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Return-Path: elelserv@tin.it Received: from smtpfree.interhost.it (smtpfree.interhost.it [89.31.73.55]) by mail.planetline.it with ESMTP ; Mon, 15 Jun 2020 08:54:07 +0200 Received: by smtpfree.interhost.it (Postfix, from userid 1000) id 2E911A074A; Mon, 15 Jun 2020 08:53:59 +0200 (CEST) Received: from PCROSA (host-94-81-227-50.business.telecomitalia.it [94.81.227.50]) (using TLSv1 with cipher ECDHE-RSA-AES256-SHA (256/256 bits)) (No client certificate requested) (Authenticated sender: guespu54) by smtpfree.interhost.it (Postfix) with ESMTPSA id F3ED3A0192; Mon, 15 Jun 2020 08:53:56 +0200 (CEST) From: "Elle Elle Lavoro" <elelserv@tin.it> To: <claudia@elelserv.it>, <contabile@elelserv.it>, <luigi@elelserv.it>, <seddlex@elelserv.it> References: <9650024086.63492044@smgrid.com9650024086> In-Reply-To: <9650024086.63492044@smgrid.com9650024086> Subject: =?UTF-8?Q?I:_Decreto_Liquidit=C3=A0:_Circolare_?= =?UTF-8?Q?per_i_Clienti_Personalizzabile_W?= =?UTF-8?Q?ord?= Date: Mon, 15 Jun 2020 08:53:55 +0200 Organization: Elle ELle Lavoro Message-ID: <00b301d642e1$be642fc0$3b2c8f40$@tin.it> MIME-Version: 1.0 Content-Type: multipart/related; boundary="----=_NextPart_000_00B4_01D642F2.81F62780" X-Mailer: Microsoft Outlook 15.0 Content-Language: it Thread-Index: AQIeR0ZD9+yy6yOyck8hB7KbhWhZGKhJNN9A This is a multipart message in MIME format. ------=_NextPart_000_00B4_01D642F2.81F62780 Content-Type: multipart/alternative; boundary="----=_NextPart_001_00B5_01D642F2.81F62780" ------=_NextPart_001_00B5_01D642F2.81F62780 Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable =20 =20 Elle Elle Servizi Srl =20 Rosa =20 Da: FISCOeTASSE.com [mailto:newsletter@fiscoetasse.com]=20 Inviato: venerd=C3=AC 12 giugno 2020 14:05 A: elelserv@tin.it Oggetto: Decreto Liquidit=C3=A0: Circolare per i Clienti = Personalizzabile Word =20 = <https://www.salesmanago.pl/api/f4jgdu4at36z2qr3/2b3cd9b3-2d6b-493d-9ef7-= 2110f8bc6037/29617df7-c25a-4b16-bed4-f6f2a8701f9d/t.gif> Approfitta = dell'offerta che ti abbiamo riservato!=20 =20 =09 =09 =09 =20 =20 =09 =20 = <https://www.salesmanago.pl/email/messageView.htm?conversation=3D2b3cd9b3= -2d6b-493d-9ef7-2110f8bc6037&co=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&sm= lid=3D0> Versione Web =20 =20 =09 =20 =20 =20 = <https://s3-eu-west-1.amazonaws.com/salesmanagoimg/f4jgdu4at36z2qr3/6eulj= 3cwr92piasr/wn7vkuusjafbatkc.png>=20 =20 =20 =20 =20 = <https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoetasse.co= m%2FBusinessCenter%2Fscheda%2F42565-circolare-straordinaria-conversione-d= ecreto-liquidita.html&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm= _medium=3Demail&utm_campaign=3DSM_dem_circolare_Decreto_Liquidita&smconv=3D= 2b3cd9b3-2d6b-493d-9ef7-2110f8bc6037&smlid=3D3>=20 =20 =20 =09 =09 =09 =20 =20 =20 Ciao,=20 ti consigliamo "Decreto Liquidit=C3=A0" > Circolare Per i Clienti Dello = Studio Personalizzabile e in Formato Word =20 =20 =20 =20 =09 =20 Nella presente circolare in estrema sintesi le disposizioni confermate e = le novit=C3=A0 introdotte dal cd. Decreto = =E2=80=9CLiquidit=C3=A0=E2=80=9D dopo la sua conversione in Legge n. = 40/2020 che riguardano imprese, professionisti e privati. =20 Il 6 giugno =C3=A8 stata pubblicata sulla Gazzetta ufficiale n. 143 la = Legge n. 40 del 5 giugno 2020 LEGGE di conversione con modificazione del = decreto-legge 8 aprile 2020, n. 23, recante misure urgenti in materia di = ACCESSO AL CREDITO E DI ADEMPIMENTI FISCALI PER LE IMPRESE, di poteri = speciali nei settori strategici, nonch=C3=A9 interventi in materia di = salute e lavoro, di proroga di termini amministrativi e processuali. =20 =20 = <https://s3-eu-west-1.amazonaws.com/salesmanagoimg/f4jgdu4at36z2qr3/6eulj= 3cwr92piasr/syciuqkyinfv9nt5.jpg>=20 =20 =20 =20 =20 = <https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoetasse.co= m%2FBusinessCenter%2Fscheda%2F42565-circolare-straordinaria-conversione-d= ecreto-liquidita.html&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm= _medium=3Demail&utm_campaign=3DSM_dem_circolare_Decreto_Liquidita&smconv=3D= 2b3cd9b3-2d6b-493d-9ef7-2110f8bc6037&smlid=3D5>=20 = <https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoetasse.co= m%2FBusinessCenter%2Fscheda%2F42565-circolare-straordinaria-conversione-d= ecreto-liquidita.html&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm= _medium=3Demail&utm_campaign=3DSM_dem_circolare_Decreto_Liquidita&smconv=3D= 2b3cd9b3-2d6b-493d-9ef7-2110f8bc6037&smlid=3D5> SCOPRI ORA=20 =20 =20 =20 =20 =20 =20 =09 =09 =09 Ti segnaliamo anche il seguente pacchetto =09 =09 =09 =20 =20 =20 =20 = <https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoetasse.co= m%2FBusinessCenter%2Fscheda%2F42567-conversione-decreto-liquidita-ebook-c= ircolare-clienti.html&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm= _medium=3Demail&utm_campaign=3DSM_dem_circolare_Decreto_Liquidita&smconv=3D= 