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Return-Path: <news@bounce.onekommunication.com> Delivered-To: info@bicar.it Received: by mail.planetcloud-host.com (Postfix, from userid 1016) id 79198150E3; Thu, 16 Jan 2025 15:00:52 +0100 (CET) Authentication-Results: mail.planetcloud-host.com; dkim=pass (2048-bit key) header.d=cseditoria.it header.i=@cseditoria.it header.b="BugefItC" X-Spam-Checker-Version: SpamAssassin 3.4.0 (2014-02-07) on mail.planetcloud-host.com X-Spam-Level: X-Spam-Status: No, score=-0.1 required=4.0 tests=DKIM_SIGNED,DKIM_VALID, DKIM_VALID_AU,HTML_MESSAGE,RCVD_IN_DNSWL_BLOCKED, RCVD_IN_VALIDITY_RPBL_BLOCKED,RCVD_IN_VALIDITY_SAFE_BLOCKED,SPF_HELO_PASS, SPF_PASS,URIBL_BLOCKED autolearn=ham autolearn_force=no version=3.4.0 Received-SPF: Pass (sender SPF authorized) identity=mailfrom; client-ip=93.174.68.151; helo=smtp68151.sh03.musvc.com; envelope-from=news@bounce.onekommunication.com; receiver=info@bicar.it Received: from smtp68151.sh03.musvc.com (smtp68151.sh03.musvc.com [93.174.68.151]) (using TLSv1.2 with cipher ECDHE-RSA-AES256-GCM-SHA384 (256/256 bits)) (No client certificate requested) by mail.planetcloud-host.com (Postfix) with ESMTPS id BBA2C150A3 for <info@bicar.it>; Thu, 16 Jan 2025 15:00:50 +0100 (CET) DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; s=ml02; d=cseditoria.it; h=Message-ID:From:Reply-To:To:Subject:Date:MIME-Version:Content-Type:List-Id: List-Unsubscribe:Feedback-ID:X-CSA-Complaints:List-Unsubscribe-Post:To:From: Subject:Reply-To; t=1737036050; x=1737338450; bh=wujKv1es/EBlns9/Xdh4UNOmrEDE/J6Mo6EL8F27ABU=; b=BugefItCMicfIhddYZmPdOTo2u+7yeSF3ZFSVjsdEWXQALRoTll9rlmm+5dSvfzckaUWeTPRAsF8 N+nCUmNzPwl+FEy8ZuUSuhecc/Y3zDi4cWWvEP94rdcwL+0xYC96CGaYF9Z28dQgXGCvft1PzkQY wlkXm5I9Psd9UXhk3QEL0twb2ysqd1Eqg4uDvr1EAO99w/QKSeh0vkfGBmUG2I6IWoKXB0QdMImW jA0yfHE1Hd7XRV1T5YydIvN4mW78gEaPxwMrKwdlibSTV1hczhMdxLpk7DfLWQly0FhpBQ4Xxakm U0qsL7mhF9UGWshtLd7nNQLdYubH5WjrPVGmbQ== Message-ID: <202501161500493111.372781.9608.121902@emailsp.net> From: =?UTF-8?Q?Cs_Editoria?= <libri@cseditoria.it> Reply-To: libri@cseditoria.it To: info@bicar.it Subject: =?UTF-8?Q?Renato_Portale_IVA_2025_in_uscit?= =?UTF-8?Q?a_a_breve=21_prenota_la_Tua_copia_?= =?UTF-8?Q?=21?= Date: Thu, 16 Jan 2025 15:00:50 +0100 MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="Mark=_638726364502382006288133" X-Priority: 3 X-Abuse: Please report abuse here: https://onekommunication.musvc3.net/p?c=121902 X-rpcampaign: scalaSrl_9608 List-Id: <121902.7> List-Unsubscribe: <mailto:121902.372781.5d81b58d-8487-4e7b-8478-a60aef5d78b0.7.5991@unsubscribe.emailsp.net>, <https://onekommunication.musvc3.net/e/o?q=0%3dGSLfPS%267%3dd%264%3dVTfG%26F%3dNdHXSX%26x%3dVyeG3Pet-YOeM-Uzdr-YOdN-2Qgq61btXS9P%266%3d4KvF_Cxiq_Ogr0x88.0E%26F9%3dZQgN%26H%3dvYqZIY.uDvF2JA.05D%26y%3dJAJG0I.EzQ%26t4F%3dE0KA_Ogtk_Zq_Ilzf_S1_Ogtk_Yv2M8OOM.B324I9G.xL3_Ilzf_S1C8F9QuEy_Ogtk_YvFAQ5LE_L6K4L4J.vP6O_Cxiq_NCy5_Cxiq_NAIXMdNR_Cxiq_Mcx2DE_8rnw_I5PANRwbN5-SaNX-OBM3-SaMY-vcP2zCK5Rera_Cxiq8q2v_Mcy5gF9K_Cxiq_NAM_Ilzf_SQFtog_Ogtk_ZtVTfG%26K%3dMgOSPdMUMf> Feedback-ID: 121902:121902.5991:musvc X-msgtype: t X-CSA-Complaints: csa-complaints@eco.de Auto-Submitted: auto-generated X-Auto-Response-Suppress: