{"id":123204,"date":"2015-07-17T16:40:27","date_gmt":"2015-07-17T14:40:27","guid":{"rendered":"https:\/\/www.profad.it\/cnsd\/avada_portfolio\/professione-doganalista-copy\/"},"modified":"2022-02-02T10:34:36","modified_gmt":"2022-02-02T09:34:36","slug":"trasferimenti-infragruppo","status":"publish","type":"avada_portfolio","link":"https:\/\/www.profad.it\/cnsd\/avada_portfolio\/trasferimenti-infragruppo\/","title":{"rendered":"Trasferimenti Infragruppo"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:70px;--awb-padding-bottom:30px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1331.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-flex-align-self-flex-start fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:2%;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-tabs fusion-tabs-1 clean tabs_presentazione_corso vertical-tabs icon-position-left mobile-mode-accordion\" style=\"--awb-title-border-radius-top-left:0px;--awb-title-border-radius-top-right:0px;--awb-title-border-radius-bottom-right:0px;--awb-title-border-radius-bottom-left:0px;--awb-inactive-color:var(--awb-color2);--awb-background-color:var(--awb-color1);--awb-border-color:var(--awb-color3);--awb-active-border-color:#03a9f4;\"><div class=\"nav\"><ul class=\"nav-tabs\" role=\"tablist\" aria-orientation=\"vertical\"><li class=\"active\" role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-121a3e1049d70c0d13e\" aria-selected=\"true\" tabindex=\"0\" id=\"fusion-tab-121a3e1049d70c0d13e\" href=\"#tab-121a3e1049d70c0d13e\"><h4 class=\"fusion-tab-heading\"><i class=\"fontawesome-icon fa fa-spinner\" aria-hidden=\"true\" style=\"font-size:16px;\"><\/i>PRESENTAZIONE<\/h4><\/a><\/li><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-57e6b30efae8be1a2e4\" aria-selected=\"false\" tabindex=\"-1\" id=\"fusion-tab-57e6b30efae8be1a2e4\" href=\"#tab-57e6b30efae8be1a2e4\"><h4 class=\"fusion-tab-heading\"><i class=\"fontawesome-icon fa fa-file-text-o\" aria-hidden=\"true\" style=\"font-size:16px;\"><\/i>DETTAGLI DEL CORSO<\/h4><\/a><\/li><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-ad26d827fd5bfb87f62\" aria-selected=\"false\" tabindex=\"-1\" id=\"fusion-tab-ad26d827fd5bfb87f62\" href=\"#tab-ad26d827fd5bfb87f62\"><h4 class=\"fusion-tab-heading\"><i class=\"fontawesome-icon fa fa-book\" aria-hidden=\"true\" style=\"font-size:16px;\"><\/i>ARGOMENTI TRATTATI<\/h4><\/a><\/li><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-c60fa7aa5f9be5610c3\" aria-selected=\"false\" tabindex=\"-1\" id=\"fusion-tab-c60fa7aa5f9be5610c3\" href=\"#tab-c60fa7aa5f9be5610c3\"><h4 class=\"fusion-tab-heading\"><i class=\"fontawesome-icon fa fa-shield\" aria-hidden=\"true\" style=\"font-size:16px;\"><\/i>ACCESSO AL CORSO<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-content\"><div class=\"nav fusion-mobile-tab-nav\"><ul class=\"nav-tabs\" role=\"tablist\" aria-orientation=\"vertical\"><li class=\"active\" role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-121a3e1049d70c0d13e\" aria-selected=\"true\" tabindex=\"0\" id=\"mobile-fusion-tab-121a3e1049d70c0d13e\" href=\"#tab-121a3e1049d70c0d13e\"><h4 class=\"fusion-tab-heading\"><i class=\"fontawesome-icon fa fa-spinner\" aria-hidden=\"true\" style=\"font-size:16px;\"><\/i>PRESENTAZIONE<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-pane fade fusion-clearfix in active\" role=\"tabpanel\" tabindex=\"0\" aria-labelledby=\"fusion-tab-121a3e1049d70c0d13e\" id=\"tab-121a3e1049d70c0d13e\">\n<h2>Transfer pricing<\/h2>\n<p>Obiettivo del corso \u00e8 approfondire il tema degli scambi infragruppo nel commercio internazionale, determinare i prezzi di trasferimento (c.d. transfer pricing), sia sotto il profilo doganale , sia sotto il profilo fiscale. La particolare attenzione delle Amministrazioni finanziarie sui prezzi di trasferimento infragruppo, per evitare l\u2019alterazione \u201ca piacere\u201d di materia imponibile da Stati ad elevata fiscalit\u00e0 verso altri Stati caratterizzati da una minore pressione fiscale. Inoltre, chiarire i principi essenziali delle Sentenze di Cassazione: n.7716 del 27 marzo 2013 e n.12844 del 22 giugno 2015.