2b3cd9b3-2d6b-493d-9ef7-2110f8bc6037&smlid=3D6> Pacchetto - Conversione = Decreto Liquidit=C3=A0 (eBook)=20 = <https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoetasse.co= m%2FBusinessCenter%2Fscheda%2F42567-conversione-decreto-liquidita-ebook-c= ircolare-clienti.html&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm= _medium=3Demail&utm_campaign=3DSM_dem_circolare_Decreto_Liquidita&smconv=3D= 2b3cd9b3-2d6b-493d-9ef7-2110f8bc6037&smlid=3D7> + Circolare = personalizzabile per i clienti (Word) =20 =20 =20 =20 =20 = <https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoetasse.co= m%2FBusinessCenter%2Fscheda%2F42567-conversione-decreto-liquidita-ebook-c= ircolare-clienti.html&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm= _medium=3Demail&utm_campaign=3DSM_dem_circolare_Decreto_Liquidita&smconv=3D= 2b3cd9b3-2d6b-493d-9ef7-2110f8bc6037&smlid=3D8>=20 = <https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoetasse.co= m%2FBusinessCenter%2Fscheda%2F42567-conversione-decreto-liquidita-ebook-c= ircolare-clienti.html&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm= _medium=3Demail&utm_campaign=3DSM_dem_circolare_Decreto_Liquidita&smconv=3D= 2b3cd9b3-2d6b-493d-9ef7-2110f8bc6037&smlid=3D8> Scopri di pi=C3=B9=20 =20 =20 =20 =20 =20 =09 =09 =09 =20 =20 =09 =20 Se hai bisogno di Assistenza contattaci al Numero Verde! =20 =20 = <https://s3-eu-west-1.amazonaws.com/salesmanagoimg/f4jgdu4at36z2qr3/6eulj= 3cwr92piasr/syciuqkyinfv9nt5.jpg>=20 =20 =20 =20 = <https://s3-eu-west-1.amazonaws.com/salesmanagoimg/f4jgdu4at36z2qr3/6eulj= 3cwr92piasr/3gn4xkjo17zok7is.png>=20 =20 =20 =20 =20 =09 =09 =09 FOLLOW US =09 =09 =09 =20 =20 =09 =20 = <https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.facebook.com%2= Ffiscoetasse&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm_medium=3D= email&utm_campaign=3DSM_dem_circolare_Decreto_Liquidita&smconv=3D2b3cd9b3= -2d6b-493d-9ef7-2110f8bc6037&smlid=3D11>=20 = <https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Ftwitter.com%2Ffisc= oeteasse&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm_medium=3Dema= il&utm_campaign=3DSM_dem_circolare_Decreto_Liquidita&smconv=3D2b3cd9b3-2d= 6b-493d-9ef7-2110f8bc6037&smlid=3D12>=20 = <https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.linkedin.com%2= Fcompany%2F2244726%2F&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm= _medium=3Demail&utm_campaign=3DSM_dem_circolare_Decreto_Liquidita&smconv=3D= 2b3cd9b3-2d6b-493d-9ef7-2110f8bc6037&smlid=3D13>=20 = <https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.youtube.com%2F= user%2Fyoucorsi&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm_mediu= m=3Demail&utm_campaign=3DSM_dem_circolare_Decreto_Liquidita&smconv=3D2b3c= d9b3-2d6b-493d-9ef7-2110f8bc6037&smlid=3D14>=20 = <https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.instagram.com%= 2Ffiscoetasse&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm_medium=3D= email&utm_campaign=3DSM_dem_circolare_Decreto_Liquidita&smconv=3D2b3cd9b3= -2d6b-493d-9ef7-2110f8bc6037&smlid=3D15>=20 =20 =20 =09 =20 =09 =09 =09 =20 =20 =09 =20 E-mail inviata a seguito di iscrizione a FISCOeTASSE.com - Puoi = scegliere quali newsletter ricevere, cambiare la tua e-mail e cancellare = la tua iscrizione = <https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fnewsletter.fiscoet= asse.com%2Fpreferences.php&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9= d&utm_medium=3Demail&utm_campaign=3DSM_dem_circolare_Decreto_Liquidita&sm= conv=3D2b3cd9b3-2d6b-493d-9ef7-2110f8bc6037&smlid=3D16> cliccando qui = (secondo i tuoi diritti previsti dall' art. 7 del codice della privacy) = - Fisco e Tasse SRL, Galleria del Pincio 1, Bologna - Diritti riserv = <https://www.salesmanago.pl/optOut.htm?uid=3D29617df7-c25a-4b16-bed4-f6f2= a8701f9d&sec=3D6596d030b1da340ec2e67985e62c8b2d841425567d19d435f6a42db40a= 331ba7&conversation=3D2b3cd9b3-2d6b-493d-9ef7-2110f8bc6037&optOutLanguage= =3Den&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&smconv=3D2b3cd9b3-2= d6b-493d-9ef7-2110f8bc6037&smlid=3D17&utm_source=3Dsalesmanago&utm_medium= =3Demail&utm_campaign=3DSM_dem_circolare_Decreto_Liquidita> ati. =20 =20 =09 =20 =20 ------=_NextPart_001_00B5_01D642F2.81F62780 Content-Type: text/html; charset="UTF-8" Content-Transfer-Encoding: quoted-printable <html xmlns:v=3D"urn:schemas-microsoft-com:vml" = xmlns:o=3D"urn:schemas-microsoft-com:office:office" = xmlns:w=3D"urn:schemas-microsoft-com:office:word" = xmlns:m=3D"http://schemas.microsoft.com/office/2004/12/omml" = xmlns=3D"http://www.w3.org/TR/REC-html40"><head><meta = http-equiv=3DContent-Type content=3D"text/html; charset=3Dutf-8"><meta = name=3DGenerator content=3D"Microsoft Word 15 (filtered medium)"><!