文件操作 - {A2E9B3BE-034C-4D30-B6FE-C2EBBBB5E2D7}.eml
返回文件管理
返回主菜单
删除本文件
文件: /var/vmail/elelserv.it/claudia/.old/cur/{A2E9B3BE-034C-4D30-B6FE-C2EBBBB5E2D7}.eml
编辑文件内容
Return-Path: elelserv@tin.it Received: from smtpfree.interhost.it (smtpfree.interhost.it [89.31.73.55]) by mail.planetline.it with ESMTP ; Mon, 29 Jun 2020 08:56:40 +0200 Received: by smtpfree.interhost.it (Postfix, from userid 1000) id 57BD4A0887; Mon, 29 Jun 2020 08:56:36 +0200 (CEST) Received: from PCROSA (host-94-81-227-50.business.telecomitalia.it [94.81.227.50]) (using TLSv1 with cipher ECDHE-RSA-AES256-SHA (256/256 bits)) (No client certificate requested) (Authenticated sender: guespu54) by smtpfree.interhost.it (Postfix) with ESMTPSA id E6198A074A; Mon, 29 Jun 2020 08:56:34 +0200 (CEST) From: "Elle Elle Lavoro" <elelserv@tin.it> To: <claudia@elelserv.it>, <contabile@elelserv.it>, <luigi@elelserv.it>, <seddlex@elelserv.it> References: <9725244240.34864125@smgrid.com9725244240> In-Reply-To: <9725244240.34864125@smgrid.com9725244240> Subject: =?UTF-8?Q?I:_Manuale_IVA:_Tutte_le_Novit=C3=A0?= Date: Mon, 29 Jun 2020 08:56:34 +0200 Organization: Elle ELle Lavoro Message-ID: <007801d64de2$6e32d0e0$4a9872a0$@tin.it> MIME-Version: 1.0 Content-Type: multipart/related; boundary="----=_NextPart_000_0079_01D64DF3.31C516C0" X-Mailer: Microsoft Outlook 15.0 Thread-Index: AQKeM4bHdAQD0KzqxdI/x0P7zg4ZaadfXcBQ Content-Language: it This is a multipart message in MIME format. ------=_NextPart_000_0079_01D64DF3.31C516C0 Content-Type: multipart/alternative; boundary="----=_NextPart_001_007A_01D64DF3.31C516C0" ------=_NextPart_001_007A_01D64DF3.31C516C0 Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable =20 =20 Elle Elle Servizi Srl =20 Rosa =20 Da: FISCOeTASSE.com [mailto:newsletter@fiscoetasse.com]=20 Inviato: sabato 27 giugno 2020 07:14 A: elelserv@tin.it Oggetto: Manuale IVA: Tutte le Novit=C3=A0 =20 = <https://www.salesmanago.pl/api/f4jgdu4at36z2qr3/e1591e37-9b5c-414d-8872-= 53f971a91e4c/29617df7-c25a-4b16-bed4-f6f2a8701f9d/t.gif> Approfitta = dell'offerta che ti abbiamo riservato!=20 =20 =09 =09 =09 =20 =20 =09 =20 = <https://www.salesmanago.pl/email/messageView.htm?conversation=3De1591e37= -9b5c-414d-8872-53f971a91e4c&co=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&sm= lid=3D0> Versione Web =20 =20 =09 =20 =20 =20 = <https://s3-eu-west-1.amazonaws.com/salesmanagoimg/f4jgdu4at36z2qr3/6eulj= 3cwr92piasr/wn7vkuusjafbatkc.png>=20 =20 =20 =20 =20 = <https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoetasse.co= m%2FBusinessCenter%2Fscheda%2F42695-manuale-iva-2020-ebook.html&smclient=3D= 29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm_medium=3Demail&utm_campaign=3DSM= _dem_eBook_manuale_iva&smconv=3De1591e37-9b5c-414d-8872-53f971a91e4c&smli= d=3D3>=20 =20 =20 =09 =09 =09 =20 =20 =20 Ciao,=20 ti consigliamo "Manuale IVA" > eBook PDF =20 =20 =20 =20 =09 =20 Manuale in pdf di 260 pagine sulla disciplina dell'Imposta sul valore = aggiunto e la sua applicabilit=C3=A0 nelle varie casistiche: =20 =E2=80=A2 Operazioni imponibili =E2=80=A2 Operazioni fuori campo IVA =E2=80=A2 Operazioni esenti =E2=80=A2 Operazioni intra ed extra comunitarie =E2=80=A2 La detrazione dell=E2=80=99IVA =20 =20 = <https://s3-eu-west-1.amazonaws.com/salesmanagoimg/f4jgdu4at36z2qr3/6eulj= 3cwr92piasr/syciuqkyinfv9nt5.jpg>=20 =20 =20 =20 =20 = <https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoetasse.co= m%2FBusinessCenter%2Fscheda%2F42695-manuale-iva-2020-ebook.html&smclient=3D= 