<?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/ministero-sviluppo-economico-nota-prot-n-14669-del-03-04-2023/</loc>
		<lastmod>2023-04-10T18:48:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ristorno-ai-soci-e-trattamento-fiscale/</loc>
		<lastmod>2023-04-10T19:54:09+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/studio-agostini-16/</loc>
		<lastmod>2023-04-16T19:27:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-4581-del-06-04-2023/</loc>
		<lastmod>2023-04-17T06:45:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/costo-orario-del-lavoro-per-i-dipendenti-delle-cooperative-edili-e-attivita-affini/</loc>
		<lastmod>2023-04-26T18:48:49+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-delle-imprese-e-del-made-in-italy-decreto-direttoriale-19-aprile-2023/</loc>
		<lastmod>2023-05-01T14:29:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-i-sentenza-n-12119-del-13-04-2022/</loc>
		<lastmod>2023-05-01T15:08:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sara-agostini-48/</loc>
		<lastmod>2023-05-01T17:51:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/valutazione-dei-revisori-del-ministero-e-assegnazione-degli-incarichi/</loc>
		<lastmod>2023-05-01T17:58:07+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/domande-tardive-nella-liquidazione-coatta-amministrativa-la-cassazione-si-discosta-dalla-giurisprudenza-di-merito/</loc>
		<lastmod>2023-05-01T17:59:54+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2017/11/incarichi-truccati-inchiesta-sui-giudici-di-pace.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2017/11/incarichi-truccati-inchiesta-sui-giudici-di-pace.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contributo-di-revisione-per-le-imprese-sociali-al-via-il-decreto/</loc>
		<lastmod>2023-05-07T16:16:02+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/imprese-sociali-approvati-i-verbali-per-i-controlli/</loc>
		<lastmod>2023-05-08T12:58:36+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/mimit-nota-prot-140439-n-del-11-04-2023/</loc>
		<lastmod>2023-05-08T12:59:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/la-doppia-funzione-dellorgano-di-controllo-nelle-societa-cooperative/</loc>
		<lastmod>2023-05-08T13:01:20+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/bilancio-sociale-delle-cooperative-e-pubblicazione-sul-sito-internet/</loc>
		<lastmod>2023-05-15T16:47:48+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-5075-del-19-04-2023/</loc>
		<lastmod>2023-05-15T16:48:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/mimit-nota-prot-168983-n-del-11-05-2023/</loc>
		<lastmod>2023-05-15T16:48:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-delle-imprese-e-del-made-in-italy-organo-di-controllo-nelle-cooperative/</loc>
		<lastmod>2023-05-15T16:50:58+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/seminario-il-sole-24-ore-sullimpresa-sociale/</loc>
		<lastmod>2023-05-15T16:52:04+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download-1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download-1.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/1-giugno-2023-al-via-nuove-sanzioni-per-le-cooperative/</loc>
		<lastmod>2023-05-23T06:54:37+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-delle-imprese-e-del-made-in-italy-d-m-25-novembre-2021/</loc>
		<lastmod>2023-05-23T06:55:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/tribunale-di-tivoli-sezione-lavoro-sentenza-n-69-del-01-03-2023/</loc>
		<lastmod>2023-05-31T07:37:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ispettorato-nazionale-del-lavoro-rapporto-2022-sui-controlli-nelle-cooperative/</loc>
		<lastmod>2023-05-31T08:26:59+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2017/10/inl.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2017/10/inl.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperativa-sociale-in-lca-e-accertamento-credito-da-lavoro/</loc>
		<lastmod>2023-05-31T08:33:04+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</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/</loc>
		<lastmod>2023-06-11T14:43:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-della-vigilanza-privata-ipotesi-di-accordo-del-ccnl/</loc>
		<lastmod>2023-06-11T16:50:43+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2019/01/accordo3.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2019/01/accordo3.jpg</image:loc>
		</image:image>
	</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/</loc>
		<lastmod>2023-06-26T07:40:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ccnl-cooperative-metalmeccaniche-e-aumento-dei-minimi-tabellari-dal-1-giugno-2023/</loc>
		<lastmod>2023-06-26T08:10:28+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/10/CCNL22.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/10/CCNL22.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-delle-imprese-e-del-made-in-italy-direttiva-del-ministro-del-12-maggio-2023/</loc>
		<lastmod>2023-07-04T19:07:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-delle-imprese-e-del-made-in-italy-decreto-direttoriale-del-30-giugno-2023/</loc>
		<lastmod>2023-07-04T19:09:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/15-settembre-2023-termine-per-iscriversi-nellelenco-dei-commissari-liquidatori/</loc>
		<lastmod>2023-07-04T20:30:04+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/decreto-lavoro-e-opportunita-per-le-cooperative-sociali/</loc>
		<lastmod>2023-07-05T06:03:14+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-8017-del-03-07-2023/</loc>
		<lastmod>2023-07-09T20:15:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/vidimazione-del-registro-dei-volontari-degli-enti-terzo-settore-e-imposta-di-bollo/</loc>
		<lastmod>2023-07-10T04:56:28+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/mimit-nota-prot-n-221466-del-05-07-2023/</loc>
		<lastmod>2023-07-10T04:58:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/organo-di-controllo-nelle-cooperative/</loc>
		<lastmod>2023-07-10T05:10:50+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/enti-filantropici-e-redazione-del-bilancio-sociale/</loc>
		<lastmod>2023-07-16T09:00:34+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inps-circolare-numero-70-del-26-07-2023/</loc>
		<lastmod>2023-08-27T09:16:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/reato-di-ostacolo-alla-vigilanza-cooperativa-ne-risponde-anche-il-prestanome/</loc>
		<lastmod>2023-08-28T06:25:53+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/10096-2/</loc>
		<lastmod>2023-08-28T06:27:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inps-disposizioni-accesso-al-fondo-di-garanzia/</loc>
		<lastmod>2023-08-28T07:23:54+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2017/11/INPS.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2017/11/INPS.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-1-ordinanza-n-24013-del-07-08-2023/</loc>
		<lastmod>2023-09-04T06:02:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/imprese-sociali-si-alla-produzione-di-energia-elettrica-da-fonti-rinnovabili/</loc>
		<lastmod>2023-09-04T06:18:53+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2017/10/camera-dei-deputati1.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2017/10/camera-dei-deputati1.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-sociali-e-linee-guida-per-i-contratti-riservati/</loc>
		<lastmod>2023-09-04T06:24:59+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/08/Codice-appalti-.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/08/Codice-appalti-.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/privilegio-cooperativo-con-la-revisione-mutualistica-solo-in-fase-concordataria/</loc>
		<lastmod>2023-09-04T06:26:40+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/t-a-r-lazio-sentenza-n-13442-del-25-08-2023/</loc>
		<lastmod>2023-09-12T06:59:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/appalti-cooperative-e-applicazione-della-clausola-sociale/</loc>
		<lastmod>2023-09-14T13:16:04+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/osservatorio-della-cooperazione/</loc>
		<lastmod>2023-09-19T15:14:56+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/09/22604726-il-concetto-di-solidarieta-o-lavoro-di-squadra-quello-supporti-ogni-altro-riuscito-uomo-d-affari-completan.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/09/22604726-il-concetto-di-solidarieta-o-lavoro-di-squadra-quello-supporti-ogni-altro-riuscito-uomo-d-affari-completan.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contributo-di-revisione-2023-2024-per-le-societa-cooperative-scadenza-il-08-ottobre-2023/</loc>
		<lastmod>2023-10-04T07:06:14+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-penale-sezione-v-sentenza-n-37423-del-04-05-2023/</loc>
