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From: "Elle Elle Lavoro" <elelserv@tin.it>
To: <claudia@elelserv.it>,
	<contabile@elelserv.it>,
	"'Luigi Del Favero'" <luigi@elelserv.it>,
	<seddlex@elelserv.it>
References: <mnid2m.2169.995611.16692.0.1426.c4102241219._@mn1.newsfiscoetasse.it>
In-Reply-To: <mnid2m.2169.995611.16692.0.1426.c4102241219._@mn1.newsfiscoetasse.it>
Subject: =?UTF-8?Q?I:_Rassegna_Stampa:_Credito_Impo?=
	=?UTF-8?Q?sta_Locazioni=2C_Beni_UE_senza_Pas?=
	=?UTF-8?Q?saggio_di_propriet=C3=A0=2C_Spese_Veter?=
	=?UTF-8?Q?inarie_in_Dichiarazione=2C_CCNL_Fi?=
	=?UTF-8?Q?oristi=2C_Imposte_di_Successione?=
Date: Tue, 14 Jul 2020 12:26:00 +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 14 luglio 2020 12:09
A: elelserv@tin.it
Oggetto: Rassegna Stampa: Credito Imposta Locazioni, Beni UE senza =
Passaggio di propriet=C3=A0, Spese Veterinarie in Dichiarazione, CCNL =
Fioristi, Imposte di Successione

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Aggiungi newsletter@fiscoetasse.com <mailto:newsletter@fiscoetasse.com>  =
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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_i1034" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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_i1035" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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/10391/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/10391/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/10391/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/10391/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/10391/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=3Dg9k&a=
mp;h=3D2nb6i08getr94rqoqqp2emoadt&amp;i=3D23p&amp;iw=3D1&amp;p=3DH1131452=
53&amp;s=3Dlp&amp;sn=3Da4n&amp;z=3D68a6">Beni in UE senza passaggio di =
propriet=C3=A0: tenuta registro di carico e scarico</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'>Obbligo di =
tenuta del registro di carico e scarico in ambito comunitario =
<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/10391/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/10391/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=3Dg9k&a=
mp;h=3D4turp27c7l6maiho4lf2opd21&amp;i=3D23p&amp;iw=3D1&amp;p=3DH11314525=
2&amp;s=3Dlp&amp;sn=3Da4n&amp;z=3D68a7">Le spese veterinarie in =
dichiarazione</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'>Sono =
detraibili le spese sostenute per la cura di animali legalmente detenuti =
a scopo di compagnia o per la pratica sportiva =
<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 =
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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/10391/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/10391/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=3Dg9k&a=
mp;h=3D3cevfj3eqh5u3ro26pe26t36f2&amp;i=3D23p&amp;iw=3D1&amp;p=3DH1131452=
51&amp;s=3Dlp&amp;sn=3Da4n&amp;z=3D68a8">Imposta di successione con =
figlia erede rinunciataria in favore della madre</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 =
delle Entrate con risposta a interpello parla di imposta di successione =
di persona residente all'estero con immobile ereditato e sito in Italia =
<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/10391/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/10391/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=3Dg9k&a=
mp;h=3Dbl3k8pjiki2cuh8hg4ej070gm&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746431=
5&amp;s=3Dlp&amp;sn=3Da4n&amp;z=3D68a9">CCNL Fioristi: testo, tabelle, =
novit=C3=A0 2020</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'>Tabella =
retributiva e testo del contratto in vigore. Da luglio 2020 la copertura =
dell'assistenza sanitaria integrativa Fondo EST ai dipendenti del CCNL =
fiori recisi e piante. <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/10391/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/10391/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=3Dg9k&a=
mp;h=3D1rpcb2drjiq8bfl8l04thjd15f&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
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codici tributo per i cessionari</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 =
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class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Pronti i =
codici tributo che i cessionari dei crediti d'imposta canoni locazione =
botteghe e negozi e immobili ad uso non abitativo devono utilizzare in =
compensazione <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=
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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=3Dg9k&a=
mp;h=3D1kodimmd6k7cv313l1fcmmkcmb&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
17&amp;s=3Dlp&amp;sn=3Da4n&amp;z=3D689o"><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/10391/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/10391/i=
mg/giornaliera_r6_c8.gif"><o:p></o:p></span></p></td></tr></table><div><p=
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style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
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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/10391/i=
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style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
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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/10391/i=
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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=3Dg9k&a=
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2020)</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/10391/i=
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width=3D13 style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
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style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
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style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
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revisore dei conti di comuni e province, che fornisce una panoramica =
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Tabelle <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=
6,90 =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 18,90 =E2=82=AC + IVA fino al 15/09/2020)</span><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'> =
<o:p></o:p></span></p><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif;color:black'><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=3Dg9k&a=
mp;h=3D3i47606kq4jvsiu6ra6ce6o3af&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
19&amp;s=3Dlp&amp;sn=3Da4n&amp;z=3D689p"><b><span =
style=3D'color:white'>Scopri la promozione!</span></b></a> =
<o:p></o:p></span></p></td></tr></table></div></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/10391/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/10391/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/10391/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/10391/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/10391/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/10391/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/10391/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=3Dg9k&a=
mp;h=3D2ol20vcu7tqmi9rkdkvimire4k&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
20&amp;s=3Dlp&amp;sn=3Da4n&amp;z=3D68ab"><span =
style=3D'color:#00A5D7'>Esonero contributivo giovani agricoltori: nuove =
istruzioni</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'>Requisiti per =
l'agevolazione per i giovani imprenditori agricoli 2020, modalit=C3=A0 =
di richiesta. Scadenza iscritti 2020: 29 luglio. Serve la visura =
Registro Nazionale Aiuti <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/10391/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/10391/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=3Dg9k&a=
mp;h=3D2ar1fenv70c5nit16euv3e9ga1&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
21&amp;s=3Dlp&amp;sn=3Da4n&amp;z=3D68ac"><span =
