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From: "Elle Elle Lavoro" <elelserv@tin.it>
To: <claudia@elelserv.it>,
	<contabile@elelserv.it>,
	<luigi@elelserv.it>,
	<seddlex@elelserv.it>
References: <mnid2m.2169.995611.16523.0.5246.c2267665554._@mn1.newsfiscoetasse.it>
In-Reply-To: <mnid2m.2169.995611.16523.0.5246.c2267665554._@mn1.newsfiscoetasse.it>
Subject: I: Rassegna Normativa
Date: Fri, 26 Jun 2020 12:25:17 +0200
Organization: Elle ELle Lavoro
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Elle Elle Servizi Srl

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Rosa

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Da: FISCOeTASSE.com [mailto:newsletter@fiscoetasse.com]=20
Inviato: venerd=C3=AC 26 giugno 2020 11:01
A: elelserv@tin.it
Oggetto: Rassegna Normativa

=20

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

=20

=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg4b&h=3Dfkqqpoc8=
e703i9s4sgt3qcg5f&i=3D23p&iw=3D1&n=3Da2f&p=3DH301800627&s=3Dwv&sn=3Da2f> =
Versione web

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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg4b&h=3D3pdk50q2=
75k4i52lu024f9p39j&i=3D23p&iw=3D1&n=3Da2f&p=3DH301716059&s=3Dfwdn&sn=3Da2=
f> Inoltra

=20

=09
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d71mf22d0u9i5et0sc&i=3D23p&iw=3D1&p=3DH113145259&s=3Dlp&sn=3Da2f&z=3D67j3=
>=20

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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg4b&h=3D1vkapfij=
8u5hvk2fdn0nfrmdp6&i=3D23p&iw=3D1&p=3DH113145258&s=3Dlp&sn=3Da2f&z=3D67j4=
>  =
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg4b&h=3D1nhn70fl=
pd53n77b9865trs44i&i=3D23p&iw=3D1&p=3DH113145257&s=3Dlp&sn=3Da2f&z=3D67j5=
>  =
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4s1q1lb09b6ki1qlv&i=3D23p&iw=3D1&p=3DH113145256&s=3Dlp&sn=3Da2f&z=3D67j6>=
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Newsletter Normativa=20

26/06/2020=20

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3itsm19c2c79eajlr&i=3D23p&iw=3D1&p=3DH113145255&s=3Dlp&sn=3Da2f&z=3D67j7>=
 Sanzioni tributarie penali e amministrative

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/img/1gi=
ornaliera_r4_c7.gif>=20

=09
Panorama completo sul regime sanzionatorio tributario penale e =
amministrativo alla luce delle novit=C3=A0 del decreto fiscale 2020 (DL =
124/2019) eBook pdf 289p.=20

=20

Prezzo: 17,58 =E2=82=AC (al posto di 18,90 =E2=82=AC fino al 15/09/2020) =

=20

=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg4b&h=3D276svdek=
u1uo54v8lrvp7ncrru&i=3D23p&iw=3D1&p=3DH113145254&s=3Dlp&sn=3Da2f&z=3D67j7=
> Scopri la promozione!=20

=09
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Normativa=20

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/img/gio=
rnaliera_r4_c7.gif>=20

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/img/d1_=
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c1.gif>=20

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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg4b&h=3D2kufebds=
lf8lr10k4s5eac1m6&i=3D23p&iw=3D1&p=3DH113145253&s=3Dlp&sn=3Da2f&z=3D67j8>=
 Decreto Aiuti De Minimis agricoltura=20

=09
=09

Definizione dell'importo totale degli aiuti de minimis concessi alle =
imprese e ripartizione tra Stato e regioni=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/img/d1_=
c1.gif>=20

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c1.gif>=20

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fvnfaueefqr4noi931&i=3D23p&iw=3D1&p=3DH113145252&s=3Dlp&sn=3Da2f&z=3D67j9=
> Invito al contraddittorio obbligatorio dal 1=C2=B0 luglio 2020: =
l'Agenzia chiarisce=20

=09
=09

Dal 1=C2=B0 luglio 2020 obbligo di invito al contraddittorio prima di =
notificare l=E2=80=99atto impositivo, ma con esclusione degli =
accertamenti parziali; i chiarimenti nella Circolare del 22.06.2020 n. =
17=20

