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From: "Elle Elle Lavoro" <elelserv@tin.it>
To: <claudia@elelserv.it>,
	<contabile@elelserv.it>,
	<luigi@elelserv.it>,
	<seddlex@elelserv.it>
References: <mnid2m.2169.995611.16355.0.2582.c989167439._@mn1.newsfiscoetasse.it>
In-Reply-To: <mnid2m.2169.995611.16355.0.2582.c989167439._@mn1.newsfiscoetasse.it>
Subject: I: Rassegna Stampa: Imposta di bollo e-fatture - Lettura ripartitori di calore e Iva - Controlli Modello 730 - Tassazione interessi su c/c estero - Rinvio Codice della Crisi
Date: Tue, 9 Jun 2020 11:09:06 +0200
Organization: Elle ELle Lavoro
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Elle Elle Servizi Srl

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Rosa

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Da: FISCOeTASSE.com [mailto:newsletter@fiscoetasse.com]=20
Inviato: marted=C3=AC 9 giugno 2020 10:38
A: elelserv@tin.it
Oggetto: Rassegna Stampa: Imposta di bollo e-fatture - Lettura =
ripartitori di calore e Iva - Controlli Modello 730 - Tassazione =
interessi su c/c estero - Rinvio Codice della Crisi

=20

Aggiungi newsletter@fiscoetasse.com <mailto:newsletter@fiscoetasse.com>  =
alla tua rubrica=20

=20

=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dfv3&h=3D127hsrdr=
q3ckgf8g8j1io8a341&i=3D23p&iw=3D1&n=3Da0a&p=3DH301800627&s=3Dwv&sn=3Da0a>=
 Versione web

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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dfv3&h=3D25hk9iik=
2oso3e2qp46qliskab&i=3D23p&iw=3D1&n=3Da0a&p=3DH301716059&s=3Dfwdn&sn=3Da0=
a> Inoltra

=20

=09
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vg7ge5qvf817tcviue&i=3D23p&iw=3D1&p=3DH113145259&s=3Dlp&sn=3Da0a&z=3D66rp=
>=20

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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dfv3&h=3D2gnspu6g=
na9fi9afemrn13r4ss&i=3D23p&iw=3D1&p=3DH113145258&s=3Dlp&sn=3Da0a&z=3D66rq=
>  =
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96af3lr65h28344c7r&i=3D23p&iw=3D1&p=3DH113145257&s=3Dlp&sn=3Da0a&z=3D66rr=
>  =
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uejp02dlf4l0j0no1t&i=3D23p&iw=3D1&p=3DH113145256&s=3Dlp&sn=3Da0a&z=3D66rs=
>=20

Newsletter Giornaliera=20

09/06/2020=20

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 Videocorso in diretta-Fisco & immobili dopo il Decreto=20

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12 Giugno 2020 h.16:00 Il Dott. Nicola Forte ci parler=C3=A0 di Fisco & =
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Rassegna Stampa=20

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/img/gio=
rnaliera_r4_c7.gif>=20

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  =
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/img/d1_=
c1.gif>=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/img/d2_=
c1.gif>=20

Decreto Liquidit=C3=A0 convertito in legge e imposta di bollo delle =
e-fatture =
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dfv3&h=3Dpf3d3bvr=
d6tns4ink8a53n0pq&i=3D23p&iw=3D1&p=3DH113145253&s=3Dlp&sn=3Da0a&z=3D66ru>=
 =20

=09
=09

Confermata la proroga dell'imposta di bollo (se inferiore a 250 euro) =
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=09

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=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/img/d2_=
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Iva ordinaria sul servizio di lettura dei ripartitori di calore nei =
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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dfv3&h=3D2a73d294=
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> =20

=09
=09

L=E2=80=99agenzia delle entrate risponde ad interpello sui ripartitori =
di calore dicendo che il loro servizio di lettura non =C3=A8 soggetto ad =
aliquota agevolata come invece =C3=A8 la loro installazione.=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/img/d1_=
c1.gif>=20

=09

=
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/img/d2_=
c1.gif>=20

I controlli dell'Agenzia delle Entrate sul Modello 730 =
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dfv3&h=3Ds0313k98=
6k9oorl7g49dlv364&i=3D23p&iw=3D1&p=3DH113145251&s=3Dlp&sn=3Da0a&z=3D66s0>=
 =20

