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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.2169.995611.16713.0.1984.c2520663254._@mn1.newsfiscoetasse.it>
In-Reply-To: <mnid2m.2169.995611.16713.0.1984.c2520663254._@mn1.newsfiscoetasse.it>
Subject: I: Rassegna Stampa: Decreto Rilancio, Superbonus 110%, Contributi Fondo Perduto, Detrazioni Figli a Carico per Residenti Estero, Cessione del Contratto di Leasing
Date: Thu, 16 Jul 2020 11:41:26 +0200
Organization: Elle ELle Lavoro
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Elle Elle Servizi Srl

=20

Rosa

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Da: FISCOeTASSE.com [mailto:newsletter@fiscoetasse.com]=20
Inviato: gioved=C3=AC 16 luglio 2020 11:32
A: elelserv@tin.it
Oggetto: Rassegna Stampa: Decreto Rilancio, Superbonus 110%, Contributi =
Fondo Perduto, Detrazioni Figli a Carico per Residenti Estero, Cessione =
del Contratto di Leasing

=20

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

=20

=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dga9&h=3D2ug1j0g1=
pgkkdl7rns4kf022kk&i=3D23p&iw=3D1&n=3Da52&p=3DH301800627&s=3Dwv&sn=3Da52>=
 Versione web

=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dga9&h=3D27cqjs05=
rakij9dh91ildj5trn&i=3D23p&iw=3D1&n=3Da52&p=3DH301716059&s=3Dfwdn&sn=3Da5=
2> Inoltra

=20

=09
 =
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dga9&h=3D10lj49qg=
fqs76eij2a4mag4sf3&i=3D23p&iw=3D1&p=3DH113145259&s=3Dlp&sn=3Da52&z=3D68cq=
>=20

=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dga9&h=3D39u0k991=
6qf9vfkoaeitr17q5t&i=3D23p&iw=3D1&p=3DH113145258&s=3Dlp&sn=3Da52&z=3D68cr=
>  =
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dga9&h=3D248ii52h=
pu21kns9um2r2doehr&i=3D23p&iw=3D1&p=3DH113145257&s=3Dlp&sn=3Da52&z=3D68cs=
>  =
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dga9&h=3D251fg05o=
gls630mo31lt9t7gss&i=3D23p&iw=3D1&p=3DH113145256&s=3Dlp&sn=3Da52&z=3D68ct=
>=20

Newsletter Giornaliera=20

16/07/2020=20

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/gio=
rnaliera_r2_c3.gif>=20

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ornaliera_r12_c4.gif>=20

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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dga9&h=3D232f1160=
8sumvth97r9epf0laf&i=3D23p&iw=3D1&p=3DH113145255&s=3Dlp&sn=3Da52&z=3D68cu=
> Decreto Rilancio dopo la conversione (eBook 2020)

=
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/1gi=
ornaliera_r4_c7.gif>=20

=09
Tutte le novit=C3=A0 fiscali previste dal Decreto Rilancio per =
professionisti, imprese e famiglie, dopo la conversione in legge; eBook =
in pdf di 64 pagine=20

=20

Prezzo: 11,90 =E2=82=AC + IVA (al posto di 12,90 =E2=82=AC + IVA fino al =
15/09/2020)=20

=20

=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dga9&h=3D3597k8g5=
54t9l8vmvsc5f7j7d1&i=3D23p&iw=3D1&p=3DH113145254&s=3Dlp&sn=3Da52&z=3D68cu=
> Scopri la promozione!=20

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rnaliera_r4_c4.gif>=20

Rassegna Stampa=20

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/gio=
rnaliera_r4_c7.gif>=20

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c1.gif>=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/d2_=
c1.gif>=20

Decreto Rilancio oggi la Fiducia in Senato =
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dga9&h=3D3u81epi2=
ngkvr8155tfute2c0h&i=3D23p&iw=3D1&p=3DH113145253&s=3Dlp&sn=3Da52&z=3D68cv=
> =20

=09
=09

Il decreto Rilancio oggi 16 luglio al Senato per la sua approvazione =
definitiva con il voto di fiducia=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/d1_=
c1.gif>=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/d2_=
c1.gif>=20

Detrazione d'imposta per figli a carico per soggetto fiscalmente non =
residente =
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dga9&h=3D1loarl4m=
7nkpicgl9vdrv05caa&i=3D23p&iw=3D1&p=3DH113145252&s=3Dlp&sn=3Da52&z=3D68d0=
> =20

=09
=09

La detrazione per figli a carico in favore di soggetto residente =
all'estero con immobili locati in Italia pu=C3=B2 spettare, in deroga =
alla normativa, a certe condizioni.=20