=09

=
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/img/d1_=
c1.gif>=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/img/d2_=
c1.gif>=20

=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg4b&h=3D27pfrdak=
h1quf2g2aglof14mgr&i=3D23p&iw=3D1&p=3DH113145251&s=3Dlp&sn=3Da2f&z=3D67ja=
> Costo lavoro in edilizia 2020: Decreto direttoriale=20

=09
=09

Testo e tabelle provinciali con il costo medio orario in edilizia e =
attivit=C3=A0 affini per il 2020 decreto del Ministero del lavoro e =
politiche sociali 26/2020=20

=09

=
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/img/d1_=
c1.gif>=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/img/d2_=
c1.gif>=20

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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg4b&h=3D30262lun=
j6tmdvc6t9plbo9ic&i=3D23p&iw=3D1&p=3DH787464315&s=3Dlp&sn=3Da2f&z=3D67jb>=
 Nuovi coefficienti Imu e Impi 2020 per Fabbricati D non accatastati=20

=09
=09

Aggiornati i coefficienti per i fabbricati D non iscritti in catasto, =
interamente posseduti da imprese e distintamente contabilizzati; =
pubblicato il Decreto del 10.06.2020=20

=09

=
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/img/d1_=
c1.gif>=20

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/img/d2_=
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e2ch14ehucts3lkcti&i=3D23p&iw=3D1&p=3DH787464316&s=3Dlp&sn=3Da2f&z=3D67jc=
> Anticipo TFR-TFS: pubblicato il DPCM=20

=09
=09

DPCM 51-2020 : Regolamento in materia di anticipo del TFS/TFR, in =
attuazione dell'articolo 23, comma 7, del decreto-legge 28 gennaio 2019, =
n. 4. In vigore dal 1 luglio 2020=20

=09

=
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/img/d1_=
c1.gif>=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/img/d2_=
c1.gif>=20

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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg4b&h=3Df5cc0eo3=
i0ok8qfrt5klsk03h&i=3D23p&iw=3D1&p=3DH787464317&s=3Dlp&sn=3Da2f&z=3D67jd>=
 Decreto legge 52 2020: Cassa integrazione COVID=20

=09
=09

DECRETO-LEGGE n. 52 /2020 Ulteriori misure urgenti in materia di =
trattamento di integrazione salariale, proroga di termini in reddito di =
emergenza e di emersione di rapporti di lavoro=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/img/d1_=
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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/img/d2_=
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db543pmo8m2nc91thl&i=3D23p&iw=3D1&p=3DH787464318&s=3Dlp&sn=3Da2f&z=3D67je=
> Bonus vacanze 2020: a chi spetta e come richiederlo=20

=09
=09

Pubblicato il provvedimento dell'Agenzia delle Entrate del 17.06.2020 =
con tutte le istruzioni su come attivare il tax credit Vacanze, =
introdotto dal Dl Rilancio=20

=09

=
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/img/d1_=
c1.gif>=20

=09

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ulhiupbj45luaaphn&i=3D23p&iw=3D1&p=3DH787464319&s=3Dlp&sn=3Da2f&z=3D67jf>=
 Decreto Agricoltura: proroghe e deroghe 2020 per COVID=20

=09
=09

Pubblicato il decreto del MIPAAF con agevolazioni per i settori =
vitivinicolo, oleario zootecnia e apicoltura , in considerazione =
dell'emergenza COVID=20

=09

=
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/img/d1_=
c1.gif>=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/img/d2_=
c1.gif>=20

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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg4b&h=3D19tlq3be=
37i7tf9anf43579nd3&i=3D23p&iw=3D1&p=3DH787464320&s=3Dlp&sn=3Da2f&z=3D67jg=
> Contributo a fondo perduto COVID-19: i chiarimenti dell'Agenzia=20

=09
=09

Tutti i passi da seguire e le condizioni da verificare per accedere al =
contributo a fondo perduto del Dl Rilancio, nella Circolare dell'Agenzia =
delle Entrate del 13.06.2020 n. 15=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/img/d1_=
c1.gif>=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/img/d2_=
c1.gif>=20

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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg4b&h=3D3jmcmtjf=
1ukn8f2kjvqci7rq1n&i=3D23p&iw=3D1&p=3DH787464321&s=3Dlp&sn=3Da2f&z=3D67jh=
> Agenti cancerogeni e mutageni: aggiornamento nel D.Lgs.44-2020=20

