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Return-Path: 663237398.14398.2005752@t.contactlab.it Received: from mail6.sole24ore.smtp.contactlab.it (mail6.sole24ore.smtp.contactlab.it [93.94.35.165]) by mail.planetline.it with ESMTP ; Tue, 14 Jul 2020 06:47:55 +0200 Return-Path: <663237398.14398.2005752@t.contactlab.it> DKIM-Signature: v=1; a=rsa-sha256; d=ml.ilsole24ore.com; s=clab1; c=relaxed/relaxed; q=dns/txt; i=@ml.ilsole24ore.com; t=1594702074; h=From:Subject:Date:To:MIME-Version:Content-Type:List-Unsubscribe; bh=Tv4r9+ShdzRHiMB6XHH7I8neI6LFsAx9BTJoOYaC5Uw=; b=LVXMkpBpwBUzsiUBVObQDG9KHMWBt68+E/ST0Pptn1Kt518UpdWR/+QqXhlwkRUx jtW0Tw/0rl0vWVJe6MyE65qBAk9EYbQKUU0lg4I976RfoltoTIM1z3gphNytT5m8 wL0EAvW441FlxYhQt9g/7cNnZ9Ia9mACN8/iKlcjJ3Q=; Received: from [172.16.6.116] ([172.16.6.116:62524]) by t.contactlab.it (envelope-from <663237398.14398.2005752@t.contactlab.it>) (ecelerity 3.5.10.45038 r(Core:3.5.10.0)) with ECSTREAM id FF/DC-18839-AF83D0F5; Tue, 14 Jul 2020 06:47:54 +0200 Message-ID: <FF.DC.18839.AF83D0F5@t.contactlab.it> From: "IlSole24ore.com" <24ore.com@ilsole24ore.com> Reply-To: infopoint@rds.ilsole24ore.com Subject: NT+ Fisco Today: Sanificazione, tax credit a ostacoli: calcolo proporzionale in base alle risorse To: claudia@elelserv.it Date: Tue, 14 Jul 2020 06:47:54 +0200 MIME-Version: 1.0 X-campaignid: clab.2005752.14398 List-Unsubscribe: <mailto:663237398.14398.2005752.63551e18c818a876e235bda18518b1a1@mlu.contactlab.it>, <https://lm.contactlab.it/rlu/index.php?c=2005752&did=14398&id=663237398&cc=63551e18c818a876e235bda18518b1a1> X-Mailer: ContactLab X-Binding: 2005752.56 X-Clab-Family: 2005752 List-Id: <2005752.56.86d049a6de324d7a3e015ff6d885bd81.v1.mlu.contactlab.it> X-Abuse: Please report abuse for this campaign here: https://lm.contactlab.it/abuse/index.php?c=2005752&id=663237398&cc=3865fb0c4f5a1c435dda33e95ce48fe78801c8f4 Content-Type: text/html; charset="UTF-8" Content-Transfer-Encoding: quoted-printable <!DOCTYPE html> <html lang=3D"it"> <head> <meta name=3D"language" content=3D"it"/> <meta http-equiv=3D"content-type" content=3D"text/html; charset=3Dutf= -8"> <meta name=3D"viewport" content=3D"width=3Ddevice-width, initial-scal= e=3D1.0, maximum-scale=3D1, user-scalable=3Dno"> <meta http-equiv=3D"X-UA-Compatible" content=3D"IE=3Dedge" /> <meta name=3D"format-detection" content=3D"address=3Dno, date=3Dno, e= mail=3Dno, telephone=3Dno" /> <meta name=3D"x-apple-disable-message-reformatting" /> <meta name=3D"NLDate" content=3D"2020-07-14"/> <style type=3D"text/css"> * { -ms-text-size-adjust:100%; -webkit-text-size-adjust:100%; } @media only screen and (max-width: 480px) { * { -webkit-text-size-adjust: none !import; } .t1, .t1 a { font-size: 34px !important; } .t2, .t2 a { font-size: 30px !important; } .p, .p a { font-size: 26px !important; } } #MessageViewBody .t1 { font-size: 34px !important; } #MessageViewBody .t2 { font-size: 30px !important; } #MessageViewBody .p { font-size: 26px !important; } #MessageViewBody a { color: inherit; text-decoration: none; font-size: inherit; font-family: inherit; font-weight: inherit; line-height: inherit; } a[x-apple-data-detectors] { color: inherit !important; font-size: inherit !important; font-family: inherit !important; font-weight: inherit !important; line-height: inherit !important; } u + #body a { color: inherit; text-decoration: none; font-size: inherit; font-family: inherit; font-weight: inherit; line-height: inherit; } </style> <title>NT+ Fisco Today: Sanificazione, tax credit a ostacoli: calcolo= proporzionale in base alle risorse</title> </head> <body id=3D"body" bgcolor=3D"#FFFFFF" style=3D"margin:0; background: #F= FFFFF;"> <table width=3D"100%" bgcolor=3D"#FFFFFF" cellpadding=3D"0" cellspaci= ng=3D"0" border=3D"0" style=3D"border-collapse:collapse; font-family:Aria= l,sans-serif; color: #101010; background: #FFFFFF;"> <tr> <td width=3D"100%"> <!