--[if = !mso]><style>v\:* {behavior:url(#default#VML);} o\:* {behavior:url(#default#VML);} w\:* {behavior:url(#default#VML);} .shape {behavior:url(#default#VML);} </style><![endif]--><title>Email</title><style><!-- /* Font Definitions */ @font-face {font-family:Helvetica; panose-1:2 11 6 4 2 2 2 2 2 4;} @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4;} @font-face {font-family:Calibri; panose-1:2 15 5 2 2 2 4 3 2 4;} @font-face {font-family:Verdana; panose-1:2 11 6 4 3 5 4 4 2 4;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {margin:0cm; margin-bottom:.0001pt; font-size:12.0pt; font-family:"Times New Roman",serif;} a:link, span.MsoHyperlink {mso-style-priority:99; color:blue; text-decoration:none none;} a:visited, span.MsoHyperlinkFollowed {mso-style-priority:99; color:purple; text-decoration:none none;} p {mso-style-priority:99; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; font-size:12.0pt; font-family:"Times New Roman",serif;} p.mso-hide, li.mso-hide, div.mso-hide {mso-style-name:mso-hide; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; font-size:12.0pt; font-family:"Times New Roman",serif; display:none;} p.preheader, li.preheader, div.preheader {mso-style-name:preheader; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; font-size:1.0pt; font-family:"Times New Roman",serif; display:none;} span.preheader1 {mso-style-name:preheader1; display:none;} span.StileMessaggioDiPostaElettronica21 {mso-style-type:personal-reply; font-family:"Calibri",sans-serif; color:#1F497D;} .MsoChpDefault {mso-style-type:export-only; font-size:10.0pt;} @page WordSection1 {size:612.0pt 792.0pt; margin:70.85pt 2.0cm 2.0cm 2.0cm;} div.WordSection1 {page:WordSection1;} --></style><!--[if gte mso 9]><xml> <o:shapedefaults v:ext=3D"edit" spidmax=3D"1028" /> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout v:ext=3D"edit"> <o:idmap v:ext=3D"edit" data=3D"1" /> </o:shapelayout></xml><![endif]--></head><body bgcolor=3Dwhitesmoke = lang=3DIT link=3Dblue vlink=3Dpurple><div class=3DWordSection1><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;= mso-fareast-language:EN-US'><o:p> </o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;= mso-fareast-language:EN-US'><o:p> </o:p></span></p><div><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;= mso-fareast-language:EN-US'>Elle Elle Servizi = Srl<o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;= mso-fareast-language:EN-US'><o:p> </o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;= mso-fareast-language:EN-US'>Rosa<o:p></o:p></span></p></div><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;= mso-fareast-language:EN-US'><o:p> </o:p></span></p><div><div = style=3D'border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0cm = 0cm 0cm'><p class=3DMsoNormal><b><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>Da:</span></b= ><span style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> = FISCOeTASSE.com [mailto:newsletter@fiscoetasse.com] <br><b>Inviato:</b> = venerd=C3=AC 12 giugno 2020 14:05<br><b>A:</b> = elelserv@tin.it<br><b>Oggetto:</b> Decreto Liquidit=C3=A0: Circolare per = i Clienti Personalizzabile Word<o:p></o:p></span></p></div></div><p = class=3DMsoNormal><o:p> </o:p></p><p class=3DMsoNormal><img = id=3D"_x0000_i1025" = src=3D"https://www.salesmanago.pl/api/f4jgdu4at36z2qr3/2b3cd9b3-2d6b-493d= -9ef7-2110f8bc6037/29617df7-c25a-4b16-bed4-f6f2a8701f9d/t.gif" alt=3D" = "><span class=3Dpreheader1><span style=3D'font-size:1.0pt'>Approfitta = dell'offerta che ti abbiamo riservato!</span></span> <o:p></o:p></p><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D"100%" = style=3D'width:100.0%;background:whitesmoke;border-collapse:collapse;bord= er-spacing:0'><tr><td 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border=3D0 cellspacing=3D0 = cellpadding=3D0 align=3Dleft style=3D'border-collapse:collapse'><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'><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> </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'> <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'> </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'> = <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 align=3Dright = style=3D'margin:0cm;margin-bottom:.0001pt;text-align:right'><a = href=3D"https://www.salesmanago.pl/email/messageView.htm?conversation=3D2= b3cd9b3-2d6b-493d-9ef7-2110f8bc6037&co=3D29617df7-c25a-4b16-bed4-f6f2= a8701f9d&smlid=3D0"><u><span = style=3D'font-size:9.0pt;font-family:"Helvetica",sans-serif;color:black'>= Versione = Web</span></u></a><o:p></o:p></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'> = <o:p></o:p></span></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'> <o:p></o:p></span></p></td><td = style=3D'padding:0cm 0cm 0cm 0cm;height:7.5pt'></td><td = style=3D'padding:0cm 0cm 0cm = 