		<lastmod>2023-10-04T07:08:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/liquidazione-coatta-amministrativa-cooperative-e-reato-di-aggravamento-del-dissesto/</loc>
		<lastmod>2023-10-04T07:16:31+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-costo-medio-orario-lavoratori-pulizie-e-multiservizi/</loc>
		<lastmod>2023-10-04T07:23:32+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-sentenza-n-27711-del-02-10-2023/</loc>
		<lastmod>2023-10-09T14:06:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-e-salario-minimo-applicabile-socio-lavoratore/</loc>
		<lastmod>2023-10-09T14:17:39+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-v-ordinanza-n-27747-del-02-10-2023/</loc>
		<lastmod>2023-10-18T05:51:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/studi-di-settore-e-isa-applicabilita-alle-societa-cooperative/</loc>
		<lastmod>2023-10-18T06:03:27+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-ordinanza-n-28381-del-11-10-2023/</loc>
		<lastmod>2023-10-23T06:53:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/rispetto-del-principio-di-parita-di-trattamento-dei-soci-di-cooperativa/</loc>
		<lastmod>2023-10-23T07:00:11+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/novita-guida-al-verbale-di-revisione-delle-societa-cooperative/</loc>
		<lastmod>2023-10-23T07:12:32+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2022/06/guida-al-verbale-di-revisione-delle-societa-cooperative_1310032.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2022/06/guida-al-verbale-di-revisione-delle-societa-cooperative_1310032.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-penale-sezione-v-sentenza-n-37012-del-08-09-2023/</loc>
		<lastmod>2023-10-30T09:03:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/dimissioni-dellamministratore-di-una-cooperativa-e-reato-di-bancarotta-documentale/</loc>
		<lastmod>2023-10-30T09:43:55+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-assoggettabilita-al-fallimento-delle-cooperative-sociali/</loc>
		<lastmod>2023-11-06T16:07:19+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/08/annogiudiziario2015_8-11528-U10801083108188sjD-U10801083884940j4-516x315@LaStampa-NAZIONALE.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/08/annogiudiziario2015_8-11528-U10801083108188sjD-U10801083884940j4-516x315@LaStampa-NAZIONALE.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/possibilita-di-fallimento-per-le-cooperative-sociali/</loc>
		<lastmod>2023-11-06T16:10:06+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2017/10/legal-450202_960_720.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2017/10/legal-450202_960_720.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-i-sentenza-n-29801-del-27-10-2023/</loc>
		<lastmod>2023-11-12T18:53:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/no-al-fallimento-per-le-cooperative-sociali-solo-la-liquidazione-coatta-amministrativa/</loc>
		<lastmod>2023-11-12T18:53:47+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/11/unnamed-1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/11/unnamed-1.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-sentenza-n-27711-del-02-10-2023-2/</loc>
		<lastmod>2023-11-12T18:58:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperativa-sociale-e-corretto-inquadramento-degli-operatori-di-contact-center/</loc>
		<lastmod>2023-11-14T14:55:59+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/11/pink-violet-minimal-instagram-carousel.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/11/pink-violet-minimal-instagram-carousel.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/impresa-sociale-si-alla-devoluzione-del-patrimonio-ad-un-socio/</loc>
		<lastmod>2023-11-19T09:20:27+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-interpello-n-913-938-del-11-10-2023/</loc>
		<lastmod>2023-11-19T09:22:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-sociali-requisiti-soggettivi-per-liva-al-5/</loc>
		<lastmod>2023-11-20T08:26:07+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-240-del-15-07-2019/</loc>
		<lastmod>2023-11-23T13:52:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-della-pesca-indennita-per-il-fermo-pesca/</loc>
		<lastmod>2023-11-27T13:19:50+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/comitati-sorveglianza-cooperative-al-via-lelenco-al-mimit/</loc>
		<lastmod>2023-11-27T13:20:05+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/lo-scioglimento-per-atto-dautorita-delle-societa-cooperative-seminario-il-24-gennaio-2023/</loc>
		<lastmod>2023-11-27T13:22:48+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download-1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download-1.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/societa-di-revisione-per-le-cooperative-convenzionate-con-il-mimit/</loc>
		<lastmod>2023-12-11T21:23:25+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/consiglio-di-stato-sezione-iv-sentenza-31-agosto-2023-n-13503/</loc>
		<lastmod>2023-12-17T21:23:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/basta-una-comunicazione-via-pec-per-lo-scioglimento-per-atto-dellautorita-di-una-cooperativa/</loc>
		<lastmod>2023-12-17T21:33:52+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sara-agostini-49/</loc>
		<lastmod>2023-12-23T10:01:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-risoluzione-n-75-del-21-12-2023/</loc>
		<lastmod>2023-12-26T21:01:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/enti-filantropici-e-possibilita-di-effettuare-investimenti-e-prestiti/</loc>
		<lastmod>2023-12-29T07:30:39+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-14432-del-22-12-2023/</loc>
		<lastmod>2024-01-07T08:52:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/legge-di-bilancio-2024-tutti-i-provvedimenti-per-le-cooperative/</loc>
		<lastmod>2024-01-07T09:48:41+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2017/10/camera-dei-deputati1.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2017/10/camera-dei-deputati1.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/organi-di-controllo-negli-enti-del-terzo-settore-e-obblighi-di-nomina/</loc>
		<lastmod>2024-01-07T09:49:35+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-maxideduzione-ires-per-lassunzione-di-persone-svantaggiate/</loc>
		<lastmod>2024-01-14T15:57:46+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/01/disabilities-28076-sstock-1998995432.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/01/disabilities-28076-sstock-1998995432.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-ordinanza-n-279-del-04-01-2024/</loc>
		<lastmod>2024-01-22T14:38:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/prescrizione-della-domanda/</loc>
		<lastmod>2024-01-22T15:04:33+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</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/</loc>
		<lastmod>2024-02-04T11:20:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ccnl-cooperative-sociali-previsti-aumenti-in-busta-paga-e-la-14/</loc>
		<lastmod>2024-02-04T21:45:44+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/09/22604726-il-concetto-di-solidarieta-o-lavoro-di-squadra-quello-supporti-ogni-altro-riuscito-uomo-d-affari-completan.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/09/22604726-il-concetto-di-solidarieta-o-lavoro-di-squadra-quello-supporti-ogni-altro-riuscito-uomo-d-affari-completan.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/soci-e-lavoratori-delle-cooperative-sociali-quanto-aumentano-le-retribuzioni/</loc>
		<lastmod>2024-02-20T08:49:41+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2022/09/Soldi-cash-.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2022/09/Soldi-cash-.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civile-sezione-i-ordinanza-n-4625-del-21-02-2024/</loc>
		<lastmod>2024-02-25T16:51:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/liquidazione-coatta-amministrativa-ammissione-credito-professionisti-con-privilegio/</loc>
		<lastmod>2024-02-25T17:02:30+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-60-del-05-03-2024/</loc>
		<lastmod>2024-03-10T10:56:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contabilita-bilancio-e-controlli-nelle-cooperative-di-produzione-e-lavoro/</loc>
		<lastmod>2024-03-10T13:44:23+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download-1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download-1.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/commissari-liquidatori-di-cooperative-in-quale-fascia-sono/</loc>
		<lastmod>2024-03-10T13:56:34+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-70-del-13-03-2024/</loc>
