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Return-Path: 655143809.14314.2005752@t.contactlab.it Received: from mail2.sole24ore.smtp.contactlab.it (mail2.sole24ore.smtp.contactlab.it [93.94.35.161]) by mail.planetline.it with ESMTP ; Fri, 10 Jul 2020 06:50:26 +0200 Return-Path: <655143809.14314.2005752@t.contactlab.it> DKIM-Signature: v=1; a=rsa-sha256; d=ml.ilsole24ore.com; s=clab1; c=relaxed/relaxed; q=dns/txt; i=@ml.ilsole24ore.com; t=1594356617; h=From:Subject:Date:To:MIME-Version:Content-Type:List-Unsubscribe; bh=mGelplHH4ZvHuaBg8wIPaDKMiEFbsocecEnBHuE1Tms=; b=TyOiPpcO2JZxfBmgwk+a2LNUnDqjuZ/0mh3ktblrEthRTWxDrE3hLY0D5hsuyKh0 o3j1DkQ4lL3fJE+8sfmpW73rUjX4yrkjyUWcWQexS+Eg2wCKQsUpFLYEu1ct744A Mj622LyhZdjnqLuYpGFh4WArdT8TQTW3NIZp7HMgs5g=; Received: from [172.16.6.25] ([172.16.6.25:59488]) by t.contactlab.it (envelope-from <655143809.14314.2005752@t.contactlab.it>) (ecelerity 3.5.10.45038 r(Core:3.5.10.0)) with ECSTREAM id D4/B0-24898-983F70F5; Fri, 10 Jul 2020 06:50:17 +0200 Message-ID: <D4.B0.24898.983F70F5@t.contactlab.it> From: "IlSole24ore.com" <24ore.com@ilsole24ore.com> Reply-To: infopoint@rds.ilsole24ore.com Subject: NT+ Fisco Today: Superbonus, gli interventi in corso possono passare dal 65% al 110% To: claudia@elelserv.it Date: Fri, 10 Jul 2020 06:50:17 +0200 MIME-Version: 1.0 X-campaignid: clab.2005752.14314 List-Unsubscribe: <mailto:655143809.14314.2005752.9f52141962b29be58292971f575460ea@mlu.contactlab.it>, <https://lm.contactlab.it/rlu/index.php?c=2005752&did=14314&id=655143809&cc=9f52141962b29be58292971f575460ea> X-Mailer: ContactLab X-Binding: 2005752.56 X-Clab-Family: 2005752 List-Id: <2005752.56.86d049a6de324d7a3e015ff6d885bd81.v1.mlu.contactlab.it> X-Abuse: Please report abuse for this campaign here: https://lm.contactlab.it/abuse/index.php?c=2005752&id=655143809&cc=279f90c728aa3b5c005f6a61f60a47f16b5dce3d Content-Type: text/html; charset="UTF-8" Content-Transfer-Encoding: quoted-printable <!DOCTYPE html> <html lang=3D"it"> <head> <meta name=3D"language" content=3D"it"/> <meta http-equiv=3D"content-type" content=3D"text/html; charset=3Dutf= -8"> <meta name=3D"viewport" content=3D"width=3Ddevice-width, initial-scal= e=3D1.0, maximum-scale=3D1, user-scalable=3Dno"> <meta http-equiv=3D"X-UA-Compatible" content=3D"IE=3Dedge" /> <meta name=3D"format-detection" content=3D"address=3Dno, date=3Dno, e= mail=3Dno, telephone=3Dno" /> <meta name=3D"x-apple-disable-message-reformatting" /> <meta name=3D"NLDate" content=3D"2020-07-10"/> <style type=3D"text/css"> * { -ms-text-size-adjust:100%; -webkit-text-size-adjust:100%; } @media only screen and (max-width: 480px) { * { -webkit-text-size-adjust: none !import; } .t1, .t1 a { font-size: 34px !important; } .t2, .t2 a { font-size: 30px !important; } .p, .p a { font-size: 26px !important; } } #MessageViewBody .t1 { font-size: 34px !important; } #MessageViewBody .t2 { font-size: 30px !important; } #MessageViewBody .p { font-size: 26px !important; } #MessageViewBody a { color: inherit; text-decoration: none; font-size: inherit; font-family: inherit; font-weight: inherit; line-height: inherit; } a[x-apple-data-detectors] { color: inherit !important; font-size: inherit !important; font-family: inherit !important; font-weight: inherit !important; line-height: inherit !important; } u + #body a { color: inherit; text-decoration: none; font-size: inherit; font-family: inherit; font-weight: inherit; line-height: inherit; } </style> <title>NT+ Fisco Today: Superbonus, gli interventi in corso possono p= assare dal 65% al 110%</title> </head> <body id=3D"body" bgcolor=3D"#FFFFFF" style=3D"margin:0; background: #F= FFFFF;"> <table width=3D"100%" bgcolor=3D"#FFFFFF" cellpadding=3D"0" cellspaci= ng=3D"0" border=3D"0" style=3D"border-collapse:collapse; font-family:Aria= l,sans-serif; color: #101010; background: #FFFFFF;"> <tr> <td width=3D"100%"> <!