=09
=09

Pubblicato in Gazzetta ufficiale il decreto che recepisce la DE 2398 =
2917 con nuovi elenchi degli agenti cancerogeni e mutageni rischiosi per =
i lavoratori=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/img/d1_=
c1.gif>=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/img/d2_=
c1.gif>=20

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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg4b&h=3D2vghllpo=
34ftb9qt2jr9pslms&i=3D23p&iw=3D1&p=3DH787464322&s=3Dlp&sn=3Da2f&z=3D67ji>=
 Credito d=E2=80=99imposta canoni di locazione: istruzioni e codice =
tributo=20

=09
=09

Pronte le istruzioni delle Entrate e istituito il codice tributo =
=E2=80=9C6920=E2=80=9D per l=E2=80=99utilizzo in compensazione del =
credito d=E2=80=99imposta sui canoni di locazione degli immobili a uso =
non abitativo=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/img/d1_=
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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/img/d2_=
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mu4baseols3llu7588&i=3D23p&iw=3D1&p=3DH787464323&s=3Dlp&sn=3Da2f&z=3D67jj=
> Il Decreto Liquidit=C3=A0 =C3=A8 Legge: ecco il testo coordinato =
pubblicato in Gazzetta=20

=09
=09

Il Decreto di liquidit=C3=A0 =C3=A8 stato convertito in Legge 5 giugno =
2020 n.40 e pubblicato nella Gazzetta Ufficiale n. 143 del 6 giugno 2020 =
in vigore dal 7 giugno 2020 - In allegato il testo coordinato=20

=09

=20

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8g64i5i16lc9tmfhv9&i=3D23p&iw=3D1&p=3DH787464324&s=3Dlp&sn=3Da2f&z=3D67jk=
> Leggi tutta la normativa=20

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rnaliera_r6_c4.gif>=20

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> Contraddittorio endoprocedimentale preventivo (eBook)

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ornaliera_r4_c7.gif>=20

=09
Il contraddittorio endoprocedimentale preventivo tributario - Un =
percorso normativo e giurisprudenziale per la difesa del contribuente - =
eBook PDF 162 pag.=20

=20

Prezzo: 15,50 =E2=82=AC (al posto di 18,90 =E2=82=AC fino al 15/09/2020) =

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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg4b&h=3D3gu9ia76=
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> Scopri la promozione!=20