OOF, AutoReply List-Unsubscribe-Post: List-Unsubscribe=One-Click X-Mailer: MailUp CFBL-Address: fbl@sh03.musvc.com; report=arf X-BPS1: 372781:7:5991:121902: This is a multi-part message in MIME format. --Mark=_638726364502382006288133 Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable <https://onekommunication.musvc3.net/e/r?q=3DOp%3dDHOqO_FvTv_Q6_swqu_3B= _FvTv_PAbXydyX.3HbE0Nq.9CH_swqu_3B4_MRyn_WgNBG.bODS_swqu_3B_FvTv_QAgA1_= MRyn_XeTOKuRBYgf2A_swqu_40HYhAU_MRyn_XeOJWxUS_MRyn_W7T_FvTv_Q9qR_FvTv_P= a284_MRyn_Xef_FvTv_Pay_NoxQ_Y2Kw_NoxQ_XTb._swqu_3bL_MRyn_XeLD_MRyn_W7UR= X0ZOF0f3T0_NoxQ_YyH_swqu_40KNyQlhMs%261%3dV3WWe3%260%3dAPtR1X.oAH%26Dt%= 3deTe9%26H%3dU%26I%3d6e6b7yWV%26p%3dYUW8dO%26O%3d2aRa4aUeA&mupckp=3Dmup= Atu4m8OiX0wt><https://onekommunication.musvc3.net/e/r?q=3DOp%3dDHOqO_Fv= Tv_Q6_swqu_3B_FvTv_PAbXydyX.3HbE0Nq.9CH_swqu_3B4_MRyn_WgNBG.bODS_swqu_3= B_FvTv_QAgA1_MRyn_XeTOKuRBYgf2A_swqu_40HYhAU_MRyn_XeOJWxUS_MRyn_W7T_FvT= v_Q9qR_FvTv_Pa284_MRyn_Xef_FvTv_Pay_NoxQ_Y2Kw_NoxQ_XTb._swqu_3bL_MRyn_X= eLD_MRyn_W7URX0ZOF0f3T0_NoxQ_YyH_swqu_40KNyQlhMs%261%3dV3WWe3%260%3dAPt= R1X.oAH%26Dt%3deTe9%26H%3dU%26I%3d6e6b7yWV%26p%3dYUW8dO%26O%3d2aRa4aUeA= &mupckp=3DmupAtu4m8OiX0wt>Se non leggi correttamente questo messaggio, = clicca quiIVA 2025IMPOSTA SUL VALORE AGGIUNTO Tutte le novit=C3=A0 in materia di IVA. 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A questi argomenti =C3=A8= stato riservato un particolare approfondimento, cos=C3=AC come sono st= ate correlate disposizioni e termini doganali contenuti nel Codice Doga= nale Unitario e nei vari Regolamenti complementari che vengono affianca= ti alla Direttiva 2006/112/CE fonte del D.P.R. n. 633 del 1972 e del D.= L. n. 331 del 1993.=0A=0AL=E2=80=99IVA ha raggiunto i 53 anni di vita e= la Legge di Delega fiscale dell=E2=80=99Agosto 2023 =C3=A8 entrata nel= vivo con i suoi decreti legislativi gi=C3=A0 emanati a fine 2023 e nel= corso del 2024 (Statuto dei diritti del contribuente, Contenzioso trib= utario, Semplificazione degli adempimenti, Accertamento, Sanzioni, Risc= ossione e Dogane). Grande assente l=E2=80=99IVA di cui si attendono sia= il Decreto Legislativo di modifica della normativa interna per essere = allineata a quella UE sia l=E2=80=99emanazione del TU IVA. 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vertical-align: middle;"><span style=3D= "font-family: Tahoma; font-size: 16px; color: rgb(0, 0, 0);">Se non leg= gi correttamente questo messaggio, clicca qui</span></a><br></p><table = class=3D"nl-container" width=3D"100%" border=3D"0" cellpadding=3D"0" ce= llspacing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0;mso-t= able-rspace:0;background-color:#fff"><tbody><tr><td><table class=3D"row= row-1" align=3D"center" width=3D"100%" border=3D"0" cellpadding=3D"0" = cellspacing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0;mso= -table-rspace:0"><tbody><tr><td><table class=3D"row-content stack" alig= n=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"p= resentation" style=3D"mso-table-lspace:0;mso-table-rspace:0;background-= color:#ebebeb;border-radius:0;color:#000;width:720px;margin:0 auto" wid= th=3D"720"><tbody><tr><td class=3D"column