29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm_medium=3Demail&utm_campaign=3DSM= _dem_eBook_manuale_iva&smconv=3De1591e37-9b5c-414d-8872-53f971a91e4c&smli= d=3D5>=20 = <https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoetasse.co= m%2FBusinessCenter%2Fscheda%2F42695-manuale-iva-2020-ebook.html&smclient=3D= 29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm_medium=3Demail&utm_campaign=3DSM= _dem_eBook_manuale_iva&smconv=3De1591e37-9b5c-414d-8872-53f971a91e4c&smli= d=3D5> SCOPRI ORA=20 =20 =20 =20 =20 =20 =09 =09 =09 =20 =20 =09 =20 = <https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoetasse.co= m%2FBusinessCenter%2Ffocus%2Fiva_ebook_fogli_di_calcolo&smclient=3D29617d= f7-c25a-4b16-bed4-f6f2a8701f9d&utm_medium=3Demail&utm_campaign=3DSM_dem_e= Book_manuale_iva&smconv=3De1591e37-9b5c-414d-8872-53f971a91e4c&smlid=3D6>= Tutte le novit=C3=A0 sull'IVA: eBook e Tools=20 = <https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoetasse.co= m%2FBusinessCenter%2Ffocus%2Fiva_ebook_fogli_di_calcolo&smclient=3D29617d= f7-c25a-4b16-bed4-f6f2a8701f9d&utm_medium=3Demail&utm_campaign=3DSM_dem_e= Book_manuale_iva&smconv=3De1591e37-9b5c-414d-8872-53f971a91e4c&smlid=3D7>= > FOCUS IVA < =20 =20 =20 =20 = <https://s3-eu-west-1.amazonaws.com/salesmanagoimg/f4jgdu4at36z2qr3/6eulj= 3cwr92piasr/3gn4xkjo17zok7is.png>=20 =20 =20 =20 =20 =09 =09 =09 FOLLOW US =09 =09 =09 =20 =20 =09 =20 = <https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.facebook.com%2= Ffiscoetasse&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm_medium=3D= email&utm_campaign=3DSM_dem_eBook_manuale_iva&smconv=3De1591e37-9b5c-414d= -8872-53f971a91e4c&smlid=3D9>=20 = <https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Ftwitter.com%2Ffisc= oeteasse&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm_medium=3Dema= il&utm_campaign=3DSM_dem_eBook_manuale_iva&smconv=3De1591e37-9b5c-414d-88= 72-53f971a91e4c&smlid=3D10>=20 = <https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.linkedin.com%2= Fcompany%2F2244726%2F&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm= _medium=3Demail&utm_campaign=3DSM_dem_eBook_manuale_iva&smconv=3De1591e37= -9b5c-414d-8872-53f971a91e4c&smlid=3D11>=20 = <https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.youtube.com%2F= user%2Fyoucorsi&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm_mediu= m=3Demail&utm_campaign=3DSM_dem_eBook_manuale_iva&smconv=3De1591e37-9b5c-= 414d-8872-53f971a91e4c&smlid=3D12>=20 = <https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.instagram.com%= 2Ffiscoetasse&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm_medium=3D= email&utm_campaign=3DSM_dem_eBook_manuale_iva&smconv=3De1591e37-9b5c-414d= -8872-53f971a91e4c&smlid=3D13>=20 =20 =20 =09 =20 =09 =09 =09 =20 =20 =09 =20 E-mail inviata a seguito di iscrizione a FISCOeTASSE.com - Puoi = scegliere quali newsletter ricevere, cambiare la tua e-mail e cancellare = la tua iscrizione = <https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fnewsletter.fiscoet= asse.com%2Fpreferences.php&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9= d&utm_medium=3Demail&utm_campaign=3DSM_dem_eBook_manuale_iva&smconv=3De15= 91e37-9b5c-414d-8872-53f971a91e4c&smlid=3D14> cliccando qui (secondo i = tuoi diritti previsti dall' art. 7 del codice della privacy) - Fisco e = Tasse SRL, Galleria del Pincio 1, Bologna - Diritti riserv = <https://www.salesmanago.pl/optOut.htm?uid=3D29617df7-c25a-4b16-bed4-f6f2= a8701f9d&sec=3D6596d030b1da340ec2e67985e62c8b2d841425567d19d435f6a42db40a= 