0cm;height:7.5pt'></td></tr></table></td></tr></table></div></td></tr></t= able></div><p class=3DMsoNormal><o:p> </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=3D50 valign=3Dtop style=3D'width:37.5pt;padding:0cm 0cm 0cm = 0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 align=3Dleft width=3D0 = style=3D'width:37.5pt;border-collapse:collapse;border-spacing:0'><tr = style=3D'height:.75pt'><td width=3D50 valign=3Dtop = style=3D'width:37.5pt;padding:0cm 0cm 0cm 0cm;height:.75pt'><p = class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span = style=3D'font-size:1.0pt'> = <o:p></o:p></span></p></td></tr></table></td><td width=3D501 = valign=3Dtop style=3D'width:375.0pt;padding:0cm 0cm 0cm = 0cm;-webkit-text-size-adjust:none'><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 align=3Dleft = style=3D'border-collapse:collapse;border-spacing:0'><tr = style=3D'height:15.0pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:15.0pt'><p class=3DMsoNormal><span = style=3D'font-size:1.0pt'> <o:p></o:p></span></p></td></tr><tr><td = width=3D500 valign=3Dtop style=3D'width:375.0pt;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:500px;border-spacin= g:0'><tr><td width=3D500 valign=3Dtop style=3D'width:375.0pt;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=3D250 = id=3D"_x0000_i1026" = src=3D"https://s3-eu-west-1.amazonaws.com/salesmanagoimg/f4jgdu4at36z2qr3= /6eulj3cwr92piasr/wn7vkuusjafbatkc.png"></span></a><o:p></o:p></p></td></= tr></table></div></td></tr><tr style=3D'height:22.5pt'><td = style=3D'padding:0cm 0cm 0cm = 0cm;height:22.5pt;-webkit-text-size-adjust:none'><p = class=3DMsoNormal><span = style=3D'font-size:1.0pt'> <o:p></o:p></span></p></td></tr></table><= /td><td width=3D50 valign=3Dtop style=3D'width:37.5pt;padding:0cm 0cm = 0cm 0cm;-webkit-text-size-adjust:none'><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 align=3Dleft width=3D0 = style=3D'width:37.5pt;border-collapse:collapse;border-spacing:0'><tr = style=3D'height:.75pt'><td width=3D50 valign=3Dtop = style=3D'width:37.5pt;padding:0cm 0cm 0cm 0cm;height:.75pt'><p = class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span = style=3D'font-size:1.0pt'> = <o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr= ></table></div><p class=3DMsoNormal><o:p> </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'> <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%2F42565-circolare-straordinaria-conver= sione-decreto-liquidita.html&smclient=3D29617df7-c25a-4b16-bed4-f6f2a= 8701f9d&utm_medium=3Demail&utm_campaign=3DSM_dem_circolare_Decret= o_Liquidita&smconv=3D2b3cd9b3-2d6b-493d-9ef7-2110f8bc6037&smlid=3D= 3" 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/87y5752avgeja2xu.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'> = <o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr= ></table></div><p class=3DMsoNormal><o:p> </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> </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'> <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'> <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 "Decreto Liquidit=C3=A0" > Circolare Per i = Clienti Dello Studio Personalizzabile e in Formato = Word</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'> <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'> = <o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr= ></table></div><p class=3DMsoNormal><o:p> </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'> <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'> </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'> = <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'>Nella presente = circolare in estrema sintesi le disposizioni confermate e le novit=C3=A0 = introdotte dal cd. Decreto =E2=80=9CLiquidit=C3=A0=E2=80=9D dopo la sua = conversione in Legge n. 40/2020 che riguardano imprese, professionisti e = privati.</span><o:p></o:p></p><p = style=3D'margin:0cm;margin-bottom:.0001pt'><o:p> </o:p></p><p = style=3D'margin:0cm;margin-bottom:.0001pt'><i><span = style=3D'font-family:"Verdana",sans-serif;color:#444444'>Il 6 giugno = =C3=A8 stata pubblicata sulla Gazzetta ufficiale n. 143 la Legge n. 40 = del 5 giugno 2020 LEGGE di conversione con modificazione del = decreto-legge 8 aprile 2020, n. 23, recante misure urgenti in materia di = <b>ACCESSO AL CREDITO E DI ADEMPIMENTI FISCALI PER LE IMPRESE</b>, di = poteri speciali nei settori strategici, nonch=C3=A9 interventi in = materia di salute e lavoro, di proroga di termini amministrativi e = processuali.