Guide

Coronavirus disease 2019

COVID-19 is a contagious disease caused by the coronavirus SARS-CoV-2. In January 2020, the disease spread worldwide, resulting in the COVID-19 pandemic.

The symptoms of COVID‑19 can vary but often include fever,[7] fatigue, cough, breathing difficulties, loss of smell, and loss of taste.[8][9][10] Symptoms may begin one to fourteen days after exposure to the virus. At least a third of people who are infected do not develop noticeable symptoms.[11][12] Of those who develop symptoms noticeable enough to be classified as patients, most (81%) develop mild to moderate symptoms (up to mild pneumonia), while 14% develop severe symptoms (dyspnea, hypoxia, or more than 50% lung involvement on imaging), and 5% develop critical symptoms (respiratory failure, shock, or multiorgan dysfunction).[13] Older people have a higher risk of developing severe symptoms. Some complications result in death. Some people continue to experience a range of effects (long COVID) for months or years after infection, and damage to organs has been observed.[14] Multi-year studies on the long-term effects are ongoing.[15]

COVID‑19 transmission occurs when infectious particles are breathed in or come into contact with the eyes, nose, or mouth. The risk is highest when people are in close proximity, but small airborne particles containing the virus can remain suspended in the air and travel over longer distances, particularly indoors. Transmission can also occur when people touch their eyes, nose, or mouth after touching surfaces or objects that have been contaminated by the virus. People remain contagious for up to 20 days and can spread the virus even if they do not develop symptoms.[16]

Testing methods for COVID-19 to detect the virus’s nucleic acid include real-time reverse transcription polymerase chain reaction (RT‑PCR),[17][18] transcription-mediated amplification,[17][18][19] and reverse transcription loop-mediated isothermal amplification (RT‑LAMP)[17][18] from a nasopharyngeal swab.[20]

Several COVID-19 vaccines have been approved and distributed in various countries, many of which have initiated mass vaccination campaigns. Other preventive measures include physical or social distancing, quarantining, ventilation of indoor spaces, use of face masks or coverings in public, covering coughs and sneezes, hand washing, and keeping unwashed hands away from the face. While drugs have been developed to inhibit the virus, the primary treatment is still symptomatic, managing the disease through supportive care, isolation, and experimental measures.

Guide Correlate

Accertamento Induttivo per Mancanza di Inventario: Cosa Dice la Cassazione

Introduzione L’inventario di magazzino non è solo un adempimento civilistico, ma un documento fondamentale ai fini fiscali. La recente ordinanza della Corte di Cassazione n. 30371 del 18 novembre 2025 ribadisce un principio ormai consolidato: l’accertamento induttivo puro è pienamente legittimo quando il contribuente non esibisce l’inventario, lo presenta incompleto o privo delle

Leggi la guida

Imposta Sostitutiva TFR: Guida Completa all’Acconto del 16 Dicembre 2025

Introduzione L’imposta sostitutiva TFR è un adempimento periodico che riguarda tutti i datori di lavoro e gli enti pensionistici.  Ogni anno, entro il 16 dicembre, deve essere versato l’acconto dell’imposta sulle rivalutazioni del Trattamento di fine rapporto, calcolato applicando l’aliquota del 17%. In questa guida completa analizziamo cos’è l’imposta sostitutiva TFR, come

Leggi la guida

Nuovo Principio Contabile OIC 30: Come Cambiano i Bilanci Intermedi dal 2026

Introduzione Dal 1° gennaio 2026 entra ufficialmente in vigore il nuovo principio contabile OIC 30, che definisce come devono essere redatti i bilanci intermedi. Questa novità riguarda tutte le imprese che vogliono monitorare l’andamento economico durante l’anno e fornire dati affidabili a soci, banche e investitori. Ma cosa cambia, concretamente, con il nuovo OIC

Leggi la guida