<lastmod>2020-10-25T15:11:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-servizi-di-gestione-biblioteche-e-esenzione-iva/agenzia_entrate-3/</loc>
		<lastmod>2020-10-25T15:15:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-penale-sezione-iv-sentenza-n-27242-del-16-09-2020/cass-n-27242-2020/</loc>
		<lastmod>2020-11-01T11:02:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/colpa-del-presidente-di-cooperativa-per-linfortunio-al-socio-lavoratore/justice-2071539_1920/</loc>
		<lastmod>2020-11-01T11:08:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sara-agostini-44/pagine-da-243545_int/</loc>
		<lastmod>2020-11-01T16:43:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-11560-del-02-novembre-2020/nota-n-11560-del-02112020-art30-co2-art31-co1-cts-organo-di-controllo-revisore-legale-conti-decorrenza-obbligo/</loc>
		<lastmod>2020-11-05T10:21:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-ordinanza-n-22794-del-20-10-2020/cass-n-22794-2020/</loc>
		<lastmod>2020-11-10T15:07:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-ordinanza-n-25220-del-1011-2020/cass-n-25220-2020/</loc>
		<lastmod>2020-11-16T14:18:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-sviluppo-economico-nota-del-13-11-2020/firme-verbali/</loc>
		<lastmod>2020-11-24T10:20:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-sviluppo-economico-nota-del-13-11-2020/firme-verbali-2/</loc>
		<lastmod>2020-11-24T10:20:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-11734-del-04-novembre-2020/nota-11734-del-04112020-parere-diniego-iscrizione-sezione-speciale-registro-imprese/</loc>
		<lastmod>2020-12-05T16:20:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-12411-del-16-novembre-2020/nota-n-12411-del-16112020-soms-artt-42-e-43-cts/</loc>
		<lastmod>2020-12-05T16:22:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inl-nota-n-1101-del-14-12-2020/inl-nota-11-dicembre-2020-applicazione-artt-2-4-e-5-dlgs-n-276-2003-ai-consorzi-di-cooperative-prot/</loc>
		<lastmod>2020-12-15T08:35:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ispettorato-nazionale-del-lavoro-consorzi-e-attivita-di-intermediazione-di-lavoro/inl-2/</loc>
		<lastmod>2020-12-15T08:39:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/liquidazione-coatta-amministrativa-cooperative-depositi-telematici-a-roma/p4fa_1-k8y-u313027830820scf-593x443corriere-web-roma/</loc>
		<lastmod>2020-12-15T09:25:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/le-comunicazioni-del-commissario-ai-creditori-nella-liquidazione-coatta-amministrativa/index-2/</loc>
		<lastmod>2020-12-15T10:49:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/verbale-di-accordo-per-il-rinnovo-del-ccnl-per-i-lavoratori-dipendenti-da-aziende-cooperative-di-trasformazione-di-prodotti-agricoli-e-zootecnici-e-lavorazione-prodotti-alimentari/accordo-ccnl-agricoltura-02-12-2020/</loc>
		<lastmod>2020-12-19T18:35:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/2718/20170925_snciv/</loc>
		<lastmod>2020-12-21T16:38:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/tribunale-di-roma-nota-n-999-2020-del-18-11-2020/aoo_pit-registro-ufficiale-2020-0267490/</loc>
		<lastmod>2020-12-22T18:52:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/istruzioni-compilazione-relazioni-semestrali/all-2-istruzioni-compilazione/</loc>
		<lastmod>2020-12-22T21:53:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civile-sezione-i-ordinanza-n-25444-del-11-11-2020/20201111-n25444/</loc>
		<lastmod>2021-01-04T08:36:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/decreto-milleproroghe-e-assemblee-cooperative-fino-al-31-03-2021-in-modalita-on-line/learning-and-development-wiki/</loc>
		<lastmod>2021-01-11T17:15:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sara-agostini-45/coenp_2021_01_agostini/</loc>
		<lastmod>2021-01-11T20:00:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-293-del-12-gennaio-2021/nota-293-del-120120211/</loc>
		<lastmod>2021-01-17T19:08:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/consiglio-di-stato-sezione-i-11-febbraio-2020-n-408/cds-n-00408-2020/</loc>
		<lastmod>2021-01-18T12:09:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/la-liquidazione-coatta-amministrativa-delle-societa-cooperative-guida-per-i-commissari-liquidatori/lk_tw_motion_1/</loc>
		<lastmod>2021-01-26T07:12:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/la-liquidazione-coatta-amministrativa-delle-societa-cooperative-guida-per-i-commissari-liquidatori/lk_tw_statica_1/</loc>
		<lastmod>2021-01-26T07:15:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/la-liquidazione-coatta-amministrativa-delle-societa-cooperative-guida-per-i-commissari-liquidatori/sommario-2/</loc>
		<lastmod>2021-01-26T08:23:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/modello-redditi-2021-particolarita-per-le-societa-cooperative/agenziaentrate/</loc>
		<lastmod>2021-02-02T07:47:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/la-liquidazione-coatta-amministrativa-delle-societa-cooperative-guida-per-i-commissari-liquidatori-2/immagine-2021-01-21-145527/</loc>
		<lastmod>2021-02-09T09:37:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/modulo-accettazione-incarico-commissario-liquidatore/all-1-nuovo-modello-accettazione-incarico/</loc>
		<lastmod>2021-02-15T10:19:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-1309-del-06-febbraio-2019/nota-n-1309-del-06022019-discriminazioni-ammissione-associati/</loc>
		<lastmod>2021-02-17T08:12:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/la-liquidazione-coatta-amministrativa-delle-societa-cooperative-guida-per-i-commissari-liquidatori/yellow-and-purple-text-only-safety-culture-twitter-post2/</loc>
		<lastmod>2021-02-17T08:27:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inps-circolare-n-29-del-17-02-2021/circolare-numero-29-del-17-02-2021/</loc>
		<lastmod>2021-02-18T13:58:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/liquidazione-coatta-amministrativa-il-registro-del-commissario/916jivgctl-_ac_sl1500_/</loc>
		<lastmod>2021-02-21T14:22:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civile-sezione-unite-sentenza-n-2608-del-04-02-2021/cass-n-02608-2021/</loc>
		<lastmod>2021-03-01T15:24:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/modalita-di-deposito-dei-bilanci-delle-cooperative/unioncamere/</loc>
		<lastmod>2021-03-05T14:42:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-v-ordinanza-n-6855-del-11-03-2021/cass-n-06855-2021/</loc>
		<lastmod>2021-03-15T10:28:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-circolare-n-2-del-05-marzo-2021/circolare-n-2-del-05032021-reti-associative/</loc>
		<lastmod>2021-03-22T12:31:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-circolare-n-2-del-05-marzo-2021/nota-3877-del-19032021-differenziazione-quorum-assembleari-verifiche-uffici-runts/</loc>