<\/p>\n<h2>Video presentazione del corso<\/h2>\n<div class=\"fusion-video fusion-vimeo\" style=\"--awb-max-width:920px;--awb-max-height:518px;\"><div class=\"video-shortcode\"><div class=\"fluid-width-video-wrapper\" style=\"padding-top:56.3%;\" ><iframe title=\"Vimeo video player 1\" src=\"https:\/\/player.vimeo.com\/video\/142974549?autoplay=0&amp;autopause=0\" width=\"920\" height=\"518\" allowfullscreen allow=\"autoplay; fullscreen\"><\/iframe><\/div><\/div><\/div>\n<h3><\/h3>\n<h3>Il percorso didattico<\/h3>\n<p>Si \u00e8 illustrato il quadro normativo di riferimento sotto il profilo doganale (Accordo GATT) e sotto il profilo fiscale (linee guida OCSE). I sei metodi di valutazione delle merci applicabili in dogana in modo gerarchico. Le finalit\u00e0 perseguite dalle Amministrazioni fiscali: a) costo ragionevolmente basso (per l\u2019Agenzia delle Entrate); b) costo ragionevolmente alto (per l\u2019Agenzia delle Dogane). Le finalit\u00e0 e soluzioni del gruppo di lavoro (Agenzia delle Dogane ed Agenzia delle Entrate) per consentire la possibilit\u00e0 di modificare il valore in dogana a seguito di politiche di transfer pricing, fra le quali: 1) la determinazione del valore forfettario; la dichiarazione incompleta.<\/p>\n<ul style=\"--awb-size:15px;--awb-line-height:25.5px;--awb-icon-width:25.5px;--awb-icon-height:25.5px;--awb-icon-margin:10.5px;--awb-content-margin:36px;--awb-circlecolor:var(--awb-color4);--awb-circle-yes-font-size:13.2px;\" class=\"fusion-checklist fusion-checklist-1 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa fa-globe\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><div class=\"fusion-text fusion-text-1\"><p><strong>Focus<\/strong>\u00a0<strong>Internazionale<\/strong> - Il corso fornisce competenze su procedure e normative nazionali, europee ed internazionali.<\/p>\n<\/div> <\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa fa-graduation-cap\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<strong>Corso riconosciuto<\/strong>\u00a0- Per gli Spedizionieri Doganali iscritti all'Albo, il superamento del corso \u00e8 valido per il programma di formazione continua del CNSD e consente di acquisire 5 crediti formativi professionali<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa fa-smile-o\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<strong>Altre iscrizioni<\/strong>\u00a0-\u00a0I Tirocinanti degli spedizionieri doganali possono richiedere l'iscrizione seguendo le <a href=\"http:\/\/www.cnsd.it\/9545\/news\/formazione-a-distanza-2018\">istruzioni sul sito del CNSD<\/a>. Altri soggetti possono contattare per informazioni il Consiglio Nazionale degli Spedizionieri Doganali all'indirizzo: info@cnsd.it<\/div><\/li><\/ul><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><div class=\"fusion-separator-border sep-double\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;border-bottom-width:1px;\"><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><div class=\"fusion-separator-border sep-double\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;border-bottom-width:1px;\"><\/div><\/div>\n<\/div><div class=\"nav fusion-mobile-tab-nav\"><ul class=\"nav-tabs\" role=\"tablist\" aria-orientation=\"vertical\"><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-57e6b30efae8be1a2e4\" aria-selected=\"false\" tabindex=\"-1\" id=\"mobile-fusion-tab-57e6b30efae8be1a2e4\" href=\"#tab-57e6b30efae8be1a2e4\"><h4 