=09

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c1.gif>=20

=09

=
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/d2_=
c1.gif>=20

Cessione del contratto di leasing nella determinazione del reddito da =
lavoro autonomo =
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dga9&h=3D109jo91l=
7q8ms1ia1e9icnhfes&i=3D23p&iw=3D1&p=3DH113145251&s=3Dlp&sn=3Da52&z=3D68d1=
> =20

=09
=09

La cessione del contratto di leasing di immobile strumentale alla =
professione viene tassata nel reddito di lavoro autonomo=20

=09

=
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/d1_=
c1.gif>=20

=09

=
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/d2_=
c1.gif>=20

Superbonus 110% e provvedimenti attuativi =
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dga9&h=3D3gdhsej3=
htmpfp5b8c4imi7b73&i=3D23p&iw=3D1&p=3DH787464315&s=3Dlp&sn=3Da52&z=3D68d2=
> =20

=09
=09

Bozza del Decreto del Mise con gli adempimenti per utilizzare il bonus =
110%: relazione tecnica, asseverazione, attestato prestazione energetica =

=09

=
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/d1_=
c1.gif>=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/d2_=
c1.gif>=20

Contributi a fondo perduto per il settore tessile =
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dga9&h=3D2k0vbvs0=
8r0u5vpn8kqc7a22t1&i=3D23p&iw=3D1&p=3DH787464316&s=3Dlp&sn=3Da52&z=3D68d3=
> =20

=09
=09

Il Decreto Rilancio in conversione prevede contributi a fondo perduto =
per la valorizzazione del settore tessile, moda e accessori=20

=09

=20

=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dga9&h=3D313257p3=
fhao358kfkica323lb&i=3D23p&iw=3D1&p=3DH787464317&s=3Dlp&sn=3Da52&z=3D68d4=
> Leggi tutte le notizie=20

=09
=09
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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/gio=
rnaliera_r6_c4.gif>=20

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/gio=
rnaliera_r6_c8.gif>=20

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1pelkt41iaj40f45dp&i=3D23p&iw=3D1&p=3DH787464318&s=3Dlp&sn=3Da52&z=3D68d5=
> Superbonus 110% Dl Rilancio: tutti i lavori agevolabili

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=09
eBook in pdf di 89 pagine sul Superbonus al 110 per cento previsto dal =
Decreto Rilancio: tutti i lavori agevolabili e le novit=C3=A0 dopo la =
sua conversione=20

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Prezzo: 12,90 =E2=82=AC + IVA (al posto di 14,90 =E2=82=AC + IVA fino al =
15/09/2020)=20

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=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dga9&h=3D1lumtc45=
3p9699irih5l565kd7&i=3D23p&iw=3D1&p=3DH787464319&s=3Dlp&sn=3Da52&z=3D68d5=
> Scopri la promozione!=20

=09
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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/1gi=
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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/gio=
rnaliera_r10_c4.gif>=20

La rubrica del Lavoro

=
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/gio=
rnaliera_r4_c7.gif>=20

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/d1_=
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=09

=
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/d2_=
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=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dga9&h=3Dvok4muse=
vuserndnl7qr15l1p&i=3D23p&iw=3D1&p=3DH787464320&s=3Dlp&sn=3Da52&z=3D68d6>=
 Cessione del quinto: i tassi da luglio 2020=20

=09
=09

Cessione del quinto stipendi e pensioni - Tassi soglia usura e tassi =
soglia per i pensonati in convenzione - Messaggio INPS n. 2799 /2020=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/d1_=
c1.gif>=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/d2_=
c1.gif>=20

=
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j1np0u632552cp31g&i=3D23p&iw=3D1&p=3DH787464321&s=3Dlp&sn=3Da52&z=3D68d7>=
 Contributi lavoro in Germania: INPS cambia le regole=20

=09
=09

Contributi per brevi periodi di lavoro in Germania .Possibile revisione =
delle pensioni in totalizzazione internazionale. Obbligo di informare =
INPS=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/d1_=
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=
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/d2_=
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=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dga9&h=3D1okrbnq1=
04i5tbt47f1vruqm60&i=3D23p&iw=3D1&p=3DH787464322&s=3Dlp&sn=3Da52&z=3D68d8=
> Cassa in deroga: autorizzazione ok anche con settimane incomplete=20

=09
=09

Nuove istruzioni INPS: circolare 86 e messaggio 2825: cassa in deroga - =
sportivi professionisti - Valutazione delle prime 9 settimane ai fini =
dell'accesso ai periodi successivi=20

