<?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/sezione/approfondimenti/albo-delle-societa-cooperative/</loc>
		<lastmod>2017-08-26T20:20:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/fisco/annualita-2007/</loc>
		<lastmod>2017-10-30T16:47:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/fisco/annualita-2008/</loc>
		<lastmod>2017-08-22T15:26:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/fisco/annualita-2009/</loc>
		<lastmod>2017-08-22T15:47:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/fisco/annualita-2010/</loc>
		<lastmod>2017-08-22T16:05:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/fisco/annualita-2011/</loc>
		<lastmod>2017-08-23T18:34:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/fisco/annualita-2012/</loc>
		<lastmod>2017-08-23T18:50:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/fisco/annualita-2013/</loc>
		<lastmod>2017-08-23T19:02:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/fisco/annualita-2014/</loc>
		<lastmod>2017-08-23T19:09:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/fisco/annualita-2015/</loc>
		<lastmod>2017-08-24T06:31:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/fisco/annualita-2016/</loc>
		<lastmod>2019-10-17T07:43:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/fisco/annualita-2017/</loc>
		<lastmod>2018-09-26T05:56:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/fisco/annualita-2018/</loc>
		<lastmod>2018-12-03T07:17:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/fisco/annualita-2019/</loc>
		<lastmod>2023-11-23T13:52:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/fisco/annualita-2020/</loc>
		<lastmod>2020-10-26T06:52:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/fisco/annualita-2021/</loc>
		<lastmod>2022-01-03T10:24:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/fisco/annualita-2022/</loc>
		<lastmod>2022-08-29T14:11:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/fisco/annualita-2023/</loc>
		<lastmod>2023-11-19T09:22:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/fisco/annualita-2024/</loc>
		<lastmod>2024-04-07T21:09:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/fisco/annualita-2026/</loc>
		<lastmod>2026-07-12T14:09:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/approfondimenti/</loc>
		<lastmod>2024-04-01T20:59:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/approfondimenti/fisco-approfondimenti/</loc>
		<lastmod>2024-09-24T06:29:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/liquidazione-coatta-amministrativa/articoli/</loc>
		<lastmod>2017-08-26T19:58:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/approfondimenti/aspetti-normativi/</loc>
		<lastmod>2023-05-01T17:51:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/approfondimenti/atti-vari/</loc>
		<lastmod>2024-04-01T20:59:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/</loc>
		<lastmod>2025-01-02T17:30:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/ccnl-coop/</loc>
		<lastmod>2025-09-29T12:56:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/giurisprudenza/commissioni-tributarie/</loc>
		<lastmod>2025-05-25T17:28:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/giurisprudenza/consiglio-di-stato/</loc>
		<lastmod>2026-05-07T09:31:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/contributo-3/</loc>
		<lastmod>2017-11-17T19:04:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/approfondimenti/cooperative-sociali/</loc>
		<lastmod>2020-11-02T07:59:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/giurisprudenza/corte-costituzionale/</loc>
		<lastmod>2025-07-21T14:09:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/giurisprudenza/corte-di-cassazione-2010/</loc>
		<lastmod>2017-08-25T09:57:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/giurisprudenza/corte-di-cassazione-2011/</loc>
		<lastmod>2017-08-25T10:18:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/giurisprudenza/corte-di-cassazione-2012/</loc>
		<lastmod>2017-08-26T06:30:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/giurisprudenza/corte-di-cassazione-2013/</loc>
		<lastmod>2017-08-26T06:53:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/giurisprudenza/corte-di-cassazione-2014/</loc>
		<lastmod>2017-08-26T06:59:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/giurisprudenza/corte-di-cassazione-2015/</loc>
		<lastmod>2017-08-26T07:09:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/giurisprudenza/corte-di-cassazione-2016/</loc>
		<lastmod>2020-01-02T18:39:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/giurisprudenza/corte-di-cassazione-2017/</loc>
		<lastmod>2018-01-16T09:37:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/giurisprudenza/corte-di-cassazione-2018/</loc>
		<lastmod>2018-10-23T06:58:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/giurisprudenza/corte-di-cassazione-2019/</loc>
		<lastmod>2019-12-10T21:06:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/giurisprudenza/corte-di-cassazione-2020/</loc>