		<lastmod>2024-03-21T18:16:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperativa-cede-alloggi-sociali-iva-al-10/</loc>
		<lastmod>2024-03-24T15:11:15+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inps-messaggio-n-1167-del-19-0-2024/</loc>
		<lastmod>2024-03-26T21:46:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-delle-imprese-e-del-made-in-italy-decreto-direttoriale-del-23-febbraio-2024/</loc>
		<lastmod>2024-03-27T08:00:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/modificati-i-criteri-per-la-scelta-dei-commissari-liquidatori-di-cooperative/</loc>
		<lastmod>2024-03-27T08:41:23+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-edilizie-iva-applicata-agli-alloggi-assegnati/</loc>
		<lastmod>2024-03-29T07:31:21+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/consiglio-nazionale-dottori-commercialisti-ed-esperti-contabili-4/</loc>
		<lastmod>2024-04-01T20:59:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-la-relazione-del-collegio-sindacale/</loc>
		<lastmod>2024-04-01T21:08:01+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/04/download.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/04/download.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-risoluzione-n-01-del-03-04-2024/</loc>
		<lastmod>2024-04-07T21:09:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contabilizzazione-dei-ristorni-come-distribuzione-di-utili-rilevanti-ai-fini-irap/</loc>
		<lastmod>2024-04-07T21:44:12+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
	</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/</loc>
		<lastmod>2024-04-08T07:49:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/divisioni-del-mimit-che-si-occupano-di-lca-e-scioglimenti-delle-cooperative/</loc>
		<lastmod>2024-04-08T08:58:26+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ccnl-distribuzione-cooperativa-aumenti-fino-a-240-euro/</loc>
		<lastmod>2024-04-08T09:00:18+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/09/22604726-il-concetto-di-solidarieta-o-lavoro-di-squadra-quello-supporti-ogni-altro-riuscito-uomo-d-affari-completan.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/09/22604726-il-concetto-di-solidarieta-o-lavoro-di-squadra-quello-supporti-ogni-altro-riuscito-uomo-d-affari-completan.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-campagna-bilanci-2024/</loc>
		<lastmod>2024-04-22T21:08:42+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2021/03/unioncamere.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2021/03/unioncamere.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/rinnovo-ccnl-delle-cooperative-sociali-e-aumento-tariffe-appalti/</loc>
		<lastmod>2024-05-06T10:58:48+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/05/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/05/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/correttivo-codice-crisi-in-arrivo-novita-per-domande-tardive-nelle-liquidazioni-coatte-amministrative/</loc>
		<lastmod>2024-05-12T14:02:40+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/11/unnamed-1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/11/unnamed-1.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/modello-redditi-2024-particolarita-per-le-societa-cooperative/</loc>
		<lastmod>2024-05-19T16:27:17+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/modello-redditi-2023-particolarita-per-le-societa-cooperative/</loc>
		<lastmod>2024-05-19T16:30:11+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2020/10/Agenzia_Entrate-3.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2020/10/Agenzia_Entrate-3.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/decreto-coesione-opportunita-per-le-cooperative-del-centro-nord-italia/</loc>
		<lastmod>2024-05-26T20:12:13+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/05/download.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/05/download.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-6447-del-23-04-2024/</loc>
		<lastmod>2024-06-01T17:24:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-6710-del-30-04-2024/</loc>
		<lastmod>2024-06-01T17:28:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/resto-al-sud-2-0-opportunita-per-le-cooperative/</loc>
		<lastmod>2024-06-04T07:51:42+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/05/download.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/05/download.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/questione-giuridica-un-ets-puo-devolvere-il-patrimonio-residuo-ad-una-onlus/</loc>
		<lastmod>2024-06-04T07:52:18+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/06/Beige-Sfondo-e-Semplice-Bordo-Buon-Giorno-Citazione.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/06/Beige-Sfondo-e-Semplice-Bordo-Buon-Giorno-Citazione.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-penale-sezione-iii-sentenza-n-22867-del-06-06-2024/</loc>
		<lastmod>2024-06-10T18:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/autonomia-inesistente-delle-cooperative-e-condanna-dellamministratore-del-consorzio/</loc>
		<lastmod>2024-06-13T06:30:38+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-sociali-determinato-il-costo-medio-orario-per-i-lavoratori/</loc>
		<lastmod>2024-06-17T16:40:57+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/nasce-edizioni-cooperative-la-casa-editrice-per-le-cooperative/</loc>
		<lastmod>2024-06-22T15:55:46+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/06/edizioni-cooperative.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/06/edizioni-cooperative.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/soci-volontari-nelle-cooperative-sociali-chiarimenti-del-ministero/</loc>
		<lastmod>2024-06-22T19:40:08+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-sociali-qualificazione-dei-soci-volontari-e-differenze-con-i-soci-cooperatori/</loc>
		<lastmod>2024-06-23T19:45:11+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-ordinanza-n-16848-del-19-06-2024/</loc>
		<lastmod>2024-07-01T19:19:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/coop-in-scioglimento-per-atto-dellautorita-niente-fondo-garanzia-inps-senza-insolvenza/</loc>
		<lastmod>2024-07-01T19:26:31+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-esempio-pratico-per-la-maxideduzione-ires-per-le-nuove-assunzioni/</loc>
		<lastmod>2024-07-09T06:43:57+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/07/download-2.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/07/download-2.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/lca-e-scioglimenti-domande-tardive-secondo-il-tribunale-di-roma/</loc>
		<lastmod>2024-07-16T14:23:43+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/07/download.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/07/download.jpeg</image:loc>
		</image:image>
	</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/</loc>
		<lastmod>2024-07-16T15:22:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/novita-sullimu-per-gli-enti-non-commerciali/</loc>
		<lastmod>2024-07-21T19:25:03+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/07/download-2.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/07/download-2.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/rinnovo-contratto-collettivo-per-i-dirigenti-di-cooperative/</loc>
		<lastmod>2024-07-21T19:26:12+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/09/22604726-il-concetto-di-solidarieta-o-lavoro-di-squadra-quello-supporti-ogni-altro-riuscito-uomo-d-affari-completan.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/09/22604726-il-concetto-di-solidarieta-o-lavoro-di-squadra-quello-supporti-ogni-altro-riuscito-uomo-d-affari-completan.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/annuncio-di-presentazione-del-seminario-il-10-dicembre-2024-impresa-sociale/</loc>
		<lastmod>2024-08-05T18:55:16+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/08/026102807.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/08/026102807.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/rinnovo-del-contratto-collettivo-nazionale-per-i-dipendenti-delle-cooperative-e-dei-consorzi-agricoli/</loc>
		<lastmod>2024-08-05T19:05:04+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/09/22604726-il-concetto-di-solidarieta-o-lavoro-di-squadra-quello-supporti-ogni-altro-riuscito-uomo-d-affari-completan.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/09/22604726-il-concetto-di-solidarieta-o-lavoro-di-squadra-quello-supporti-ogni-altro-riuscito-uomo-d-affari-completan.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/accordo-del-19-07-2024-per-il-rinnovo-del-ccnl-per-i-dipendenti-di-cooperative-e-consorzi-agricoli/</loc>
		<lastmod>2024-08-05T19:09:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-011508-del-08-08-2024/</loc>