class=\"fusion-tab-heading\"><i class=\"fontawesome-icon fa fa-file-text-o\" aria-hidden=\"true\" style=\"font-size:16px;\"><\/i>DETTAGLI DEL CORSO<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-pane fade fusion-clearfix\" role=\"tabpanel\" tabindex=\"0\" aria-labelledby=\"fusion-tab-57e6b30efae8be1a2e4\" id=\"tab-57e6b30efae8be1a2e4\">\n<h2>Trasferimenti infragruppo: aspetti doganali e fiscali<\/h2>\n<p>Il commercio internazionale \u00e8 sempre pi\u00f9 globalizzato ed il tema degli scambi infragruppo per determinare i prezzi di trasferimento (c.d. transfer pricing), sia sotto il profilo doganale, sia sotto il profilo fiscale, ha assunto una rilevanza sempre maggiore.<\/p>\n<p>I criteri di determinazione dei prezzi di trasferimento ed i metodi di determinazione del valore in dogana non coincidono necessariamente fra loro. Da un lato, la normativa fiscale sull\u2019imposizione diretta stabilisce che i pezzi si determinano sulla base del principio internazionale del \u00abprezzo di libera concorrenza\u00bb mentre dall\u2019altro, la normativa doganale dell\u2019UE sancisce che il valore in dogana si determini sulla base del prezzo di transazione ovvero sul ricorso ai metodi alternativi.<\/p>\n\n<p><span style=\"color: #ff0000;\">Alcuni contenuti di questa pagina sono riservati: iscriviti o accedi per visualizzarli.<\/span><\/p>\n\n<div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><div class=\"fusion-separator-border sep-double\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;border-bottom-width:1px;\"><\/div><\/div>\n<\/div><div class=\"nav fusion-mobile-tab-nav\"><ul class=\"nav-tabs\" role=\"tablist\" aria-orientation=\"vertical\"><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-ad26d827fd5bfb87f62\" aria-selected=\"false\" tabindex=\"-1\" id=\"mobile-fusion-tab-ad26d827fd5bfb87f62\" href=\"#tab-ad26d827fd5bfb87f62\"><h4 class=\"fusion-tab-heading\"><i class=\"fontawesome-icon fa fa-book\" aria-hidden=\"true\" style=\"font-size:16px;\"><\/i>ARGOMENTI TRATTATI<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-pane fade fusion-clearfix\" role=\"tabpanel\" tabindex=\"0\" aria-labelledby=\"fusion-tab-ad26d827fd5bfb87f62\" id=\"tab-ad26d827fd5bfb87f62\">\n<p>Il Corso \"Professione Doganalista 2014\" si struttura su tre moduli, ciascuno composta da una videolezione ed un test di verifica. Per poter passare alla videolezione successiva \u00e8 necessario superare il test di verifica. Al momento \u00e8 possibile ripetere il test pi\u00f9 volte, se non lo si \u00e8 superato, consentendo cos\u00ec al discente di poter rivedere il materiale didattico o le parti della videolezione che necessitano un maggiore approfondimento.<\/p>\n<h2>Modulo 1: Transfer pricing<\/h2>\n<p>Questo primo modulo consta di una videolezione, della durata circa 18 minuti e di un test di verifica, che comprende 10 domande a risposta multipla.<\/p>\n<p><em>Sono trattati i seguenti argomenti:<\/em><br \/>\nIl valore, la quantit\u00e0, la qualit\u00e0 e l\u2019origine. Transfer pricing. Determinazione del valore sulla base di criteri specifici<\/p>\n<h2>Modulo 2: Tra imposte dirette e doganali<\/h2>\n<p>Questo secondo modulo consta di una videolezione, della durata circa 23 minuti e di un test di verifica, che comprende 10 domande a risposta multipla.<\/p>\n<p><em>Gli argomenti trattati sono:<\/em><br \/>\nMetodi valutazione delle merci applicabili in modo gerarchico. Metodo del valore di transazione. Trasferimenti infragruppo secondo la normativa sulle imposte dirette e quella doganale<\/p>\n<h2>Modulo 3: Il valore doganale<\/h2>\n<p>Questo terzo ed ultimo modulo consta di una videolezione, della durata circa 17 minuti e di un test di verifica, che comprende 10 domande a risposta multipla.