		<lastmod>2021-03-22T12:32:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-184-del-16-03-2021/risposta_184_16-03-20211/</loc>
		<lastmod>2021-03-23T09:53:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-3959-del-22-marzo-2021/nota-3959-del-22032021-parere-applicabilita-art-71-cts-alle-imprese-sociali/</loc>
		<lastmod>2021-03-29T08:13:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-decreto-n-72-del-31-marzo-2021/dm-72-del-310320211/</loc>
		<lastmod>2021-04-11T18:11:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-ordinanza-n-9231-del-06-04-2021/cassazione-n-9231-2021/</loc>
		<lastmod>2021-04-18T13:22:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-239-del-13-04-2021/risposta_239_13-04-2021/</loc>
		<lastmod>2021-04-18T14:00:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-5176-del-16-aprile-2021/nota-5176-del-16042021-indicazioni-decorrenza-adempimento-obbligo-redazione-bilancio-sociale1/</loc>
		<lastmod>2021-04-21T09:10:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-253-del-15-04-2021/risposta_253_15-04-2021/</loc>
		<lastmod>2021-04-21T17:47:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-269-del-20-04-2021/risposta_269_20-04-2021/</loc>
		<lastmod>2021-04-21T18:03:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-274-del-20-04-2021/risposta_274_20-04-2021/</loc>
		<lastmod>2021-04-21T18:05:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-sociali-di-tipo-a-e-superbonus-110/agenzia-entrate3/</loc>
		<lastmod>2021-04-23T11:22:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-penale-sezione-v-sentenza-n-13063-del-12-02-2021/cass-penale-n-13063-2021/</loc>
		<lastmod>2021-05-02T16:08:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-v-ordinanza-n-11701-del-05-05-2021/cass-n-11701-2021/</loc>
		<lastmod>2021-05-11T08:33:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/studio-agostini-11/irap-2021/</loc>
		<lastmod>2021-05-26T07:04:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/studio-agostini-12/ced39_2125-30/</loc>
		<lastmod>2021-05-26T07:14:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/studio-agostini-12/ced39_2125-30-2/</loc>
		<lastmod>2021-05-26T12:00:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-circolare-21-maggio-2021-n-1/circolare-coop-edilizie/</loc>
		<lastmod>2021-05-31T07:04:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-sviluppo-economico-direttiva-n-03-2021-del-21-05-2021/prevalenza/</loc>
		<lastmod>2021-05-31T09:07:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-7180-del-28-maggio-2021/nota-7180-del-28052021-vidimazione-registro-dei-volontari/</loc>
		<lastmod>2021-05-31T16:51:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/min-sviluppo-economico-circolare-21-maggio-2021-n-1/circolare-coop-edilizie-003/</loc>
		<lastmod>2021-06-01T09:57:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ipotesi-di-accordo-per-il-rinnovo-del-ccnl-per-gli-addetti-alle-aziende-cooperative-metalmeccaniche-del-31-05-2021/ipotesi-di-accordo-ccnl-cooperative/</loc>
		<lastmod>2021-06-06T20:24:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-375-del-25-05-2021/risposta-allinterpello-n-375-del-25-maggio-2021/</loc>
		<lastmod>2021-06-06T20:36:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-388-del-03-giugno-2021/risposta-allinterpello-n-388-del-3-giugno-2021/</loc>
		<lastmod>2021-06-06T20:40:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-400-del-10-06-2021/risposta-allinterpello-n-400-del-10-giugno-2021/</loc>
		<lastmod>2021-06-13T08:26:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-provvedimento-n-155130-del-17-06-2021/provvedimento-ru-155130/</loc>
		<lastmod>2021-06-23T06:51:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-autotrasporto-e-riduzione-pedaggi-autotradali-per-il-2020/index-3/</loc>
		<lastmod>2021-06-23T07:37:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-8452-del-24-giugno-2021/nota-8452-del-24062021-deposito-bilancio-sociale-cooperative-sociali-termine-presentazione/</loc>
		<lastmod>2021-07-01T05:59:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-circolare-n-6-del-25-giugno-2021/circolare-ministeriale-6-del-25062021/</loc>
		<lastmod>2021-07-01T06:01:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzie-delle-entrate-risposta-interpello-n-448-del-25-06-2021/risposta-n-448-del-20211/</loc>
		<lastmod>2021-07-12T08:11:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inps-circolare-n-100-del-08-07-2021/circolare_numero_100_del_08-07-2021/</loc>
		<lastmod>2021-07-12T08:52:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-517-del-27-07-2021/risposta-517-del-2021/</loc>
		<lastmod>2021-08-22T09:19:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-541-del-09-08-2021/risposta_541_09-08-2021/</loc>
		<lastmod>2021-08-22T09:23:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/liquidazione-coatta-amministrativa-e-note-variazione-iva/iva/</loc>
		<lastmod>2021-08-22T10:56:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inps-messaggio-n-2892-del-16-08-2021/messaggio_numero_2892_del_16-08-2021/</loc>
		<lastmod>2021-08-22T14:33:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contributo-di-revisione-2021-2022/dm-11-giugno-2021/</loc>
		<lastmod>2021-08-23T13:56:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-11029-del-03-agosto-2021/nota-11029-del-03082021-approvazione-bilancio-sociale-2020-fondazioni-onlus-non-ancora-ets/</loc>
		<lastmod>2021-08-30T06:48:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/format-di-calcolo-per-il-contributo-di-revisione-2021-2022-per-le-cooperative/images/</loc>
		<lastmod>2021-09-12T17:58:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-586-del-15-09-2021/risposta_586_15-09-2021/</loc>
		<lastmod>2021-09-18T18:31:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-risposta-interpello-n-610-del-17-09-2021/risposta_610_17-09-2021/</loc>
		<lastmod>2021-09-18T19:15:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/regione-siciliana-decreto-29-giugno-2021/g21-40/</loc>
		<lastmod>2021-09-18T21:02:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contributo-revisione-per-le-cooperative-della-sicilia-scadenza-il-16-dicembre-2021/regione_sicilia/</loc>
		<lastmod>2021-09-18T21:10:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-vi-ordinanza-n-26396-del-29-09-2021/cass-n-26396-2021/</loc>
		<lastmod>2021-10-19T07:36:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-decreto-direttoriale-n-561-del-26-10-2021/dd-561-del-26102021-provvedimento-avvio-runts/</loc>
		<lastmod>2021-10-28T07:27:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-sentenza-n-35367-del-18-11-2021/cass-n-35367-2021/</loc>
		<lastmod>2021-11-21T11:25:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-tributaria-civile-sentenza-n-36362-del-23-11-2021/attachment/36362/</loc>