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30j4r5sbvpsdo0fk38&i=3D23p&iw=3D1&n=3Da2f&p=3DH2077469763&s=3Dsn&shsrc=3D=
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style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;=
mso-fareast-language:EN-US'><o:p>&nbsp;</o:p></span></p><div><p =
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style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;=
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Srl<o:p></o:p></span></p><p class=3DMsoNormal><span =
style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;=
mso-fareast-language:EN-US'><o:p>&nbsp;</o:p></span></p><p =
class=3DMsoNormal><span =
style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;=
mso-fareast-language:EN-US'>Rosa<o:p></o:p></span></p></div><p =
class=3DMsoNormal><span =
style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;=
mso-fareast-language:EN-US'><o:p>&nbsp;</o:p></span></p><div><div =
style=3D'border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0cm =
0cm 0cm'><p class=3DMsoNormal><b><span =
style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>Da:</span></b=
><span style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> =
FISCOeTASSE.com [mailto:newsletter@fiscoetasse.com] <br><b>Inviato:</b> =
venerd=C3=AC 26 giugno 2020 11:01<br><b>A:</b> =
elelserv@tin.it<br><b>Oggetto:</b> Rassegna =
Normativa<o:p></o:p></span></p></div></div><p =
class=3DMsoNormal><o:p>&nbsp;</o:p></p><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D"100%" =
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style=3D'padding:0cm 9.0pt 0cm 9.0pt'><div align=3Dcenter><table =
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width=3D0 style=3D'width:534.75pt;background:#73808A'><tr><td =
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style=3D'width:534.75pt;background:#73808A'><tr><td valign=3Dtop =
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class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
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href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dg4b&a=
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e></div><p class=3DMsoNormal align=3Dcenter =
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6&amp;s=3Dlp&amp;sn=3Da2f&amp;z=3D67j6"><img border=3D0 width=3D50 =
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0cm;height:61.5pt'><p class=3DMsoNormal align=3Dright =
style=3D'text-align:right'><span =
style=3D'font-size:13.5pt;font-family:"Arial",sans-serif;color:#F14B0D'>N=
ewsletter Normativa <o:p></o:p></span></p><div><p class=3DMsoNormal =
align=3Dright style=3D'text-align:right'><span =
style=3D'font-size:18.0pt;font-family:"Arial",sans-serif;color:#375586'>2=
6/06/2020 <o:p></o:p></span></p></div></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm;height:61.5pt'></td></tr><tr style=3D'height:6.75pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:6.75pt'></td><td width=3D255 =
style=3D'width:188.25pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.75pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D251 =
height=3D9 id=3D"_x0000_i1029" =
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mg/giornaliera_r2_c3.gif"><o:p></o:p></span></p></td><td width=3D203 =
style=3D'width:150.0pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.75pt'></td><td width=3D233 =
style=3D'width:172.5pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.75pt'></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.75pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D9 id=3D"_x0000_i1030" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/i=
mg/giornaliera_r2_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_i1031" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/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_i1032" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/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=3Dg4b&a=
mp;h=3Dcnsup6gf3itsm19c2c79eajlr&amp;i=3D23p&amp;iw=3D1&amp;p=3DH11314525=
5&amp;s=3Dlp&amp;sn=3Da2f&amp;z=3D67j7"><span =
style=3D'color:black'>Sanzioni tributarie penali e =
amministrative</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_i1033" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/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'>Panorama =
completo sul regime sanzionatorio tributario penale e amministrativo =
alla luce delle novit=C3=A0 del decreto fiscale 2020 (DL 124/2019) eBook =
pdf 289p. <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=
7,58 =E2=82=AC </span></b><span =
style=3D'font-size:10.5pt;font-family:"Arial",sans-serif;color:black'>(al=
 posto di 18,90 =E2=82=AC 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><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=3Dg4b&a=
mp;h=3D276svdeku1uo54v8lrvp7ncrru&amp;i=3D23p&amp;iw=3D1&amp;p=3DH1131452=
54&amp;s=3Dlp&amp;sn=3Da2f&amp;z=3D67j7"><b><span =
style=3D'color:white'>Scopri la promozione!</span></b></a> =
<o:p></o:p></span></p></td></tr></table></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'></td></tr><tr style=3D'height:6.0pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D8 id=3D"_x0000_i1034" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/i=
mg/1giornaliera_r6_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D8 id=3D"_x0000_i1035" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/i=
mg/1giornaliera_r6_c8.gif"><o:p></o:p></span></p></td></tr></table><div><=
p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 style=3D'width:534.75pt'><tr =
style=3D'height:56.25pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D13 =
height=3D75 id=3D"_x0000_i1036" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/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_i1037" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/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_i1038" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/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/10319/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/10319/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=3Dg4b&a=
