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From: "Elle Elle Lavoro" <elelserv@tin.it>
To: <claudia@elelserv.it>,
	<contabile@elelserv.it>,
	<luigi@elelserv.it>,
	<seddlex@elelserv.it>
References: <9647218520.51463189@smgrid.com9647218520>
In-Reply-To: <9647218520.51463189@smgrid.com9647218520>
Subject: =?UTF-8?Q?I:_Decreto_Liquidit=C3=A0_-_Commento_?=
	=?UTF-8?Q?Comma_per_Comma_della_Legge_di_C?=
	=?UTF-8?Q?onversione?=
Date: Fri, 12 Jun 2020 11:03:09 +0200
Organization: Elle ELle Lavoro
Message-ID: <008a01d64098$4c1a5890$e44f09b0$@tin.it>
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Elle Elle Servizi Srl

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Rosa

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Da: FISCOeTASSE.com [mailto:newsletter@fiscoetasse.com]=20
Inviato: venerd=C3=AC 12 giugno 2020 10:44
A: elelserv@tin.it
Oggetto: Decreto Liquidit=C3=A0 - Commento Comma per Comma della Legge =
di Conversione

=20

=
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lid=3D0> Versione Web

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Ciao,=20

ti consigliamo "Decreto Liquidit=C3=A0 - Commento comma per comma della =
Legge di Conversione" > eBook PDF

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Commento comma per comma della legge di conversione del 5 giugno 2020 n. =
40 del Decreto Liquidit=C3=A0; eBook in pdf di 45 pagine.