-- NL header --> = <table width=3D"600" bgcolor=3D"#022b54" align=3D"center" cellp= adding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"border-collapse:coll= apse;margin:0 auto;width:600px;background:#022b54;"> <tr> <td width=3D"100%" height=3D"10"></td> </tr> <tr> <td align=3D"center"> <p style=3D"font-family:Arial,sans-serif; font-size: 12px= ; font-weight: normal; mso-line-height-rule:exactly; line-height: 120%; c= olor: #ffffff; padding: 0; margin: 0;" > Non visualizzi correttamente? <a href=3D"https://o.contactlab.it/ov/2005752/14398/ozB= cgJ0c4DI%2FTJdoSbzN1AO2PY%2BBdXog3ZbEpis6kV4jtxBrw7M5BqjE0WWJkZdx" style=3D= "color: #ffffff; text-decoration: underline; " >Apri nel browser</a> </p> </td> </tr> <tr> <td width=3D"100%" height=3D"10"></td> </tr> </table> <table width=3D"600" bgcolor=3D"#f2f2f2" align=3D"center" cellp= adding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"border-collapse:coll= apse;margin:0 auto;width:600px;background:#f2f2f2;">=0D <tr>=0D <td colspan=3D"4" width=3D"100%" height=3D"15"></td>=0D </tr>=0D <tr>=0D <td width=3D"70"></td>=0D <td width=3D"330" valign=3D"middle">=0D <a href=3D"https://t.contactlab.it/c/2005752/14398/663237398/180023= " style=3D"display: block; margin: 0; padding: 0;">=0D <img src=3D"https://i2.res.24o.it/imgnewsletter//nt-plus/nt-plus-fisco= .png" width=3D"100" height=3D"35" border=3D"0" style=3D"display:block;" a= lt=3D"Norme & Tributi Plus Fisco" />=0D </a>=0D </td>=0D <td width=3D"130" valign=3D"middle" align=3D"right">=0D <a href=3D"https://t.contactlab.it/c/2005752/14398/663237398/180025= " style=3D"display: block; margin: 0; padding: 0;">=0D <img src=3D"https://i2.res.24o.it/imgnewsletter/nt-plus/ilsole24ore.png= " width=3D"74" height=3D"35" border=3D"0" style=3D"display:block;" alt=3D= "Il Sole 24 ORE" />=0D </a>=0D </td>=0D <td width=3D"70"></td>=0D </tr>=0D <tr>=0D <td colspan=3D"4" width=3D"100%" height=3D"10"></td>=0D </tr>=0D <tr>=0D <td width=3D"70" height=3D"1"></td>=0D <td width=3D"460" height=3D"1" colspan=3D"2" bgcolor=3D"#bfbfbf"></td= >=0D <td width=3D"70" height=3D"1"></td>=0D </tr>=0D <tr>=0D <td colspan=3D"4" width=3D"100%" height=3D"20"></td>=0D </tr>=0D <tr>=0D <td width=3D"70"></td>=0D <td width=3D"460" colspan=3D"2">=0D <a href=3D"https://t.contactlab.it/c/2005752/14398/663237398/18002= 3" style=3D"display: block; margin: 0; padding: 0;">=0D <img src=3D"https://i2.res.24o.it/imgnewsletter/nt-plus/fisco-today.pn= g" width=3D"460" height=3D"80" border=3D"0" style=3D"display:block;" alt=3D= "Fisco Today - Cosa ci aspetta nella giornata di oggi" />=0D </a> =0D </td>=0D <td width=3D"70"></td>=0D </tr>=0D <tr>=0D <td colspan=3D"4" width=3D"100%" height=3D"20"></td>=0D </tr>=0D <tr>=0D <td colspan=3D"4" width=3D"100%">=0D <a href=3D"https://t.contactlab.it/c/2005752/14398/663237398/18002= 3" style=3D"display: block; margin: 0; padding: 0;">=0D <img src=3D"https://i2.res.24o.it/imgnewsletter/nt-plus/fisco-to= day-cover.png" width=3D"600" height=3D"115" border=3D"0" style=3D"display= :block;" alt=3D"Description" />=0D </a> =0D </td>=0D </tr>=0D </table>=0D =0D =0D <!