=09
=09

L'Agenzia fissa i criteri per i controlli preventivi nel caso di 730 a =
rimborso superiore a 4000 euro e di scostamenti rilevanti rispetto alla =
precompilata=20

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/img/d1_=
c1.gif>=20

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/img/d2_=
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Tassazione degli interessi di conto corrente detenuto all'estero =
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dfv3&h=3D1j1lt6pa=
3if9q3mr88kdhcspaj&i=3D23p&iw=3D1&p=3DH787464315&s=3Dlp&sn=3Da0a&z=3D66s1=
> =20

=09
=09

Come si tassano gli interessi di un conto corrente estero detenuto da =
persona fisica=20

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c1.gif>=20

=09

=
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/img/d2_=
c1.gif>=20

La legge di Liquidit=C3=A0 rinvia l'entrata in vigore del Codice della =
Crisi  =
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dfv3&h=3D3qdnkj48=
c4a2qvnmpp8ebjp1an&i=3D23p&iw=3D1&p=3DH787464316&s=3Dlp&sn=3Da0a&z=3D66s2=
>=20

=09
=09

Proroga dell'entrata in vigore del codice della crisi al 1 settembre =
2021, fermo restando l'effetto delle norme gi=C3=A0 in vigore=20

=09

=20

=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dfv3&h=3D3e85rrkn=
d4s98ah6ti6qm5lasp&i=3D23p&iw=3D1&p=3DH787464317&s=3Dlp&sn=3Da0a&z=3D66s3=
> Leggi tutte le notizie=20

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/img/1gi=
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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dfv3&h=3Dmm9kotrt=
urrnv86i758ji2sa5&i=3D23p&iw=3D1&p=3DH787464318&s=3Dlp&sn=3Da0a&z=3D66s4>=
 Gli equilibri di bilancio degli enti locali

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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dfv3&h=3D1vlsfe5s=
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> Acquista subito!

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La rubrica del Lavoro

=
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 Agricoltura: mutui a tasso zero nel Decreto Liquidit=C3=A0 convertito=20

=09
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Vediamo le ulteriori misure di credito agevolato per aziende agricole in =
particolare alla nuova imprenditoria femminile e giovanile, introdotte =
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La procedura semplificata nel messaggio INPS 2328 /2020. Attesa per le =
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dal decreto rilancio=20

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=20

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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dfv3&h=3Dlorclgbi=
sgvc9kdfen62t0oe&i=3D23p&iw=3D1&p=3DH787464347&s=3Dlp&sn=3Da0a&z=3D66sa> =
Finanziamenti bancari per le PMI salgono da 25 a 30.000 euro e altre =
novit=C3=A0=20

=09
=09

Cambia il DL Liquidit=C3=A0: finanziamenti bancari per la liquidit=C3=A0 =
fino a 30.000 euro, ampliamento della platea dei beneficiari, e durata =
fino a 10 anni=20

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u7u8ujkurs0acc4ht5&i=3D23p&iw=3D1&p=3DH787464348&s=3Dlp&sn=3Da0a&z=3D66sb=
> Cessione del credito d'imposta nel Decreto Rilancio=20

=09
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La cessione del credito d'imposta: novit=C3=A0 del Decreto Rilancio e =
prospettive applicative dell'Agenzia delle Entrate=20

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Tassazione dei redditi per attivit=C3=A0 di professionisti non residenti =
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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dfv3&h=3Dh3u825n3=
hnrdbi13md82s6e5s&i=3D23p&iw=3D1&p=3DH787464351&s=3Dlp&sn=3Da0a&z=3D66se>=
 I redditi esteri delle persone fisiche in dichiarazione

=
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/img/1gi=
ornaliera_r4_c7.gif>=20