<\/p>\n<p><em>Sono stati illustrati i seguenti argomenti:<\/em><br \/>\nL\u2019individuazione del valore dei beni secondo l'Agenzia delle Entrate e secondo l'Agenzia delle Dogane. La determinazione del valore forfettario. La dichiarazione incompleta<\/p>\n<div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><div class=\"fusion-separator-border sep-double\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;border-bottom-width:1px;\"><\/div><\/div>\n<\/div><div class=\"nav fusion-mobile-tab-nav\"><ul class=\"nav-tabs\" role=\"tablist\" aria-orientation=\"vertical\"><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-c60fa7aa5f9be5610c3\" aria-selected=\"false\" tabindex=\"-1\" id=\"mobile-fusion-tab-c60fa7aa5f9be5610c3\" href=\"#tab-c60fa7aa5f9be5610c3\"><h4 class=\"fusion-tab-heading\"><i class=\"fontawesome-icon fa fa-shield\" aria-hidden=\"true\" style=\"font-size:16px;\"><\/i>ACCESSO AL CORSO<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-pane fade fusion-clearfix\" role=\"tabpanel\" tabindex=\"0\" aria-labelledby=\"fusion-tab-c60fa7aa5f9be5610c3\" id=\"tab-c60fa7aa5f9be5610c3\">\n<div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2\"><div class=\"wpcw_fe_progress_box_wrap\"><div class=\"wpcw_fe_progress_box wpcw_fe_progress_box_error\"> Devi effettuare il <u><a href=\"https:\/\/www.profad.it\/cnsd\/login\">LOGIN<\/a><\/u> per poter verificare l'avanzamento del tuo corso o accedere alle Videolezioni e Test.<\/div><\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\">\n<div class=\"fusion-text fusion-text-3\"><p style=\"margin-top: 20px; text-align: right;\"><a href=\"https:\/\/www.profad.it\/cnsd\/requisiti\/\"><img decoding=\"async\" class=\"alignright\" src=\"https:\/\/www.profad.it\/cnsd\/wp-content\/uploads\/2018\/02\/Help.png\" alt=\"\" width=\"128\" height=\"128\" \/><\/a><br \/>\nSe hai difficolt\u00e0 consulta <u><a href=\"https:\/\/www.profad.it\/cnsd\/requisiti\/\">la Guida<\/a><\/u><\/p>\n<\/div>\n<\/div><\/div><\/div>\n<span style=\"color: #ff0000;\">Alcuni contenuti di questa pagina sono riservati: iscriviti o accedi per visualizzarli.<\/span><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><div class=\"fusion-separator-border sep-double\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;border-bottom-width:1px;\"><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-background-color:#faf9f8;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:calc( 100% + 0px ) !important;max-width:calc( 100% + 0px ) !important;margin-left: calc(-0px \/ 2 );margin-right: calc(-0px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-flex-align-self-flex-start fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:20px;--awb-spacing-left-large:0px;--awb-width-medium:100%;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-section-separator section-separator bigtriangle fusion-section-separator-1\" style=\"--awb-spacer-height:99px;--awb-svg-margin-left:0px;--awb-svg-margin-right:0px;--awb-svg-margin-left-medium:0px;--awb-svg-margin-right-medium:0px;--awb-svg-margin-left-small:0px;--awb-svg-margin-right-small:0px;--awb-divider-height:99px;--awb-spacer-padding-top:inherit;--awb-sep-padding:0;--awb-svg-padding:0;\"><div class=\"fusion-section-separator-svg\"><svg class=\"fusion-big-triangle-candy\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.1\" width=\"100%\" height=\"100\" viewBox=\"0 0 100 100\" preserveAspectRatio=\"none\" fill=\"rgba(255,255,255,1)\"><path d=\"M-1 -1 L50 99 L101 -1 Z\"><\/path><\/svg><\/div><div class=\"fusion-section-separator-spacer\"><div class=\"fusion-section-separator-spacer-height\"><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:60px;--awb-padding-bottom:70px;--awb-background-color:#faf9f8;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1331.