-- NL header --> = <table width=3D"600" bgcolor=3D"#022b54" align=3D"center" cellp= adding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"border-collapse:coll= apse;margin:0 auto;width:600px;background:#022b54;"> <tr> <td width=3D"100%" height=3D"10"></td> </tr> <tr> <td align=3D"center"> <p style=3D"font-family:Arial,sans-serif; font-size: 12px= ; font-weight: normal; mso-line-height-rule:exactly; line-height: 120%; c= olor: #ffffff; padding: 0; margin: 0;" > Non visualizzi correttamente? <a href=3D"https://o.contactlab.it/ov/2005752/14314/rle= qnxnPCVcH5I4YWu2DvExezPJETxJD88AN9iZ66IVSiymWF2N8ehbAX2qxwtsA" style=3D"c= olor: #ffffff; text-decoration: underline; " >Apri nel browser</a> </p> </td> </tr> <tr> <td width=3D"100%" height=3D"10"></td> </tr> </table> <table width=3D"600" bgcolor=3D"#f2f2f2" align=3D"center" cellp= adding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"border-collapse:coll= apse;margin:0 auto;width:600px;background:#f2f2f2;">=0D <tr>=0D <td colspan=3D"4" width=3D"100%" height=3D"15"></td>=0D </tr>=0D <tr>=0D <td width=3D"70"></td>=0D <td width=3D"330" valign=3D"middle">=0D <a href=3D"https://t.contactlab.it/c/2005752/14314/655143809/178872= " style=3D"display: block; margin: 0; padding: 0;">=0D <img src=3D"https://i2.res.24o.it/imgnewsletter//nt-plus/nt-plus-fisco= .png" width=3D"100" height=3D"35" border=3D"0" style=3D"display:block;" a= lt=3D"Norme & Tributi Plus Fisco" />=0D </a>=0D </td>=0D <td width=3D"130" valign=3D"middle" align=3D"right">=0D <a href=3D"https://t.contactlab.it/c/2005752/14314/655143809/178873= " style=3D"display: block; margin: 0; padding: 0;">=0D <img src=3D"https://i2.res.24o.it/imgnewsletter/nt-plus/ilsole24ore.png= " width=3D"74" height=3D"35" border=3D"0" style=3D"display:block;" alt=3D= "Il Sole 24 ORE" />=0D </a>=0D </td>=0D <td width=3D"70"></td>=0D </tr>=0D <tr>=0D <td colspan=3D"4" width=3D"100%" height=3D"10"></td>=0D </tr>=0D <tr>=0D <td width=3D"70" height=3D"1"></td>=0D <td width=3D"460" height=3D"1" colspan=3D"2" bgcolor=3D"#bfbfbf"></td= >=0D <td width=3D"70" height=3D"1"></td>=0D </tr>=0D <tr>=0D <td colspan=3D"4" width=3D"100%" height=3D"20"></td>=0D </tr>=0D <tr>=0D <td width=3D"70"></td>=0D <td width=3D"460" colspan=3D"2">=0D <a href=3D"https://t.contactlab.it/c/2005752/14314/655143809/17887= 2" style=3D"display: block; margin: 0; padding: 0;">=0D <img src=3D"https://i2.res.24o.it/imgnewsletter/nt-plus/fisco-today.pn= g" width=3D"460" height=3D"80" border=3D"0" style=3D"display:block;" alt=3D= "Fisco Today - Cosa ci aspetta nella giornata di oggi" />=0D </a> =0D </td>=0D <td width=3D"70"></td>=0D </tr>=0D <tr>=0D <td colspan=3D"4" width=3D"100%" height=3D"20"></td>=0D </tr>=0D <tr>=0D <td colspan=3D"4" width=3D"100%">=0D <a href=3D"https://t.contactlab.it/c/2005752/14314/655143809/17887= 2" style=3D"display: block; margin: 0; padding: 0;">=0D <img src=3D"https://i2.res.24o.it/imgnewsletter/nt-plus/fisco-to= day-cover.png" width=3D"600" height=3D"115" border=3D"0" style=3D"display= :block;" alt=3D"Description" />=0D </a> =0D </td>=0D </tr>=0D </table>=0D =0D =0D <!-- NL content --> <table width=3D"600" align=3D"center" cellpadding=3D"0" cellspa= cing=3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;w= idth:600px;"> <tr> <td colspan=3D"3" width=3D"100%" height=3D"30"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <p class=3D"p" style=3D"font-family:Georgia,serif; font-size: 16= px; font-weight: normal; font-style: italic; mso-line-height-rule:exactly= ; line-height: 120%; color: #bfbfbf; padding: 0; margin: 0;">10 luglio 20= 20</p> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"30"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"></td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"20"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460" align=3D"right"></td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"30"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"1" bgcolor=3D"#bfbfbf"><= /td> </tr> </table> <table