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Le modalit=C3=A0 di indicazione nella dichiarazione dei redditi delle =
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5&amp;s=3Dlp&amp;sn=3Da0a&amp;z=3D66rt"><span =
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style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>12 Giugno 2020 =
h.16:00 Il Dott. Nicola Forte ci parler=C3=A0 di Fisco &amp; immobili =
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zzo: </span><b><span =
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5,00 =E2=82=AC + IVA </span></b><span =
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54&amp;s=3Dlp&amp;sn=3Da0a&amp;z=3D66rt"><b><span =
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0cm;height:6.0pt'></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D8 id=3D"_x0000_i1035" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/1giornaliera_r6_c8.gif"><o:p></o:p></span></p></td></tr></table><div><=
p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 style=3D'width:534.75pt'><tr =
style=3D'height:56.25pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D13 =
height=3D75 id=3D"_x0000_i1036" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/giornaliera_r4_c2.gif"><o:p></o:p></span></p></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D75 id=3D"_x0000_i1037" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/giornaliera_r4_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:18.0pt;font-family:"Arial",sans-serif;color:black'>Ras=
segna Stampa <o:p></o:p></span></p></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D75 id=3D"_x0000_i1038" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/giornaliera_r4_c7.gif"><o:p></o:p></span></p></td></tr><tr><td =
width=3D13 style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm'></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm 0cm'></td><td =
width=3D635 style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1039" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1040" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfv3&a=
mp;h=3Dpf3d3bvrd6tns4ink8a53n0pq&amp;i=3D23p&amp;iw=3D1&amp;p=3DH11314525=
3&amp;s=3Dlp&amp;sn=3Da0a&amp;z=3D66ru">Decreto Liquidit=C3=A0 =
convertito in legge e imposta di bollo delle e-fatture</a> =
<o:p></o:p></span></p></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
style=3D'padding:0cm 0cm 0cm 0cm'></td><td style=3D'padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Confermata la =
proroga dell'imposta di bollo (se inferiore a 250 euro) senza sanzioni =
n=C3=A8 interessi. Invariati i termini per il versamento =
dell=E2=80=99imposta del terzo e quarto trimestre. =
<o:p></o:p></span></p></div></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1041" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1042" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfv3&a=
mp;h=3D2a73d294n5sss37vstu64mq8b8&amp;i=3D23p&amp;iw=3D1&amp;p=3DH1131452=
52&amp;s=3Dlp&amp;sn=3Da0a&amp;z=3D66rv">Iva ordinaria sul servizio di =
lettura dei ripartitori di calore nei condomini</a> =
<o:p></o:p></span></p></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
style=3D'padding:0cm 0cm 0cm 0cm'></td><td style=3D'padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>L=E2=80=99agenz=
ia delle entrate risponde ad interpello sui ripartitori di calore =
dicendo che il loro servizio di lettura non =C3=A8 soggetto ad aliquota =
agevolata come invece =C3=A8 la loro installazione. =
<o:p></o:p></span></p></div></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1043" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1044" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfv3&a=
mp;h=3Ds0313k986k9oorl7g49dlv364&amp;i=3D23p&amp;iw=3D1&amp;p=3DH11314525=
1&amp;s=3Dlp&amp;sn=3Da0a&amp;z=3D66s0">I controlli dell'Agenzia delle =
Entrate sul Modello 730</a> <o:p></o:p></span></p></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td style=3D'padding:0cm 0cm 0cm =
0cm'></td><td style=3D'padding:0cm 0cm 0cm 0cm'><div><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>L'Agenzia =
fissa i criteri per i controlli preventivi nel caso di 730 a rimborso =
superiore a 4000 euro e di scostamenti rilevanti rispetto alla =
precompilata <o:p></o:p></span></p></div></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1045" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1046" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfv3&a=
mp;h=3D1j1lt6pa3if9q3mr88kdhcspaj&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
15&amp;s=3Dlp&amp;sn=3Da0a&amp;z=3D66s1">Tassazione degli interessi di =
conto corrente detenuto all'estero</a> =
<o:p></o:p></span></p></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
style=3D'padding:0cm 0cm 0cm 0cm'></td><td style=3D'padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Come si =
tassano gli interessi di un conto corrente estero detenuto da persona =