		<lastmod>2021-11-27T18:44:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-18244-del-30-11-2021/nota-n-18244-del-30112021-quesiti-sulla-disciplina-degli-ets/</loc>
		<lastmod>2021-12-03T10:34:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-i-sentenza-n-29245-del-20-10-202/cass-n-29245-2021/</loc>
		<lastmod>2021-12-12T10:57:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-19447-del-21-12-2021/riscontro_-fimiv_5x1000_soms-prot-19447-del-21-12-2021/</loc>
		<lastmod>2021-12-26T10:58:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-845-del-21-12-2021/risposta-n-845-del-2021/</loc>
		<lastmod>2021-12-26T14:00:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-813-del-15-12-2021/risposta_813_15-12-2021-1/</loc>
		<lastmod>2021-12-27T18:02:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-19740-del-29-12-2021/nota-19740-del-29122021-art-13-cts-modelli-bilancio-dm-39-2020-onlus/</loc>
		<lastmod>2021-12-30T09:59:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inps-circolare-n-02-del-04-01-2022/circolare_numero_2_del_04-01-2022/</loc>
		<lastmod>2022-01-16T09:00:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-circolare-n-20-e-del-29-12-2021/20211229-circolare-modifiche-art_26-dpr-633/</loc>
		<lastmod>2022-01-25T07:26:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-consulenza-guridica-n-2-del-25-01-2022/risposta_2-pdf/</loc>
		<lastmod>2022-01-30T10:01:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-agenzia-entrate-interpello-n-47-del-21-01-2022/risposta_47_21-01-2022/</loc>
		<lastmod>2022-01-30T11:00:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/oic-35-nuovo-principio-contabile-per-gli-enti-del-terzo-settore/oic/</loc>
		<lastmod>2022-02-11T07:39:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-penale-sezione-5-sentenza-n-34038-del-18-06-2021/cass-penale-sent-n-34038-del-2021/</loc>
		<lastmod>2022-02-28T11:01:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/verbale-di-accordo-del-03-03-2022-per-il-rinnovo-del-ccnl-per-i-lavoratori-dipendenti-delle-imprese-edili-e-affini-e-delle-cooperative/rinnovo-verbale-di-accordo-3-03-22/</loc>
		<lastmod>2022-03-07T08:02:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzie-delle-entrate-risposta-interpello-n-92-del-03-03-2022/risposta_92_03-03-2022/</loc>
		<lastmod>2022-03-08T11:03:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzie-delle-entrate-risposta-interpello-n-92-del-03-03-2022/risposta_92_03-03-2022-2/</loc>
		<lastmod>2022-03-08T11:03:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-agenzia-entrate-interpello-n-148-del-22-03-2022/risposta-n-148-del-2022/</loc>
		<lastmod>2022-03-22T14:26:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-agenzia-entrate-interpello-n-130-del-21-03-2022/risposta_130_21-03-2022/</loc>
		<lastmod>2022-03-22T14:57:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-vi-ordinanza-n-9357-del-22-03-2022/cass-n-09357-del-22-03-2022/</loc>
		<lastmod>2022-03-29T14:39:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/studio-agostini-13/irap-2022/</loc>
		<lastmod>2022-04-03T15:52:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-5941-del-05-04-2022/nota-5941-del-05042022-ordinamento-contabile-ets/</loc>
		<lastmod>2022-04-10T08:56:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-risposta-interpello-n-221-2022-del-27-04-2022/risposta_221_27-04-2022/</loc>
		<lastmod>2022-05-02T20:04:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-245-del-05-05-2022/risposta_245_05-05-2022/</loc>
		<lastmod>2022-05-08T13:54:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/corte-costituzionale-sentenza-n-93-2022-del-24-03-2022/pronuncia_93_2022/</loc>
		<lastmod>2022-05-15T15:10:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-i-ordinanza-n-17667-del-31-05-2022/cass-n-17667-del31-05-2022/</loc>
		<lastmod>2022-06-08T07:45:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inps-messaggio-n-2350-del-08-06-2022/messaggio_numero_2350_del_08-06-2022/</loc>
		<lastmod>2022-06-13T16:17:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ebook/guida-al-verbale-di-revisione-delle-societa-cooperative_1310032/</loc>
		<lastmod>2022-06-14T06:34:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-34-9184-del-16-06-2022/nota-9184-del-16062022-attestazione-notarile-patrimonio-minimo/</loc>
		<lastmod>2022-06-18T08:48:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/camera-commercio-di-roma-e-modalita-di-deposito-delibere-dellassemblea/logo_cciaa/</loc>
		<lastmod>2022-06-18T10:03:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/verbale-di-incontro-per-definire-la-quota-di-incremento-retributivo-per-i-lavoratori-delle-aziende-cooperative-metalmeccaniche/n_lav_27062022-ddf_metalmeccanica-coop-aumenti-pdf/</loc>
		<lastmod>2022-07-03T12:48:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/anac-contratti-a-misura-e-controllo-sulle-prestazioni-delle-cooperative-sociali/anac_def/</loc>
		<lastmod>2022-07-03T17:38:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-circolare-n-23-e-del-23-06-2022/circolare-superbonus-23-06-2022/</loc>
		<lastmod>2022-07-06T07:28:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-10358-del-14-07-2022/nota-10358-del-14072022-mod-d-rendiconto-per-cassa-quesito-riscontro/</loc>
		<lastmod>2022-07-16T13:42:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inps-messaggio-n-2864-del-18-07-2022/messaggio_numero_2864_del_18-07-2022/</loc>
		<lastmod>2022-07-19T14:34:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ebook/sommario-4/</loc>
		<lastmod>2022-07-23T07:38:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-i-ordinanza-n-23602-del-28-07-2022/cass-n-23602-del-28-07-2022/</loc>
		<lastmod>2022-08-02T15:16:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/studio-agostini-14/pagine-da-255422_int/</loc>
		<lastmod>2022-08-03T05:51:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/modalita-di-tassazione-dei-ristorni-imputati-a-capitale-sociale/index-5/</loc>
		<lastmod>2022-08-03T05:55:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-circolare-n-0011379-del-04-08-2022/nota-11379-del-04082022-art5-cts-nozione-interesse-sociale-e-particolare-interesse-sociale/</loc>
		<lastmod>2022-08-17T06:31:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-407-del-04-08-2022/risposta-allinterpello-n-407-del-4-agosto-2022/</loc>
		<lastmod>2022-08-17T15:12:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/studio-agostini-15/ced52_2222-26/</loc>
		<lastmod>2022-09-07T07:32:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/tribunale-roma-ordinanza-n-51402-del-31-08-2022/ordinanza-trib-roma/</loc>
		<lastmod>2022-09-12T06:59:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-sociali-vietato-il-finanziamento-ai-partiti-politici/soldi-cash/</loc>
		<lastmod>2022-09-17T16:06:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-sviluppo-economico-decreto-direttoriale-del-01-08-2022/decreto_direttoriale_vitale_1_agosto_2022-pdf/</loc>