-- NL content --> <table width=3D"600" align=3D"center" cellpadding=3D"0" cellspa= cing=3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;w= idth:600px;"> <tr> <td colspan=3D"3" width=3D"100%" height=3D"30"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <p class=3D"p" style=3D"font-family:Georgia,serif; font-size: 16= px; font-weight: normal; font-style: italic; mso-line-height-rule:exactly= ; line-height: 120%; color: #bfbfbf; padding: 0; margin: 0;">14 luglio 20= 20</p> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"30"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"></td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"20"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460" align=3D"right"></td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"30"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"1" bgcolor=3D"#bfbfbf"><= /td> </tr> </table> <table width=3D"600" align=3D"center" cellpadding=3D"0" cellspa= cing=3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;w= idth:600px;"> <table width=3D"600" align=3D"center" cellpadding=3D"0" cells= pacing=3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto= ;width:600px;">=0D =0D <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14398/663237398/180027= ?cmpid=3Dnl_ntplusfisco">Imposte</a></h5> <h3 class=3D"t1" style=3D"font-size: 26px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14398/663237398/18002= 7?cmpid=3Dnl_ntplusfisco">Sanificazione, tax credit a ostacoli: c= alcolo proporzionale in base alle risorse</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Gianluca Dan</p> <p class=3D"p" style=3D"font-size: 15px; font-weight: norm= al; mso-line-height-rule:exactly; line-height: 120%; color: #4c4c4c; padd= ing: 5px 0 0 0; margin: 0;">Comunicazione all’Agenzia dal 20 luglio= al 7 settembre: la percentuale del credito fruibile sarà resa n= ota dalle Entrate = </p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14398/663237398/180028?cmpid=3Dnl= _ntplusfisco">Tax credit affitti, il cessionario pu=C3=B2 gi=C3=A0 compen= sare - di Luca Gaiani</a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"410"> <h2 class=3D"t2" style=3D"font-family:Georgia,serif; font-= size: 22px; font-weight: bold; mso-line-height-rule:exactly; line-height= : 120%; color: #1876d4; padding: 0 0 5px 0; margin: 0;"><a style=3D"color= : #1876d4; text-decoration: none; " href=3D"https://t.contactlab.it/c/200= 5752/14398/663237398/180031?cmpid=3Dnl_ntplusfisco"> I temi di NT+ </a></h2> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #1876d4; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #1876d4; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14398/663237398/180031= ?cmpid=3Dnl_ntplusfisco">Fisco e software</a></h5> <h3 class=3D"t2" style=3D"font-size: 22px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14398/663237398/18003= 1?cmpid=3Dnl_ntplusfisco">Bonus affitti, il software «estrae= 7; il fatturato per il confronto</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Fabio Giordano, comitato tecnico AssoSof= tware</p> </td> <td width=3D"40"></td> <td width=3D"10" bgcolor=3D"#158bff"></td> </tr> <tr> <td colspan=3D"2" width=3D"450" height=3D"15"></td> <td width=3D"10" height=3D"15" bgcolor=3D"#158bff"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"10" bgcolor=3D"#15= 8bff"></td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14398/663237398/180035= ?cmpid=3Dnl_ntplusfisco">Adempimenti</a></h5> <h3 class=3D"t1" style=3D"font-size: 26px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14398/663237398/18003= 5?cmpid=3Dnl_ntplusfisco">Paletti su asseverazioni e certificazioni per i= l 110%</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Luca Rollino</p> <p class=3D"p" style=3D"font-size: 15px; font-weight: norm= al; mso-line-height-rule:exactly; line-height: 120%; color: #4c4c4c; padd= ing: 5px 0 0 0; margin: 0;">L’esame delle prime bozze del decreto a= ttuativo del superbonus </p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14398/663237398/180038?cmpid=3Dnl= _ntplusfisco">Cambia anche l’ecobonus: arrivano i massimali unitari= - di Saverio Fossati e Giuseppe