=09

=20

=
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lbrj5k4ef8gl8q0t89&i=3D23p&iw=3D1&p=3DH787464323&s=3Dlp&sn=3Da52&z=3D68d9=
> Vai alla Rubrica del Lavoro=20

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=20

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> Covid-19 DPI e sanificazione ambienti di lavoro (eBook)

=
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ornaliera_r4_c7.gif>=20

=09
Guida pratica sulla gestione delle condizioni di sicurezza della propria =
attivit=C3=A0: regole, procedure, istruzioni e credito d'imposta; eBook =
pdf 147 pagine=20

=20

Prezzo: 14,33 =E2=82=AC + IVA=20

=20

=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dga9&h=3D3iflalku=
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> Acquista subito!

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ornaliera_r12_c4.gif>=20

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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dga9&h=3D145uopke=
26k0aq7j0l7tfo3q1g&i=3D23p&iw=3D1&p=3DH787464347&s=3Dlp&sn=3Da52&z=3D68db=
> Manuale IVA 2020 (eBook)

=
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/1gi=
ornaliera_r4_c7.gif>=20

=09
Manuale in pdf di 260 pagine sulla disciplina dell'Imposta sul valore =
aggiunto e la sua applicabilit=C3=A0 nelle varie casistiche=20

=20

Prezzo: 16,90 =E2=82=AC + IVA (al posto di 19,90 =E2=82=AC + IVA fino al =
31/07/2020)=20

=20

=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dga9&h=3D1g98gno9=
tsnsna7erbgp4a1k05&i=3D23p&iw=3D1&p=3DH787464348&s=3Dlp&sn=3Da52&z=3D68db=
> Scopri la promozione!=20

=09
=09
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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dga9&h=3D3pn4q64j=
sf2jc2bvn1lhlfjm49&i=3D23p&iw=3D1&p=3DH787464349&s=3Dlp&sn=3Da52&z=3D68dc=
>=20

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Normativa=20

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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dga9&h=3D2v8updse=
7m3p3b47c81rn0q5oq&i=3D23p&iw=3D1&p=3DH787464350&s=3Dlp&sn=3Da52&z=3D68dd=
> Cassa integrazione COVID: circolare, istruzioni e modello=20

=09
=09

Pubblicata la circolare INPS n.84 2020 con le istruzioni aggiornate =
sulla CIGO, FIS Cassa in deroga, CISOA. Aggiunto per il FIS il Modello =
di dichiarazione periodo fruito=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/d1_=
c1.gif>=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/img/d2_=
c1.gif>=20

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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dga9&h=3D1hdhlo1p=
j9pidtv0qm761dau4p&i=3D23p&iw=3D1&p=3DH787464351&s=3Dlp&sn=3Da52&z=3D68de=
> Covid-19: proroga delle misure restrittive fino al 31 luglio=20

=09
=09

Pubblicato il nuovo DPCM del 14 luglio 2020 che proroga al 31 luglio =
2020 le disposizioni sulle riaperture del Dpcm 11 giugno 2020; il testo =
e le linee guida aggiornate=20

=09

=20

=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dga9&h=3Dec9t9u31=
jvccait237bhnf4j7&i=3D23p&iw=3D1&p=3DH787464352&s=3Dlp&sn=3Da52&z=3D68df>=
 Leggi tutta la normativa=20