		<lastmod>2022-09-30T16:00:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/nuova-edizione-della-guida-per-i-commissari-liquidatori-di-societa-cooperative/copertina-2/</loc>
		<lastmod>2022-09-30T16:18:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-ordinanza-n-30236-del-14-10-2022/cass-n-30236del-14-10-2022/</loc>
		<lastmod>2022-10-20T07:29:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-ordinanza-n-32289-del-02-11-2022/cass-n-32289-del-02-11-2022/</loc>
		<lastmod>2022-11-11T07:06:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sara-agostini-46/ced53_229-13/</loc>
		<lastmod>2022-11-11T07:20:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-17146-del-15-11-2022/nota-n-17146-del-15112022-redazione-deposito-bilanci-ets/</loc>
		<lastmod>2022-11-17T13:38:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ets-devo-depositare-al-runts-il-bilancio-del-2021/domanda-n-1/</loc>
		<lastmod>2022-11-17T13:59:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/fondazione-ets-riconosciuta-puo-redigere-il-bilancio-come-rendiconto-di-cassa/domanda-n-1-2/</loc>
		<lastmod>2022-11-23T15:39:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-ordinanza-n-34035-del-18-11-2022/cass-n-34037-del-17-11-2022/</loc>
		<lastmod>2022-11-23T16:23:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-18655-del-02-12-2022/nota-n-18655-del-02122022-trasmigrazione-ente-dotato-personalita-giuridica-iscrizione-runts-silenzio-assenso/</loc>
		<lastmod>2022-12-04T20:31:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/verbale-di-accordo-del-30-11-2022-per-il-rinnovo-del-ccnl-per-il-personale-non-imbarcato-delle-cooperative-di-pesca/accordo-di-rinnovo-ccnl-non-imbarcati-30-11-22/</loc>
		<lastmod>2022-12-07T10:23:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/rinnovo-ccnl-per-il-personale-non-imbarcato-delle-cooperative-di-pesca/depositphotos_115990194-stock-photo-mediterranean-fishing-boat-puliling-nets/</loc>
		<lastmod>2022-12-07T10:24:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-314-del-17-11-2022/nota-17314-del-17112022-applicabilita-art71-comma1-codice-terzo-settore/</loc>
		<lastmod>2022-12-07T11:25:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ets-e-destinazione-duso-degli-immobili/domanda-n-1-1/</loc>
		<lastmod>2022-12-07T11:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-vi-ordinanza-n-34821-del-25-11-2022/cass-n-34821-2022/</loc>
		<lastmod>2022-12-13T12:44:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzie-delle-entrate-risposta-interpello-n-593-del-19-12-2022/n_fis_19122022_interpello593-pdf/</loc>
		<lastmod>2022-12-21T09:40:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inail-circolare-n-45-del-16-12-2022/circolare-n-45_16-dicembre-2022/</loc>
		<lastmod>2022-12-28T13:05:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-d-d-n-396-del-13-12-2022/dd-396-del-13122022-agg-piattaforma-rendiconto-5x1000-1/</loc>
		<lastmod>2022-12-29T10:18:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/rendicontazione-del-5-per-mille-da-parte-degli-enti-del-terzo-settore/domanda-n-1-2-2/</loc>
		<lastmod>2022-12-29T10:24:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cinque-per-mille-proroga-per-le-onlus-al-31-dicembre-2023/domanda-n-1-3/</loc>
		<lastmod>2023-01-06T20:13:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/protocollo-straordinario-del-12-12-2022-per-il-rinnovo-del-ccnl-della-distribuzione-cooperativa/protocollo-straordinario-12-dicembre-2022/</loc>
		<lastmod>2023-01-07T18:21:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-sviluppo-economico-d-d-28-novembre-2022/codice_etico_professionisti_incaricati_002-1/</loc>
		<lastmod>2023-01-07T19:17:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/codice-etico-e-di-condotta-per-i-commissari-liquidatori-di-cooperative/download/</loc>
		<lastmod>2023-01-07T19:34:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/codice-etico-e-di-condotta-per-i-commissari-liquidatori-di-cooperative/ministerosviluppoeconomico/</loc>
		<lastmod>2023-01-07T19:35:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/chi-siamo/curriculum/</loc>
		<lastmod>2023-01-07T22:31:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sara-agostini-47/pagine-da-255425_int/</loc>
		<lastmod>2023-01-09T10:46:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/master-sulla-liquidazione-coatta-amministrativa-del-sole-24-ore/master-il-sole/</loc>
		<lastmod>2023-01-31T12:15:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/master-sulla-liquidazione-coatta-amministrativa-del-sole-24-ore/download-1/</loc>
		<lastmod>2023-01-31T20:10:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-184-del-31-01-2023/risposta-n-184_2023/</loc>
		<lastmod>2023-01-31T20:57:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-circolare-n-3-e-del-08-02-2023/circolare-10bis-art-119-dl-34-2020-1/</loc>
		<lastmod>2023-02-12T08:31:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/deduzione-per-lerogazione-liberale-di-un-immobile-ad-una-cooperativa-sociale/domanda-n-1-3-2/</loc>
		<lastmod>2023-02-19T10:34:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/vuoi-costituire-una-cooperativa-sociale-o-una-impresa-sociale/vuoi-costituire-una-co/</loc>
		<lastmod>2023-02-19T17:08:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-risposta-interpello-n-215-del-15-12-2023/risposta-n-215_2023-1/</loc>
		<lastmod>2023-02-20T19:22:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-risposta-interpello-n-219-del-21-02-2023/risposta-n-219_2023/</loc>
		<lastmod>2023-02-26T14:23:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/piccole-cooperative-e-agevolazioni-per-operazioni-di-workers-buyout/download-2/</loc>
		<lastmod>2023-03-04T21:34:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/modalita-di-deposito-dei-bilanci-delle-cooperative/guida-nazionale-unioncamere-bilanci-270223-1_0/</loc>
		<lastmod>2023-03-05T20:31:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-2904-del-03-03-2023/nota-2904-del-03032023-art-56-cts-convenzioni-aps-odv/</loc>
		<lastmod>2023-03-12T07:00:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/consiglio-di-stato-sezione-vi-ordinanza-31-marzo-2023-n-1264/ord-consiglio-di-stato/</loc>
		<lastmod>2023-04-02T08:02:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/lo-scioglimento-per-atto-dellautorita-delle-societa-cooperative-guida-per-i-commissari-liquidatori/immagine-2023-04-01-105754/</loc>
		<lastmod>2023-04-02T10:46:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-decreto-n-18-del-14-02-2023/dm-18-del-14022023-2/</loc>
		<lastmod>2023-04-02T19:21:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/studio-agostini-16/irap-2023/</loc>
		<lastmod>2023-04-04T21:16:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-284-del-05-04-2023/risposta-n-284_2023/</loc>