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:3%;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:40px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-4\"><h3 style=\"text-align: center;\">DOCENTI E TUTORS<\/h3>\n<\/div><div class=\"fusion-separator\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-bottom:45px;width:100%;max-width:170px;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#f09a3e;border-color:#f09a3e;border-top-width:1px;\"><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:40px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-person person fusion-person-left fusion-person-1 fusion-person-icon-top\" style=\"--awb-pic-style-color:var(--awb-color8);--awb-pic-borderradius:0px;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-social-box-border-top:0px;--awb-social-box-border-right:0px;--awb-social-box-border-bottom:0px;--awb-social-box-border-left:0px;--awb-social-box-border-color:var(--awb-color3);--awb-social-box-border-color-hover:var(--awb-color4);--awb-social-box-colors-hover:var(--awb-color1);--awb-social-icon-boxed-colors:var(--awb-color2);--awb-social-icon-colors:var(--awb-color6);--awb-social-icon-colors-hover:var(--awb-color4);\"><div class=\"person-shortcode-image-wrapper\"><div class=\"person-image-container hover-type-zoomin\" style=\"border:0px solid var(--awb-color3);-webkit-border-radius:0px;-moz-border-radius:0px;border-radius:0px;\"><img decoding=\"async\" class=\"person-img img-responsive\" src=\"https:\/\/www.profad.it\/cnsd\/wp-content\/uploads\/2018\/03\/Primerano-891x747.jpg\" alt=\"Andrea Primerano\" \/><\/div><\/div><div class=\"person-desc\" style=\"background-color:var(--awb-color8);padding:40px;margin-top:0;\"><div class=\"person-author\"><div class=\"person-author-wrapper\"><span class=\"person-name\">Andrea Primerano<\/span><span class=\"person-title\">Docente del corso<\/span><\/div><\/div><div class=\"person-content fusion-clearfix\">Andrea Primerano, spedizioniere doganale, \u00e8 esperto in commercio internazionale, dogane, accise.<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:40px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-person person fusion-person-left fusion-person-2 fusion-person-icon-top\" style=\"--awb-pic-style-color:var(--awb-color8);--awb-pic-borderradius:0px;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-social-box-border-top:0px;--awb-social-box-border-right:0px;--awb-social-box-border-bottom:0px;--awb-social-box-border-left:0px;--awb-social-box-border-color:var(--awb-color3);--awb-social-box-border-color-hover:var(--awb-color4);--awb-social-box-colors-hover:var(--awb-color1);--awb-social-icon-boxed-colors:var(--awb-color2);--awb-social-icon-colors:var(--awb-color6);--awb-social-icon-colors-hover:var(--awb-color4);\"><div class=\"person-shortcode-image-wrapper\"><div class=\"person-image-container hover-type-zoomin\" style=\"border:0px solid var(--awb-color3);-webkit-border-radius:0px;-moz-border-radius:0px;border-radius:0px;\"><img decoding=\"async\" class=\"person-img img-responsive\" src=\"https:\/\/www.profad.it\/cnsd\/wp-content\/uploads\/2018\/02\/Mauro-Lopizzo-891x747.jpg\" alt=\"Mauro Lopizzo\" \/><\/div><\/div><div class=\"person-desc\" style=\"background-color:var(--awb-color1);padding:40px;margin-top:0;\"><div class=\"person-author\"><div class=\"person-author-wrapper\"><span class=\"person-name\">Mauro Lopizzo<\/span><span class=\"person-title\">Tutor del Corso<\/span><\/div><\/div><div class=\"person-content fusion-clearfix\">Mauro Lopizzo, esperto doganalista, \u00e8 Vicepresidente del Consiglio Nazionale degli Spedizionieri Doganali<\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:50px;--awb-padding-right:3%;--awb-padding-bottom:45px;--awb-padding-left:3%;--awb-background-color:#333c4e;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1331.