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rnaliera_r6_c4.gif>=20

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0cm;height:56.25pt'><p class=3DMsoNormal><span =
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55&amp;s=3Dlp&amp;sn=3Da52&amp;z=3D68cu"><span =
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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 =
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style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
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1,90 =E2=82=AC + IVA</span></b><span =
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</span><span =
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54&amp;s=3Dlp&amp;sn=3Da52&amp;z=3D68cu"><b><span =
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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/10402/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/10402/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/10402/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/10402/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/10402/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=3Dga9&a=
mp;h=3D3u81epi2ngkvr8155tfute2c0h&amp;i=3D23p&amp;iw=3D1&amp;p=3DH1131452=
53&amp;s=3Dlp&amp;sn=3Da52&amp;z=3D68cv">Decreto Rilancio oggi la =
Fiducia in Senato</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'>Il decreto =
Rilancio oggi 16 luglio al Senato per la sua approvazione definitiva con =
il voto di fiducia <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/10402/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/10402/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=3Dga9&a=
mp;h=3D1loarl4m7nkpicgl9vdrv05caa&amp;i=3D23p&amp;iw=3D1&amp;p=3DH1131452=
52&amp;s=3Dlp&amp;sn=3Da52&amp;z=3D68d0">Detrazione d'imposta per figli =
a carico per soggetto fiscalmente non residente</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 detrazione =
per figli a carico in favore di soggetto residente all'estero con =
immobili locati in Italia pu=C3=B2 spettare, in deroga alla normativa, a =
certe condizioni. <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/10402/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/10402/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=3Dga9&a=
mp;h=3D109jo91l7q8ms1ia1e9icnhfes&amp;i=3D23p&amp;iw=3D1&amp;p=3DH1131452=
51&amp;s=3Dlp&amp;sn=3Da52&amp;z=3D68d1">Cessione del contratto di =
leasing nella determinazione del reddito da lavoro autonomo</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 contratto di leasing di immobile strumentale alla professione viene =
tassata nel reddito di lavoro autonomo =
<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/10402/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/10402/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=3Dga9&a=
mp;h=3D3gdhsej3htmpfp5b8c4imi7b73&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
15&amp;s=3Dlp&amp;sn=3Da52&amp;z=3D68d2">Superbonus 110% e provvedimenti =
attuativi</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'>Bozza del =
Decreto del Mise con gli adempimenti per utilizzare il bonus 110%: =
relazione tecnica, asseverazione, attestato prestazione energetica =
<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/10402/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/10402/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=3Dga9&a=
mp;h=3D2k0vbvs08r0u5vpn8kqc7a22t1&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
16&amp;s=3Dlp&amp;sn=3Da52&amp;z=3D68d3">Contributi a fondo perduto per =
il settore tessile</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'>Il Decreto =
Rilancio in conversione prevede contributi a fondo perduto per la =
valorizzazione del settore tessile, moda e accessori =
<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=3Dga9&a=
mp;h=3D313257p3fhao358kfkica323lb&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
17&amp;s=3Dlp&amp;sn=3Da52&amp;z=3D68d4"><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/10402/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/10402/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/10402/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/10402/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=3Dga9&a=
mp;h=3D28ljppik1pelkt41iaj40f45dp&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
18&amp;s=3Dlp&amp;sn=3Da52&amp;z=3D68d5"><span =
style=3D'color:black'>Superbonus 110% Dl Rilancio: tutti i lavori =
agevolabili</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/10402/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'>eBook in pdf =
di 89 pagine sul Superbonus al 110 per cento previsto dal Decreto =
Rilancio: tutti i lavori agevolabili e le novit=C3=A0 dopo la sua =
conversione <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=
2,90 =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 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=3Dga9&a=
mp;h=3D1lumtc453p9699irih5l565kd7&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
19&amp;s=3Dlp&amp;sn=3Da52&amp;z=3D68d5"><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/10402/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/10402/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/10402/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/10402/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/10402/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/10402/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/10402/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=3Dga9&a=
mp;h=3Dvok4musevuserndnl7qr15l1p&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746432=
0&amp;s=3Dlp&amp;sn=3Da52&amp;z=3D68d6"><span =
style=3D'color:#00A5D7'>Cessione del quinto: i tassi da luglio =
2020</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'>Cessione del =
quinto stipendi e pensioni - Tassi soglia usura e tassi soglia per i =
pensonati in convenzione - Messaggio INPS n. 2799 /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-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/10402/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/10402/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=3Dga9&a=
mp;h=3De7t5dj9jj1np0u632552cp31g&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746432=
1&amp;s=3Dlp&amp;sn=3Da52&amp;z=3D68d7"><span =
style=3D'color:#00A5D7'>Contributi lavoro in Germania: INPS cambia le =
regole</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'>Contributi per =
brevi periodi di lavoro in Germania .Possibile revisione delle pensioni =
in totalizzazione internazionale. Obbligo di informare INPS =
<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/10402/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/10402/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=3Dga9&a=
mp;h=3D1okrbnq104i5tbt47f1vruqm60&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
22&amp;s=3Dlp&amp;sn=3Da52&amp;z=3D68d8"><span =
style=3D'color:#00A5D7'>Cassa in deroga: autorizzazione ok anche con =
settimane incomplete</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'>Nuove =