		<lastmod>2022-06-19T08:06:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/giurisprudenza/corte-di-cassazione-2021/</loc>
		<lastmod>2022-03-01T08:17:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/giurisprudenza/corte-di-cassazione-2022/</loc>
		<lastmod>2025-11-11T10:48:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/giurisprudenza/corte-di-cassazione-2023/</loc>
		<lastmod>2024-08-24T10:02:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/giurisprudenza/corte-di-cassazione-2024/</loc>
		<lastmod>2024-10-30T13:49:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/giurisprudenza/corte-di-cassazione-2025/</loc>
		<lastmod>2025-10-26T19:40:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/giurisprudenza/corte-di-cassazione-2026/</loc>
		<lastmod>2026-06-14T17:12:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/diritto-cooperativo/</loc>
		<lastmod>2024-10-20T13:13:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/approfondimenti/dispense-professionali/</loc>
		<lastmod>2025-04-13T18:44:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/liquidazione-coatta-amministrativa/documenti-per-il-ministero-sviluppo-economico/</loc>
		<lastmod>2025-08-22T14:53:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/impresa-sociale/fisco-impresa-sociale/</loc>
		<lastmod>2026-02-22T16:14:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/fisco/</loc>
		<lastmod>2023-11-23T13:52:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/foto/</loc>
		<lastmod>2026-02-22T16:54:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/giurisprudenza/</loc>
		<lastmod>2022-09-12T08:22:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/liquidazione-coatta-amministrativa/giurisprudenza-relativa-alle-liquidazioni-coatte-amministrative/</loc>
		<lastmod>2025-12-01T17:56:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/impresa-sociale/</loc>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/in-evidenza/</loc>
		<lastmod>2026-04-28T11:04:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/lavoro/</loc>
		<lastmod>2026-02-08T13:40:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/leggi-regionali/</loc>
		<lastmod>2017-11-18T09:25:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/liquidazione-coatta-amministrativa/</loc>
		<lastmod>2024-07-16T14:21:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/news/</loc>
		<lastmod>2026-08-25T08:24:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/news-cooperative-ante-2017/</loc>
		<lastmod>2018-12-19T17:30:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/news-cooperative-ante-2017/news-cooperative-2010/</loc>
		<lastmod>2017-10-11T08:01:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/news-cooperative-ante-2017/news-cooperative-2011/</loc>
		<lastmod>2017-09-17T06:33:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/news-cooperative-ante-2017/news-cooperative-2012/</loc>
		<lastmod>2017-10-11T08:00:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/news-cooperative-ante-2017/news-cooperative-2013/</loc>
		<lastmod>2017-10-08T13:43:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/news-cooperative-ante-2017/news-cooperative-2014/</loc>
		<lastmod>2017-10-08T13:54:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/news-cooperative-ante-2017/news-cooperative-2015/</loc>
		<lastmod>2017-10-08T16:58:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/news-cooperative-ante-2017/news-cooperative-2016/</loc>
		<lastmod>2017-10-08T17:08:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/news-lca/</loc>
		<lastmod>2025-12-01T20:52:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/liquidazione-coatta-amministrativa/normativa/</loc>
		<lastmod>2026-02-22T11:08:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/impresa-sociale/normativa-generale/</loc>
		<lastmod>2026-03-24T09:57:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/pareri-commissione-centrale-delle-cooperative/</loc>
		<lastmod>2017-08-21T16:43:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/studio-agostini/</loc>
		<lastmod>2026-08-25T08:31:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/terzo-settore/</loc>
		<lastmod>2026-08-19T07:47:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/giurisprudenza/tribunali/</loc>
		<lastmod>2026-05-11T07:12:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/impresa-sociale/vigilanza-impresa-sociale/</loc>
		<lastmod>2026-02-22T11:38:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/approfondimenti/vigilanza/</loc>
		<lastmod>2025-06-23T07:55:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sezione/banca-dati/vigilanza-delle-societa-cooperative/</loc>
		<lastmod>2025-04-01T20:06:10+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 0/153 objects using Redis
Page Caching using Disk: Enhanced 
Lazy Loading
Database Caching using Redis

Served from: www.studioagostini.org @ 2026-08-26 22:55:04 by W3 Total Cache
-->