column-1" width=3D"100%" styl= e=3D"mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:l= eft;vertical-align:top;border-top:0;border-right:0;border-bottom:0;bord= er-left:0"><table class=3D"divider_block block-1" width=3D"100%" border= =3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D= "mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td class=3D"pad" st= yle=3D"padding-bottom:10px;padding-left:10px;padding-right:10px;padding= -top:5px"><div class=3D"alignment" align=3D"center"><table border=3D"0"= cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation" width=3D"100= %" style=3D"mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td class= =3D"divider_inner" style=3D"font-size:1px;line-height:1px;border-top:1p= x solid #bbb"><span style=3D"word-break: break-word;">=E2=80=8A</span><= /td></tr></tbody></table></div></td></tr></tbody></table></td></tr></tb= ody></table></td></tr></tbody></table><table class=3D"row row-2" align=3D= "center" width=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0= " role=3D"presentation" style=3D"mso-table-lspace:0;mso-table-rspace:0"= >=0A<tbody><tr><td><table class=3D"row-content stack" align=3D"center" = border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation" = style=3D"mso-table-lspace:0;mso-table-rspace:0;background-color:#ebebeb= ;border-radius:0;color:#000;width:720px;margin:0 auto" width=3D"720"><t= body><tr><td class=3D"column column-1" width=3D"33.333333333333336%" st= yle=3D"mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align= :left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:= 0;border-right:0;border-bottom:0;border-left:0"><table class=3D"image_b= lock block-1" width=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing= =3D"0" role=3D"presentation" style=3D"mso-table-lspace:0;mso-table-rspa= ce:0"><tbody><tr><td class=3D"pad" style=3D"width:100%;padding-right:0;= padding-left:0"><div class=3D"alignment" align=3D"center" style=3D"line= -height:10px"><div class=3D"fullWidth" style=3D"max-width:204px"><img s= rc=3D"https://onekommunication.img.musvc3.net/static/121902/assets/1/co= pertinelibri/9788828852841.jpg" style=3D"display:block;height:auto;bord= er:0;width:100%" width=3D"204" alt=3D"IVA 2025" title=3D"IVA 2025" heig= ht=3D"auto"></div></div></td></tr></tbody></table></td><td class=3D"col= umn column-2" width=3D"66.66666666666667%" style=3D"mso-table-lspace:0;= mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;p= adding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bo= ttom:0;border-left:0"><table class=3D"heading_block block-1" width=3D"1= 00%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat= ion" style=3D"mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td cla= ss=3D"pad" style=3D"text-align:center;width:100%"><h1 style=3D"margin:0= ;color:#000;direction:ltr;font-family:Arial,Helvetica Neue,Helvetica,sa= ns-serif;font-size:21px;font-weight:700;letter-spacing:normal;line-heig= ht:120%;text-align:center;margin-top:0;margin-bottom:0;mso-line-height-= alt:25.2px"><span class=3D"tinyMce-placeholder" style=3D"word-break: br= eak-word;">IVA 2025<br>IMPOSTA SUL VALORE AGGIUNTO</span></h1></td></tr= ></tbody></table><table class=3D"paragraph_block