</span></i><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'> = <o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr= ></table></div><p class=3DMsoNormal><o:p> </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> </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'> <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'> <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 gte = vml 1]><v:roundrect id=3D"_x0000_s1027" = href=3D"https://www.fiscoetasse.com/BusinessCenter/scheda/42565-circolare= -straordinaria-conversione-decreto-liquidita.html?smclient=3D29617df7-c25= a-4b16-bed4-f6f2a8701f9d&smconv=3D2b3cd9b3-2d6b-493d-9ef7-2110f8bc603= 7&smlid=3D2&utm_source=3Dsalesmanago&utm_medium=3Demail&u= tm_campaign=3DSM_dem_circolare_Decreto_Liquidita" = style=3D'width:262.5pt;height:45.75pt;mso-left-percent:-10001;mso-top-per= cent:-10001;mso-position-horizontal:absolute;mso-position-horizontal-rela= tive:char;mso-position-vertical:absolute;mso-position-vertical-relative:l= ine;mso-left-percent:-10001;mso-top-percent:-10001;v-text-anchor:middle' = arcsize=3D"5243f" o:button=3D"t" fillcolor=3D"#ff6e00" = strokecolor=3D"white"> <v:textbox inset=3D"0,0,0,0"> <![if !mso]><table cellpadding=3D0 cellspacing=3D0 = width=3D"100%"><tr><td><![endif]><div><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'>S= COPRI ORA</span></u></b><span style=3D'color:white'> = <o:p></o:p></span></p></div><![if = !mso]></td></tr></table><![endif]></v:textbox> <w:wrap type=3D"none"/> <w:anchorlock/> </v:roundrect><![endif]--><![if !vml]><span = style=3D'mso-ignore:vglayout'><map name=3DMicrosoftOfficeMap0><area = shape=3DPolygon coords=3D"9, 4, 3, 9, 3, 60, 9, 65, 350, 65, 353, 60, = 353, 9, 350, 4, 9, 4" = href=3D"https://www.fiscoetasse.com/BusinessCenter/scheda/42565-circolare= -straordinaria-conversione-decreto-liquidita.html?smclient=3D29617df7-c25= a-4b16-bed4-f6f2a8701f9d&smconv=3D2b3cd9b3-2d6b-493d-9ef7-2110f8bc603= 7&smlid=3D2&utm_source=3Dsalesmanago&utm_medium=3Demail&u= tm_campaign=3DSM_dem_circolare_Decreto_Liquidita"></map><img border=3D0 = width=3D356 height=3D67 src=3D"cid:image001.png@01D642F2.7FF5C3A0" = usemap=3D"#MicrosoftOfficeMap0" alt=3D"Rettangolo arrotondato: SCOPRI = ORA " v:shapes=3D"_x0000_s1027"></span><![endif]><!--[if gte vml = 1]><v:shapetype id=3D"_x0000_t75" coordsize=3D"21600,21600" o:spt=3D"75" = o:preferrelative=3D"t" path=3D"m@4@5l@4@11@9@11@9@5xe" filled=3D"f" = stroked=3D"f"> <v:stroke joinstyle=3D"miter" /> <v:formulas> <v:f eqn=3D"if lineDrawn pixelLineWidth 0" /> <v:f eqn=3D"sum @0 1 0" /> <v:f eqn=3D"sum 0 0 @1" /> <v:f eqn=3D"prod @2 1 2" /> <v:f eqn=3D"prod @3 21600 pixelWidth" /> <v:f eqn=3D"prod @3 21600 pixelHeight" /> <v:f eqn=3D"sum @0 0 1" /> <v:f eqn=3D"prod @6 1 2" /> <v:f eqn=3D"prod @7 21600 pixelWidth" /> <v:f eqn=3D"sum @8 21600 0" /> <v:f eqn=3D"prod @7 21600 pixelHeight" /> <v:f eqn=3D"sum @10 21600 0" /> </v:formulas> <v:path o:extrusionok=3D"f" gradientshapeok=3D"t" o:connecttype=3D"rect" = /> <o:lock v:ext=3D"edit" aspectratio=3D"t" /> </v:shapetype><![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> </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%2F42565-circolare-straordinaria-conver= sione-decreto-liquidita.html&smclient=3D29617df7-c25a-4b16-bed4-f6f2a= 8701f9d&utm_medium=3Demail&utm_campaign=3DSM_dem_circolare_Decret= o_Liquidita&smconv=3D2b3cd9b3-2d6b-493d-9ef7-2110f8bc6037&smlid=3D= 5" 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%2F42565-circolare-straordinaria-conver= sione-decreto-liquidita.html&smclient=3D29617df7-c25a-4b16-bed4-f6f2a= 8701f9d&utm_medium=3Demail&utm_campaign=3DSM_dem_circolare_Decret= o_Liquidita&smconv=3D2b3cd9b3-2d6b-493d-9ef7-2110f8bc6037&smlid=3D= 5" 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> </o:p></p></td></tr></table></div>= </td></tr></table></div></div></td></tr></table></td></tr></table></div><= div><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'> <o:p></o:p></p></div></td></tr><tr = 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'> <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'> = <o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr= ></table></div><p class=3DMsoNormal><o:p> </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:15.0pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:15.0pt'><p class=3DMsoNormal><span = style=3D'font-size:1.0pt'> <o:p></o:p></span></p></td></tr><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 style=3D'max-width:600px;border-spacing:0'><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'><tr = style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr><tr><td width=3D90 valign=3Dtop = style=3D'width:67.5pt;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: = 90px;border-spacing:0'><tr><td width=3D"100%" valign=3Dtop = style=3D'width:100.0%;border:none;border-top:dashed #BDBDBD = 1.0pt;padding:0cm 0cm 0cm 0cm;max-width: = 90px;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><td width=3D420 = style=3D'width:315.0pt;padding:0cm 0cm 0cm 0cm'><p align=3Dcenter = style=3D'margin:0cm;margin-bottom:.0001pt;text-align:center'><b><span = style=3D'font-size:13.5pt;font-family:"Helvetica",sans-serif;color:black'= >Ti segnaliamo anche il seguente = pacchetto</span></b><o:p></o:p></p></td><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;max-width:600px;border-spa= cing:0'><tr style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr><tr><td width=3D90 valign=3Dtop = style=3D'width:67.5pt;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: = 90px;border-spacing:0'><tr><td width=3D"100%" valign=3Dtop = style=3D'width:100.0%;border:none;border-top:dashed #BDBDBD = 1.0pt;padding:0cm 0cm 0cm 0cm;max-width: = 90px;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><tr style=3D'height:15.0pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:15.0pt;-webkit-text-size-adjust:none'><p = class=3DMsoNormal><span = style=3D'font-size:1.0pt'> <o:p></o:p></span></p></td></tr></table><= /td></tr></table></div></td></tr></table></div><p = class=3DMsoNormal><o:p> </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=3D15 valign=3Dtop style=3D'width:11.25pt;padding:0cm 0cm 0cm = 0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 align=3Dleft width=3D0 = style=3D'width:11.25pt;border-collapse:collapse;border-spacing:0'><tr = style=3D'height:.75pt'><td width=3D15 valign=3Dtop = style=3D'width:11.25pt;padding:0cm 0cm 0cm 0cm;height:.75pt'><p = class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span = style=3D'font-size:1.0pt'> = <o:p></o:p></span></p></td></tr></table></td><td width=3D571 = valign=3Dtop style=3D'width:427.5pt;padding:0cm 0cm 0cm = 0cm;-webkit-text-size-adjust:none'><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 align=3Dleft = style=3D'border-collapse:collapse;border-spacing: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'> <o:p></o:p></span></p></td></tr><tr><td = width=3D570 valign=3Dtop style=3D'width:427.5pt;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:570px;border-spacin= g:0'><tr><td width=3D570 valign=3Dtop style=3D'width:427.5pt;padding:0cm = 0cm 0cm 0cm'><p align=3Dcenter = style=3D'margin:0cm;margin-bottom:.0001pt;text-align:center'><a = href=3D"https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoet= asse.com%2FBusinessCenter%2Fscheda%2F42567-conversione-decreto-liquidita-= ebook-circolare-clienti.html&smclient=3D29617df7-c25a-4b16-bed4-f6f2a= 8701f9d&utm_medium=3Demail&utm_campaign=3DSM_dem_circolare_Decret= o_Liquidita&smconv=3D2b3cd9b3-2d6b-493d-9ef7-2110f8bc6037&smlid=3D= 6"><b><u><span = style=3D'font-size:13.5pt;font-family:"Verdana",sans-serif;color:#002966'= >Pacchetto - Conversione Decreto Liquidit=C3=A0 (eBook) = </span></u></b></a><o:p></o:p></p><p align=3Dcenter = style=3D'margin:0cm;margin-bottom:.0001pt;text-align:center'><a = href=3D"https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoet= asse.com%2FBusinessCenter%2Fscheda%2F42567-conversione-decreto-liquidita-= ebook-circolare-clienti.html&smclient=3D29617df7-c25a-4b16-bed4-f6f2a= 8701f9d&utm_medium=3Demail&utm_campaign=3DSM_dem_circolare_Decret= o_Liquidita&smconv=3D2b3cd9b3-2d6b-493d-9ef7-2110f8bc6037&smlid=3D= 7"><b><u><span = style=3D'font-size:13.5pt;font-family:"Verdana",sans-serif;color:#002966'= >+ Circolare personalizzabile per i clienti = (Word)</span></u></b></a><o:p></o:p></p></td></tr></table></div></td></tr= ><tr style=3D'height:11.25pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:11.25pt;-webkit-text-size-adjust:none'><p = class=3DMsoNormal><span = style=3D'font-size:1.0pt'> <o:p></o:p></span></p></td></tr></table><= /td><td width=3D15 valign=3Dtop style=3D'width:11.25pt;padding:0cm 0cm = 0cm 0cm;-webkit-text-size-adjust:none'><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 align=3Dleft width=3D0 = style=3D'width:11.25pt;border-collapse:collapse;border-spacing:0'><tr = style=3D'height:.75pt'><td width=3D15 valign=3Dtop = style=3D'width:11.25pt;padding:0cm 0cm 0cm 0cm;height:.75pt'><p = class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span = style=3D'font-size:1.0pt'> = <o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr= ></table></div><p class=3DMsoNormal><o:p> </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=3D15 valign=3Dtop style=3D'width:11.25pt;padding:0cm 0cm 0cm = 0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 align=3Dleft width=3D0 = style=3D'width:11.25pt;border-collapse:collapse;border-spacing:0'><tr = style=3D'height:.75pt'><td width=3D15 valign=3Dtop = style=3D'width:11.25pt;padding:0cm 0cm 0cm 0cm;height:.75pt'><p = class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span = style=3D'font-size:1.0pt'> = <o:p></o:p></span></p></td></tr></table></td><td width=3D571 = valign=3Dtop style=3D'width:427.5pt;padding:0cm 0cm 0cm = 0cm;max-width:100%'><table class=3DMsoNormalTable border=3D0 = cellspacing=3D0 cellpadding=3D0 align=3Dleft = style=3D'border-collapse:collapse;border-spacing:0'><tr><td