width=3D"600" align=3D"center" cellpadding=3D"0" cellspa= cing=3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;w= idth:600px;"> <table width=3D"600" align=3D"center" cellpadding=3D"0" cells= pacing=3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto= ;width:600px;">=0D =0D <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14314/655143809/178874= ?cmpid=3Dnl_ntplusfisco">Imposte</a></h5> <h3 class=3D"t1" style=3D"font-size: 26px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14314/655143809/17887= 4?cmpid=3Dnl_ntplusfisco">Superbonus, gli interventi in corso possono= passare dal 65% al 110%</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Alessandro Borgoglio</p> <p class=3D"p" style=3D"font-size: 15px; font-weight: norm= al; mso-line-height-rule:exactly; line-height: 120%; color: #4c4c4c; padd= ing: 5px 0 0 0; margin: 0;">Molte difficoltà per chi ha avviato i l= avori ma ci sono lavori come il cappotto termico che possono transitare a= l bonus più alto </p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14314/655143809/178875?cmpid=3Dnl= _ntplusfisco">Sabato 11 luglio quattro pagine con le novit=C3=A0 del sup= erbonus</a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14314/655143809/178877= ?cmpid=3Dnl_ntplusfisco">Imposte</a></h5> <h3 class=3D"t1" style=3D"font-size: 26px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14314/655143809/17887= 7?cmpid=3Dnl_ntplusfisco">Il sismabonus perde pezzi: addio alla diagn= osi degli edifici</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Giuseppe Latour</p> <p class=3D"p" style=3D"font-size: 15px; font-weight: norm= al; mso-line-height-rule:exactly; line-height: 120%; color: #4c4c4c; padd= ing: 5px 0 0 0; margin: 0;">La struttura del superbonus rende di fatto ir= rilevante la classificazione sismica. Per tutte le opere c’= 2; il 110% </p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14314/655143809/178878?cmpid=3Dnl= _ntplusfisco">Il credito d'imposta ceduto fa sopravvenienza passiva - di = Franco Roscini Vitali</a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14314/655143809/178879= ?cmpid=3Dnl_ntplusfisco">Imposte</a></h5> <h3 class=3D"t1" style=3D"font-size: 26px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14314/655143809/17888= 0?cmpid=3Dnl_ntplusfisco">Risparmio energetico, il gioco dei tetti ma= ssimizza lo sconto fiscale</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Luca De Stefani</p> <p class=3D"p" style=3D"font-size: 15px; font-weight: norm= al; mso-line-height-rule:exactly; line-height: 120%; color: #4c4c4c; padd= ing: 5px 0 0 0; margin: 0;">L’impatto può essere migliorato ma= sarà necessario combinare interventi trainanti e trainati</p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14314/655143809/178881?cmpid=3Dnl= _ntplusfisco">Capannoni, cappotti senza limiti di spesa - di Luca De Stef= ani</a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14314/655143809/178883= ?cmpid=3Dnl_ntplusfisco">Diritto</a></h5> <h3 class=3D"t1" style=3D"font-size: 26px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14314/655143809/17888= 3?cmpid=3Dnl_ntplusfisco">Bilancio non conforme, la delibera di appro= vazione è nulla</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Giuseppe Acciaro</p> <p class=3D"p" style=3D"font-size: 15px; font-weight: norm= al; mso-line-height-rule:exactly; line-height: 120%; color: #4c4c4c; padd= ing: 5px 0 0 0; margin: 0;">Il socio ha interesse quando è stato ind= otto in errore dall’inesatta informazione sulla consistenza patrimo= niale</p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14314/655143809/178885?cmpid=3Dnl= _ntplusfisco">Bilanci