		<lastmod>2024-08-20T10:07:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-circolare-n-6-del-09-08-2024/</loc>
		<lastmod>2024-08-22T17:47:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-3-ordinanza-n-13365-del-16-05-2023/</loc>
		<lastmod>2024-08-24T10:02:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/obblighi-e-regime-di-devoluzione-per-gli-enti-del-terzo-settore/</loc>
		<lastmod>2024-08-25T06:05:08+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/11283-2/</loc>
		<lastmod>2024-08-25T06:08:45+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/la-trasformazione-delle-societa-di-mutuo-soccorso-in-cooperative/</loc>
		<lastmod>2024-08-25T06:11:15+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/legge-4-luglio-2024-n-104/</loc>
		<lastmod>2024-08-31T13:12:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/incentivi-a-cooperative-e-imprese-sociali-per-lassunzione-di-giovani-con-disabilita-come-funziona-il-contributo/</loc>
		<lastmod>2024-09-01T19:03:59+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2017/11/INPS.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2017/11/INPS.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/bilancio-degli-enti-del-terzo-settore-cosa-cambia-in-base-alle-entrate-annuali/</loc>
		<lastmod>2024-09-01T19:51:06+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2021/09/images.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2021/09/images.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/finalita-mutualistica-e-gestione-irregolare-il-tar-si-pronuncia-sullo-scioglimento-di-una-cooperativa-edilizia/</loc>
		<lastmod>2024-09-11T06:06:25+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/evento-gratuito-di-edizioni-cooperative-focus-sulle-novita-cooperative/</loc>
		<lastmod>2024-09-11T06:38:43+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/07/Come-scegliere-i-font-giusti-2.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/07/Come-scegliere-i-font-giusti-2.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/nuove-regole-per-le-imprese-sociali-come-gestire-il-3-degli-utili/</loc>
		<lastmod>2024-09-11T07:16:55+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/concordato-nelle-cooperative-indicazioni-del-ministero-per-i-revisori-mutualistici/</loc>
		<lastmod>2024-09-16T12:52:29+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/irap-2023-anno-dimposta-2022-per-le-societa-cooperative/</loc>
		<lastmod>2024-09-24T06:21:21+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/studio-agostini-17/</loc>
		<lastmod>2024-09-24T06:25:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/irap-2024-anno-dimposta-2023-per-le-societa-cooperative/</loc>
		<lastmod>2024-09-24T06:28:43+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sara-agostini-50/</loc>
		<lastmod>2024-09-24T06:29:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/correttivo-codice-della-crisi-novita-per-la-liquidazione-coatta-amministrativa/</loc>
		<lastmod>2024-10-01T06:21:51+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/09/crisis.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/09/crisis.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-sviluppo-economico-decreto-25-ottobre-2006/</loc>
		<lastmod>2024-10-03T07:44:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cause-di-incompatibilita-per-i-revisori-di-cooperative-nota-del-mimit/</loc>
		<lastmod>2024-10-06T15:32:07+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ccnl-cooperative-sociali-aumento-in-busta-paga-per-i-lavoratori-da-ottobre-2024/</loc>
		<lastmod>2024-10-06T16:02:04+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/denaro-contante-Studio-Marinelli-Dottore-Commercialista-Lagosanto-Ferrara-Revisore-Contabile-Curatore-Fallimentare.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/denaro-contante-Studio-Marinelli-Dottore-Commercialista-Lagosanto-Ferrara-Revisore-Contabile-Curatore-Fallimentare.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-sviluppo-economico-nota-prot-n-0036921-del-20-06-2024/</loc>
		<lastmod>2024-10-08T13:23:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/gestione-contributiva-agricola-iscrizione-e-sospensione-per-cooperative-agricole/</loc>
		<lastmod>2024-10-13T17:36:05+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/10/Immagine-2024-10-12-181217.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/10/Immagine-2024-10-12-181217.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/riforma-delle-cooperative-il-ministro-urso-presenta-le-nuove-linee-guida-al-cnel/</loc>
		<lastmod>2024-10-13T17:37:02+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/mimit-e-mef-decreto-08-agosto-2024/</loc>
		<lastmod>2024-10-20T13:13:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/enti-del-terzo-settore-donazione-di-medicinali-veterinari-per-animali/</loc>
		<lastmod>2024-10-20T13:15:51+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/10/images-5.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/10/images-5.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/vigilanza-sulle-societa-cooperative-novita/</loc>
		<lastmod>2024-10-21T11:34:57+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/10/edizioni-cooperative.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/10/edizioni-cooperative.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/lo-scioglimento-per-atto-dellautorita-delle-societa-cooperative-guida-per-i-commissari-liquidatori/</loc>
		<lastmod>2024-10-21T11:50:01+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/Immagine-2023-04-01-105754.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/Immagine-2023-04-01-105754.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/images.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/soci-lavoratori-di-cooperative-e-diritto-al-tfr/</loc>
		<lastmod>2024-10-27T18:02:54+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/invito-al-1-seminario-sulla-vigilanza-delle-societa-cooperative-5-dicembre-2024/</loc>
		<lastmod>2024-10-27T18:18:24+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/10/giorno-1-seminario-5-dicembre-2024.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/10/giorno-1-seminario-5-dicembre-2024.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-sentenza-n-26071-del-04-10-2024/</loc>
		<lastmod>2024-10-30T13:49:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/consiglio-di-stato-sez-vi-ordinanza-4-settembre-2024/</loc>
		<lastmod>2024-11-03T16:22:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/scioglimento-per-atto-dellautorita-delle-cooperative-profili-di-legittimita-costituzionale/</loc>
		<lastmod>2024-11-04T07:36:24+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/tribunale-di-vercelli-settore-fallimentare-sentenza-del-21-10-2024-n-996/</loc>
		<lastmod>2024-11-13T09:08:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/nuova-edizione-della-guida-alla-liquidazione-coatta-amministrativa-nelle-cooperative/</loc>
		<lastmod>2024-11-13T10:09:48+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/11/Immagine-2024-11-06-103230.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/11/Immagine-2024-11-06-103230.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/esclusione-implicita-del-credito-in-una-cooperativa-in-liquidazione-coatta-amministrativa/</loc>
		<lastmod>2024-11-13T10:10:32+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/studio-agostini-una-nuova-sede-a-verona-per-la-nostra-consulenza-alle-cooperative/</loc>
		<lastmod>2024-11-18T20:47:28+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/11/unnamed-1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/11/unnamed-1.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/convegno-cooperazione-modello-virtuoso-di-impresa/</loc>
		<lastmod>2024-11-18T20:48:10+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-15849-del-19-11-2024/</loc>
		<lastmod>2024-11-24T18:52:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/patrimonio-minimo-degli-enti-del-terzo-settore-chiarimenti-sugli-intangible-assets/</loc>
		<lastmod>2024-11-24T20:35:33+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-oggetto-del-contratto-di-appalto-e-il-ccnl-da-applicare/</loc>
		<lastmod>2024-11-24T20:36:34+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/11/download-4.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/11/download-4.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/invito-al-2-seminario-sulla-vigilanza-delle-societa-cooperative-12-dicembre-2024/</loc>
		<lastmod>2024-11-24T20:37:17+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/11/giorno-2-seminario-12-dicembre.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/11/giorno-2-seminario-12-dicembre.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/tribunale-di-roma-trattamento-delle-domande-tardive-nelle-lca-e-scioglimenti/</loc>
