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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: <9728970337.26483643@smgrid.com9728970337>
In-Reply-To: <9728970337.26483643@smgrid.com9728970337>
Subject: I: Sanzioni Tributarie Penali e Amministrative - Panorama Completo sul Regime Sanzionatorio
Date: Mon, 29 Jun 2020 08:58:23 +0200
Organization: Elle ELle Lavoro
Message-ID: <008301d64de2$af41efd0$0dc5cf70$@tin.it>
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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: domenica 28 giugno 2020 08:41
A: elelserv@tin.it
Oggetto: Sanzioni Tributarie Penali e Amministrative - Panorama Completo =
sul Regime Sanzionatorio

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=
<https://www.salesmanago.pl/api/f4jgdu4at36z2qr3/a73f5ee6-80f0-4cd6-9c43-=
f7b72a35ba2d/29617df7-c25a-4b16-bed4-f6f2a8701f9d/t.gif> Approfitta =
dell'offerta che ti abbiamo riservato!=20

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=
<https://www.salesmanago.pl/email/messageView.htm?conversation=3Da73f5ee6=
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lid=3D0> Versione Web

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3cwr92piasr/wn7vkuusjafbatkc.png>=20

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=
<https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoetasse.co=
m%2FBusinessCenter%2Fscheda%2F42703-sanzioni-tributarie-penali-e-amminist=
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Ciao,=20

ti consigliamo "Sanzioni Tributarie Penali e Amministrative" > eBook PDF

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Questo eBook PDF di 298 pagine offre un panorama completo sul regime =
sanzionatorio tributario penale e amministrativo alla luce delle =
novit=C3=A0 introdotte dal decreto fiscale 2020 (D.L.124/2019) e le =
ripercussioni a cui il contribuente pu=C3=B2 andare incontro in caso =
vengano poste in essere condotte ritenute dal legislatore contra legem.

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Sistema sanzionatorio penale:

- Reati dichiarativi

- Reati in materia di documenti

- Confisca per sproporzione

- Responsabilit=C3=A0 amministrativa degli enti in ambito penale =
tributario

- Cause di non punibilit=C3=A0

- Prescrizione

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Sistema sanzionatorio amministrativo:

- Violazioni agli obblighi dichiarativi

- Violazioni agli obblighi relativi alla fatturazione, documentazione e =
registrazione

- Violazioni alla contabilit=C3=A0 e alla documentazione fiscale

- Violazioni in materia di riscossione

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3cwr92piasr/syciuqkyinfv9nt5.jpg>=20