		<lastmod>2023-04-05T20:50:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-4581-del-06-04-2023/nota-n-4581-del-06042023-artt-21-26-35-cts-coerenza-e-ragionevolezza-ispirazione-confessionale-ets/</loc>
		<lastmod>2023-04-06T17:51:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-sviluppo-economico-nota-prot-n-14669-del-03-04-2023/nota-soci-volontari-prot-n-0104669-03-04-2023/</loc>
		<lastmod>2023-04-08T11:06:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ristorno-ai-soci-e-trattamento-fiscale/download-3/</loc>
		<lastmod>2023-04-08T17:52:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-delle-imprese-e-del-made-in-italy-decreto-direttoriale-19-aprile-2023/decreto_direttoriale_19_apr_23_cooperative/</loc>
		<lastmod>2023-05-01T14:26:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-i-sentenza-n-12119-del-13-04-2022/27461ggg/</loc>
		<lastmod>2023-05-01T15:07:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sara-agostini-48/ced60_23_17-20/</loc>
		<lastmod>2023-05-01T17:49:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/mimit-nota-prot-140439-n-del-11-04-2023/informativa-milleproroghe-e-2477-c-c-0140439-11-04-2023-1/</loc>
		<lastmod>2023-05-03T14:46:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/mimit-nota-prot-168983-n-del-11-05-2023/aoo_pit-registro_20ufficiale-2023-0168983/</loc>
		<lastmod>2023-05-14T20:21:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-5075-del-19-04-2023/m_lps-34-registro-ufficialeu-0005075-19-04-2023/</loc>
		<lastmod>2023-05-14T21:00:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-delle-imprese-e-del-made-in-italy-d-m-25-novembre-2021/3-dm-sanzioni/</loc>
		<lastmod>2023-05-22T20:37:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ispettorato-nazionale-del-lavoro-rapporto-2022-sui-controlli-nelle-cooperative/inl/</loc>
		<lastmod>2023-05-30T18:29:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/tribunale-di-tivoli-sezione-lavoro-sentenza-n-69-del-01-03-2023/tribunale-tivoli-sez-lavoro-sent-n-69-2023/</loc>
		<lastmod>2023-05-30T20:37:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperativa-sociale-in-lca-e-accertamento-credito-da-lavoro/giust/</loc>
		<lastmod>2023-05-30T20:46:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ipotesi-di-accordo-sottoscritto-il-30-05-2023-per-il-rinnovo-del-ccnl-della-vigilanza-privata-e-servizi-di-sicurezza/ipotesi-di-accordo-vigilanza-privata-e-servizi-di-sicurezza-30-maggio-2023/</loc>
		<lastmod>2023-06-11T14:38:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/verbale-di-incontro-del-23-06-2023-per-la-definizione-dei-minimi-tabellari-a-partire-dal-1-giugno-2023/verbale-23-06-2023-metalmecc/</loc>
		<lastmod>2023-06-26T07:32:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-delle-imprese-e-del-made-in-italy-direttiva-del-ministro-del-12-maggio-2023/direttiva_ministeriale_12mag23/</loc>
		<lastmod>2023-07-04T19:00:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-delle-imprese-e-del-made-in-italy-decreto-direttoriale-del-30-giugno-2023/dd_attuativo_30giu23/</loc>
		<lastmod>2023-07-04T19:08:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-8017-del-03-07-2023/nota-min-lav-3-luglio-2023-n-8017/</loc>
		<lastmod>2023-07-07T18:31:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-risposta-n-333-del-04-07-2023/risposta-n-333_2023/</loc>
		<lastmod>2023-07-08T06:10:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/mimit-nota-prot-n-221466-del-05-07-2023/aoo_pit-registro-ufficiale-2023-0221466-002/</loc>
		<lastmod>2023-07-08T06:59:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/10096-2/cass-n-21878-2023/</loc>
		<lastmod>2023-08-20T06:08:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inps-circolare-numero-70-del-26-07-2023/14318_circolare-numero-70-del-26-07-2023/</loc>
		<lastmod>2023-08-20T09:10:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-sociali-e-linee-guida-per-i-contratti-riservati/codice-appalti/</loc>
		<lastmod>2023-08-20T13:51:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-1-ordinanza-n-24013-del-07-08-2023/cass-n-24013-2023/</loc>
		<lastmod>2023-09-04T06:00:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sara-agostini-49/pagine-da-260525_int/</loc>
		<lastmod>2023-09-07T20:05:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/t-a-r-lazio-sentenza-n-13442-del-25-08-2023/tar-lazio-sent-13442-2023/</loc>
		<lastmod>2023-09-12T06:57:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/osservatorio-della-cooperazione/22604726-il-concetto-di-solidarieta-o-lavoro-di-squadra-quello-supporti-ogni-altro-riuscito-uomo-d-affari-completan/</loc>
		<lastmod>2023-09-18T14:44:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-penale-sezione-v-sentenza-n-37423-del-04-05-2023/cass-pen-n-37423-del-04-05-2023/</loc>
		<lastmod>2023-10-01T09:23:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-sentenza-n-27711-del-02-10-2023/cass-n-27711-del-02-10-2023/</loc>
		<lastmod>2023-10-09T14:04:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-v-ordinanza-n-27747-del-02-10-2023/cass-n-27747-2023/</loc>
		<lastmod>2023-10-14T07:45:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-ordinanza-n-28381-del-11-10-2023/cass-n-28381-2023/</loc>
		<lastmod>2023-10-23T06:46:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-penale-sezione-v-sentenza-n-37012-del-08-09-2023/cass-n-37012-2023/</loc>
		<lastmod>2023-10-28T13:53:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ebook/nuova-edizione/</loc>
		<lastmod>2023-10-28T14:54:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/no-al-fallimento-per-le-cooperative-sociali-solo-la-liquidazione-coatta-amministrativa/unnamed-1/</loc>
		<lastmod>2023-11-05T09:51:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-i-sentenza-n-29801-del-27-10-2023/cass-n-29801-2023/</loc>
		<lastmod>2023-11-05T09:53:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-i-sentenza-n-29801-del-27-10-2023/cass-n-29801-2023-2/</loc>
		<lastmod>2023-11-05T09:54:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperativa-sociale-e-corretto-inquadramento-degli-operatori-di-contact-center/pink-violet-minimal-instagram-carousel/</loc>
		<lastmod>2023-11-12T18:35:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-sentenza-n-27711-del-02-10-2023-2/cass-n-29078-2023/</loc>
		<lastmod>2023-11-12T18:55:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-12494-del-16-11-2023/m_lps-34-registro-ufficialeu-0012494-16-11-2023/</loc>
		<lastmod>2023-11-17T11:00:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-interpello-n-913-938-del-11-10-2023/agedrlaz_-114628_2023_921/</loc>
		<lastmod>2023-11-18T13:18:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/consiglio-di-stato-sezione-iv-sentenza-31-agosto-2023-n-13503/cs-n-n-13503-del-31-08-2023/</loc>