Latour</a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14398/663237398/180042= ?cmpid=3Dnl_ntplusfisco">Imposte</a></h5> <h3 class=3D"t1" style=3D"font-size: 26px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14398/663237398/18004= 2?cmpid=3Dnl_ntplusfisco">Immobili in leasing, corrispettivo tassato = per il professionista</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Giacomo Albano</p> <p class=3D"p" style=3D"font-size: 15px; font-weight: norm= al; mso-line-height-rule:exactly; line-height: 120%; color: #4c4c4c; padd= ing: 5px 0 0 0; margin: 0;">Inlcusi tutti gli elementi «intangibili&= #187; la cui cessione determina la percezione di un corrispettivo</p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14398/663237398/180046?cmpid=3Dnl= _ntplusfisco">Gestione dei musei in project financing, Iva ordinaria sul = canone dell’ente locale - di M. Magrini e B. Santacroce</a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14398/663237398/180049= ?cmpid=3Dnl_ntplusfisco">Imposte</a></h5> <h3 class=3D"t1" style=3D"font-size: 26px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14398/663237398/18004= 9?cmpid=3Dnl_ntplusfisco">Cessione a termine di valuta: prelievo sull= a plusvalenza virtuale</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Fabrizio Cancelliere e Gabriele Ferlito</p> <p class=3D"p" style=3D"font-size: 15px; font-weight: norm= al; mso-line-height-rule:exactly; line-height: 120%; color: #4c4c4c; padd= ing: 5px 0 0 0; margin: 0;">La risposta a interpello 210/2020 delle E= ntrate prefigura una possibile doppia imposizione</p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14398/663237398/180054?cmpid=3Dnl= _ntplusfisco">Criptovalute, agenzia delle Entrate e Tar allineati su tass= azione e monitoraggio - di Francesco Avella</a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14398/663237398/180058= ?cmpid=3Dnl_ntplusfisco">Adempimenti</a></h5> <h3 class=3D"t1" style=3D"font-size: 26px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14398/663237398/18005= 8?cmpid=3Dnl_ntplusfisco">Versamenti, commercialisti in pressing sul = Governo: serve la proroga al 30 settembre</a></h3> <p class=3D"p" style=3D"font-size: 15px; font-weight: norm= al; mso-line-height-rule:exactly; line-height: 120%; color: #4c4c4c; padd= ing: 5px 0 0 0; margin: 0;">Lettera di Miani a Gualtieri e Conte: = 71;Colleghi oberati di lavoro e contribuenti a corto di liquidità= 4; lo slittamento al 20 luglio è insufficiente» </p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14398/663237398/180063?cmpid=3Dnl= _ntplusfisco">Proroga dei versamenti al 20 luglio anche per forfettari e = minimi - di Marco Mobili e Giovanni Parente</a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14398/663237398/180068= ?cmpid=3Dnl_ntplusfisco">Imposte</a></h5> <h3 class=3D"t1" style=3D"font-size: 26px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14398/663237398/18006= 8?cmpid=3Dnl_ntplusfisco">L’eccedenza Ace si può trasferire al= socio di Sas o Snc</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Andrea Barison e Andrea Paccagnella</p> <p class=3D"p" style=3D"font-size: 15px; font-weight: norm= al; mso-line-height-rule:exactly; line-height: 120%; color: #4c4c4c; padd= ing: 5px 0 0 0; margin: 0;">Attribuzione proporzionale alla sua quota di= partecipazione agli utili che può anche essere trasformata in credi= to Irap</p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14398/663237398/180072?cmpid=3Dnl= _ntplusfisco">SPECIALE/ Redditi, Irap, Isa: le novit=C3=A0 dei modelli 20= 20</a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14398/663237398/180076= ?cmpid=3Dnl_ntplusfisco">Controlli e liti</a></h5> <h3 class=3D"t1" style=3D"font-size: 26px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14398/663237398/18007= 