331ba7&conversation=3De1591e37-9b5c-414d-8872-53f971a91e4c&optOutLanguage= =3Den&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&smconv=3De1591e37-9= b5c-414d-8872-53f971a91e4c&smlid=3D15&utm_source=3Dsalesmanago&utm_medium= =3Demail&utm_campaign=3DSM_dem_eBook_manuale_iva> ati. =20 =20 =09 =20 =20 ------=_NextPart_001_007A_01D64DF3.31C516C0 Content-Type: text/html; charset="UTF-8" Content-Transfer-Encoding: quoted-printable <html xmlns:v=3D"urn:schemas-microsoft-com:vml" = xmlns:o=3D"urn:schemas-microsoft-com:office:office" = xmlns:w=3D"urn:schemas-microsoft-com:office:word" = xmlns:m=3D"http://schemas.microsoft.com/office/2004/12/omml" = xmlns=3D"http://www.w3.org/TR/REC-html40"><head><meta = http-equiv=3DContent-Type content=3D"text/html; charset=3Dutf-8"><meta = name=3DGenerator content=3D"Microsoft Word 15 (filtered medium)"><!--[if = !mso]><style>v\:* {behavior:url(#default#VML);} o\:* {behavior:url(#default#VML);} w\:* {behavior:url(#default#VML);} .shape {behavior:url(#default#VML);} </style><![endif]--><title>Email</title><style><!-- /* Font Definitions */ @font-face {font-family:Helvetica; panose-1:2 11 6 4 2 2 2 2 2 4;} @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4;} @font-face {font-family:Calibri; panose-1:2 15 5 2 2 2 4 3 2 4;} @font-face {font-family:Verdana; panose-1:2 11 6 4 3 5 4 4 2 4;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {margin:0cm; margin-bottom:.0001pt; font-size:12.0pt; font-family:"Times New Roman",serif;} a:link, span.MsoHyperlink {mso-style-priority:99; color:blue; text-decoration:none none;} a:visited, span.MsoHyperlinkFollowed {mso-style-priority:99; color:purple; text-decoration:none none;} p {mso-style-priority:99; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; font-size:12.0pt; font-family:"Times New Roman",serif;} p.mso-hide, li.mso-hide, div.mso-hide {mso-style-name:mso-hide; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; font-size:12.0pt; font-family:"Times New Roman",serif; display:none;} p.preheader, li.preheader, div.preheader {mso-style-name:preheader; mso-margin-top-alt:auto; margin-right:0cm; mso-margin-bottom-alt:auto; margin-left:0cm; font-size:1.0pt; font-family:"Times New Roman",serif; display:none;} span.preheader1 {mso-style-name:preheader1; display:none;} span.StileMessaggioDiPostaElettronica21 {mso-style-type:personal-reply; font-family:"Calibri",sans-serif; color:#1F497D;} .MsoChpDefault {mso-style-type:export-only; font-size:10.0pt;} @page WordSection1 {size:612.0pt 792.0pt; margin:70.85pt 2.0cm 2.0cm 2.0cm;} div.WordSection1 {page:WordSection1;} --></style><!--[if gte mso 9]><xml> <o:shapedefaults v:ext=3D"edit" spidmax=3D"1027" /> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout v:ext=3D"edit"> <o:idmap v:ext=3D"edit" data=3D"1" /> </o:shapelayout></xml><![endif]--></head><body bgcolor=3Dwhitesmoke = lang=3DIT link=3Dblue vlink=3Dpurple><div class=3DWordSection1><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;= mso-fareast-language:EN-US'><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> </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'>Elle Elle Servizi = 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> </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> </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> = sabato 27 giugno 2020 07:14<br><b>A:</b> = elelserv@tin.it<br><b>Oggetto:</b> Manuale IVA: Tutte le = Novit=C3=A0<o:p></o:p></span></p></div></div><p = class=3DMsoNormal><o:p> </o:p></p><p class=3DMsoNormal><img = width=3D66 height=3D66 id=3D"_x0000_i1025" = src=3D"https://www.salesmanago.pl/api/f4jgdu4at36z2qr3/e1591e37-9b5c-414d= -8872-53f971a91e4c/29617df7-c25a-4b16-bed4-f6f2a8701f9d/t.gif"><span = class=3Dpreheader1><span style=3D'font-size:1.0pt'>Approfitta = dell'offerta che ti abbiamo riservato!