		<lastmod>2024-12-03T11:03:31+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/07/download.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/07/download.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/seminario-per-i-commissari-liquidatori-delle-procedure-di-liquidazione-coatta-amministrativa/</loc>
		<lastmod>2024-12-04T19:52:06+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/12/lca1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/12/lca1.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/adeguamento-dei-limiti-patrimoniali-cosa-cambia-per-le-cooperative/</loc>
		<lastmod>2024-12-07T16:01:28+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ipotesi-di-accordo-del-06-12-2024-per-il-rinnovo-del-ccnl-logistica-trasporto-merci-e-spedizioni/</loc>
		<lastmod>2024-12-15T20:43:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/nuovo-ccnl-logistica-aumenti-retributivi-e-novita-per-le-cooperative/</loc>
		<lastmod>2024-12-15T21:09:21+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/09/22604726-il-concetto-di-solidarieta-o-lavoro-di-squadra-quello-supporti-ogni-altro-riuscito-uomo-d-affari-completan.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/09/22604726-il-concetto-di-solidarieta-o-lavoro-di-squadra-quello-supporti-ogni-altro-riuscito-uomo-d-affari-completan.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/invito-al-3-seminario-sulla-vigilanza-delle-cooperative/</loc>
		<lastmod>2024-12-15T21:21:16+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/12/Blue-and-Yellow-Modern-Digital-Marketing-Flyer-2.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/12/Blue-and-Yellow-Modern-Digital-Marketing-Flyer-2.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ristorni-anche-per-il-2025-limposta-sostitutiva-e-al-5/</loc>
		<lastmod>2025-01-05T08:01:04+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/01/LEGGE-DI-BILANCIO-2025.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/01/LEGGE-DI-BILANCIO-2025.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/la-liquidazione-coatta-amministrativa-delle-societa-cooperative-guida-per-i-commissari-liquidatori/</loc>
		<lastmod>2025-01-07T13:38:34+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/11/Immagine-2024-11-06-103230.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/11/Immagine-2024-11-06-103230.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/accise-sulla-birra-nuove-opportunita-per-i-birrifici-in-forma-cooperativa/</loc>
		<lastmod>2025-01-12T18:54:02+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/01/LEGGE-DI-BILANCIO-2025.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/01/LEGGE-DI-BILANCIO-2025.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/nuove-regole-sulla-tracciabilita-cosa-cambia-per-le-cooperative-che-gestiscono-trasferte-dei-soci-lavoratori/</loc>
		<lastmod>2025-01-12T18:59:37+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/01/LEGGE-DI-BILANCIO-2025.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/01/LEGGE-DI-BILANCIO-2025.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/invito-al-1-seminario-sulla-liquidazione-coatta-amministrativa-delle-societa-cooperative-27-gennaio-2025/</loc>
		<lastmod>2025-01-12T19:03:26+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/01/lca1-2.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/01/lca1-2.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/indennita-per-i-lavoratori-delle-cooperative-della-pesca-30-euro-giornalieri-anche-per-il-2025/</loc>
		<lastmod>2025-01-19T17:58:58+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/01/LEGGE-DI-BILANCIO-2025.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/01/LEGGE-DI-BILANCIO-2025.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sostegno-alle-attivita-educative-una-nuova-opportunita-per-gli-ets-e-le-cooperative-sociali/</loc>
		<lastmod>2025-01-19T18:05:25+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/01/LEGGE-DI-BILANCIO-2025.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/01/LEGGE-DI-BILANCIO-2025.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/invito-al-2-seminario-sulla-liquidazione-coatta-amministrativa-delle-societa-cooperative-3-febbraio-2025-2/</loc>
		<lastmod>2025-01-19T18:08:30+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/01/lca2.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/01/lca2.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-809-del-20-01-2025/</loc>
		<lastmod>2025-02-02T22:19:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/corte-appello-di-ancona-sentenza-del-17-01-2025-n-86/</loc>
		<lastmod>2025-02-04T14:00:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/liquidazione-coatta-amministrativa-e-principio-di-prevenzione/</loc>
		<lastmod>2025-02-04T14:45:17+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ets-con-piu-sedi-operative-e-registri-dei-volontari/</loc>
		<lastmod>2025-02-04T15:39:13+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/seminario-per-i-commissari-liquidatori-delle-procedure-di-scioglimento-per-atto-dellautorita-2/</loc>
		<lastmod>2025-02-04T16:15:56+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/02/Carosello-Instagram-Moderno-Fucsia-Blu-.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/02/Carosello-Instagram-Moderno-Fucsia-Blu-.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/invito-al-seminario-sulla-vigilanza-delle-societa-cooperative-16-gennaio-2025/</loc>
		<lastmod>2025-02-07T15:56:15+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/01/Vigilanza-nuovo-incontro.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/01/Vigilanza-nuovo-incontro.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/schema-consorzio-cooperative-e-meccanismo-fraudolento/</loc>
		<lastmod>2025-02-17T12:42:08+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/invito-al-seminario-sulla-scioglimento-per-atto-dellautorita-delle-societa-cooperative-18-marzo-2025/</loc>
		<lastmod>2025-02-26T08:06:19+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/02/Immagine-2025-02-16-111709.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/02/Immagine-2025-02-16-111709.jpg</image:loc>
		</image:image>
	</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/</loc>
		<lastmod>2025-03-02T20:41:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/le-novita-del-rinnovo-del-ccnl-edili-2025-per-le-cooperative/</loc>
		<lastmod>2025-03-03T21:24:34+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/09/22604726-il-concetto-di-solidarieta-o-lavoro-di-squadra-quello-supporti-ogni-altro-riuscito-uomo-d-affari-completan.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/09/22604726-il-concetto-di-solidarieta-o-lavoro-di-squadra-quello-supporti-ogni-altro-riuscito-uomo-d-affari-completan.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/31-marzo-2025-eventi-catastrofali-anche-per-le-cooperative/</loc>
		<lastmod>2025-03-04T16:36:16+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2019/12/scadenza.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2019/12/scadenza.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/via-libera-alle-norme-fiscali-nuove-opportunita-per-le-imprese-sociali/</loc>
		<lastmod>2025-03-09T20:33:35+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/riforma-della-vigilanza-sulle-cooperative-a-breve-in-consiglio-dei-ministri/</loc>
		<lastmod>2025-03-09T20:33:55+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/si-alla-responsabilita-penale-per-lamministratore-di-cooperativa-testa-di-legno/</loc>
		<lastmod>2025-03-18T11:08:25+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/scioglimento-per-atto-dautorita-quali-soluzioni-per-la-cooperativa/</loc>
		<lastmod>2025-03-18T11:09:17+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-sociali-e-badanti-accordo-per-regolamentare-la-figura/</loc>
		<lastmod>2025-03-23T20:31:36+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/09/22604726-il-concetto-di-solidarieta-o-lavoro-di-squadra-quello-supporti-ogni-altro-riuscito-uomo-d-affari-completan.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/09/22604726-il-concetto-di-solidarieta-o-lavoro-di-squadra-quello-supporti-ogni-altro-riuscito-uomo-d-affari-completan.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/modello-redditi-2025-particolarita-per-le-societa-cooperative/</loc>
		<lastmod>2025-03-23T20:36:30+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/nuovo-verbale-di-revisione-delle-societa-cooperative/</loc>
		<lastmod>2025-04-01T19:42:16+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-delle-imprese-e-del-made-in-italy-d-m-05-marzo-2025/</loc>