6?cmpid=3Dnl_ntplusfisco">Il Fisco sbaglia il conto del saldo e stralcio&= #58; definizione in bilico </a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Giuseppe Morina e Tonino Morina</p> <p class=3D"p" style=3D"font-size: 15px; font-weight: norm= al; mso-line-height-rule:exactly; line-height: 120%; color: #4c4c4c; padd= ing: 5px 0 0 0; margin: 0;">L’Ader per un «mero errore tecnico= » comunica nuovi importi del saldo e stralcio</p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14398/663237398/180081?cmpid=3Dnl= _ntplusfisco">Esonero Irap e fondo perduto ai consulenti finanziari - di = Giorgio Gavelli</a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"410"> <h2 class=3D"t2" style=3D"font-family:Georgia,serif; font-= size: 22px; font-weight: bold; mso-line-height-rule:exactly; line-height= : 120%; color: #1876d4; padding: 0 0 5px 0; margin: 0;"><a style=3D"color= : #1876d4; text-decoration: none; " href=3D"https://t.contactlab.it/c/200= 5752/14398/663237398/180103?cmpid=3Dnl_ntplusfisco"> I temi di NT+ </a></h2> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #1876d4; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #1876d4; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14398/663237398/180103= ?cmpid=3Dnl_ntplusfisco">Le massime di Cassazione</a></h5> <h3 class=3D"t2" style=3D"font-size: 22px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14398/663237398/18010= 3?cmpid=3Dnl_ntplusfisco">Operazioni inesistenti, accertamento con ad= esione e indennità di trasferta</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">a cura di Luca Benigni, Ferruccio Bogetti e= Gianni Rota</p> </td> <td width=3D"40"></td> <td width=3D"10" bgcolor=3D"#158bff"></td> </tr> <tr> <td colspan=3D"2" width=3D"450" height=3D"15"></td> <td width=3D"10" height=3D"15" bgcolor=3D"#158bff"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"10" bgcolor=3D"#15= 8bff"></td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14398/663237398/180089= ?cmpid=3Dnl_ntplusfisco">Controlli e liti</a></h5> <h3 class=3D"t2" style=3D"font-size: 18px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14398/663237398/18008= 9?cmpid=3Dnl_ntplusfisco">L’assenza delle rimanenze nelle scritture= contabili fa scattare l’induttivo</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Roberto Bianchi</p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td colspan=3D"3" width=3D"100%"><a style=3D"display: block; = margin: 0; padding: 0;" href=3D"https://t.contactlab.it/c/2005752/14398/6= 63237398/180093?cmpid=3Dnl_ntplusfisco"><img width=3D"460" height=3D"240"= border=3D"0" style=3D"display:block;" alt=3D"Speciale" src=3D"http://i2.= res.24o.it/images2010/Editrice/ILSOLE24ORE/QUOTIDIANI_VERTICALI/2020/06/0= 9/Quotidiani%20Verticali/ImmaginiWeb/866658-U411924842683dIH--1170x507@Il= Sole24Ore-Web-U20937180776ciE--1440x752@Quotidiani_Verticali-Web.jpg?r=3D= 460x240"></a></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"15"></td> </tr> <tr> <td width=3D"30"></td> <td width=3D"400" align=3D"center" style=3D"text-align:center= ;"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14398/663237398/180093= ?cmpid=3Dnl_ntplusfisco">Adempimenti</a></h5> <h3 class=3D"t2" style=3D"font-size: 24px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14398/663237398/18009= 3?cmpid=3Dnl_ntplusfisco"> Speciale Telefisco: appuntamento con il we= binar sul contenzioso</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;"> di Norme & Tributi</p> </td> <td width=3D"30"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"15"></td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"410"> <h2 class=3D"t2" style=3D"font-family:Georgia,serif; 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