fisica <o:p></o:p></span></p></div></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1047" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1048" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfv3&a=
mp;h=3D3qdnkj48c4a2qvnmpp8ebjp1an&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
16&amp;s=3Dlp&amp;sn=3Da0a&amp;z=3D66s2">La legge di Liquidit=C3=A0 =
rinvia l'entrata in vigore del Codice della Crisi =
</a><o:p></o:p></span></p></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
style=3D'padding:0cm 0cm 0cm 0cm'></td><td style=3D'padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Proroga =
dell'entrata in vigore del codice della crisi al 1 settembre 2021, fermo =
restando l'effetto delle norme gi=C3=A0 in vigore =
<o:p></o:p></span></p></div></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D5 cellpadding=3D0 style=3D'background:#1B4C74'><tr><td =
style=3D'padding:.75pt .75pt .75pt .75pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfv3&a=
mp;h=3D3e85rrknd4s98ah6ti6qm5lasp&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
17&amp;s=3Dlp&amp;sn=3Da0a&amp;z=3D66s3"><b><span =
style=3D'color:white'>Leggi tutte le notizie</span></b></a> =
<o:p></o:p></span></p></td></tr></table></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm'></td></tr><tr style=3D'height:6.0pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D8 id=3D"_x0000_i1049" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/giornaliera_r6_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D8 id=3D"_x0000_i1050" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/giornaliera_r6_c8.gif"><o:p></o:p></span></p></td></tr></table><div><p=
 class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 style=3D'width:534.75pt'><tr =
style=3D'height:56.25pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D13 =
height=3D75 id=3D"_x0000_i1051" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/1giornaliera_r12_c2.gif"><o:p></o:p></span></p></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D75 id=3D"_x0000_i1052" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/1giornaliera_r12_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:18.0pt;font-family:"Arial",sans-serif;color:black'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfv3&a=
mp;h=3Dmm9kotrturrnv86i758ji2sa5&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746431=
8&amp;s=3Dlp&amp;sn=3Da0a&amp;z=3D66s4"><span style=3D'color:black'>Gli =
equilibri di bilancio degli enti =
locali</span></a><o:p></o:p></span></p></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D75 id=3D"_x0000_i1053" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/1giornaliera_r4_c7.gif"><o:p></o:p></span></p></td></tr><tr><td =
width=3D13 style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm'></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Videocorso in =
diretta. Durata 2 ore. Da diritto a 2 crediti formativi ODCEC e Revisori =
degli Enti Locali. Relatore: Dott. Marco Castellani =
<o:p></o:p></span></p></div><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><div><p class=3DMsoNormal><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'>Pre=
zzo: </span><b><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:#B12523'>5=
0,00 =E2=82=AC + IVA </span></b><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'><o:=
p></o:p></span></p></div><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D5 cellpadding=3D0 style=3D'background:#B12523'><tr><td =
style=3D'padding:.75pt .75pt .75pt .75pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfv3&a=
mp;h=3D1vlsfe5sjdfauebk2danli51mu&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
19&amp;s=3Dlp&amp;sn=3Da0a&amp;z=3D66s4"><b><span =
style=3D'color:white'>Acquista =
subito!</span></b></a><o:p></o:p></span></p></td></tr></table></td><td =
width=3D9 style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'></td></tr><tr style=3D'height:6.0pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D8 id=3D"_x0000_i1054" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/1giornaliera_r6_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D8 id=3D"_x0000_i1055" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/1giornaliera_r6_c8.gif"><o:p></o:p></span></p></td></tr></table><div><=
p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 style=3D'width:534.75pt'><tr =
style=3D'height:56.25pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D13 =
height=3D75 id=3D"_x0000_i1056" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/giornaliera_r10_c2.gif"><o:p></o:p></span></p></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D75 id=3D"_x0000_i1057" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/giornaliera_r10_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:18.0pt;font-family:"Arial",sans-serif;color:black'>La =
rubrica del Lavoro<o:p></o:p></span></p></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D75 id=3D"_x0000_i1058" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/giornaliera_r4_c7.gif"><o:p></o:p></span></p></td></tr><tr><td =