		<lastmod>2025-04-01T19:44:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-delle-imprese-e-del-made-in-italy-d-m-05-marzo-2025-2/</loc>
		<lastmod>2025-04-01T19:51:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-delle-imprese-e-del-made-in-italy-d-m-05-marzo-2025-3/</loc>
		<lastmod>2025-04-01T20:06:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/studio-agostini-18/</loc>
		<lastmod>2025-04-13T18:44:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/irap-2025-anno-dimposta-2024-per-le-societa-cooperative/</loc>
		<lastmod>2025-04-13T19:36:31+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/invito-al-seminario-sulla-vigilanza-cooperativa-e-il-nuovo-verbale-di-revisione-20-maggio-2025/</loc>
		<lastmod>2025-04-13T19:46:00+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/04/Immagine-2025-04-13-211306.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/04/Immagine-2025-04-13-211306.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-lavoro-ordinanza-n-10653-del-23-04-2025/</loc>
		<lastmod>2025-04-28T05:47:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ccnl-cooperative-sociali-e-reperibilita-notturna-e-orario-di-lavoro-la-corte-di-cassazione-chiarisce/</loc>
		<lastmod>2025-04-28T06:12:19+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/novita-in-arrivo-formulario-della-liquidazione-coatta-amministrativa-delle-societa-cooperative/</loc>
		<lastmod>2025-05-05T13:16:34+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/05/Copertina.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/05/Copertina.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/lavoro-in-carcere-e-opportunita-per-il-mondo-delle-cooperative/</loc>
		<lastmod>2025-05-13T11:41:40+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/05/download-2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/05/download-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/nuovo-verbale-di-revisione-stop-del-mimit-in-attesa-della-digitalizzazione/</loc>
		<lastmod>2025-05-18T18:07:17+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ispezione-straordinaria-nelle-cooperative-finalita-e-poteri-ispettivi/</loc>
		<lastmod>2025-05-18T18:08:14+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/05/One-step-at-a-time.-Youll-get-there.-1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/05/One-step-at-a-time.-Youll-get-there.-1.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/corte-di-giustizia-tributaria-di-prato-sentenza-n-24-del-31-01-2025/</loc>
		<lastmod>2025-05-25T17:28:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/logistica-appalto-non-genuino-tra-consorzio-e-cooperative-e-frode-iva/</loc>
		<lastmod>2025-05-25T18:40:12+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contributo-di-revisione-2025-2026-per-le-societa-cooperative/</loc>
		<lastmod>2025-05-31T16:57:03+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/14-mensilita-per-i-lavoratori-delle-cooperative-sociali-erogazione-a-giugno-2025/</loc>
		<lastmod>2025-06-01T18:35:47+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2019/12/scadenza.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2019/12/scadenza.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-delle-imprese-e-del-made-in-italy-d-d-del-10-giugno-2025/</loc>
		<lastmod>2025-06-15T14:03:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/liquidazione-coatta-amministrativa-nuovi-modelli-per-la-relazione-semestrale/</loc>
		<lastmod>2025-06-16T09:01:01+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/notizie-cooperative-iva-per-i-servizi-igienico-sanitari-resi-da-cooperative-sociali/</loc>
		<lastmod>2025-06-16T09:39:42+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/06/0615-32-Cover-1.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/sara-agostini-51/</loc>
		<lastmod>2025-06-23T07:55:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-esclusione-del-socio-e-cessazione-del-rapporto-di-lavoro/</loc>
		<lastmod>2025-06-25T08:37:22+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/06/ESCLUSIONE-DEL-SOCIO-E-CESSAZIONE-DEL-RAPPORTO-DI-LAVORO-NELLE-COOPERATIVE-DI-PRODUZIONE-E-LAVORO-1.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/06/ESCLUSIONE-DEL-SOCIO-E-CESSAZIONE-DEL-RAPPORTO-DI-LAVORO-NELLE-COOPERATIVE-DI-PRODUZIONE-E-LAVORO-1.jpg</image:loc>
		</image:image>
	</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/</loc>
		<lastmod>2025-06-29T17:17:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/rinnovato-il-ccnl-pulizie-e-multiservizi-215-euro-in-piu-per-i-soci-e-i-lavoratori-delle-cooperative/</loc>
		<lastmod>2025-06-29T17:30:39+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/09/22604726-il-concetto-di-solidarieta-o-lavoro-di-squadra-quello-supporti-ogni-altro-riuscito-uomo-d-affari-completan.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/09/22604726-il-concetto-di-solidarieta-o-lavoro-di-squadra-quello-supporti-ogni-altro-riuscito-uomo-d-affari-completan.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/corte-costituzionale-sentenza-n-116-2025-del-21-07-2025/</loc>
		<lastmod>2025-07-21T14:09:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/corte-costituzionale-incostituzionale-lo-scioglimento-automatico-delle-cooperative-che-si-sottraggono-alla-vigilanza/</loc>
		<lastmod>2025-07-21T15:52:33+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-delle-imprese-e-del-made-in-italy-decreto-direttoriale-1-agosto-2025/</loc>
		<lastmod>2025-08-22T14:53:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/consiglio-di-stato-sez-vi-sentenza-05-agosto-2025-n-06939/</loc>
		<lastmod>2025-08-24T08:32:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/9720-2/</loc>
		<lastmod>2025-08-24T12:02:15+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/Miniatura-studio-ag.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/direttive-del-mimit-per-i-commissari-liquidatori-di-cooperative/</loc>
		<lastmod>2025-08-24T19:06:53+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/incontro-gratuito-di-approfondimento-sulla-sentenza-n-116-2025-della-corte-costituzionale/</loc>
		<lastmod>2025-08-24T19:11:40+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/08/Immagine-2025-08-22-210253.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/08/Immagine-2025-08-22-210253.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/perdita-della-mutualita/</loc>
		<lastmod>2025-08-24T19:10:46+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/contributo-di-revisione-cooperative-2025-2026-scadenza/</loc>
		<lastmod>2025-08-24T19:11:17+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2019/12/scadenza.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2019/12/scadenza.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-sociali-e-contratto-di-co-co-co-per-le-prestazioni-socio-assistenziali-1-parte/</loc>
		<lastmod>2025-09-01T06:42:58+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/08/miniatura-cococo1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/08/miniatura-cococo1.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/invito-al-1-seminario-sulle-direttive-del-mimit-ai-commissari-liquidatori-di-cooperative-26-settembre-2025/</loc>
		<lastmod>2025-09-01T06:44:05+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/08/Immagine-2025-08-22-205350.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/08/Immagine-2025-08-22-205350.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ires-premiale/</loc>
		<lastmod>2025-09-08T06:46:15+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/09/Ires-premiale_copertina.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/09/Ires-premiale_copertina.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-sociali-detrazione-iva/</loc>
		<lastmod>2025-09-15T10:05:51+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/reverse-charge-nella-logistica-nuove-regole-fiscali-e-impatti-per-le-cooperative/</loc>
		<lastmod>2025-09-23T09:54:24+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/01/LEGGE-DI-BILANCIO-2025.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/01/LEGGE-DI-BILANCIO-2025.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/decreto-legislativo-3-luglio-2017-n-112/</loc>
		<lastmod>2025-09-25T19:22:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-sviluppo-economico-ministero-lavoro-decreto-interministeriale-16-marzo-2018/</loc>
		<lastmod>2025-09-25T19:24:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-decreto-27-aprile-2018/</loc>
		<lastmod>2025-09-25T19:26:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/decreto-legislativo-20-luglio-2018-n-95/</loc>
		<lastmod>2025-09-25T19:27:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/consiglio-di-stato-parere-20-agosto-2018-n-2052/</loc>