block-2" width=3D"100%= " border=3D"0" cellpadding=3D"10" cellspacing=3D"0" role=3D"presentatio= n" style=3D"mso-table-lspace:0;mso-table-rspace:0;word-break:break-word= "><tbody><tr><td class=3D"pad"><div style=3D"color:#000;direction:ltr;f= ont-family:Arial,Helvetica Neue,Helvetica,sans-serif;font-size:14px;fon= t-weight:400;letter-spacing:0;line-height:120%;text-align:center;mso-li= ne-height-alt:16.8px"><p style=3D"margin:0">Tutte le novit=C3=A0 in mat= eria di IVA. Commento articolo per articolo<br>del D.P.R. n. 633/1972 e= del D.L. n. 331/1993</p></div></td></tr></tbody></table><table class=3D= "paragraph_block block-3" width=3D"100%" border=3D"0" cellpadding=3D"10= " cellspacing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0;m= so-table-rspace:0;word-break:break-word"><tbody><tr><td class=3D"pad"><= div style=3D"color:#000;direction:ltr;font-family:Arial,Helvetica Neue,= Helvetica,sans-serif;font-size:13px;font-weight:400;letter-spacing:0;li= ne-height:120%;text-align:center;mso-line-height-alt:15.6px"><p style=3D= "margin:0"><strong>***in uscita a gennaio***<br><span style=3D"word-bre= ak: break-word; text-decoration: line-through;"><br>=0A125,00 =E2=82=AC= </span> in offerta a 118,75 =E2=82=AC</strong><br><br></p></div></td></= tr></tbody></table><table class=3D"button_block block-4" width=3D"100%"= border=3D"0" cellpadding=3D"10" cellspacing=3D"0" role=3D"presentation= " style=3D"mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td class=3D= "pad"><div class=3D"alignment" align=3D"center"><a href=3D"https://onek= ommunication.musvc3.net/e/tr?q=3D8%3dMUNdVU%269%3db%260%3dXVdM%26H%3dPb= NZUV%26G%3dAGOBL_Evos_Pf_Dtpu_Ni_Evos_OkAG2FAF0P0Bz6FBBI.5F4.HGLI8O.G2O= _Dtpu_NiFOwM68_Dtpu_NiNWMbWW_Dtpu_NixNE8GN_Dtpu_NiT_Mmvm_WbpB9GEB_Mmvm_= WQUWJD76I1_Knxl_URWVlsf_Dtpu_NXOeNcOZ_Dtpu_NXOeBHEOwE2_Mmvm_WQUW8E81DFH= EDw.I1A%26z%3dFHNH6P.I1M%266N%3dUYWc%26FL%3dOeNXWVMYNYVcRe%264%3dXxaOW2= WzY2aQ9PbVUTAw6SdQWU0Ra6w4xWbT5NeQ6QA14371aWdV826SXNYSYWANZ17Q&mupckp=3D= mupAtu4m8OiX0wt" target=3D"_blank" style=3D"color:#ffffff;"><!--[if mso= ]>=0A<v:roundrect xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:w=3D"= urn:schemas-microsoft-com:office:word" href=3D"https://onekommunicatio= n.musvc3.net/e/tr?q=3D9%3dKZ0eTZ%26u%3dc%268%3dcHeK%26M%3dBcLeGW%26E%3d= F3P0Q_1wmx_Bg_Bybv_Ln_1wmx_Al9LnG9KvQ8Gl7DGxJ.3Kp.IEQ59M.LnP_Bybv_Ln2Pu= Rr9_Bybv_Ln0XKgIX_Bybv_LnjOCC3O_Bybv_LnF_Nk1Y_XZux0EJx_Nk1Y_XOZIKBBrJy_= PZyj_ZDXTqeg_Bybv_LcAfLhAa_Bybv_LcAf0M1PuJn_Nk1Y_XOZI9CCmEDM1Eu.NmB%26x= %3dK4OFAB.JyR%26rO%3dSdId%26DQ%3dAfLcIWKd0ZThDf%262%3dcjbMbnXxdnbODBcTZ= FBuAEeObGAPf7u9jIcR00fOACBy9o8yfIeTCn7Qc0ZQdIBLem8O&mupckp=3DmupAtu4m8O= iX0wt" style=3D"height:34px;width:191px;v-text-anchor:middle;" arcsize= =3D"12%" fillcolor=3D"#fca600">=0A<v:stroke dashstyle=3D"Solid" weight=3D= "0px" color=3D"#fca600"/>=0A<w:anchorlock/>=0A<v:textbox inset=3D"0px,0= px,0px,0px">=0A<center dir=3D"false" style=3D"color:#ffffff;font-family= :sans-serif;font-size:12px">=0A<![endif]--><div class=3D"button" style=3D= "background-color:#fca600;border-bottom:0 solid transparent;border-left= :0 solid transparent;border-radius:4px;border-right:0 solid transparent= ;border-top:0 solid