senza l’effetto Covid-19: chance immediata pe= r l’ok in seconda convocazione - di Giacomo Albano</a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"410"> <h2 class=3D"t2" style=3D"font-family:Georgia,serif; font-= size: 22px; font-weight: bold; mso-line-height-rule:exactly; line-height= : 120%; color: #1876d4; padding: 0 0 5px 0; margin: 0;"><a style=3D"color= : #1876d4; text-decoration: none; " href=3D"https://t.contactlab.it/c/200= 5752/14314/655143809/178887?cmpid=3Dnl_ntplusfisco"> I temi di NT+ </a></h2> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #1876d4; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #1876d4; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14314/655143809/178887= ?cmpid=3Dnl_ntplusfisco">Qui Europa</a></h5> <h3 class=3D"t2" style=3D"font-size: 22px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14314/655143809/17888= 7?cmpid=3Dnl_ntplusfisco">Professionisti, la locazione dell’im= mobile è attività accessoria</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Alessandra Caputo e Gian Paolo Tosoni</p> </td> <td width=3D"40"></td> <td width=3D"10" bgcolor=3D"#158bff"></td> </tr> <tr> <td colspan=3D"2" width=3D"450" height=3D"15"></td> <td width=3D"10" height=3D"15" bgcolor=3D"#158bff"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"10" bgcolor=3D"#15= 8bff"></td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14314/655143809/178889= ?cmpid=3Dnl_ntplusfisco">Imposte</a></h5> <h3 class=3D"t1" style=3D"font-size: 26px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14314/655143809/17888= 9?cmpid=3Dnl_ntplusfisco">Modello 730 al Caf o all’intermediario= 4; non serve il visto specifico per il credito oltre 5mila euro</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Mario Cerofolini e Lorenzo Pegorin</p> <p class=3D"p" style=3D"font-size: 15px; font-weight: norm= al; mso-line-height-rule:exactly; line-height: 120%; color: #4c4c4c; padd= ing: 5px 0 0 0; margin: 0;">L’importo in compensazione non può= superare i 5mila euro per la dichiarazione presentata direttamente o tra= mite sostituto </p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14314/655143809/178891?cmpid=3Dnl= _ntplusfisco">Residenti all’estero senza detrazione per i figli a c= arico - di Francesco Capri</a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"410"> <h2 class=3D"t2" style=3D"font-family:Georgia,serif; font-= size: 22px; font-weight: bold; mso-line-height-rule:exactly; line-height= : 120%; color: #1876d4; padding: 0 0 5px 0; margin: 0;"><a style=3D"color= : #1876d4; text-decoration: none; " href=3D"https://t.contactlab.it/c/200= 5752/14314/655143809/178892?cmpid=3Dnl_ntplusfisco"> I temi di NT+ </a></h2> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #1876d4; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #1876d4; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14314/655143809/178893= ?cmpid=3Dnl_ntplusfisco">Le parole del non profit</a></h5> <h3 class=3D"t2" style=3D"font-size: 22px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14314/655143809/17889= 3?cmpid=3Dnl_ntplusfisco">Erogazioni liberali al Terzo settore, agevo= lazioni non cumulabili</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Martina Manfredonia e Gabriele Sepio</p> </td> <td width=3D"40"></td> <td width=3D"10" bgcolor=3D"#158bff"></td> </tr> <tr> <td colspan=3D"2" width=3D"450" height=3D"15"></td> <td width=3D"10" height=3D"15" bgcolor=3D"#158bff"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"10" bgcolor=3D"#15= 8bff"></td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14314/655143809/178894= ?cmpid=3Dnl_ntplusfisco">Imposte</a></h5> <h3 class=3D"t1" style=3D"font-size: 26px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14314/655143809/17889= 4?cmpid=3Dnl_ntplusfisco">Non è donazione indiretta ai figli l’= ;accredito