		<lastmod>2025-09-25T19:31:46+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/</loc>
		<lastmod>2025-09-29T12:56:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/la-nuova-legge-per-le-zone-montane-opportunita-per-le-cooperative/</loc>
		<lastmod>2025-09-29T12:57:45+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2017/10/camera-dei-deputati1.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2017/10/camera-dei-deputati1.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/educatori-delle-cooperative-sociali-retribuzione-e-inquadramento/</loc>
		<lastmod>2025-09-29T13:27:01+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/09/22604726-il-concetto-di-solidarieta-o-lavoro-di-squadra-quello-supporti-ogni-altro-riuscito-uomo-d-affari-completan.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/09/22604726-il-concetto-di-solidarieta-o-lavoro-di-squadra-quello-supporti-ogni-altro-riuscito-uomo-d-affari-completan.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/invito-al-2-seminario-sulle-direttive-del-mimit-ai-commissari-liquidatori-di-cooperative-7-ottobre-2025/</loc>
		<lastmod>2025-09-29T15:08:43+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/09/Immagine-2025-09-14-085535.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/09/Immagine-2025-09-14-085535.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/direttive-del-ministero-ai-commissari-per-la-tenuta-del-registro/</loc>
		<lastmod>2025-10-02T09:18:54+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-34-12962-del-23-09-2025/</loc>
		<lastmod>2025-10-02T14:24:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-2491-del-22-02-2018/</loc>
		<lastmod>2025-10-02T14:31:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-sociali-e-agevolazioni-in-materia-di-imposte-indirette/</loc>
		<lastmod>2025-10-16T07:34:15+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/08/Codice-appalti-.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/08/Codice-appalti-.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/decreto-legislativo-3-agosto-2018-n-105/</loc>
		<lastmod>2025-10-16T07:55:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-sv-economico-circolare-n-3711-c-del-02-01-2018/</loc>
		<lastmod>2025-10-16T07:57:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-circolare-n-2-del-11-01-2019/</loc>
		<lastmod>2025-10-16T07:58:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-sv-economico-circolare-n-29103-del-31-01-2019/</loc>
		<lastmod>2025-10-16T07:59:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-2106-del-26-02-2019/</loc>
		<lastmod>2025-10-16T08:13:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-sv-economico-decreto-05-febbraio-2019/</loc>
		<lastmod>2025-10-16T08:14:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-3650-del-12-04-2019/</loc>
		<lastmod>2025-10-16T08:14:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-4097-del-03-05-2019/</loc>
		<lastmod>2025-10-16T08:15:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-4096-del-03-05-2019/</loc>
		<lastmod>2025-10-16T08:16:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-decreto-04-luglio-2019/</loc>
		<lastmod>2025-10-16T08:17:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-decreto-23-luglio-2019/</loc>
		<lastmod>2025-10-16T08:17:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-2088-del-27-febbraio-2020/</loc>
		<lastmod>2025-10-16T08:19:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-4073-dello-08-05-2020/</loc>
		<lastmod>2025-10-16T08:19:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-3979-del-04-05-2020/</loc>
		<lastmod>2025-10-16T08:19:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-6214-del-09-luglio-2020/</loc>
		<lastmod>2025-10-16T08:20:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-243-del-05-08-2020/</loc>
		<lastmod>2025-10-16T08:21:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-8115-del-14-agosto-2020/</loc>
		<lastmod>2025-10-16T08:21:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/impresa-sociale-sotto-forma-di-societa-a-responsabilita-limitata-semplificata/</loc>
		<lastmod>2025-10-16T08:28:46+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>http://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/avvio-della-riforma-sulla-vigilanza-sugli-enti-cooperativi/</loc>
		<lastmod>2025-10-16T14:21:57+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/11/unnamed-1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/11/unnamed-1.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-1-ordinanza-n-27765-del-17-10-2025/</loc>
		<lastmod>2025-10-26T19:40:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/__trashed/</loc>
		<lastmod>2025-11-11T10:48:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/crediti-privilegiati-cooperativa/</loc>
		<lastmod>2025-11-11T10:58:47+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/utili-occulti-nelle-cooperative-a-base-ristretta-e-presunzione-di-distribuzione-ai-soci/</loc>
		<lastmod>2025-11-11T11:01:22+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ispezioni-straordinarie-del-mimit-nel-settore-delle-cooperative-della-logistica/</loc>
		<lastmod>2025-11-22T18:33:43+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/mimit-e-direttive-per-le-procedure-di-scioglimento-per-atto-dautorita-nelle-societa-cooperative/</loc>
		<lastmod>2025-11-23T08:54:20+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ispezioni-straordinarie-2025-il-mimit-avvia-una-campagna-di-controlli/</loc>
		<lastmod>2025-11-23T08:55:47+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/01/download.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-1-ordinanza-n-30032-del-13-11-2025/</loc>
		<lastmod>2025-12-01T17:56:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/pagamenti-dopo-lapertura-della-procedura-di-liquidazione-coatta-amministrativa-il-terzo-debitore-non-deve-restituire/</loc>
		<lastmod>2025-12-01T20:52:22+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/decreto-legislativo-4-dicembre-2025-n-186/</loc>
		<lastmod>2025-12-14T21:37:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/iva-al-5-per-le-prestazioni-delle-imprese-sociali-in-forma-societaria/</loc>
		<lastmod>2025-12-14T21:37:58+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/12/5-percent-sticker-23622472.webp</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/12/5-percent-sticker-23622472.webp</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/naspi-anticipata/</loc>
		<lastmod>2026-01-08T14:50:14+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2026/01/LEGGE-DI-BILANCIO-2025-1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2026/01/LEGGE-DI-BILANCIO-2025-1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2026/01/Immagine-2026-01-06-163917.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/iva-al-5-per-cooperative-sociali-e-imprese-sociali-partecipa-al-nostro-seminario-online/</loc>
		<lastmod>2026-01-08T15:00:30+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2026/01/Blue-and-Yellow-Modern-Digital-Marketing-Flyer-7.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2026/01/Blue-and-Yellow-Modern-Digital-Marketing-Flyer-7.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/lavoratori-fragili-rafforzato-il-ruolo-delle-cooperative-sociali-e-imprese-sociali/</loc>
		<lastmod>2026-01-09T08:08:59+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/12/Progetto-senza-titolo.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2025/12/Progetto-senza-titolo.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-imposta-al-5-sugli-incrementi-retributivi-2026/</loc>
		<lastmod>2026-01-19T09:12:09+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/09/22604726-il-concetto-di-solidarieta-o-lavoro-di-squadra-quello-supporti-ogni-altro-riuscito-uomo-d-affari-completan.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/09/22604726-il-concetto-di-solidarieta-o-lavoro-di-squadra-quello-supporti-ogni-altro-riuscito-uomo-d-affari-completan.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2026/01/ccnl.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-sociali-e-ires-perche-lesenzione-non-e-automatica/</loc>
		<lastmod>2026-01-26T07:31:26+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/inps-minimali-retribuzione-giornaliera-per-soci-cooperative/</loc>
		<lastmod>2026-02-08T13:49:59+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2017/11/INPS.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2017/11/INPS.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-decreto-26-agosto-2020/</loc>
		<lastmod>2026-02-22T11:08:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-3959-del-22-marzo-2021/</loc>
		<lastmod>2026-02-22T11:12:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-decreto-n-72-del-31-marzo-2021/</loc>