transparent;color:#fff;display:inline-block;font-fa= mily:Arial,Helvetica Neue,Helvetica,sans-serif;font-size:12px;font-weig= ht:400;mso-border-alt:none;padding-bottom:5px;padding-top:5px;text-alig= n:center;text-decoration:none;width:auto;word-break:keep-all">=0A<span = style=3D"word-break: break-word; padding-left: 20px; padding-right: 20p= x; font-size: 12px; display: inline-block; letter-spacing: normal;"><sp= an style=3D"word-break: break-word; line-height: 24px;"><strong>Prenota= lo con coupon >>></strong></span></span></div><!--[if mso]></c= enter></v:textbox></v:roundrect><![endif]--></a></div></td></tr></tbody= ></table></td></tr></tbody></table></td></tr></tbody></table><table cla= ss=3D"row row-3" align=3D"center" width=3D"100%" border=3D"0" cellpaddi= ng=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-table-lsp= ace:0;mso-table-rspace:0"><tbody><tr><td><table class=3D"row-content st= ack" align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" = role=3D"presentation" style=3D"mso-table-lspace:0;mso-table-rspace:0;ba= ckground-color:#ebebeb;border-radius:0;color:#000;width:720px;margin:0 = auto" width=3D"720"><tbody><tr><td class=3D"column column-1" width=3D"1= 00%" style=3D"mso-table-lspace:0;mso-table-rspace:0;font-weight:400;tex= t-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;bord= er-top:0;border-right:0;border-bottom:0;border-left:0"><table class=3D"= paragraph_block block-1" width=3D"100%" border=3D"0" cellpadding=3D"10"= cellspacing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0;ms= o-table-rspace:0;word-break:break-word"><tbody><tr><td class=3D"pad"><d= iv style=3D"color:#000;direction:ltr;font-family:Arial,Helvetica Neue,H= elvetica,sans-serif;font-size:13px;font-weight:400;letter-spacing:0;lin= e-height:120%;text-align:left;mso-line-height-alt:15.6px"><p style=3D"m= argin:0">=0ANel 28=C2=B0 anno di pubblicazione, il volume riserva una d= ettagliata attenzione alla normativa doganale nei riflessi con il Decre= to IVA, non completamente allineati nei richiami e nei termini. Dopo la= soppressione del Testo unico doganale, avvenuto dopo oltre 50 anni dal= la sua approvazione e l=E2=80=99introduzione delle =E2=80=9CDisposizion= i nazionali complementari al codice doganale dell=E2=80=99unione=E2=80=9D= (DNC), a partire dal 4 ottobre 2024, l=E2=80=99IVA =C3=A8 divenuta =E2= =80=9Cdiritto di confine=E2=80=9D, sono cambiati i requisiti del rappre= sentante doganale ed =C3=A8 stata introdotta la sua responsabilit=C3=A0= solidale per l=E2=80=99IVA all=E2=80=99importazione. A questi argoment= i =C3=A8 stato riservato un particolare approfondimento, cos=C3=AC come= sono state correlate disposizioni e termini doganali contenuti nel Cod= ice Doganale Unitario e nei vari Regolamenti complementari che vengono = affiancati alla Direttiva 2006/112/CE fonte del D.P.R. n. 633 del 1972 = e del D.L. n. 331 del 1993.