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-flex-align-self-flex-start fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:4%;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:3%;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-5\"><h3 style=\"text-align: center; font-size: 30px; color: #ffffff;\">Abbiamo somministrato oltre <span style=\"color: #f09a3e;\">82.000 Corsi<\/span> su piattaforma CNSD \u2013 Academy<\/h3>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:-25px;width:100%;\"><div class=\"fusion-separator-border sep-double\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:0px;border-bottom-width:0px;\"><\/div><\/div><div class=\"fusion-text fusion-text-6\"><p style=\"text-align: center; font-size: 20px;\">Diventa un esperto di Commercio Internazionale.<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:15px;width:100%;\"><div class=\"fusion-separator-border sep-double\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:0px;border-bottom-width:0px;\"><\/div><\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat button-large button-default fusion-button-default button-1 fusion-button-span-no fusion-button-default-type\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.profad.it\/cnsd\/admissions\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Iscriviti<\/span><\/a><\/div><\/div><\/div><\/div><\/div>\n<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La professione di spedizioniere doganale fu disciplinata e riconosciuta con la legge 22.12.1960, n. 1612 che la riconobbe quale professione qualificata avente per oggetto le materie: fiscale, merceologica, valutaria e quant\u2019altro si riferisce al campo doganale&#8230;<\/p>\n","protected":false},"author":1404,"featured_media":123206,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"portfolio_category":[21],"portfolio_skills":[],"portfolio_tags":[],"class_list":["post-123204","avada_portfolio","type-avada_portfolio","status-publish","format-standard","has-post-thumbnail","hentry","portfolio_category-formazione-anni-precedenti"],"_links":{"self":[{"href":"https:\/\/www.profad.it\/cnsd\/wp-json\/wp\/v2\/avada_portfolio\/123204","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.profad.it\/cnsd\/wp-json\/wp\/v2\/avada_portfolio"}],"about":[{"href":"https:\/\/www.profad.it\/cnsd\/wp-json\/wp\/v2\/types\/avada_portfolio"}],"author":[{"embeddable":true,"href":"https:\/\/www.profad.it\/cnsd\/wp-json\/wp\/v2\/users\/1404"}],"replies":[{"embeddable":true,"href":"https:\/\/www.profad.it\/cnsd\/wp-json\/wp\/v2\/comments?post=123204"}],"version-history":[{"count":0,"href":"https:\/\/www.profad.it\/cnsd\/wp-json\/wp\/v2\/avada_portfolio\/123204\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.profad.it\/cnsd\/wp-json\/wp\/v2\/media\/123206"}],"wp:attachment":[{"href":"https:\/\/www.profad.it\/cnsd\/wp-json\/wp\/v2\/media?parent=123204"}],"wp:term":[{"taxonomy":"portfolio_category","embeddable":true,"href":"https:\/\/www.profad.it\/cnsd\/wp-json\/wp\/v2\/portfolio_category?post=123204"},{"taxonomy":"portfolio_skills","embeddable":true,"href":"https:\/\/www.profad.it\/cnsd\/wp-json\/wp\/v2\/portfolio_skills?post=123204"},{"taxonomy":"portfolio_tags","embeddable":true,"href":"https:\/\/www.profad.it\/cnsd\/wp-json\/wp\/v2\/portfolio_tags?post=123204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}