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<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr><td width=3D10 =
valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm 0cm'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; <o:p></o:p></span></p></td><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr><td width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm =
0cm 0cm 0cm'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><a =
href=3D"https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoet=
asse.com%2FBusinessCenter%2Fscheda%2F42703-sanzioni-tributarie-penali-e-a=
mministrative.html&amp;smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&am=
p;utm_medium=3Demail&amp;utm_campaign=3DSM_dem_eBook_sanzioni_tributarie&=
amp;smconv=3Da73f5ee6-80f0-4cd6-9c43-f7b72a35ba2d&amp;smlid=3D3" =
target=3D"_blank"><span style=3D'font-size:7.5pt'><img border=3D0 =
width=3D580 id=3D"_x0000_i1027" =
src=3D"https://s3-eu-west-1.amazonaws.com/salesmanagoimg/f4jgdu4at36z2qr3=
/63mwllsqasa0m26s/qczupnvie5jwn7sb.png" alt=3D"Sanzioni Tributarie =
Penali e =
Amministrative"></span></a><o:p></o:p></p></td></tr></table></div></td><t=
d width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr =
style=3D'max-width:600px;border-spacing:0'><td width=3D601 valign=3Dtop =
style=3D'width:450.0pt;padding:0cm 0cm 0cm 0cm'><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
align=3Dleft style=3D'border-collapse:collapse;border-spacing:0'><tr><td =
width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:600px;border-spacin=
g:0'><tr><td width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm =
0cm 0cm 0cm'><div align=3Dcenter><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse'><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td width=3D600 valign=3Dtop =
style=3D'width:450.0pt;padding:0cm 0cm 0cm 0cm;max-width:100%'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td width=3D"100%" valign=3Dtop =
style=3D'width:100.0%;border:none;border-top:solid white =
6.0pt;padding:0cm 0cm 0cm 0cm;max-width: =
600px;border-spacing:0'></td></tr></table></div></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table></div></td></tr></table></div></td><=
/tr></table></td></tr></table></div></td></tr></table></div><p =
class=3DMsoNormal><o:p>&nbsp;</o:p></p><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr><td width=3D10 =
valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm 0cm'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; <o:p></o:p></span></p></td><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr style=3D'height:11.25pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:11.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td></tr><tr><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm'><p style=3D'margin:0cm;margin-bottom:.0001pt'><b><span =
style=3D'font-size:13.5pt;font-family:"Verdana",sans-serif;color:black'>C=
iao, </span></b><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-size:13.5pt;font-family:"Verdana",sans-serif;color:black'>t=
i consigliamo &quot;Sanzioni Tributarie Penali e Amministrative&quot; =
&gt; eBook PDF</span><o:p></o:p></p></td></tr><tr =
style=3D'height:7.5pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:7.5pt;-webkit-text-size-adjust:none'><p =
class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td></tr></table><=
/div></td><td width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm =
0cm 0cm 0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal =
align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr =
style=3D'height:7.5pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:7.5pt'><p class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td><td =
style=3D'border:none;padding:0cm 0cm 0cm 0cm' width=3D590 colspan=3D2><p =
class=3D'MsoNormal'>&nbsp;</td></tr><tr><td width=3D10 valign=3Dtop =
style=3D'width:7.5pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td><td width=3D580 valign=3Dtop =
style=3D'width:435.0pt;background:#F0F0F0;padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr><td width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm =
0cm 0cm 0cm'><div =
style=3D'margin-left:18.75pt;margin-top:18.75pt;margin-right:18.75pt;marg=
in-bottom:18.75pt'><p style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:black'>Questo eBook PDF =
di 298 pagine offre un panorama completo sul regime sanzionatorio =
tributario penale e amministrativo alla luce delle novit=C3=A0 =
introdotte dal decreto fiscale 2020 (D.L.124/2019) e le ripercussioni a =
cui il contribuente pu=C3=B2 andare incontro in caso vengano poste in =
essere condotte ritenute dal legislatore contra =
legem.</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><o:p>&nbsp;</o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><b><span =
style=3D'font-family:"Verdana",sans-serif;color:black'>Sistema =
sanzionatorio penale:</span></b><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:black'>- Reati =
dichiarativi</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:black'>- Reati in =
materia di documenti</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:black'>- Confisca per =
sproporzione</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:black'>- =
Responsabilit=C3=A0 amministrativa degli enti in ambito penale =
tributario</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:black'>- Cause di non =
punibilit=C3=A0</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:black'>- =
Prescrizione</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><o:p>&nbsp;</o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><b><span =