=0A<br>=0AL=E2=80=99IVA ha raggiunto i 53 an= ni di vita e la Legge di Delega fiscale dell=E2=80=99Agosto 2023 =C3=A8= entrata nel vivo con i suoi decreti legislativi gi=C3=A0 emanati a fin= e 2023 e nel corso del 2024 (Statuto dei diritti del contribuente, Cont= enzioso tributario, Semplificazione degli adempimenti, Accertamento, Sa= nzioni, Riscossione e Dogane). Grande assente l=E2=80=99IVA di cui si a= ttendono sia il Decreto Legislativo di modifica della normativa interna= per essere allineata a quella UE sia l=E2=80=99emanazione del TU IVA. = <strong><a href=3D"https://onekommunication.musvc3.net/e/tr?q=3D7%3dASO= cJS%260%3da%26x%3dVWcA%26F%3dQaBXVU%265%3d9HNzJ_Fucq_Qe_2rqt_Bg_Fucq_Pj= v0zLsGFIp6GMsFB5v0.7N_2rqt_Bg7Pk-SXVE-0AJyJH5-3L0-PkCCLo-25AsLBNy.9HGv%= 265%3dAO3M1W.x6H%26C3%3dZTdH%26KG%3dVJSSdARTUDaXYJ%269%3dXalSW8nYX7lRQ8= p2y5EZP8JYyVJ7XXEZ30BV2cJZRcka2Zn5k2y4TZoU2ZE5SbFT4WE4&mupckp=3DmupAtu4= m8OiX0wt" target=3D"_blank" style=3D"text-decoration: none; color: #fca= 600;" rel=3D"noopener">Scopri di pi=C3=B9 >>></a></strong>=0A<= /p></div></td></tr></tbody></table></td></tr></tbody></table></td></tr>= </tbody></table><table class=3D"row row-4" align=3D"center" width=3D"10= 0%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentati= on" style=3D"mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td><tab= le class=3D"row-content stack" align=3D"center" border=3D"0" cellpaddin= g=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-table-lspa= ce:0;mso-table-rspace:0;background-color:#ebebeb;border-radius:0;color:= #000;width:720px;margin:0 auto" width=3D"720"><tbody><tr><td class=3D"c= olumn column-1" width=3D"100%" style=3D"mso-table-lspace:0;mso-table-rs= pace:0;font-weight:400;text-align:left;vertical-align:top;border-top:0;= border-right:0;border-bottom:0;border-left:0"><table class=3D"divider_b= lock block-1" width=3D"100%" border=3D"0" cellpadding=3D"10" cellspacin= g=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0;mso-table-rsp= ace:0"><tbody><tr><td class=3D"pad"><div class=3D"alignment" align=3D"c= enter"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"= presentation" width=3D"100%" style=3D"mso-table-lspace:0;mso-table-rspa= ce:0"><tbody><tr><td class=3D"divider_inner" style=3D"font-size:1px;lin= e-height:1px;border-top:1px solid #bbb"><span style=3D"word-break: brea= k-word;">=E2=80=8A</span></td></tr></tbody></table></div></td></tr></tb= ody></table></td></tr></tbody></table></td></tr></tbody></table><table = class=3D"row row-5" align=3D"center" width=3D"100%" border=3D"0" cellpa= dding=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-table-= lspace:0;mso-table-rspace:0"><tbody><tr><td>=0A<table class=3D"row-cont= ent stack" align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D= "0" role=3D"presentation" style=3D"mso-table-lspace:0;mso-table-rspace:= 0;background-color:#ebebeb;border-radius:0;color:#000;width:720px;margi= n:0 auto" width=3D"720"><tbody><tr><td class=3D"column column-1" width=3D= "50%" style=3D"mso-table-lspace:0;mso-table-rspace:0;font-weight:400;te= xt-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;bor= der-top:0;border-right:0;border-bottom:0;border-left:0"><table class=3D= "image_block block-1" width=3D"100%" border=3D"0" cellpadding=3D"0" cel= lspacing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0;mso-ta= ble-rspace:0"><tbody><tr><td class=3D"pad" style=3D"width:100%;padding-= right:0;padding-left:0"><div class=3D"alignment" align=3D"center" style= =3D"line-height:10px"><div