		<lastmod>2026-02-22T11:13:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-7180-del-28-maggio-2021/</loc>
		<lastmod>2026-02-22T11:14:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-circolare-n-6-del-25-giugno-2021/</loc>
		<lastmod>2026-02-22T11:15:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-decreto-19-maggio-2021-n-107-2/</loc>
		<lastmod>2026-02-22T11:16:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-decreto-7-settembre/</loc>
		<lastmod>2026-02-22T11:17:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-decreto-29-marzo-2022/</loc>
		<lastmod>2026-02-22T11:21:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-1-d-d-n-488-del-22-09-2021/</loc>
		<lastmod>2026-02-22T11:22:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzie-delle-entrate-risposta-interpello-n-593-del-19-12-2022/</loc>
		<lastmod>2026-02-22T11:23:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-d-d-n-396-del-13-12-2022/</loc>
		<lastmod>2026-02-22T11:24:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-risposta-n-333-del-04-07-2023/</loc>
		<lastmod>2026-02-22T11:26:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-decreto-n-18-del-14-02-2023/</loc>
		<lastmod>2026-02-22T11:33:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-nota-n-12494-del-16-11-2023/</loc>
		<lastmod>2026-02-22T11:35:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-decreto-21-gennaio-2026/</loc>
		<lastmod>2026-02-22T11:38:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-circolare-n-1-del-19-febbraio-2026/</loc>
		<lastmod>2026-02-22T16:14:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cooperative-sociali-imprese-sociali-iva-per-le-prestazioni-sanitarie/</loc>
		<lastmod>2026-02-22T16:16:16+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2026/02/svolgere-attivita-di-interesse-generale-3.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/fiscalita-e-imprese-sociali-la-circolare-n-1-2026-dellagenzia-delle-entrate/</loc>
		<lastmod>2026-02-22T16:50:38+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/il-bilancio-delle-societa-cooperative-particolarita-della-nota-integrativa-seminario-on-line-il-21-aprile-2026/</loc>
		<lastmod>2026-02-22T17:10:41+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2026/02/LOCANDINA-BILANCIO.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2026/02/LOCANDINA-BILANCIO.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-risposta-consulenza-giuridica-n-4-del-03-marzo-2026/</loc>
		<lastmod>2026-03-04T07:36:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/servizio-lavanderia-nelle-rsa-gestito-cooperative-sociali-iva-agevolata-o-ordinaria/</loc>
		<lastmod>2026-03-04T08:00:58+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/04/download.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-4027-del-12-03-2026/</loc>
		<lastmod>2026-03-15T20:19:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/fabbricerie-e-impresa-sociale-la-nota-del-ministero-del-lavoro/</loc>
		<lastmod>2026-03-15T20:22:29+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/consiglio-di-stato-sez-iii-sentenza-n-01801-del-06-marzo-2026/</loc>
		<lastmod>2026-03-15T20:29:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/gestione-delle-rsa-iva-e-cooperative-sociali-il-consiglio-di-stato-tutela-la-spesa-pubblica/</loc>
		<lastmod>2026-03-16T06:43:26+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-decreto-13-gennaio-2026/</loc>
		<lastmod>2026-03-24T09:57:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-decreto-18-febbraio-2026/</loc>
		<lastmod>2026-03-24T09:59:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/centrali-consortili-al-via-i-nuovi-enti-mutualistici-di-sistema/</loc>
		<lastmod>2026-03-24T10:12:16+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/08/parlamento.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/08/parlamento.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-5003-del-27-03-2026/</loc>
		<lastmod>2026-03-30T08:00:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/il-diritto-dei-soci-di-esaminare-i-libri-sociali-nelle-imprese-sociali/</loc>
		<lastmod>2026-03-30T09:02:19+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2018/01/ministerolavoro.jpg</image:loc>
		</image:image>
	</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/</loc>
		<lastmod>2026-04-06T14:58:02+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2026/04/Immagine-2026-04-06-163710.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2026/04/Immagine-2026-04-06-163710.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/la-liquidazione-coatta-amministrativa-delle-societa-cooperative-guida-per-i-commissari-liquidatori-2/</loc>
		<lastmod>2026-04-11T12:33:55+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/11/Immagine-2024-11-06-103230.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-5-ordinanza-n-8900-del-09-04-2026/</loc>
		<lastmod>2026-04-11T19:31:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/anticipazione-naspi-per-chi-entra-in-cooperativa-come-funziona-dal-2026/</loc>
		<lastmod>2026-04-12T17:19:08+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/10/Immagine-2024-10-12-181217.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2024/10/Immagine-2024-10-12-181217.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/la-liquidazione-coatta-amministrativa-delle-societa-cooperative-guida-per-i-commissari-liquidatori-4-edizione/</loc>
		<lastmod>2026-04-12T19:45:55+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2026/04/Immagine-2026-04-06-161527.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2026/04/Immagine-2026-04-06-161527.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/quando-le-cooperative-sono-uno-schermo-operazioni-soggettivamente-inesistenti-e-indetraibilita-iva/</loc>
		<lastmod>2026-04-16T05:59:59+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-circolare-n-6-del-17-04-2026/</loc>
		<lastmod>2026-04-23T12:39:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/t-a-r-piemonte-sentenza-n-906-del-17-04-2026/</loc>
		<lastmod>2026-04-28T10:32:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/tariffe-socio-sanitarie-adeguamento-insufficiente-per-i-servizi-resi-dalle-cooperative-sociali/</loc>
		<lastmod>2026-04-28T11:04:52+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2023/05/giust.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.studioagostini.org/consiglio-di-stato-sez-v-sentenza-n-03082-del-20-aprile-2026/</loc>
		<lastmod>2026-05-07T09:31:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/t-a-r-toscana-ordinanza-n-525-del-13-03-2026/</loc>
		<lastmod>2026-05-11T07:12:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-6665-del-28-04-2026/</loc>
		<lastmod>2026-05-19T14:57:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-7741-del-15-05-2026/</loc>
		<lastmod>2026-05-19T15:14:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/cassazione-civ-sezione-1-ordinanza-n-17615-del-03-06-2026/</loc>
		<lastmod>2026-06-14T17:12:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-9981-del-22-06-2026/</loc>
		<lastmod>2026-06-25T07:59:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-entrate-interpello-n-129-del-25-06-2026/</loc>
		<lastmod>2026-06-28T15:48:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/d-lgs-19-giugno-2026-n-117-testo-unico-delle-disposizioni-legislative-in-materia-di-imposte-sui-redditi/</loc>
		<lastmod>2026-07-07T10:07:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-risposta-interpello-n-134-del-06-luglio-2026/</loc>
		<lastmod>2026-07-07T14:08:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-circolare-n-4-e-del-06-07-2026/</loc>
		<lastmod>2026-07-12T14:09:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-del-lavoro-nota-n-1476-del-16-07-2026/</loc>
		<lastmod>2026-07-18T13:13:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/agenzia-delle-entrate-risposta-interpello-n-150-del-22-luglio-2026/</loc>
		<lastmod>2026-07-25T14:09:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/ministero-lavoro-decreto-direttoriale-n-198-del-10-agosto-2026/</loc>
		<lastmod>2026-08-19T07:47:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.studioagostini.org/13428-2/</loc>
		<lastmod>2026-08-25T08:31:09+00:00</lastmod>
		<image:image>
			<image:loc>https://www.studioagostini.org/wp-content/uploads/2026/08/Brown-and-White-Modern-Business-Services-LinkedIn-Post.png</image:loc>
		</image:image>
	</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 0/1407 objects using Redis
Page Caching using Disk: Enhanced 
Lazy Loading
Database Caching using Redis

Served from: www.studioagostini.org @ 2026-08-26 21:09:56 by W3 Total Cache
-->