		<lastmod>2023-12-17T21:21:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-risoluzione-n-75-del-21-12-2023/risoluzione-n-75_2023/</loc>
		<lastmod>2023-12-26T10:08:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-maxideduzione-ires-per-lassunzione-di-persone-svantaggiate/disabilities-28076-sstock-1998995432/</loc>
		<lastmod>2024-01-06T09:45:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-14432-del-22-12-2023/n_imp_22122023_ml_nota_ets-pdf/</loc>
		<lastmod>2024-01-07T08:49:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-ordinanza-n-279-del-04-01-2024/cass-n-00279-2024/</loc>
		<lastmod>2024-01-22T14:32:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ipotesi-di-accordo-del-26-01-2024-per-il-rinnovo-del-ccnl-per-i-lavoratori-delle-cooperative-sociali/accordo-rinnovo-ccnl-coop-sociali-26-01-2024-1/</loc>
		<lastmod>2024-02-04T11:19:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civile-sezione-i-ordinanza-n-4625-del-21-02-2024/cass-n-04625-2024/</loc>
		<lastmod>2024-02-24T16:11:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-60-del-05-03-2024/risposta-n-60_2024/</loc>
		<lastmod>2024-03-10T10:53:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-70-del-13-03-2024/risposta-n-70_2024/</loc>
		<lastmod>2024-03-21T18:13:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-delle-imprese-e-del-made-in-italy-decreto-direttoriale-del-23-febbraio-2024/modifica_decreto_direttoriale_30giu23-2/</loc>
		<lastmod>2024-03-26T18:29:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inps-messaggio-n-1167-del-19-0-2024/14822_messaggio-numero-1167-del-19-03-2024-1/</loc>
		<lastmod>2024-03-26T21:45:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/consiglio-nazionale-dottori-commercialisti-ed-esperti-contabili-4/attachment/1711710119683/</loc>
		<lastmod>2024-04-01T16:49:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-la-relazione-del-collegio-sindacale/download-4/</loc>
		<lastmod>2024-04-01T16:54:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-risoluzione-n-01-del-03-04-2024/risposta-n-1_2024/</loc>
		<lastmod>2024-04-04T18:27:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ipotesi-di-accordo-del-29-03-2024-per-il-rinnovo-del-ccnl-per-i-lavoratori-da-imprese-della-distribuzione-cooperativa/ipotesi-di-accordo-29-marzo-2024-light/</loc>
		<lastmod>2024-04-08T07:42:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/rinnovo-ccnl-delle-cooperative-sociali-e-aumento-tariffe-appalti/download-5/</loc>
		<lastmod>2024-05-05T17:34:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-6447-del-23-04-2024/nota-prot-6447-del-23042024/</loc>
		<lastmod>2024-06-01T17:23:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-6710-del-30-04-2024/nota-n-6710-del-30042024-art9cts-devoluzioneonlus/</loc>
		<lastmod>2024-06-01T17:27:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/questione-giuridica-un-ets-puo-devolvere-il-patrimonio-residuo-ad-una-onlus/beige-sfondo-e-semplice-bordo-buon-giorno-citazione/</loc>
		<lastmod>2024-06-02T19:12:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-penale-sezione-iii-sentenza-n-22867-del-06-06-2024/cass-n-22867-2024/</loc>
		<lastmod>2024-06-10T17:53:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-sviluppo-economico-nota-prot-n-0036921-del-20-06-2024/aoo_stv-registro-ufficiale-2024-0036921-2/</loc>
		<lastmod>2024-06-22T12:05:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/nasce-edizioni-cooperative-la-casa-editrice-per-le-cooperative/immagine-2024-06-22-152024/</loc>
		<lastmod>2024-06-22T13:20:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/nasce-edizioni-cooperative-la-casa-editrice-per-le-cooperative/edizioni-cooperative/</loc>
		<lastmod>2024-06-22T13:25:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-ordinanza-n-16848-del-19-06-2024/cass-ordinanza-n-16848-2024/</loc>
		<lastmod>2024-07-01T19:16:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-esempio-pratico-per-la-maxideduzione-ires-per-le-nuove-assunzioni/download-2-2/</loc>
		<lastmod>2024-07-07T15:37:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/lca-e-scioglimenti-domande-tardive-secondo-il-tribunale-di-roma/download-7/</loc>
		<lastmod>2024-07-16T08:15:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/accordo-del-09-07-2024-per-il-rinnovo-del-ccnl-per-i-quadri-direttivi-e-per-il-personale-delle-aree-professionali-delle-bcc/bcc_accordo_9luglio2024_rinnovo_ccnl_firmato/</loc>
		<lastmod>2024-07-16T15:22:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/novita-sullimu-per-gli-enti-non-commerciali/circolare-n-2-df-del-2024-novita-legge-di-bilancio-2024-imu-comodato/</loc>
		<lastmod>2024-07-21T07:32:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/evento-gratuito-di-edizioni-cooperative-focus-sulle-novita-cooperative/come-scegliere-i-font-giusti-2/</loc>
		<lastmod>2024-07-21T14:44:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/annuncio-di-presentazione-del-seminario-il-10-dicembre-2024-impresa-sociale/attachment/026102807/</loc>
		<lastmod>2024-08-05T18:36:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-011508-del-08-08-2024/nota-n-11508-del-08082024/</loc>
		<lastmod>2024-08-20T10:07:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-circolare-n-6-del-09-08-2024/circolare-n-6-del-09082024/</loc>
		<lastmod>2024-08-22T17:47:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/11283-2/decreto-direttoriale-n-50-dell8/</loc>
		<lastmod>2024-08-23T13:02:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-3-ordinanza-n-13365-del-16-05-2023/cass-n-13365-2023/</loc>
		<lastmod>2024-08-24T10:02:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sara-agostini-50/pagine-da-264530_int/</loc>
		<lastmod>2024-09-20T13:18:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/studio-agostini-17/irap-2024/</loc>
		<lastmod>2024-09-24T06:25:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/correttivo-codice-della-crisi-novita-per-la-liquidazione-coatta-amministrativa/crisis/</loc>
		<lastmod>2024-09-30T15:29:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-sviluppo-economico-decreto-25-ottobre-2006/image_20241003_0001/</loc>
		<lastmod>2024-10-03T07:41:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/gestione-contributiva-agricola-iscrizione-e-sospensione-per-cooperative-agricole/immagine-2024-10-12-181217/</loc>
		<lastmod>2024-10-12T16:12:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/enti-del-terzo-settore-donazione-di-medicinali-veterinari-per-animali/images-5/</loc>
		<lastmod>2024-10-19T13:23:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/vigilanza-sulle-societa-cooperative-novita/edizioni-cooperative-2/</loc>
		<lastmod>2024-10-20T19:40:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-sentenza-n-26071-del-04-10-2024/cass-n-26071-2024/</loc>
