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Return-Path: 687630777.14910.2005752@t.contactlab.it Received: from mail50.clab2.contactlab.it (mail50.clab2.contactlab.it [93.94.35.56]) by mail.planetline.it with ESMTP ; Wed, 29 Jul 2020 06:49:13 +0200 Return-Path: <687630777.14910.2005752@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=1595998144; h=From:Subject:Date:To:MIME-Version:Content-Type:List-Unsubscribe; bh=xIfbqxxUPPX5grZc8CJYHs+r7Jwu7EcyMSVcGzrYO70=; b=JjGlP7Q1q1MFo5f845+Ds9RQfSrlONAhUm89B4O+FaCqRKAkTVW1B/M8uB5mPwvC KA0DIP6F26DPu5v1Kk5SC56Zwkcpph4N/gue1tY1fdWKzTyE31n5aNJcY+Q4Rax5 mhBd5ubjx1CVWMDMXsUsgpPi6qkh8cm8vAcygPiGyUc=; Received: from [172.16.6.28] ([172.16.6.28:52911]) by t.contactlab.it (envelope-from <687630777.14910.2005752@t.contactlab.it>) (ecelerity 3.5.10.45038 r(Core:3.5.10.0)) with ECSTREAM id 53/C8-19286-0CFF02F5; Wed, 29 Jul 2020 06:49:04 +0200 Message-ID: <53.C8.19286.0CFF02F5@t.contactlab.it> From: "IlSole24ore.com" <24ore.com@ilsole24ore.com> Reply-To: infopoint@rds.ilsole24ore.com Subject: NT+ Fisco Today: Sterilizzate le perdite societarie rilevate durante la pandemia To: claudia@elelserv.it Date: Wed, 29 Jul 2020 06:49:04 +0200 MIME-Version: 1.0 X-campaignid: clab.2005752.14910 List-Unsubscribe: <mailto:687630777.14910.2005752.a9e6df3e691c027c2dfeecdbeb91c67c@mlu.contactlab.it>, <https://lm.contactlab.it/rlu/index.php?c=2005752&did=14910&id=687630777&cc=a9e6df3e691c027c2dfeecdbeb91c67c> 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=687630777&cc=7bc2c5d8ee745dc564525ab875121840464e16bb 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"2020-07-29"/> <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: Sterilizzate le perdite societarie rilevate d= urante la pandemia</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/2005752/14910/Rs%= 2Bj3bRx37dNJeAoaluo7sgMYGfAijH2nOyupJTVHMubUTkVTItLE4iysqBuVVs4" style=3D= "color: #ffffff; text-decoration: underline; " >Apri nel browser</a> </p> </td> </tr> <tr> <td width=3D"100%" height=3D"10"></td> </tr> </table> <table width=3D"600" bgcolor=3D"#f2f2f2" align=3D"center" cellp= adding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"border-collapse:coll= apse;margin:0 auto;width:600px;background:#f2f2f2;">=0D <tr>=0D <td colspan=3D"4" width=3D"100%" height=3D"15"></td>=0D </tr>=0D <tr>=0D <td width=3D"70"></td>=0D <td width=3D"330" valign=3D"middle">=0D <a href=3D"https://t.contactlab.it/c/2005752/14910/687630777/186910= " 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/2005752/14910/687630777/186911= " 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/2005752/14910/687630777/18691= 0" 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/2005752/14910/687630777/18691= 0" 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;">29 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/2005752/14910/687630777/186912= ?cmpid=3Dnl_ntplusfisco">Contabilit=C3=A0</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/2005752/14910/687630777/18691= 2?cmpid=3Dnl_ntplusfisco">Sterilizzate le perdite societarie rilevate dur= ante la pandemia</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;">Secondo Assonime conta ciò che viene ril= evato nelle assemblee svolte dopo il 9 aprile </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/2005752/14910/687630777/186913?cmpid=3Dnl= _ntplusfisco">Coop, rivalutazione dei beni per coprire il passivo - di Gi= anni Allegretti e Gian Paolo Tosoni</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/2005752/14910/687630777/186914= ?cmpid=3Dnl_ntplusfisco">Contabilit=C3=A0</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/2005752/14910/687630777/18691= 4?cmpid=3Dnl_ntplusfisco">Le imprese chiedono al Governo di sospendere g= li ammortamenti in bilancio</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Marco Mobili</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;">Deroga al Codice civile per gli anni 2020-= ;2021, per mitigare le perdite causate dall’emergenza Covid</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/2005752/14910/687630777/186915?cmpid=3Dnl= _ntplusfisco">Ammortamenti e coronavirus: possibile cambio di metodo e vi= ta residua - di Gianluca Dan</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/2005752/14910/687630777/186916= ?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/2005752/14910/687630777/18691= 6?cmpid=3Dnl_ntplusfisco">Superbonus 110%: detrazione, cessio= ne o sconto in fattura. Come gestire l’imposta sui lavori</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 Michele Brusaterra</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’agevolazione fiscale viene usata al m= assimo solo se fruita direttamente in dichiarazione</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/2005752/14910/687630777/186917?cmpid=3Dnl= _ntplusfisco">SPECIALE / Nuovi tetti di spesa e limiti alle unit=C3=A0 im= mobiliari: le regole definitive del superbonus</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/2005752/14910/687630777/186918= ?cmpid=3Dnl_ntplusfisco">Adempimenti</a></h5> <h3 class=3D"t1" style=3D"font-size: 26px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14910/687630777/18691= 8?cmpid=3Dnl_ntplusfisco">Scontrini telematici, server RT da aggiorna= re entro la prima liquidazione Iva dopo la fusione</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 Mastromatteo e Benedetto Santacro= ce</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 227: il credito = di una delle incoroporate esterne al gruppo l’anno precedente non e= ntra nella liquidazione </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/2005752/14910/687630777/186919?cmpid=3Dnl= _ntplusfisco">Il forfettario pu=C3=B2 decidere di emettere fattura elettr= onica invece del corrispettivo telematico - di Paolo Meneghetti</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= 5752/14910/687630777/186920?