width=3D13 style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm'></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm 0cm'></td><td =
width=3D635 style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1059" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1060" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfv3&a=
mp;h=3Dch0reofeb1s5oejfant709sb8&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746432=
0&amp;s=3Dlp&amp;sn=3Da0a&amp;z=3D66s5"><span =
style=3D'color:#00A5D7'>Agricoltura: mutui a tasso zero nel Decreto =
Liquidit=C3=A0 convertito </span></a><o:p></o:p></span></p></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td style=3D'padding:0cm 0cm 0cm =
0cm'></td><td style=3D'padding:0cm 0cm 0cm 0cm'><div><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Vediamo le =
ulteriori misure di credito agevolato per aziende agricole in =
particolare alla nuova imprenditoria femminile e giovanile, introdotte =
nella conversione in legge del decreto Liquidit=C3=A0 =
<o:p></o:p></span></p></div></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1061" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1062" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfv3&a=
mp;h=3D3tf5gmlkq49rnmt8n7io7g2u5a&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
21&amp;s=3Dlp&amp;sn=3Da0a&amp;z=3D66s6"><span =
style=3D'color:#00A5D7'>Fondo artigianato e Formatemp:nuove risorse =
</span></a><o:p></o:p></span></p></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td style=3D'padding:0cm 0cm 0cm =
0cm'></td><td style=3D'padding:0cm 0cm 0cm 0cm'><div><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Pubblicato il =
decreto che destina le risorse per le misure di sostegno al reddito =
gestite dai fondi bilaterali FORMATEMP e FSBA. Nuova procedura di =
calcolo assenze per FSBA <o:p></o:p></span></p></div></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1063" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1064" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfv3&a=
mp;h=3D1rha57tt3accuq9p5li8l30l3l&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
22&amp;s=3Dlp&amp;sn=3Da0a&amp;z=3D66s7"><span =
style=3D'color:#00A5D7'>Cassa in deroga: domande unificate per le =
plurilocalizzate</span></a> <o:p></o:p></span></p></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td style=3D'padding:0cm 0cm 0cm =
0cm'></td><td style=3D'padding:0cm 0cm 0cm 0cm'><div><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>La procedura =
semplificata nel messaggio INPS 2328 /2020. Attesa per le nuove =
istruzioni operative relative alle ulteriori 9 settimane concesse dal =
decreto rilancio <o:p></o:p></span></p></div></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p></span></p><div=
><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D5 cellpadding=3D0 style=3D'background:#00A5D7'><tr><td =
style=3D'padding:.75pt .75pt .75pt .75pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfv3&a=
mp;h=3Dlofj3o9a97fffa7pd1ipu8frm&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746432=
3&amp;s=3Dlp&amp;sn=3Da0a&amp;z=3D66s8"><b><span =
style=3D'color:white'>Vai alla Rubrica del Lavoro</span></b></a> =
<o:p></o:p></span></p></td></tr></table></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm'></td></tr><tr style=3D'height:6.0pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D8 id=3D"_x0000_i1065" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/giornaliera_r6_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D8 id=3D"_x0000_i1066" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/giornaliera_r6_c8.gif"><o:p></o:p></span></p></td></tr></table><div><p=
 class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 style=3D'width:534.75pt'><tr =
style=3D'height:56.25pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D13 =
height=3D75 id=3D"_x0000_i1067" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/1giornaliera_r12_c2.gif"><o:p></o:p></span></p></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D75 id=3D"_x0000_i1068" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/1giornaliera_r12_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:18.0pt;font-family:"Arial",sans-serif;color:black'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfv3&a=
mp;h=3D1f7uuqer179j43771kkndm29cu&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
24&amp;s=3Dlp&amp;sn=3Da0a&amp;z=3D66s9"><span style=3D'color:black'>La =
Guida per lo Sport al tempo del Coronavirus =
(eBook)</span></a><o:p></o:p></span></p></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D75 id=3D"_x0000_i1069" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/1giornaliera_r4_c7.gif"><o:p></o:p></span></p></td></tr><tr><td =
width=3D13 style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm'></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Tutti gli =
interventi statali, del CONI e delle Federazioni sportive riguardanti il =
mondo sportivo professionistico e dilettantistico, al tempo di Covid-19 =