class=3D"fullWidth" style=3D"max-width:180px= "><a href=3D"https://onekommunication.musvc3.net/e/tr?q=3D6%3dCYBbLY%26= w%3dZ%26z%3dbJbC%26L%3dDZDdIT%267%3dE5M2P_3tew_Dd_4xds_Dm_3tew_CixFmKuM= 3HrB4LuLy4xF.tM_4xds_DmtOm-YKUG-0lK68n81-LyEuKp.A6Jw%267%3dyR4OoZ.y86%2= 6F4%3dbHgI%26M5%3dYKUGgBTHXEcLbK%26A%3dCbBcoCl8pgG5HAKcCXIWKaGYGAKWJ8o6= CgnbLdC4meKXFZn6nYK9Fbm8LaF4m8lUFZpW&mupckp=3DmupAtu4m8OiX0wt" target=3D= "_blank" style=3D"outline:none" tabindex=3D"-1"><img src=3D"https://one= kommunication.img.musvc3.net/static/121902/assets/1/copertinelibri/8814= off006-2.jpg" style=3D"display:block;height:auto;border:0;width:100%" w= idth=3D"180" alt=3D"iva cartacea+ online" title=3D"iva cartacea+ online= " height=3D"auto"></a></div></div></td></tr></tbody></table><table clas= s=3D"text_block block-2" width=3D"100%" border=3D"0" cellpadding=3D"0" = cellspacing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0;mso= -table-rspace:0;word-break:break-word"><tbody><tr><td class=3D"pad" sty= le=3D"padding-bottom:5px;padding-left:10px;padding-right:10px;padding-t= op:10px"><div style=3D"font-family:Arial,sans-serif"><div class=3D"" st= yle=3D"font-size:14px;font-family:Arial,'Helvetica Neue',Helvetica,sans= -serif;mso-line-height-alt:16.8px;color:#000;line-height:1.2"><p style=3D= "margin:0;font-size:14px;text-align:center;mso-line-height-alt:16.8px">= <strong>IVA 2025<br>Versione cartacea + Online<br></strong></p></div></= div></td></tr></tbody></table></td><td class=3D"column column-2" width=3D= "50%" style=3D"mso-table-lspace:0;mso-table-rspace:0;font-weight:400;te= xt-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;bor= 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padding-left: 20px; padding-righ= t: 20px; font-size: 14px; display: inline-block; letter-spacing: normal= ;"><span style=3D"word-break: break-word; line-height: 28px;"><strong>P= renotalo con coupon >>></strong></span></span></div><!--[if ms= o]></center></v:textbox></v:roundrect><![endif]--></a></div></td></tr><= /tbody></table></td></tr></tbody></table></td></tr></tbody></table><tab= le class=3D"row row-7" align=3D"center" width=3D"100%" border=3D"0" cel= lpadding=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-tab= le-lspace:0;mso-table-rspace:0"><tbody><tr><td><table class=3D"row-cont= ent stack" align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D= "0" role=3D"presentation" style=3D"mso-table-lspace:0;mso-table-rspace:= 0;background-color:#ebebeb;border-radius:0;color:#000;width:720px;margi= n:0 auto" width=3D"720"><tbody><tr><td class=3D"column column-1" width=3D= "100%" style=3D"mso-table-lspace:0;mso-table-rspace:0;font-weight:400;t= ext-align:left;vertical-align:top;border-top:0;border-right:0;border-bo= ttom:0;border-left:0"><table class=3D"divider_block block-1" width=3D"1= 00%" border=3D"0" cellpadding=3D"10" cellspacing=3D"0" role=3D"presenta= tion" style=3D"mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td cl= ass=3D"pad"><div class=3D"alignment" align=3D"center"><table border=3D"= 0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation" width=3D"1= 00%" style=3D"mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td cla= ss=3D"divider_inner" style=3D"font-size:1px;line-height:1px;border-top:= 1px solid #bbb"><span style=3D"word-break: break-word;">=E2=80=8A</span= ></td></tr></tbody></table></div></td></tr></tbody></table></td></tr></= tbody></table></td></tr></tbody></table></td></tr></tbody></table><!