		<lastmod>2024-10-27T16:19:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/invito-al-1-seminario-sulla-vigilanza-delle-societa-cooperative-5-dicembre-2024/giorno-1-seminario-5-dicembre-2024/</loc>
		<lastmod>2024-10-27T17:04:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ebook/immagine-2024-11-06-103230/</loc>
		<lastmod>2024-11-06T09:56:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/tribunale-di-vercelli-settore-fallimentare-sentenza-del-21-10-2024-n-996/sentenza_tribunale_di_vercelli_-_n-_r-g-_00000996_2024_del_21_10_2024_pubblicata_il_21_10_2024/</loc>
		<lastmod>2024-11-13T09:02:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-15849-del-19-11-2024/nota-n-15849-del-19-novembre-2024-patrimonio-ets-intangible-assets/</loc>
		<lastmod>2024-11-21T07:43:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/invito-al-2-seminario-sulla-vigilanza-delle-societa-cooperative-12-dicembre-2024/giorno-2-seminario-12-dicembre/</loc>
		<lastmod>2024-11-24T18:26:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-oggetto-del-contratto-di-appalto-e-il-ccnl-da-applicare/download-4-2/</loc>
		<lastmod>2024-11-24T18:33:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/seminario-per-i-commissari-liquidatori-delle-procedure-di-liquidazione-coatta-amministrativa/lca1/</loc>
		<lastmod>2024-12-03T11:03:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ipotesi-di-accordo-del-06-12-2024-per-il-rinnovo-del-ccnl-logistica-trasporto-merci-e-spedizioni/ccnllogisticatrasportospedizioni2024/</loc>
		<lastmod>2024-12-15T20:40:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/invito-al-3-seminario-sulla-vigilanza-delle-cooperative/blue-and-yellow-modern-digital-marketing-flyer-2/</loc>
		<lastmod>2024-12-15T21:12:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/reverse-charge-nella-logistica-nuove-regole-fiscali-e-impatti-per-le-cooperative/legge-di-bilancio-2025/</loc>
		<lastmod>2025-01-02T17:28:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/reverse-charge-nella-logistica-nuove-regole-fiscali-e-impatti-per-le-cooperative/legge-bilancio-2025/</loc>
		<lastmod>2025-01-02T17:30:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/invito-al-seminario-sulla-vigilanza-delle-societa-cooperative-16-gennaio-2025/vigilanza-nuovo-incontro/</loc>
		<lastmod>2025-01-02T17:42:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/invito-al-1-seminario-sulla-liquidazione-coatta-amministrativa-delle-societa-cooperative-27-gennaio-2025/lca1-2/</loc>
		<lastmod>2025-01-02T18:10:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ebook/immagine-2025-01-21-143023/</loc>
		<lastmod>2025-01-22T14:57:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-809-del-20-01-2025/nota-n-809-del-20-gennaio-2025-1/</loc>
		<lastmod>2025-02-02T22:18:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/corte-appello-di-ancona-sentenza-del-17-01-2025-n-86/sentenza_corte_di_appello_di_ancona_n-_86_2025_-_n-_r-g-_00001048_2024_del_17_01_2025_pubblicata_il_17_01_2025/</loc>
		<lastmod>2025-02-04T13:58:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/seminario-per-i-commissari-liquidatori-delle-procedure-di-scioglimento-per-atto-dellautorita-2/carosello-instagram-moderno-fucsia-blu/</loc>
		<lastmod>2025-02-04T16:12:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/schema-consorzio-cooperative-e-meccanismo-fraudolento/cass-penale-n-05168-2025/</loc>
		<lastmod>2025-02-16T08:21:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/invito-al-seminario-sulla-scioglimento-per-atto-dellautorita-delle-societa-cooperative-18-marzo-2025/blue-and-yellow-modern-digital-marketing-flyer-5/</loc>
		<lastmod>2025-02-16T10:16:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/invito-al-seminario-sulla-scioglimento-per-atto-dellautorita-delle-societa-cooperative-18-marzo-2025/immagine-2025-02-16-111709/</loc>
		<lastmod>2025-02-16T10:17:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ipotesi-di-accordo-del-21-02-2025-per-il-rinnovo-del-ccnl-per-i-dipendenti-delle-cooperative-edili/2025-2-21_verbale_rinnovo_ccnledili/</loc>
		<lastmod>2025-03-02T20:40:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-delle-imprese-e-del-made-in-italy-d-m-05-marzo-2025/decreto_revisioni_e_modulistica/</loc>
		<lastmod>2025-04-01T18:39:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-delle-imprese-e-del-made-in-italy-d-m-05-marzo-2025-2/3_decreto__ispezioni_straordinarie_e_modulistica/</loc>
		<lastmod>2025-04-01T19:50:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-delle-imprese-e-del-made-in-italy-d-m-05-marzo-2025-3/bcc_ispezioni-2/</loc>
		<lastmod>2025-04-01T19:55:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/studio-agostini-18/irap-2025/</loc>
		<lastmod>2025-04-13T18:43:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/invito-al-seminario-sulla-vigilanza-cooperativa-e-il-nuovo-verbale-di-revisione-20-maggio-2025/immagine-2025-04-13-211306/</loc>
		<lastmod>2025-04-13T19:13:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-ordinanza-n-10653-del-23-04-2025/cass-civ-n10653-2025/</loc>
		<lastmod>2025-04-28T05:46:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/novita-in-arrivo-formulario-della-liquidazione-coatta-amministrativa-delle-societa-cooperative/copertina-3/</loc>
		<lastmod>2025-05-03T13:01:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/lavoro-in-carcere-e-opportunita-per-il-mondo-delle-cooperative/download-2-3/</loc>
		<lastmod>2025-05-11T08:46:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ispezione-straordinaria-nelle-cooperative-finalita-e-poteri-ispettivi/one-step-at-a-time-youll-get-there-1/</loc>
		<lastmod>2025-05-18T09:38:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/corte-di-giustizia-tributaria-di-prato-sentenza-n-24-del-31-01-2025/sentenza_u66_24_2025/</loc>
		<lastmod>2025-05-25T17:25:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-delle-imprese-e-del-made-in-italy-d-d-del-10-giugno-2025/d-d-10-giugno-2025/</loc>
		<lastmod>2025-06-15T14:03:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/notizie-cooperative-iva-per-i-servizi-igienico-sanitari-resi-da-cooperative-sociali/docce-iva/</loc>
		<lastmod>2025-06-16T08:54:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/notizie-cooperative-iva-per-i-servizi-igienico-sanitari-resi-da-cooperative-sociali/0615-32-cover-3/</loc>
		<lastmod>2025-06-16T09:38:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sara-agostini-51/pagine-da-268249_int/</loc>
		<lastmod>2025-06-23T07:53:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-esclusione-del-socio-e-cessazione-del-rapporto-di-lavoro/esclusione-del-socio-e-cessazione-del-rapporto-di-lavoro-nelle-cooperative-di-produzione-e-lavoro-1/</loc>
		<lastmod>2025-06-24T17:53:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ipotesi-di-accordo-del-13-06-2025-per-il-rinnovo-del-ccnl-per-i-dipendenti-di-cooperative-di-servizi-di-pulizia-e-multiservizi/ipotesi-di-accordo-rinnovo-ccnl-firmato/</loc>