mp;h=3D2kufebdslf8lr10k4s5eac1m6&amp;i=3D23p&amp;iw=3D1&amp;p=3DH11314525=
3&amp;s=3Dlp&amp;sn=3Da2f&amp;z=3D67j8"><span =
style=3D'color:#6F2545'>Decreto Aiuti De Minimis agricoltura =
</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'>Definizione =
dell'importo totale degli aiuti de minimis concessi alle imprese e =
ripartizione tra Stato e regioni =
<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/10319/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/10319/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=3Dg4b&a=
mp;h=3D3mq5oesrfvnfaueefqr4noi931&amp;i=3D23p&amp;iw=3D1&amp;p=3DH1131452=
52&amp;s=3Dlp&amp;sn=3Da2f&amp;z=3D67j9"><span =
style=3D'color:#6F2545'>Invito al contraddittorio obbligatorio dal =
1=C2=B0 luglio 2020: l'Agenzia chiarisce</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'>Dal 1=C2=B0 =
luglio 2020 obbligo di invito al contraddittorio prima di notificare =
l=E2=80=99atto impositivo, ma con esclusione degli accertamenti =
parziali; i chiarimenti nella Circolare del 22.06.2020 n. 17 =
<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/10319/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/10319/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=3Dg4b&a=
mp;h=3D27pfrdakh1quf2g2aglof14mgr&amp;i=3D23p&amp;iw=3D1&amp;p=3DH1131452=
51&amp;s=3Dlp&amp;sn=3Da2f&amp;z=3D67ja"><span =
style=3D'color:#6F2545'>Costo lavoro in edilizia 2020: Decreto =
direttoriale </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'>Testo e =
tabelle provinciali con il costo medio orario in edilizia e =
attivit=C3=A0 affini per il 2020 decreto del Ministero del lavoro e =
politiche sociali 26/2020 <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_i1045" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/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/10319/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=3Dg4b&a=
mp;h=3D30262lunj6tmdvc6t9plbo9ic&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746431=
5&amp;s=3Dlp&amp;sn=3Da2f&amp;z=3D67jb"><span =
style=3D'color:#6F2545'>Nuovi coefficienti Imu e Impi 2020 per =
Fabbricati D non accatastati</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'>Aggiornati i =
coefficienti per i fabbricati D non iscritti in catasto, interamente =
posseduti da imprese e distintamente contabilizzati; pubblicato il =
Decreto del 10.06.2020 <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_i1047" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/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/10319/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=3Dg4b&a=
mp;h=3D3pueuh3be2ch14ehucts3lkcti&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
16&amp;s=3Dlp&amp;sn=3Da2f&amp;z=3D67jc"><span =
style=3D'color:#6F2545'>Anticipo TFR-TFS: pubblicato il DPCM</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'>DPCM 51-2020 : =
Regolamento in materia di anticipo del TFS/TFR, in attuazione =
dell'articolo 23, comma 7, del decreto-legge 28 gennaio 2019, n. 4. In =
vigore dal 1 luglio 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_i1049" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/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_i1050" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/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=3Dg4b&a=
mp;h=3Df5cc0eo3i0ok8qfrt5klsk03h&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746431=
7&amp;s=3Dlp&amp;sn=3Da2f&amp;z=3D67jd"><span =
style=3D'color:#6F2545'>Decreto legge 52 2020: Cassa integrazione =
COVID</span></a> <o:p></o:p></span></p></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td style=3D'padding:0cm 0cm 0cm =
0cm'></td><td style=3D'padding:0cm 0cm 0cm 0cm'><div><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>DECRETO-LEGGE =
n. 52 /2020 Ulteriori misure urgenti in materia di trattamento di =
integrazione salariale, proroga di termini in reddito di emergenza e di =
emersione di rapporti di lavoro =
<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_i1051" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/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_i1052" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/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=3Dg4b&a=
mp;h=3D2it2bc8ndb543pmo8m2nc91thl&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
18&amp;s=3Dlp&amp;sn=3Da2f&amp;z=3D67je"><span =
style=3D'color:#6F2545'>Bonus vacanze 2020: a chi spetta e come =
richiederlo</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 =
provvedimento dell'Agenzia delle Entrate del 17.06.2020 con tutte le =
istruzioni su come attivare il tax credit Vacanze, introdotto dal Dl =
Rilancio <o:p></o:p></span></p></div></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1053" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/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_i1054" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/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=3Dg4b&a=
mp;h=3D3n3um7r2ulhiupbj45luaaphn&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746431=
9&amp;s=3Dlp&amp;sn=3Da2f&amp;z=3D67jf"><span =
style=3D'color:#6F2545'>Decreto Agricoltura: proroghe e deroghe 2020 per =
COVID</span></a> <o:p></o:p></span></p></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td style=3D'padding:0cm 0cm 0cm =
0cm'></td><td style=3D'padding:0cm 0cm 0cm 0cm'><div><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Pubblicato il =
decreto del MIPAAF con agevolazioni per i settori vitivinicolo, oleario =
zootecnia e apicoltura , in considerazione dell'emergenza COVID =
<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_i1055" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/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_i1056" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/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=3Dg4b&a=