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style=3D'width:37.5pt;padding:0cm 0cm 0cm 0cm;height:.75pt'><p =
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style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr><td width=3D10 =
valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm 0cm'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; <o:p></o:p></span></p></td><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr><td width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm =
0cm 0cm 0cm'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><a =
href=3D"https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoet=
asse.com%2FBusinessCenter%2Fscheda%2F42544-decreto-di-liquidita-ebook-202=
0.html&amp;smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&amp;utm_medium=
=3Demail&amp;utm_campaign=3DSM_dem_eBook_Decreto_Liquidita&amp;smconv=3D5=
d7590bd-8fa5-4f4d-bfb2-0edad1ff58e5&amp;smlid=3D3" =
target=3D"_blank"><span style=3D'font-size:7.5pt'><img border=3D0 =
width=3D580 id=3D"_x0000_i1027" =
src=3D"https://s3-eu-west-1.amazonaws.com/salesmanagoimg/f4jgdu4at36z2qr3=
/63mwllsqasa0m26s/zjyv3wkeovdf3flz.png" alt=3D"Conversione Decreto =
Liquidit=C3=A0"></span></a><o:p></o:p></p></td></tr></table></div></td><t=
d width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr =
style=3D'max-width:600px;border-spacing:0'><td width=3D601 valign=3Dtop =
style=3D'width:450.0pt;padding:0cm 0cm 0cm 0cm'><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
align=3Dleft style=3D'border-collapse:collapse;border-spacing:0'><tr><td =
width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:600px;border-spacin=
g:0'><tr><td width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm =
0cm 0cm 0cm'><div align=3Dcenter><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse'><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td width=3D600 valign=3Dtop =
style=3D'width:450.0pt;padding:0cm 0cm 0cm 0cm;max-width:100%'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td width=3D"100%" valign=3Dtop =
style=3D'width:100.0%;border:none;border-top:solid white =
6.0pt;padding:0cm 0cm 0cm 0cm;max-width: =
600px;border-spacing:0'></td></tr></table></div></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table></div></td></tr></table></div></td><=
/tr></table></td></tr></table></div></td></tr></table></div><p =
class=3DMsoNormal><o:p>&nbsp;</o:p></p><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr><td width=3D10 =
valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm 0cm'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; <o:p></o:p></span></p></td><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr style=3D'height:11.25pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:11.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td></tr><tr><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm'><p style=3D'margin:0cm;margin-bottom:.0001pt'><b><span =
style=3D'font-size:13.5pt;font-family:"Verdana",sans-serif;color:black'>C=
iao, </span></b><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-size:13.5pt;font-family:"Verdana",sans-serif;color:black'>t=
i consigliamo &quot;Decreto Liquidit=C3=A0 - Commento comma per comma =
della Legge di Conversione&quot; &gt; eBook =
PDF</span><o:p></o:p></p></td></tr><tr style=3D'height:7.5pt'><td =
style=3D'padding:0cm 0cm 0cm =
0cm;height:7.5pt;-webkit-text-size-adjust:none'><p =
class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td></tr></table><=
/div></td><td width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm =
0cm 0cm 0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal =
align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr =
style=3D'height:7.5pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:7.5pt'><p class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td><td =
style=3D'border:none;padding:0cm 0cm 0cm 0cm' width=3D590 colspan=3D2><p =
class=3D'MsoNormal'>&nbsp;</td></tr><tr><td width=3D10 valign=3Dtop =
style=3D'width:7.5pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td><td width=3D580 valign=3Dtop =
style=3D'width:435.0pt;background:#F0F0F0;padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr><td width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm =
0cm 0cm 0cm'><div =
style=3D'margin-left:18.75pt;margin-top:18.75pt;margin-right:18.75pt;marg=
in-bottom:18.75pt'><p style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>Commento comma =
per comma della legge di conversione del 5 giugno 2020 n. 40 del Decreto =
Liquidit=C3=A0; eBook in pdf di 45 pagine.</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><o:p>&nbsp;</o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>=E2=80=A2 =
Finanziamenti per imprese e professionisti</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>=E2=80=A2 =
Misure per l'internazionalizzazione delle =
imprese</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>=E2=80=A2 =
Differimento dell=E2=80=99entrata in vigore del Codice della crisi =
d=E2=80=99impresa e dell=E2=80=99insolvenza</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>=E2=80=A2 =
Disposizioni temporanee in materia di riduzione del =
capitale</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>=E2=80=A2 =
Rivalutazione dei beni d'impresa</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>=E2=80=A2 =
Sospensione =
versamenti</span><o:p></o:p></p></div></td></tr></table></div></td><td =
width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr><td width=3D601 =
valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:600px;border-spacin=
g:0'><tr><td width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm =
0cm 0cm 0cm'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><a href=3D"" target=3D"_blank"><span =
style=3D'font-size:7.5pt'><img border=3D0 width=3D601 =
id=3D"_x0000_i1028" =
src=3D"https://s3-eu-west-1.amazonaws.com/salesmanagoimg/f4jgdu4at36z2qr3=
/6eulj3cwr92piasr/syciuqkyinfv9nt5.jpg"></span></a><o:p></o:p></p></td></=
tr></table></div></td></tr></table></td></tr></table></div></td></tr></ta=
ble></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr><td width=3D10 =
valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm 0cm'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; <o:p></o:p></span></p></td><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr style=3D'height:18.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:18.75pt'><p class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td></tr><tr><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm;max-width:100%'><div align=3Dcenter><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:264.0pt;border-collapse:collapse;border-spacing:0'><tr =
style=3D'border-spacing:0'><td width=3D354 valign=3Dtop =
style=3D'width:264.0pt;padding:0cm 0cm 0cm 0cm;max-width:352px'><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
style=3D'border-collapse:collapse;max-width:100%'><tr =
style=3D'position:initial;max-width: 350px'><td width=3D354 valign=3Dtop =
style=3D'width:264.0pt;padding:.75pt .75pt .75pt .75pt'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse'><tr =
style=3D'height:45.0pt'><td width=3D"100%" =
style=3D'width:100.0%;padding:0cm 0cm 0cm 0cm;height:45.0pt'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><![if !vml]><span =
style=3D'mso-ignore:vglayout'><map name=3DMicrosoftOfficeMap0><area =
shape=3DPolygon coords=3D"9, 5, 3, 8, 3, 61, 9, 64, 350, 64, 353, 61, =
353, 8, 350, 5, 9, 5" =
href=3D"https://www.fiscoetasse.com/BusinessCenter/scheda/42544-decreto-d=
i-liquidita-ebook-2020.html?smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f=
9d&amp;smconv=3D5d7590bd-8fa5-4f4d-bfb2-0edad1ff58e5&amp;smlid=3D2&amp;ut=
m_source=3Dsalesmanago&amp;utm_medium=3Demail&amp;utm_campaign=3DSM_dem_e=
Book_Decreto_Liquidita"></map><img border=3D0 width=3D356 height=3D67 =
src=3D"cid:image001.png@01D640A9.0EA567A0" =
usemap=3D"#MicrosoftOfficeMap0" alt=3D"Rettangolo arrotondato: SCOPRI =
ORA " v:shapes=3D"_x0000_s1026"></span><![endif]><o:p></o:p></p></td></tr></table></div></td></t=
r></table></td></tr></table></div><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 =
style=3D'border-collapse:collapse;max-width:580px;border-spacing:0'><tr><=
td style=3D'padding:.75pt .75pt .75pt .75pt;max-width:580px'><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width:580px'><tr =
style=3D'border-radius:5px;position:initial;max-width:350px'><td =
width=3D"100%" valign=3Dtop style=3D'width:100.0%;padding:0cm 0cm 0cm =
0cm;max-width:352px'><div><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D0 style=3D'width:0cm;border-collapse:collapse'><tr><td =
width=3D352 valign=3Dtop style=3D'width:264.0pt;padding:0cm 0cm 0cm =
0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse'><tr =
style=3D'height:45.0pt'><td width=3D"100%" =
style=3D'width:100.0%;background:#FF6E00;padding:0cm 0cm 0cm =
0cm;height:45.0pt'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><a =
href=3D"https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoet=
asse.com%2FBusinessCenter%2Fscheda%2F42544-decreto-di-liquidita-ebook-202=
0.html&amp;smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&amp;utm_medium=
=3Demail&amp;utm_campaign=3DSM_dem_eBook_Decreto_Liquidita&amp;smconv=3D5=
d7590bd-8fa5-4f4d-bfb2-0edad1ff58e5&amp;smlid=3D5" =
target=3D"_blank"><span =
style=3D'color:white'><o:p></o:p></span></a></p><p class=3DMsoNormal =
align=3Dcenter style=3D'text-align:center'><b><u><span =
style=3D'font-size:18.0pt;font-family:"Verdana",sans-serif;color:white'><=
a =
href=3D"https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoet=
asse.com%2FBusinessCenter%2Fscheda%2F42544-decreto-di-liquidita-ebook-202=
0.html&amp;smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&amp;utm_medium=
=3Demail&amp;utm_campaign=3DSM_dem_eBook_Decreto_Liquidita&amp;smconv=3D5=
d7590bd-8fa5-4f4d-bfb2-0edad1ff58e5&amp;smlid=3D5" =
target=3D"_blank"><u><span style=3D'color:white'>SCOPRI =
ORA</span></u><span style=3D'font-size:12.0pt;font-family:"Times New =
Roman",serif;color:white;font-weight:normal'> =
<o:p></o:p></span></a></span></u></b></p><p class=3DMsoNormal =
align=3Dcenter =
style=3D'text-align:center'><o:p>&nbsp;</o:p></p></td></tr></table></div>=
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style=3D'height:18.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:18.75pt;-webkit-text-size-adjust:none'><p =
class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td></tr></table><=
/div></td><td width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm =
0cm 0cm 0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal =
align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr =
style=3D'max-width:600px;border-spacing:0'><td width=3D601 valign=3Dtop =
style=3D'width:450.0pt;padding:0cm 0cm 0cm 0cm'><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
align=3Dleft style=3D'border-collapse:collapse;border-spacing:0'><tr><td =
width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
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g:0'><tr><td width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm =
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style=3D'width:100.0%;border-collapse:collapse'><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
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style=3D'width:450.0pt;padding:0cm 0cm 0cm 0cm;max-width:100%'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
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style=3D'width:100.0%;border-collapse:collapse;max-width: =
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class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
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style=3D'height:11.25pt'><td style=3D'padding:0cm 0cm 0cm =
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style=3D'width:7.5pt;padding:0cm 0cm 0cm =
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style=3D'text-align:center'><span style=3D'font-size:1.0pt'>&nbsp; =
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style=3D'margin-left:18.75pt;margin-top:18.75pt;margin-right:18.75pt;marg=
in-bottom:26.25pt'><p align=3Dcenter =
style=3D'margin:0cm;margin-bottom:.0001pt;text-align:center'><b><span =
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width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr><td width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm =
0cm 0cm 0cm'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><a href=3D"" target=3D"_blank"><span =
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style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td></tr></table><=
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0cm;-webkit-text-size-adjust:none'><table class=3DMsoNormalTable =
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