width=3D570 = valign=3Dtop style=3D'width:427.5pt;padding:0cm 0cm 0cm = 0cm;max-width:122px'><div align=3Dcenter><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 = style=3D'width:0cm;border-collapse:collapse;max-width:570px;border-spacin= g:0'><tr style=3D'border-spacing:0'><td width=3D570 valign=3Dtop = style=3D'width:427.5pt;padding:0cm 0cm 0cm 0cm'><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D0 = style=3D'width:91.5pt;border-collapse:collapse'><tr = style=3D'position:initial;max-width: 118px'><td width=3D122 valign=3Dtop = style=3D'width:91.5pt;padding:0cm 0cm 0cm 0cm'><table = class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 = style=3D'border-collapse:collapse;max-width:100%'><tr><td width=3D122 = valign=3Dtop style=3D'width:91.5pt;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:28.5pt'><td width=3D"100%" = style=3D'width:100.0%;padding:0cm 0cm 0cm 0cm;height:28.5pt'><p = class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><!--[if gte = vml 1]><v:roundrect id=3D"_x0000_s1026" = href=3D"https://www.fiscoetasse.com/BusinessCenter/scheda/42567-conversio= ne-decreto-liquidita-ebook-circolare-clienti.html?smclient=3D29617df7-c25= a-4b16-bed4-f6f2a8701f9d&smconv=3D2b3cd9b3-2d6b-493d-9ef7-2110f8bc603= 7&smlid=3D3&utm_source=3Dsalesmanago&utm_medium=3Demail&u= tm_campaign=3DSM_dem_circolare_Decreto_Liquidita" = style=3D'width:88.5pt;height:30pt;mso-left-percent:-10001;mso-top-percent= :-10001;mso-position-horizontal:absolute;mso-position-horizontal-relative= 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ne-decreto-liquidita-ebook-circolare-clienti.html?smclient=3D29617df7-c25= a-4b16-bed4-f6f2a8701f9d&smconv=3D2b3cd9b3-2d6b-493d-9ef7-2110f8bc603= 7&smlid=3D3&utm_source=3Dsalesmanago&utm_medium=3Demail&u= tm_campaign=3DSM_dem_circolare_Decreto_Liquidita"></map><img border=3D0 = width=3D124 height=3D46 src=3D"cid:image002.png@01D642F2.7FF5C3A0" = usemap=3D"#MicrosoftOfficeMap1" alt=3D"Rettangolo arrotondato: Scopri di = pi=C3=B9 " = v:shapes=3D"_x0000_s1026"></span><![endif]><o:p></o:p></p></td></tr></tab= le></div></td></tr></table></td></tr></table></div><p class=3DMsoNormal = align=3Dcenter style=3D'text-align:center'><o:p> </o:p></p><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 = style=3D'border-collapse:collapse;max-width:570px;border-spacing:0'><tr><= td style=3D'padding:.75pt .75pt .75pt .75pt;max-width:570px'><table = class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 = width=3D"100%" = style=3D'width:100.0%;border-collapse:collapse;max-width:570px'><tr = style=3D'border-radius:5px;position:initial;max-width:118px'><td = width=3D"100%" valign=3Dtop style=3D'width:100.0%;padding:0cm 0cm 0cm = 0cm;max-width:122px'><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=3D122 valign=3Dtop style=3D'width:91.5pt;padding:0cm 0cm 0cm = 0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D1 = cellspacing=3D0 cellpadding=3D0 width=3D"100%" = style=3D'width:100.0%;border-collapse:collapse;border:none'><tr = style=3D'height:28.5pt'><td width=3D"100%" = style=3D'width:100.0%;border:none;background:#FFEFE2;padding:0cm 0cm 0cm = 0cm;height:28.5pt'><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= 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style=3D'font-size:12.0pt;font-family:"Times = New Roman",serif;color:black'> <o:p></o:p></span></a></span></u></p><p = class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><o:p> </o:p></p></td></tr></table></div>= </td></tr></table></div></div></td></tr></table></td></tr></table></div><= div><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'> <o:p></o:p></p></div></td></tr></table>= </div></td></tr><tr style=3D'height:11.25pt'><td style=3D'padding:0cm = 0cm 0cm 0cm;height:11.25pt;-webkit-text-size-adjust:none'><p = class=3DMsoNormal><span = style=3D'font-size:1.0pt'> <o:p></o:p></span></p></td></tr></table><= /td><td width=3D15 valign=3Dtop style=3D'width:11.25pt;padding:0cm 0cm = 0cm 0cm;-webkit-text-size-adjust:none'><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 align=3Dleft width=3D0 = style=3D'width:11.25pt;border-collapse:collapse;border-spacing:0'><tr = style=3D'height:.75pt'><td width=3D15 valign=3Dtop = style=3D'width:11.25pt;padding:0cm 0cm 0cm 0cm;height:.75pt'><p = class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span = style=3D'font-size:1.0pt'> = <o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr= ></table></div><p class=3DMsoNormal><o:p> </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:dashed #BDBDBD = 1.0pt;padding:0cm 0cm 0cm 0cm;max-width: = 600px;border-spacing:0'></td></tr></table></div></td></tr><tr = style=3D'height:13.5pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:13.5pt'></td></tr></table></div></td></tr></table></div></td><= /tr></table></td></tr></table></div></td></tr></table></div><p = class=3DMsoNormal><o:p> </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:11.25pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:11.25pt'><p class=3DMsoNormal><span = style=3D'font-size:1.0pt'> <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'> </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'> = <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:26.25pt'><p align=3Dcenter = style=3D'margin:0cm;margin-bottom:.0001pt;text-align:center'><b><span = style=3D'font-size:13.5pt;font-family:"Verdana",sans-serif;color:black'>S= e hai bisogno di Assistenza contattaci al Numero = Verde!