mp;h=3D19tlq3be37i7tf9anf43579nd3&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
20&amp;s=3Dlp&amp;sn=3Da2f&amp;z=3D67jg"><span =
style=3D'color:#6F2545'>Contributo a fondo perduto COVID-19: i =
chiarimenti dell'Agenzia</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'>Tutti i passi =
da seguire e le condizioni da verificare per accedere al contributo a =
fondo perduto del Dl Rilancio, nella Circolare dell'Agenzia delle =
Entrate del 13.06.2020 n. 15 <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_i1057" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/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_i1058" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/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=3Dg4b&a=
mp;h=3D3jmcmtjf1ukn8f2kjvqci7rq1n&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
21&amp;s=3Dlp&amp;sn=3Da2f&amp;z=3D67jh"><span =
style=3D'color:#6F2545'>Agenti cancerogeni e mutageni: aggiornamento nel =
D.Lgs.44-2020</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'>Pubblicato in =
Gazzetta ufficiale il decreto che recepisce la DE 2398 2917 con nuovi =
elenchi degli agenti cancerogeni e mutageni rischiosi per i lavoratori =
<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_i1059" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/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/10319/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=3Dg4b&a=
mp;h=3D2vghllpo34ftb9qt2jr9pslms&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746432=
2&amp;s=3Dlp&amp;sn=3Da2f&amp;z=3D67ji"><span =
style=3D'color:#6F2545'>Credito d=E2=80=99imposta canoni di locazione: =
istruzioni e codice tributo</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'>Pronte le =
istruzioni delle Entrate e istituito il codice tributo =
=E2=80=9C6920=E2=80=9D per l=E2=80=99utilizzo in compensazione del =
credito d=E2=80=99imposta sui canoni di locazione degli immobili a uso =
non abitativo <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/10319/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/10319/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=3Dg4b&a=
mp;h=3D2uvqvqdtmu4baseols3llu7588&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
23&amp;s=3Dlp&amp;sn=3Da2f&amp;z=3D67jj"><span =
style=3D'color:#6F2545'>Il Decreto Liquidit=C3=A0 =C3=A8 Legge: ecco il =
testo coordinato pubblicato in Gazzetta</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'>Il Decreto di =
liquidit=C3=A0 =C3=A8 stato convertito in Legge 5 giugno 2020 n.40 e =
pubblicato nella Gazzetta Ufficiale n. 143 del 6 giugno 2020 in vigore =
dal 7 giugno 2020 - In allegato il testo coordinato =
<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=3Dg4b&a=
mp;h=3D1c01i7sq8g64i5i16lc9tmfhv9&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
24&amp;s=3Dlp&amp;sn=3Da2f&amp;z=3D67jk"><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_i1063" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/i=
mg/giornaliera_r6_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D8 id=3D"_x0000_i1064" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/i=
mg/giornaliera_r6_c8.gif"><o:p></o:p></span></p></td></tr></table><div><p=
 class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 style=3D'width:534.75pt'><tr =
style=3D'height:56.25pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D13 =
height=3D75 id=3D"_x0000_i1065" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/i=
mg/1giornaliera_r12_c2.gif"><o:p></o:p></span></p></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D75 id=3D"_x0000_i1066" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/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=3Dg4b&a=
mp;h=3D28qu39fp1v91gc4klh4beguvau&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
46&amp;s=3Dlp&amp;sn=3Da2f&amp;z=3D67jl"><span =
style=3D'color:black'>Contraddittorio endoprocedimentale preventivo =
(eBook)</span></a><o:p></o:p></span></p></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D75 id=3D"_x0000_i1067" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10319/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'>Il =
contraddittorio endoprocedimentale preventivo tributario - Un percorso =
normativo e giurisprudenziale per la difesa del contribuente - eBook PDF =
162 pag. <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=
5,50 =E2=82=AC </span></b><span =
style=3D'font-size:10.5pt;font-family:"Arial",sans-serif;color:black'>(al=
 posto di 18,90 =E2=82=AC 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><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=3Dg4b&a=
mp;h=3D3gu9ia760dqn90ie42hkfb2n4e&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
47&amp;s=3Dlp&amp;sn=3Da2f&amp;z=3D67jl"><b><span =
style=3D'color:white'>Scopri la promozione!</span></b></a> =
<o:p></o:p></span></p></td></tr></table></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'></td></tr><tr style=3D'height:6.0pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
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style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D8 id=3D"_x0000_i1069" =
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able></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 =
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style=3D'line-height:10.5pt'><span =
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'><a =
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Diritti riservati. <o:p></o:p></span></p></td></tr></table></div><p =
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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 =
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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=3Dg4b&a=
mp;h=3D2aonbr9e58b0eu9v7o2rc108vh&amp;i=3D23p&amp;iw=3D1&amp;n=3Da2f&amp;=
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