style=3D'font-family:"Verdana",sans-serif;color:black'>Sistema =
sanzionatorio amministrativo:</span></b><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:black'>- Violazioni agli =
obblighi dichiarativi</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:black'>- Violazioni agli =
obblighi relativi alla fatturazione, documentazione e =
registrazione</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:black'>- Violazioni alla =
contabilit=C3=A0 e alla documentazione fiscale</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:black'>- Violazioni in =
materia di =
riscossione</span><o:p></o:p></p></div></td></tr></table></div></td><td =
width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr><td width=3D601 =
valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:600px;border-spacin=
g:0'><tr><td width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm =
0cm 0cm 0cm'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><a href=3D"" target=3D"_blank"><span =
style=3D'font-size:7.5pt'><img border=3D0 width=3D601 =
id=3D"_x0000_i1028" =
src=3D"https://s3-eu-west-1.amazonaws.com/salesmanagoimg/f4jgdu4at36z2qr3=
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tr></table></div></td></tr></table></td></tr></table></div></td></tr></ta=
ble></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr><td width=3D10 =
valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm 0cm'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; <o:p></o:p></span></p></td><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr style=3D'height:18.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:18.75pt'><p class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td></tr><tr><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm;max-width:100%'><div align=3Dcenter><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:264.0pt;border-collapse:collapse;border-spacing:0'><tr =
style=3D'border-spacing:0'><td width=3D354 valign=3Dtop =
style=3D'width:264.0pt;padding:0cm 0cm 0cm 0cm;max-width:352px'><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
style=3D'border-collapse:collapse;max-width:100%'><tr =
style=3D'position:initial;max-width: 350px'><td width=3D354 valign=3Dtop =
style=3D'width:264.0pt;padding:.75pt .75pt .75pt .75pt'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse'><tr =
style=3D'height:45.0pt'><td width=3D"100%" =
style=3D'width:100.0%;padding:0cm 0cm 0cm 0cm;height:45.0pt'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><![if !vml]><span =
style=3D'mso-ignore:vglayout'><map name=3DMicrosoftOfficeMap0><area =
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href=3D"https://www.fiscoetasse.com/BusinessCenter/scheda/42703-sanzioni-=
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d=3D2&amp;utm_source=3Dsalesmanago&amp;utm_medium=3Demail&amp;utm_campaig=
n=3DSM_dem_eBook_sanzioni_tributarie"></map><img border=3D0 width=3D356 =
height=3D67 src=3D"cid:image001.png@01D64DF3.71A811C0" =
usemap=3D"#MicrosoftOfficeMap0" alt=3D"Rettangolo arrotondato: SCOPRI =
ORA " v:shapes=3D"_x0000_s1026"></span><![endif]><o:p></o:p></p></td></tr></table></div></td></t=
r></table></td></tr></table></div><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 =
style=3D'border-collapse:collapse;max-width:580px;border-spacing:0'><tr><=
td style=3D'padding:.75pt .75pt .75pt .75pt;max-width:580px'><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width:580px'><tr =
style=3D'border-radius:5px;position:initial;max-width:350px'><td =
width=3D"100%" valign=3Dtop style=3D'width:100.0%;padding:0cm 0cm 0cm =
0cm;max-width:352px'><div><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D0 style=3D'width:0cm;border-collapse:collapse'><tr><td =
width=3D352 valign=3Dtop style=3D'width:264.0pt;padding:0cm 0cm 0cm =
0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse'><tr =
style=3D'height:45.0pt'><td width=3D"100%" =
style=3D'width:100.0%;background:#FF6E00;padding:0cm 0cm 0cm =
0cm;height:45.0pt'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><a =
href=3D"https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoet=
asse.com%2FBusinessCenter%2Fscheda%2F42703-sanzioni-tributarie-penali-e-a=
mministrative.html&amp;smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&am=
p;utm_medium=3Demail&amp;utm_campaign=3DSM_dem_eBook_sanzioni_tributarie&=
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style=3D'width:100.0%;border-collapse:collapse;max-width: =
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class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
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style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
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style=3D'height:15.0pt'><td style=3D'padding:0cm 0cm 0cm =
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cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
240px;border-spacing:0'><tr><td width=3D"100%" valign=3Dtop =
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style=3D'width:90.0pt;padding:0cm 0cm 0cm 0cm'><p align=3Dcenter =
style=3D'margin:0cm;margin-bottom:.0001pt;text-align:center'><b><span =
style=3D'font-size:10.5pt;font-family:"Helvetica",sans-serif;color:#0066C=
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0cm 0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width:600px;border-spa=
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style=3D'width:180.0pt;padding:0cm 0cm 0cm 0cm;max-width:100%'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
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style=3D'width:7.5pt;padding:0cm 0cm 0cm =
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