Nell’ambito dello sport dilettantistico la figura del socio o associato e del tesserato vengono spesso confuse o considerate come sinonimi per definire chi pratica sport tramite un sodalizio sportivo. Si tratta invece di ruoli ben distinti che hanno natura giuridica diversa e determinano uno status differenziato, nonostante sotto il profilo fiscale abbiano un valore equipollente ai fini della de-commercializzazione dei corrispettivi specifici istituzionali. Proviamo dunque a fare chiarezza sul tema affrontano in otto punti le questioni più rilevanti.
di Biancamaria Stivanello, avv. in Padova
Leggi l’articolo su ASI SPORT FISCO
Cookie | Durata | Descrizione |
---|---|---|
cookielawinfo-checkbox-analytics | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Analytics". |
cookielawinfo-checkbox-functional | 11 months | The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional". |
cookielawinfo-checkbox-necessary | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookies is used to store the user consent for the cookies in the category "Necessary". |
cookielawinfo-checkbox-others | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Other. |
cookielawinfo-checkbox-performance | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Performance". |
viewed_cookie_policy | 11 months | The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. It does not store any personal data. |