<o:p></o:p></span></p></div><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><div><p class=3DMsoNormal><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'>Pre=
zzo: </span><b><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:#B12523'>1=
4,90 =E2=82=AC + IVA</span></b><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'> =
</span><span =
style=3D'font-size:10.5pt;font-family:"Arial",sans-serif;color:black'>(al=
 posto di 16,90 =E2=82=AC + IVA fino al 15/07/2020)</span><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'> =
<o:p></o:p></span></p></div><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D5 cellpadding=3D0 style=3D'background:#B12523'><tr><td =
style=3D'padding:.75pt .75pt .75pt .75pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfv3&a=
mp;h=3D27dn9k0jg93h1f6te3is4doo2k&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
46&amp;s=3Dlp&amp;sn=3Da0a&amp;z=3D66s9"><b><span =
style=3D'color:white'>Scopri la promozione!</span></b></a> =
<o:p></o:p></span></p></td></tr></table></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'></td></tr><tr style=3D'height:6.0pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D8 id=3D"_x0000_i1070" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/1giornaliera_r6_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D8 id=3D"_x0000_i1071" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/1giornaliera_r6_c8.gif"><o:p></o:p></span></p></td></tr></table><div><=
p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 style=3D'width:534.75pt'><tr =
style=3D'height:56.25pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D13 =
height=3D75 id=3D"_x0000_i1072" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/giornaliera_r14_c2.gif"><o:p></o:p></span></p></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D75 id=3D"_x0000_i1073" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/giornaliera_r14_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:18.0pt;font-family:"Arial",sans-serif;color:black'>Spe=
ciali <o:p></o:p></span></p></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D75 id=3D"_x0000_i1074" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/giornaliera_r4_c7.gif"><o:p></o:p></span></p></td></tr><tr><td =
width=3D13 style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm'></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm 0cm'></td><td =
width=3D635 style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1075" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1076" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfv3&a=
mp;h=3Dlorclgbisgvc9kdfen62t0oe&amp;i=3D23p&amp;iw=3D1&amp;p=3DH787464347=
&amp;s=3Dlp&amp;sn=3Da0a&amp;z=3D66sa"><span =
style=3D'color:#EDA11B'>Finanziamenti bancari per le PMI salgono da 25 a =
30.000 euro e altre novit=C3=A0</span></a> =
<o:p></o:p></span></p></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
style=3D'padding:0cm 0cm 0cm 0cm'></td><td style=3D'padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Cambia il DL =
Liquidit=C3=A0: finanziamenti bancari per la liquidit=C3=A0 fino a =
30.000 euro, ampliamento della platea dei beneficiari, e durata fino a =
10 anni <o:p></o:p></span></p></div></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1077" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1078" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfv3&a=
mp;h=3D2o7bn95pu7u8ujkurs0acc4ht5&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
48&amp;s=3Dlp&amp;sn=3Da0a&amp;z=3D66sb"><span =
style=3D'color:#EDA11B'>Cessione del credito d'imposta nel Decreto =
Rilancio</span></a> <o:p></o:p></span></p></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td style=3D'padding:0cm 0cm 0cm =
0cm'></td><td style=3D'padding:0cm 0cm 0cm 0cm'><div><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>La cessione =
del credito d'imposta: novit=C3=A0 del Decreto Rilancio e prospettive =
applicative dell'Agenzia delle Entrate =
<o:p></o:p></span></p></div></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1079" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1080" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfv3&a=
mp;h=3D17k8lbs51mp8bpdo32jj0rbfg5&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
49&amp;s=3Dlp&amp;sn=3Da0a&amp;z=3D66sc"><span =
style=3D'color:#EDA11B'>Ritenute per lavoratore autonomo non =
residente</span></a> <o:p></o:p></span></p></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td style=3D'padding:0cm 0cm 0cm =
0cm'></td><td style=3D'padding:0cm 0cm 0cm 0cm'><div><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Tassazione dei =
redditi per attivit=C3=A0 di professionisti non residenti in Italia: =
come funziona <o:p></o:p></span></p></div></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D5 cellpadding=3D0 style=3D'background:#EDA11B'><tr><td =
style=3D'padding:.75pt .75pt .75pt .75pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfv3&a=
mp;h=3D3o138nhanacrsn5h3rnca29is2&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
50&amp;s=3Dlp&amp;sn=3Da0a&amp;z=3D66sd"><b><span =
