SELECT     dbo.V10.Art_Cod, dbo.V10.Fornx, dbo.V10.Art_Descrizione, dbo.V10.Px_CodArt, dbo.V10.Px_CodFor, dbo.V10.Px_Prezzo, dbo.ArtFornit.ArFo_CodArt, 
                      dbo.ArtFornit.ArFo_CodFor, dbo.ArtFornit.ArFo_CodArtForn, dbo.ArtFornit.ArFo_DescrArt
FROM         dbo.V10 FULL OUTER JOIN
                      dbo.ArtFornit ON dbo.V10.Art_Cod = dbo.ArtFornit.ArFo_CodArt AND dbo.V10.Fornx = dbo.ArtFornit.ArFo_CodFor
WHERE     (NOT (dbo.V10.Px_CodArt IS NULL)) OR
                      (NOT (dbo.V10.Px_CodFor IS NULL)) OR
                      (NOT (dbo.V10.Px_Prezzo IS NULL)) OR
                      (NOT (dbo.ArtFornit.ArFo_CodArt IS NULL)) OR
                      (NOT (dbo.ArtFornit.ArFo_CodFor IS NULL)) OR
                      (NOT (dbo.ArtFornit.ArFo_CodArtForn IS NULL)) OR
                      (NOT (dbo.ArtFornit.ArFo_DescrArt IS NULL))