		<lastmod>2025-06-28T15:41:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/corte-costituzionale-sentenza-n-116-2025-del-21-07-2025/pronuncia_116_2025/</loc>
		<lastmod>2025-07-21T14:09:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-delle-imprese-e-del-made-in-italy-decreto-direttoriale-1-agosto-2025/direttive_commissari-2/</loc>
		<lastmod>2025-08-22T14:41:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-delle-imprese-e-del-made-in-italy-decreto-direttoriale-1-agosto-2025/dd-istruzioni/</loc>
		<lastmod>2025-08-22T14:53:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/invito-al-1-seminario-sulle-direttive-del-mimit-ai-commissari-liquidatori-di-cooperative-26-settembre-2025/immagine-2025-08-22-205350/</loc>
		<lastmod>2025-08-22T18:54:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/incontro-gratuito-di-approfondimento-sulla-sentenza-n-116-2025-della-corte-costituzionale/immagine-2025-08-22-210253/</loc>
		<lastmod>2025-08-22T19:03:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/incontro-gratuito-di-approfondimento-sulla-sentenza-n-116-2025-della-corte-costituzionale/immagine-2025-08-19-101348/</loc>
		<lastmod>2025-08-22T19:04:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/consiglio-di-stato-sez-vi-sentenza-05-agosto-2025-n-06939/sentenza-consiglio-stato-n-6939-2025-del-05-08-2025/</loc>
		<lastmod>2025-08-24T08:30:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/9720-2/miniatura-studio-ag/</loc>
		<lastmod>2025-08-24T11:46:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-sociali-e-contratto-di-co-co-co-per-le-prestazioni-socio-assistenziali-1-parte/miniatura-cococo1/</loc>
		<lastmod>2025-08-31T20:12:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ires-premiale/ires-premiale_copertina/</loc>
		<lastmod>2025-09-06T08:13:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/invito-al-2-seminario-sulle-direttive-del-mimit-ai-commissari-liquidatori-di-cooperative-7-ottobre-2025/lca-07-10-2025/</loc>
		<lastmod>2025-09-14T06:42:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/invito-al-2-seminario-sulle-direttive-del-mimit-ai-commissari-liquidatori-di-cooperative-7-ottobre-2025/immagine-2025-09-14-085535/</loc>
		<lastmod>2025-09-14T06:56:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/verbale-di-accordo-del-17-09-2025-per-il-corretto-inquadramento-degli-educatori-professionali-socio-pedagogici-delle-cooperative-sociali/verbale-di-accordo-educatori-comma-598-17-09-2025/</loc>
		<lastmod>2025-09-29T12:55:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-34-12962-del-23-09-2025/nota-n-12962-del-230925/</loc>
		<lastmod>2025-10-02T14:22:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-1-ordinanza-n-27765-del-17-10-2025/casss-civ-n-27765-2025/</loc>
		<lastmod>2025-10-26T19:37:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/video/immagine-2025-11-02-180824/</loc>
		<lastmod>2025-11-02T17:09:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/__trashed/cass-civ-n-23543-2022/</loc>
		<lastmod>2025-11-11T10:47:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-1-ordinanza-n-30032-del-13-11-2025/cass-civ-n30032-2025/</loc>
		<lastmod>2025-12-01T17:53:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/iva-al-5-per-le-prestazioni-delle-imprese-sociali-in-forma-societaria/5-percent-sticker-23622472/</loc>
		<lastmod>2025-12-14T11:42:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/bandi/chiesa-evangelica-valdese-bando-ordinario-otto-per-mille/domanda-n-1-2-3/</loc>
		<lastmod>2025-12-27T17:34:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/lavoratori-fragili-rafforzato-il-ruolo-delle-cooperative-sociali-e-imprese-sociali/progetto-senza-titolo/</loc>
		<lastmod>2025-12-31T15:56:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/naspi-anticipata/immagine-2026-01-06-163917/</loc>
		<lastmod>2026-01-06T15:47:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/iva-al-5-per-cooperative-sociali-e-imprese-sociali-partecipa-al-nostro-seminario-online/blue-and-yellow-modern-digital-marketing-flyer-7/</loc>
		<lastmod>2026-01-08T14:48:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-imposta-al-5-sugli-incrementi-retributivi-2026/ccnl-2/</loc>
		<lastmod>2026-01-19T08:50:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-sociali-imprese-sociali-iva-per-le-prestazioni-sanitarie/svolgere-attivita-di-interesse-generale-3/</loc>
		<lastmod>2026-02-17T08:56:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-circolare-n-1-del-19-febbraio-2026/_circolare_terzo_settore-n-1-del-19-febbraio-2026/</loc>
		<lastmod>2026-02-22T16:13:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/il-bilancio-delle-societa-cooperative-particolarita-della-nota-integrativa-seminario-on-line-il-21-aprile-2026/locandina-bilancio/</loc>
		<lastmod>2026-02-22T16:54:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-risposta-consulenza-giuridica-n-4-del-03-marzo-2026/risposta-n-4_2026/</loc>
		<lastmod>2026-03-04T07:31:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ebook/immagine-2026-04-06-161527/</loc>
		<lastmod>2026-04-06T14:16:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/iva-al-5-applicazione-nelle-cooperative-sociali-e-imprese-sociali-seminario-gratuito-on-line-il-09-aprile-2026/immagine-2026-04-06-163710/</loc>
		<lastmod>2026-04-06T14:39:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-5-ordinanza-n-8900-del-09-04-2026/cass-civ-n-08900-2026/</loc>
		<lastmod>2026-04-11T19:23:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-circolare-n-6-del-17-04-2026/circolare-n-6/</loc>
		<lastmod>2026-04-23T12:37:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/consiglio-di-stato-sez-v-sentenza-n-03082-del-20-aprile-2026/cs-03082-2026/</loc>
		<lastmod>2026-05-07T09:28:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-9981-del-22-06-2026/n_imp_23062026_min_lav-pdf/</loc>
		<lastmod>2026-06-25T07:53:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-129-del-25-06-2026/risposta-n-129_2026/</loc>
		<lastmod>2026-06-28T15:44:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-risposta-interpello-n-150-del-22-luglio-2026/risposta-n-150_2026/</loc>
		<lastmod>2026-07-25T14:06:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/13428-2/brown-and-white-modern-business-services-linkedin-post/</loc>
		<lastmod>2026-08-25T08:24:47+00:00</lastmod>
	</url>
</urlset>
<!-- XML Sitemap generated by Yoast SEO -->
<!--
Performance optimized by W3 Total Cache. Learn more: https://www.boldgrid.com/w3-total-cache/?utm_source=w3tc&utm_medium=footer_comment&utm_campaign=free_plugin

Object Caching 0/2957 objects using Redis
Page Caching using Disk: Enhanced 
Lazy Loading
Database Caching using Redis

Served from: www.studioagostini.org @ 2026-08-26 22:55:12 by W3 Total Cache
-->