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Return-Path: 692721999.15025.2005752@t.contactlab.it Received: from mail7.sole24ore.smtp.contactlab.it (mail7.sole24ore.smtp.contactlab.it [93.94.35.166]) by mail.planetline.it with ESMTP ; Sat, 1 Aug 2020 06:48:31 +0200 Return-Path: <692721999.15025.2005752@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=1596257294; h=From:Subject:Date:To:MIME-Version:Content-Type:List-Unsubscribe; bh=WzK/VisjUdvl1Qd5+d+JtWQ6EchJ8APc9ooiQDxkkhE=; b=UqVNbQgHvmPTSrtp0bhe51keBefAwdhlbuvAnVYfYuc3dJaZAWGNS3XEHp6XsOP6 4UhydV6GmYUYtKFnFJj+BPVInokW6K2Z2V+PGPbsicd8oEENPdgxctPvikzig0/M JUqjtqW5CgTbiFK5nmDp3DauwL7SxB1BAvcAWp0cYdk=; Received: from [172.16.6.28] ([172.16.6.28:62611]) by t.contactlab.it (envelope-from <692721999.15025.2005752@t.contactlab.it>) (ecelerity 3.5.10.45038 r(Core:3.5.10.0)) with ECSTREAM id 73/92-18877-E04F42F5; Sat, 01 Aug 2020 06:48:14 +0200 Message-ID: <73.92.18877.E04F42F5@t.contactlab.it> From: "IlSole24ore.com" <24ore.com@ilsole24ore.com> Reply-To: infopoint@rds.ilsole24ore.com Subject: NT+ Fisco Today: Le spese con il 110% vanno tenute distinte da quelle con gli altri bonus casa To: claudia@elelserv.it Date: Sat, 01 Aug 2020 06:48:01 +0200 MIME-Version: 1.0 X-campaignid: clab.2005752.15025 List-Unsubscribe: <mailto:692721999.15025.2005752.5e878f50d6a2a7d207c44616fb7ad13e@mlu.contactlab.it>, <https://lm.contactlab.it/rlu/index.php?c=2005752&did=15025&id=692721999&cc=5e878f50d6a2a7d207c44616fb7ad13e> 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=692721999&cc=9679e4640e574aa7757ad1e79ed70886ec2ad760 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"2020-08-01"/> <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: Le spese con il 110% vanno tenute distinte da= quelle con gli altri bonus casa</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/2005752/15025/gV6= xW%2FxUBhqaUApVVBgIgOwR5d6THV6Kdlea5ZW6x7g8hjnpRXpwvRHGvYhj5iwL" 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/2005752/15025/692721999/189061= " 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/2005752/15025/692721999/189062= " 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/2005752/15025/692721999/18906= 1" 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/2005752/15025/692721999/18906= 1" 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;">01 agosto 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/2005752/15025/692721999/189063= ?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/2005752/15025/692721999/18906= 3?cmpid=3Dnl_ntplusfisco">Le spese con il 110% vanno tenute distinte = da quelle con gli altri bonus casa</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 Alessandro Borgoglio</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;">Le spese devono essere chiaramente imputabili= all’una o all’altra detrazione e si deve evincere dalla docu= mentazione</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/2005752/15025/692721999/189064?cmpid=3Dnl= _ntplusfisco">Ecobonus, Intesa e UniCredit varano le strutture per l̵= 7;acquisto dei crediti - di Maximilian Cellino</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/2005752/15025/692721999/189065= ?cmpid=3Dnl_ntplusfisco">Professione</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/2005752/15025/692721999/18906= 5?cmpid=3Dnl_ntplusfisco">Fondo perduto/1 - Commercialisti all= 217;attacco: ricorso al Tar contro l’esclusione</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 Federica Micardi</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’iniziativa è dei sindacati Adc&#= 44; Aidc, Anc, Unagraco e Ungdcec, ed è appoggiata dal = Consiglio nazionale. Si sollevano dubbi di legittimità c= ostituzionale </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/2005752/15025/692721999/189066?cmpid=3Dnl= _ntplusfisco">L’Europa risponde alle professioni: otto miliardi di = fondi Pmi - di Alessandro Galimberti</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/2005752/15025/692721999/189067= ?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/2005752/15025/692721999/18906= 7?cmpid=3Dnl_ntplusfisco">Fondo perduto/2 - Cessione di beni stru= mentali sempre rilevante nel calcolo </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 Gaiani</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 vendita di cespiti entra nel fatturato per= il calcolo del diritto. Escusi dal conteggio i rimborsi spese fuori = campo Iva = </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/2005752/15025/692721999/189068= ?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/2005752/15025/692721999/18906= 8?cmpid=3Dnl_ntplusfisco">Canoni dei beni sequestrati, adempimenti Iv= a a carico dell’amministratore giudiziario</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 Marco Magrini e Benedetto Santacroce</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;">Il principio di diritto 11: non assume au= tonoma soggettività passiva Iva operando come rappresentante e gesto= re del patrimonio = </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/2005752/15025/692721999/189069?cmpid=3Dnl= _ntplusfisco">S=C3=AC all'integrativa nei termini per passare dal rimbors= o alla detrazione Iva - di Anna Abagnale e Benedetto 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/2005752/15025/692721999/189070= ?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/2005752/15025/692721999/18907= 0?cmpid=3Dnl_ntplusfisco">Passaggio del credito Ires anche se la controll= ata è esonerata dal consolidato</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;">La risposta a interpello 233 ammette il trasf= erimento dell’eccedenza quando il bilancio di gruppo è redatto= dalla consolidante europea </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/2005752/15025/692721999/189071?cmpid=3Dnl= _ntplusfisco">Nella liquidazione Iva di gruppo anche il credito della con= trollata fuoriuscita - di Simona Ficola e Benedetto 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/2005752/15025/692721999/189072= ?