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/2005752/14910/687630777/186920= ?cmpid=3Dnl_ntplusfisco">Modulo 24</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/2005752/14910/687630777/18692= 0?cmpid=3Dnl_ntplusfisco">Forza maggiore per crisi di liquidità:= esimente senza applicazione generalizzata </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 Dario Deotto e Luigi Lovecchio</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/2005752/14910/687630777/186921= ?cmpid=3Dnl_ntplusfisco">Controlli e liti</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/2005752/14910/687630777/18692= 1?cmpid=3Dnl_ntplusfisco">Sospensione feriale e Covid-19: il rebu= s del cumulo dei termini</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> <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 1° agosto scatta la sospensione feria= le dei termini processuali, che incrocia lo stop previsto per l’= ;emergenza virus </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/2005752/14910/687630777/186922?cmpid=3Dnl= _ntplusfisco">Definizione liti a buon fine se entro il 31 luglio non arri= va la notifica - 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/2005752/14910/687630777/186923= ?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/2005752/14910/687630777/18692= 3?cmpid=3Dnl_ntplusfisco">Minusvalenze a valori normali per il conferente= in un’offerta pubblica di scambio</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 Germani</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;">I conferimenti di minoranza sono agevolati so= lo se unipersonali</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/2005752/14910/687630777/186924?cmpid=3Dnl= _ntplusfisco">Aumenti senza maggioranza rafforzata se in assemblea c'=C3=A8= almeno la met=C3=A0 del capitale sociale - 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"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/2005752/14910/687630777/186925= ?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/2005752/14910/687630777/18692= 5?cmpid=3Dnl_ntplusfisco">Nella liquidazione Iva di gruppo anche il credi= to della controllata fuoriuscita</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 Simona Ficola e Benedetto Santacroce</p> <p class=3D"p" style=3D"font-size: 15px; font-weight: norm= al; mso-line-height-rule:exactly; line-height: 120%; color: #4c4c4c; padd= ing: 5px 0 0 0; margin: 0;">La risposta a interpello 226: le operazi= oni di competenza 2019 della partecipata potranno essere indicate nella = dichiarazione 2020 </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/2005752/14910/687630777/186926?cmpid=3Dnl= _ntplusfisco">Nel gruppo Iva coordinamento anche a una persona fisica - d= i Simona Ficola e Benedetto Santacroce</a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14910/687630777/186927= ?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/2005752/14910/687630777/18692= 7?cmpid=3Dnl_ntplusfisco">Identificazione Iva diretta in Italia per i sog= getti stabiliti in Norvegia</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 Carucci e Barbara Zanardi</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/2005752/14910/687630777/186928?cmpid=3Dnl= _ntplusfisco">E-commerce e Iva, il regime Moss si apre anche agli operato= ri extra-Ue - di Giuseppe Carucci e Barbara Zanardi</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= 5752/14910/687630777/186929?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/2005752/14910/687630777/186929= ?cmpid=3Dnl_ntplusfisco">Agricoltura</a></h5> <h3 class=3D"t2" style=3D"font-size: 22px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14910/687630777/18692= 9?cmpid=3Dnl_ntplusfisco">Fattorie didattiche, la determinazione del = reddito segue l’agriturismo</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Gian Paolo Tosoni</p> </td> <td width=3D"40"></td> <td width=3D"10" bgcolor=3D"#158bff"></td> </tr> <tr> <td colspan=3D"2" width=3D"450" height=3D"15"></td> <td width=3D"10" height=3D"15" bgcolor=3D"#158bff"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"10" bgcolor=3D"#15= 8bff"></td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14910/687630777/186930= ?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/2005752/14910/687630777/18693= 0?cmpid=3Dnl_ntplusfisco">La Cigd rifinanziata sblocca le domande ferme a= lle Regioni</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 Antonino Cannioto e Giuseppe Maccarone</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/2005752/14910/687630777/186931?cmpid=3Dnl= _ntplusfisco">Plurilocalizzate, al via le domande per la Cig in deroga - = di Enzo De Fusco</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/2005752/14910/6= 87630777/186932?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/ILSOLE24ORE/2018/02/24/Politic= a%20e%20societa/ImmaginiWeb/agenzia-delle-dogane-imagoeconomica-krPI--144= 0x752@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/2005752/14910/687630777/186932= ?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/2005752/14910/687630777/18693= 2?cmpid=3Dnl_ntplusfisco">Mascherine e altri Dpi gratuiti: esenzione = Iva e dazi fino al 31 ottobre</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 e 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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