-- = End --><table style=3D"width: 600px; height: 106px;" align=3D"center" c= lass=3D""><tbody><tr><td style=3D"width: 600px; text-align: center; ver= tical-align: top;"><p style=3D""><span style=3D"font-family: Georgia;">= <img src=3D"https://onekommunication.img.musvc3.net/static/121902/asset= s/7/cseditoria.png" alt=3D"" style=3D"width: 237px; height: 54.3704px;"= height=3D"54" width=3D"237"></span></p><p style=3D""><span style=3D"fo= nt-family: Georgia;"><span style=3D"font-size: 16px; font-variant-numer= ic: normal; font-variant-east-asian: normal;"><font style=3D"font-size:= 17px; font-weight: 700;">Cs editoria </font><br><font style=3D"fo= nt-size: 14px;"><span style=3D"font-weight: 700;">Telefono: 348 3719057= </span><br></font></span></span><span style=3D"font-size: 16px; f= ont-variant-numeric: normal; font-variant-east-asian: normal; font-fami= ly: Georgia;"><font style=3D"font-size: 14px;"></font></span><span styl= e=3D"font-size: 14px; font-weight: 700; font-family: Georgia;">Indirizz= o:</span><span style=3D"font-size: 14px; font-family: Georgia;"> V= ia I° Boale 11 38051 Borgo Valsugana Trento<br></= span><span style=3D"font-family: Georgia; font-size: 14px; font-weight:= 700;">Email:</span><span style=3D"font-family: Georgia; font-size: 14p= x;"> libri@cseditoria.it</span></p></td></tr><tr><td style=3D"text= -align: center;"><p style=3D"text-align: justify;"><span style=3D"font-= family: Georgia;"> </span></p></td></tr></tbody></table><table ali= gn=3D"center" border=3D"0" cellpadding=3D"2" cellspacing=3D"0" width:=3D= "" 600px=3D"" style=3D"left: 264.5px; width: 600px; height: 93px;" clas= s=3D""> <tbody> <tr> <td style=3D"text-align: center; width: 400px; height: 1px;"></td> </tr> <tr> <td align=3D"center"> <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"font-s= ize: 13px; font-weight: normal; color: rgb(153, 153, 153); font-family:= Georgia, serif; left: 230.5px; width: 699px; height: 54px;"> <tbody> <tr> <td align=3D"center" valign=3D"middle" style=3D"font-size:13px;font-wei= ght:normal;color:#999999;font-family:Georgia,serif;"><span style=3D"fon= t-family: Georgia;"><span style=3D"color: rgb(0, 0, 0);"> <a href=3D= "https://onekommunication.musvc3.net/e/r?q=3DJv%3dEuJwP_sqZw_41_yxTp_9C= _sqZw_36hYbY5Y.fChFmIw.0pC_yxTp_9Cg_HXzQ_RmLpK.hPqN_yxTp_9C_sqZw_46Fb_s= qZw_44w_ORsW_YgN2RpNi--ff5_yxTp_0A_sqZw_36Bg5._HXzQ_Sh_ORsW_ZeP0ToOEfnY= _yxTp_0AsU2S_sqZw_3VzR6P8WwJ_x-X4P3N_sqZw_369_XuMF_ORsW_Y7N_yxTp_0AqL_y= xTp_9c8HBQ2_HXzQ_RCUOcSt%26d%3dQ9X0Z9%26A%3dnKzSdS.uBu%269z%3df7ZE%26I%= 3d8%26D%3dBf0Q%26v%3dZ8RDe21h8b%26J%3d-8e2TBZ3ZB&mupckp=3DmupAtu4m8OiX0= wt" target=3D"_blank" style=3D"text-decoration: underline; font-weight:= bold; font-family: Georgia, serif; font-size: 13px;">Cancella iscrizio= ne</a> </span></span></td> </tr> </tbody> </table> </td> </tr> </tbody> </table></body></html> --Mark=_638726364502382006288133--
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