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/2005752/15025/692721999/18907= 2?cmpid=3Dnl_ntplusfisco">Cassa integrazione, due termini per l’= ;invio del modello SR41</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 Maria Carla De Cesari</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;">Con il messaggio 3007 l’Inps chiarisce = il calendario per la trasmissione da parte delle aziende</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/2005752/15025/692721999/189073?cmpid=3Dnl= _ntplusfisco">Durc con la validit=C3=A0 =C3=A8 allungata fino al 13 genna= io 2021- di Antonino Cannioto e Giuseppe Maccarone</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/2005752/15025/692721999/189075= ?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/2005752/15025/692721999/18907= 5?cmpid=3Dnl_ntplusfisco">Usucapione, anche l’accordo di concil= azione senza imposte ipocatastali</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 Angelo Busani</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 235 allinea il trat= tamento con il provvedimento giudiziale. Per il registro si tassa sol= o l’imponibile oltre 50mila euro </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/2005752/15025/692721999/189077?cmpid=3Dnl= _ntplusfisco">Usucapione accertata anche con atto notarile - di Angelo Bu= sani</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= 5752/15025/692721999/189079?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/2005752/15025/692721999/189079= ?cmpid=3Dnl_ntplusfisco">Immobili</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/2005752/15025/692721999/18907= 9?cmpid=3Dnl_ntplusfisco">Imposte agevolate solo per l’acquisto de= l fabbricato da demolire e non per l’area della ricostruzione</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 Angelo Busani</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"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= 5752/15025/692721999/189080?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/2005752/15025/692721999/189080= ?cmpid=3Dnl_ntplusfisco">Agricoltura</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/2005752/15025/692721999/18908= 0?cmpid=3Dnl_ntplusfisco">Fattoria didattica, l’impresa iscritt= a nell’elenco regionale opera in esenzione Iva</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 Gian Paolo Tosoni</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/2005752/15025/692721999/189082= ?cmpid=3Dnl_ntplusfisco">Imposte</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/2005752/15025/692721999/18908= 2?cmpid=3Dnl_ntplusfisco">Estesi i mercati regolamentati: favoriti i = non residenti</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 Marco Piazza</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/2005752/15025/692721999/189083?cmpid=3Dnl= _ntplusfisco">Partecipazioni, minusvalenze con deducibilit=C3=A0 limitata= - di Marco Piazza e Roberta Sironi</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: #159ca6; padding: 0 0 5px 0; margin: 0;"><a style=3D"color= : #159ca6; text-decoration: none; " href=3D"https://t.contactlab.it/c/200= 5752/15025/692721999/189085?cmpid=3Dnl_ntplusfisco"> Come fare per </a></h2> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #159ca6; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #159ca6; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/15025/692721999/189085= ?cmpid=3Dnl_ntplusfisco">Adempimenti</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/2005752/15025/692721999/18908= 5?cmpid=3Dnl_ntplusfisco">Bando macchinari innovativi, aperto il prim= o «sportello»</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 Paola Bonsignore e Pierpaolo Ceroli</p>= </td> <td width=3D"40"></td> <td width=3D"10" bgcolor=3D"#00d4df"></td> </tr> <tr> <td colspan=3D"2" width=3D"450" height=3D"15"></td> <td width=3D"10" height=3D"15" bgcolor=3D"#00d4df"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"10" bgcolor=3D"#00= d4df"></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/2005752/15025/6= 92721999/189088?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/2020/08/0= 1/Quotidiani%20Verticali/ImmaginiWeb/Ritagli/img-3281-1590057249-kI8D--14= 40x752@Quotidiani_Verticali-Web.jpg?r=3D460x240"></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/2005752/15025/692721999/189088= ?cmpid=3Dnl_ntplusfisco">Imposte</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/2005752/15025/692721999/18908= 8?cmpid=3Dnl_ntplusfisco">Mercatini dell’usato, il rivenditore = cede i beni all’acquirente con scontrino esente da Iva</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 Alessandra Caputo e Gian Paolo Tosoni</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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font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Marco Zandonà</p> </td> <td width=3D"40"></td> <td width=3D"10" bgcolor=3D"#159ca6"></td> </tr> <tr> <td colspan=3D"2" width=3D"450" height=3D"15"></td> <td width=3D"10" height=3D"15" bgcolor=3D"#159ca6"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"10" bgcolor=3D"#15= 9ca6"></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></table>=0D </table> <!-- NL footer --> <!-- -->=0D =0D <table width=3D"600" bgcolor=3D"#022b54" align=3D"center" cellpadding=3D"= 0" cellspacing=3D"0" border=3D"0" style=3D"border-collapse:collapse;margi= n:0 auto;width:600px;background:#022b54;"> <tr> <td colspan=3D"5" width=3D"100%" height=3D"20"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"312" valign=3D"top"> <h5 class=3D"p" style=3D"font-size: 14px; 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