</span></b><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'> = <o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr= ></table></div><p class=3DMsoNormal><o:p> </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_i1031" = src=3D"https://s3-eu-west-1.amazonaws.com/salesmanagoimg/f4jgdu4at36z2qr3= 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0cm;height:.75pt'><p = class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span = style=3D'font-size:1.0pt'> = <o:p></o:p></span></p></td></tr></table></td><td width=3D581 = valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm = 0cm;-webkit-text-size-adjust:none'><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 align=3Dleft = style=3D'border-collapse:collapse;border-spacing:0'><tr = style=3D'height:15.0pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:15.0pt'><p class=3DMsoNormal><span = style=3D'font-size:1.0pt'> <o:p></o:p></span></p></td></tr><tr><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"" target=3D"_blank"><span = style=3D'font-size:7.5pt'><img border=3D0 width=3D150 = id=3D"_x0000_i1032" = src=3D"https://s3-eu-west-1.amazonaws.com/salesmanagoimg/f4jgdu4at36z2qr3= /6eulj3cwr92piasr/3gn4xkjo17zok7is.png"></span></a><o:p></o:p></p></td></= tr></table></div></td></tr><tr style=3D'height:11.25pt'><td = style=3D'padding:0cm 0cm 0cm = 0cm;height:11.25pt;-webkit-text-size-adjust:none'><p = class=3DMsoNormal><span = style=3D'font-size:1.0pt'> <o:p></o:p></span></p></td></tr></table><= /td><td width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm = 0cm;-webkit-text-size-adjust:none'><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 align=3Dleft width=3D0 = style=3D'width:7.5pt;border-collapse:collapse;border-spacing:0'><tr = style=3D'height:.75pt'><td width=3D10 valign=3Dtop = style=3D'width:7.5pt;padding:0cm 0cm 0cm 0cm;height:.75pt'><p = class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span = style=3D'font-size:1.0pt'> = <o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr= ></table></div><p class=3DMsoNormal><o:p> </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:15.0pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:15.0pt'><p class=3DMsoNormal><span = style=3D'font-size:1.0pt'> <o:p></o:p></span></p></td></tr><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 style=3D'max-width:600px;border-spacing:0'><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'><tr = style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr><tr><td width=3D240 valign=3Dtop = style=3D'width:180.0pt;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: = 240px;border-spacing:0'><tr><td width=3D"100%" valign=3Dtop = style=3D'width:100.0%;border:none;border-top:dashed #BDBDBD = 1.0pt;padding:0cm 0cm 0cm 0cm;max-width: = 240px;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><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm 0cm'><p align=3Dcenter = style=3D'margin:0cm;margin-bottom:.0001pt;text-align:center'><b><span = style=3D'font-size:10.5pt;font-family:"Helvetica",sans-serif;color:#0066C= C'>FOLLOW US</span></b><o:p></o:p></p></td><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;max-width:600px;border-spa= cing:0'><tr style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr><tr><td width=3D240 valign=3Dtop = style=3D'width:180.0pt;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: = 240px;border-spacing:0'><tr><td width=3D"100%" valign=3Dtop = style=3D'width:100.0%;border:none;border-top:dashed #BDBDBD = 1.0pt;padding:0cm 0cm 0cm 0cm;max-width: = 240px;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> </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 = 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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:dashed #BDBDBD = 1.0pt;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> </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:15.0pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:15.0pt'><p class=3DMsoNormal><span = style=3D'font-size:1.0pt'> <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'> </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'> = <o:p></o:p></span></p></td><td 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