istruzioni INPS: circolare 86 e messaggio 2825: cassa in deroga - =
sportivi professionisti - Valutazione delle prime 9 settimane ai fini =
dell'accesso ai periodi successivi =
<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=3Dga9&a=
mp;h=3D24q5albblbrj5k4ef8gl8q0t89&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
23&amp;s=3Dlp&amp;sn=3Da52&amp;z=3D68d9"><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/10402/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/10402/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/10402/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/10402/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=3Dga9&a=
mp;h=3D1d3eg6fhnprra2k3ulckshfka0&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
24&amp;s=3Dlp&amp;sn=3Da52&amp;z=3D68da"><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_i1069" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/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=
4,33 =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=3Dga9&a=
mp;h=3D3iflalkugle3tpkef9359dev29&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
46&amp;s=3Dlp&amp;sn=3Da52&amp;z=3D68da"><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_i1070" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/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/10402/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/10402/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_i1073" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/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=3Dga9&a=
mp;h=3D145uopke26k0aq7j0l7tfo3q1g&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
47&amp;s=3Dlp&amp;sn=3Da52&amp;z=3D68db"><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_i1074" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/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=3Dga9&a=
mp;h=3D1g98gno9tsnsna7erbgp4a1k05&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
48&amp;s=3Dlp&amp;sn=3Da52&amp;z=3D68db"><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_i1075" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/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_i1076" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/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=3Dga9&a=
mp;h=3D3pn4q64jsf2jc2bvn1lhlfjm49&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
49&amp;s=3Dlp&amp;sn=3Da52&amp;z=3D68dc"><img border=3D0 =
id=3D"_x0000_i1077" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/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_i1078" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/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_i1079" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/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_i1080" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/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_i1081" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/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_i1082" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/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=3Dga9&a=
mp;h=3D2v8updse7m3p3b47c81rn0q5oq&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
50&amp;s=3Dlp&amp;sn=3Da52&amp;z=3D68dd"><span =
style=3D'color:#6F2545'>Cassa integrazione COVID: circolare, istruzioni =
e modello</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 CIGO, FIS =
Cassa in deroga, CISOA. Aggiunto per il FIS il Modello di dichiarazione =
periodo fruito <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_i1083" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/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_i1084" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/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=3Dga9&a=
mp;h=3D1hdhlo1pj9pidtv0qm761dau4p&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
51&amp;s=3Dlp&amp;sn=3Da52&amp;z=3D68de"><span =
style=3D'color:#6F2545'>Covid-19: proroga delle misure restrittive fino =
al 31 luglio</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 =
nuovo DPCM del 14 luglio 2020 che proroga al 31 luglio 2020 le =
disposizioni sulle riaperture del Dpcm 11 giugno 2020; il testo e le =
linee guida aggiornate <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=3Dga9&a=
mp;h=3Dec9t9u31jvccait237bhnf4j7&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746435=
2&amp;s=3Dlp&amp;sn=3Da52&amp;z=3D68df"><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_i1085" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/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_i1086" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/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><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=3Dga9&a=
mp;h=3D2v55n1jl9ecvu5ka61rvhvtc07&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
53&amp;s=3Dlp&amp;sn=3Da52&amp;z=3D68dg"><img border=3D0 =
id=3D"_x0000_i1087" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10402/i=
mg/telegram_rassegna.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></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 =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dga9&a=
mp;h=3D3jvh8n537uv41l7erju2l1n250&amp;i=3D23p&amp;iw=3D1&amp;p=3DH3292801=
60&amp;s=3Dlp&amp;sn=3Da52&amp;z=3D68dh"><u><span =
style=3D'color:#DFDFDF'>Puoi scegliere quali newsletter ricevere, =
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qui</span></u></a> (secondo i tuoi diritti previsti dall' art. 7 del =
codice della privacy). <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=
'>FiscoeTasse =C3=A8 un marchio Maggioli SPA - P.Iva 02066400405 - =
Diritti riservati. <o:p></o:p></span></p></td></tr></table></div><p =
class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><o:p>&nbsp;</o:p></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 9.0pt 13.5pt'><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
align=3Dleft width=3D"48%" style=3D'width:48.0%'><tr><td valign=3Dtop =
style=3D'padding:0cm 0cm 0cm 0cm'></td></tr></table><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
align=3Dright><tr><td style=3D'padding:0cm 0cm 0cm 4.5pt'><p =
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style=3D'text-align:right;line-height:12.0pt'><span =
style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#DFDFDF=
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4.5pt'><p class=3DMsoNormal align=3Dright =
style=3D'text-align:right;line-height:12.0pt'><span =
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'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dga9&a=
mp;h=3D33ffk0l4i308qgpenv1m5q0giu&amp;i=3D23p&amp;iw=3D1&amp;n=3Da52&amp;=
p=3DH2077504359&amp;s=3Dfwdn&amp;sn=3Da52" target=3D"_blank" =
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style=3D'text-align:right;line-height:12.0pt'><span =
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'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dga9&a=
mp;h=3D3mr4og77rn3mgs0h4fg4v32meh&amp;i=3D23p&amp;iw=3D1&amp;n=3Da52&amp;=
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