style=3D'color:#00A5D7'>Fondo EST proroga le misure COVID</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'>prorogate fino =
ad ottobre le misure straordinarie legate all'emergenza COVID per le =
aziende aderenti al Fondo EST che applicano il CCNL commercio turismo =
servizi <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=3Dg9k&a=
mp;h=3D1c3c9vmmjo626468vqbntikg9s&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
22&amp;s=3Dlp&amp;sn=3Da4n&amp;z=3D689s"><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_i1063" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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_i1064" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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_i1065" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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_i1066" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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=3Dg9k&a=
mp;h=3D2dnfvel9ktdj8smofvvj1ptk9q&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
23&amp;s=3Dlp&amp;sn=3Da4n&amp;z=3D689t"><span =
style=3D'color:black'>Covid-19 DPI e sanificazione ambienti di lavoro =
(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_i1067" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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'>Guida pratica =
sulla gestione delle condizioni di sicurezza della propria =
attivit=C3=A0: regole, procedure, istruzioni e credito d'imposta; eBook =
pdf 147 pagine <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=
3,62 =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 14,33 =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><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif;color:black'><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=3Dg9k&a=
mp;h=3D2en5t2lba99j4ei5u3530368gp&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
24&amp;s=3Dlp&amp;sn=3Da4n&amp;z=3D689t"><b><span =
style=3D'color:white'>Scopri la promozione!</span></b></a> =
<o:p></o:p></span></p></td></tr></table></div></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_i1068" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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_i1069" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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_i1070" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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_i1071" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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_i1072" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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_i1073" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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_i1074" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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=3Dg9k&a=
mp;h=3Dklrqttn02oknbvkugmnd02mhu&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746434=
6&amp;s=3Dlp&amp;sn=3Da4n&amp;z=3D68ad"><span =
style=3D'color:#EDA11B'>Superbonus 110 % nel Decreto Rilancio: come =
funziona la maxi agevolazione</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'>Le novit=C3=A0 =
per la detrazione di risparmio energetico del 110% nel Decreto Rilancio =
in fase di conversione in Legge =
<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_i1075" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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/10391/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=3Dg9k&a=
mp;h=3D2akgr0et57l3cbg53b6osvss0h&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
47&amp;s=3Dlp&amp;sn=3Da4n&amp;z=3D68ae"><span =
style=3D'color:#EDA11B'>Startup e investimenti 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'>Rafforzamento =
del sistema delle start-up innovative nel Decreto Rilancio: ecco i =
dettagli <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=3Dg9k&a=
mp;h=3D3oe3rdc6c29omn0tudj8e1pdpe&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
48&amp;s=3Dlp&amp;sn=3Da4n&amp;z=3D68a0"><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_i1077" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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_i1078" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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_i1079" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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_i1080" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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=3Dg9k&a=
mp;h=3D1jk9c96kgbfgonaocpn951g32h&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
49&amp;s=3Dlp&amp;sn=3Da4n&amp;z=3D68a1"><span =
style=3D'color:black'>Manuale IVA 2020 =
(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_i1081" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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'>Manuale in pdf =
di 260 pagine sulla disciplina dell'Imposta sul valore aggiunto e la sua =
applicabilit=C3=A0 nelle varie casistiche =
<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=
6,90 =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 19,90 =E2=82=AC + IVA fino al 31/07/2020)</span><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'> =
<o:p></o:p></span></p><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif;color:black'><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=3Dg9k&a=
mp;h=3Dsi4cge6qopktnkrma73nulukp&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746435=
0&amp;s=3Dlp&amp;sn=3Da4n&amp;z=3D68a1"><b><span =
style=3D'color:white'>Scopri la promozione!</span></b></a> =
<o:p></o:p></span></p></td></tr></table></div></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_i1082" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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_i1083" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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=3Dg9k&a=
mp;h=3D6tqie5b1po05hurun3tg2422f&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746435=
1&amp;s=3Dlp&amp;sn=3Da4n&amp;z=3D68a2"><img border=3D0 =
id=3D"_x0000_i1084" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/i=
mg/il_tuo_aggiornamento_a_meno_di_55_cents_al_giorno__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><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_i1085" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/i=
mg/giornaliera_r20_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_i1086" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/i=
mg/giornaliera_r20_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'>Nor=
mativa <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_i1087" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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_i1088" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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=3D23 id=3D"_x0000_i1089" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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=3Dg9k&a=
mp;h=3D1p6vhntkp7bbq116nihrvul699&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
52&amp;s=3Dlp&amp;sn=3Da4n&amp;z=3D68af"><span =
style=3D'color:#6F2545'>Cassa integrazione COVID: la circolare con tutte =
le istruzioni</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'>Pubblicata la =
circolare INPS n.84 2020 con le istruzioni aggiornate sulla Cassa =
integrazione, FIS Cassa in deroga , CISOA, dopo il decreto Rilancio e il =
Decreto 52-2020 <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:#6F2545'><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=3Dg9k&a=
mp;h=3D3g8ovj2768kqkd12m6epc4tbnb&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
53&amp;s=3Dlp&amp;sn=3Da4n&amp;z=3D68a4"><b><span =
style=3D'color:white'>Leggi tutta la normativa</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_i1090" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10391/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 =
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