style=3D'color:white'>Leggi tutti gli speciali</span></b></a> =
<o:p></o:p></span></p></td></tr></table></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm'></td></tr><tr style=3D'height:6.0pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D8 id=3D"_x0000_i1081" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/giornaliera_r6_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D8 id=3D"_x0000_i1082" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/giornaliera_r6_c8.gif"><o:p></o:p></span></p></td></tr></table><div><p=
 class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 style=3D'width:534.75pt'><tr =
style=3D'height:56.25pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D13 =
height=3D75 id=3D"_x0000_i1083" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/1giornaliera_r12_c2.gif"><o:p></o:p></span></p></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D75 id=3D"_x0000_i1084" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/1giornaliera_r12_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:18.0pt;font-family:"Arial",sans-serif;color:black'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfv3&a=
mp;h=3Dh3u825n3hnrdbi13md82s6e5s&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746435=
1&amp;s=3Dlp&amp;sn=3Da0a&amp;z=3D66se"><span style=3D'color:black'>I =
redditi esteri delle persone fisiche in =
dichiarazione</span></a><o:p></o:p></span></p></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D75 id=3D"_x0000_i1085" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/1giornaliera_r4_c7.gif"><o:p></o:p></span></p></td></tr><tr><td =
width=3D13 style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm'></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Le =
modalit=C3=A0 di indicazione nella dichiarazione dei redditi delle =
persone fisiche delle principali categorie reddituali ottenute =
all=E2=80=99estero; eBook pdf 72 p. <o:p></o:p></span></p></div><div><p =
class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><div><p class=3DMsoNormal><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'>Pre=
zzo: </span><b><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:#B12523'>1=
3,90 =E2=82=AC + IVA</span></b><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'> =
</span><span =
style=3D'font-size:10.5pt;font-family:"Arial",sans-serif;color:black'>(al=
 posto di 14,90 =E2=82=AC + IVA fino al 30/06/2020)</span><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'> =
<o:p></o:p></span></p></div><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D5 cellpadding=3D0 style=3D'background:#B12523'><tr><td =
style=3D'padding:.75pt .75pt .75pt .75pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfv3&a=
mp;h=3Dsmagt02fvurqp5q12t0bf3l2t&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746435=
2&amp;s=3Dlp&amp;sn=3Da0a&amp;z=3D66se"><b><span =
style=3D'color:white'>Scopri la promozione!</span></b></a> =
<o:p></o:p></span></p></td></tr></table></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'></td></tr><tr style=3D'height:6.0pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D8 id=3D"_x0000_i1086" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/1giornaliera_r6_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D8 id=3D"_x0000_i1087" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
mg/1giornaliera_r6_c8.gif"><o:p></o:p></span></p></td></tr></table><div><=
p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfv3&a=
mp;h=3Djfntg77gf9o1ud5ioftf84b0k&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746435=
3&amp;s=3Dlp&amp;sn=3Da0a&amp;z=3D66sf"><img border=3D0 =
id=3D"_x0000_i1088" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10250/i=
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_2_.png"></a><o:p></o:p></span></p><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfv3&a=
mp;h=3D83ov0nk8n6lnfuchl6rnf21pg&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746435=
4&amp;s=3Dlp&amp;sn=3Da0a&amp;z=3D66sg"><img border=3D0 =
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class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div></td></tr></table></div></td></tr></table></div></div><=
/div></div></td></tr></table></div><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span =
style=3D'display:none'><o:p>&nbsp;</o:p></span></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D0 =
style=3D'width:534.75pt;background:#73808A'><tr><td valign=3Dtop =
style=3D'padding:9.0pt 13.5pt 0cm 13.5pt'><p class=3DMsoNormal =
style=3D'line-height:10.5pt'><span =
style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#DFDFDF=
'>Ricevi questa email all'indirizzo <a =
href=3D"mailto:elelserv@tin.it">elelserv@tin.it</a> perch=C3=A9 hai dato =
il consenso a ricevere le nostre =
comunicazioni.<o:p></o:p></span></p></td></tr><tr><td valign=3Dtop =
style=3D'padding:9.0pt 13.5pt 0cm 13.5pt'><p class=3DMsoNormal =
style=3D'line-height:10.5pt'><span =
style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#DFDFDF=
'><a =
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