solo di un ex coniuge sul conto cointestato</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Angelo Busani</p> <p class=3D"p" style=3D"font-size: 15px; font-weight: norm= al; mso-line-height-rule:exactly; line-height: 120%; color: #4c4c4c; padd= ing: 5px 0 0 0; margin: 0;">La risposta a interpello 205: manca lo sp= irito di liberalità perché si tratta dell’adempimento del= l’obbligo di mantenimento </p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14314/655143809/178896?cmpid=3Dnl= _ntplusfisco">Imposta di successione, calcolo sugli immobili in Italia pe= r il residente all'estero - di Angelo Busani</a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14314/655143809/178898= ?cmpid=3Dnl_ntplusfisco">Imposte</a></h5> <h3 class=3D"t2" style=3D"font-size: 18px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14314/655143809/17889= 8?cmpid=3Dnl_ntplusfisco">Il fisico medico non svolge attività esent= e Iva</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Daniela Stefani e Marcello Tarabusi</p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14314/655143809/178900?cmpid=3Dnl= _ntplusfisco">Massofisioterapisti a =C2=ABdoppia velocit=C3=A0=C2=BB fisc= ale in base ai requisiti - di Marcello Tarabusi e Giovanni Trombetta</a><= /p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14314/655143809/178902= ?cmpid=3Dnl_ntplusfisco">Adempimenti</a></h5> <h3 class=3D"t2" style=3D"font-size: 18px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14314/655143809/17890= 2?cmpid=3Dnl_ntplusfisco">Reati tributari, ora si cerca di punire anc= he solo il tentativo</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Antonio Iorio</p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14314/655143809/178904?cmpid=3Dnl= _ntplusfisco">Necessario l’elemento della transnazionalit=C3=A0 - = di Laura Ambrosi</a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14314/655143809/178905= ?cmpid=3Dnl_ntplusfisco">Contabilit=C3=A0</a></h5> <h3 class=3D"t2" style=3D"font-size: 18px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14314/655143809/17890= 6?cmpid=3Dnl_ntplusfisco">I commercialisti: il fatturato di Spa e Srl= perde il 20% in un semestre</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Giuseppe Latour</p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14314/655143809/178907?cmpid=3Dnl= _ntplusfisco">Avvocati e commercialisti gi=C3=A0 schierati per prevenire = le crisi di impresa - Valeria Uva</a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td colspan=3D"3" width=3D"100%"><a style=3D"display: block; = margin: 0; padding: 0;" href=3D"https://t.contactlab.it/c/2005752/14314/6= 55143809/178909?cmpid=3Dnl_ntplusfisco"><img width=3D"460" height=3D"240"= border=3D"0" style=3D"display:block;" alt=3D"Speciale" src=3D"http://i2.= res.24o.it/images2010/Editrice/ILSOLE24ORE/QUOTIDIANI_VERTICALI/2020/07/1= 0/Quotidiani%20Verticali/ImmaginiWeb/Ritagli/agenzia-dogane-Imagoeconomic= a-k2mB--1440x752@Quotidiani_Verticali-Web.jpg?r=3D460x240"></a></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"15"></td> </tr> <tr> <td width=3D"30"></td> <td width=3D"400" align=3D"center" style=3D"text-align:center= ;"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14314/655143809/178909= ?cmpid=3Dnl_ntplusfisco">Imposte</a></h5> <h3 class=3D"t2" style=3D"font-size: 24px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14314/655143809/17890= 9?cmpid=3Dnl_ntplusfisco">Diritti di licenza del brevetto sommati al valo= re doganale</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Benedetto Santacroce ed Ettore Sbandi</p> </td> <td width=3D"30"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"15"></td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"410"> <h2 class=3D"t2" style=3D"font-family:Georgia,serif; 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