</span></span> <o:p></o:p></p><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D"100%" = style=3D'width:100.0%;background:whitesmoke;border-collapse:collapse;bord= er-spacing:0'><tr><td width=3D5 = style=3D'width:3.75pt;background:white;padding:0cm 0cm 0cm 0cm'><p = class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span = style=3D'font-size:1.0pt'> <o:p></o:p></span></p></td><td = style=3D'padding:0cm 0cm 0cm 0cm;max-width:600px'><div><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D0 = style=3D'width:450.0pt;border-collapse:collapse'><tr><td width=3D601 = style=3D'width:450.0pt;background:white;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><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'><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'><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'><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> </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'> <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'> </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'> = <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 align=3Dright = style=3D'margin:0cm;margin-bottom:.0001pt;text-align:right'><a = href=3D"https://www.salesmanago.pl/email/messageView.htm?conversation=3De= 1591e37-9b5c-414d-8872-53f971a91e4c&co=3D29617df7-c25a-4b16-bed4-f6f2= a8701f9d&smlid=3D0"><u><span = style=3D'font-size:9.0pt;font-family:"Helvetica",sans-serif;color:black'>= Versione = Web</span></u></a><o:p></o:p></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'> = <o:p></o:p></span></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'> <o:p></o:p></span></p></td><td = style=3D'padding:0cm 0cm 0cm 0cm;height:7.5pt'></td><td = style=3D'padding:0cm 0cm 0cm = 0cm;height:7.5pt'></td></tr></table></td></tr></table></div></td></tr></t= able></div><p class=3DMsoNormal><o:p> </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=3D50 valign=3Dtop style=3D'width:37.5pt;padding:0cm 0cm 0cm = 0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 align=3Dleft width=3D0 = style=3D'width:37.5pt;border-collapse:collapse;border-spacing:0'><tr = style=3D'height:.75pt'><td width=3D50 valign=3Dtop = style=3D'width:37.5pt;padding:0cm 0cm 0cm 0cm;height:.75pt'><p = class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span = style=3D'font-size:1.0pt'> = <o:p></o:p></span></p></td></tr></table></td><td width=3D501 = valign=3Dtop style=3D'width:375.0pt;padding:0cm 0cm 0cm = 0cm;-webkit-text-size-adjust:none'><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 align=3Dleft = style=3D'border-collapse:collapse;border-spacing:0'><tr = style=3D'height:15.0pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:15.0pt'><p class=3DMsoNormal><span = style=3D'font-size:1.0pt'> <o:p></o:p></span></p></td></tr><tr><td = width=3D500 valign=3Dtop style=3D'width:375.0pt;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:500px;border-spacin= g:0'><tr><td width=3D500 valign=3Dtop style=3D'width:375.0pt;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=3D250 = id=3D"_x0000_i1026" = src=3D"https://s3-eu-west-1.amazonaws.com/salesmanagoimg/f4jgdu4at36z2qr3= /6eulj3cwr92piasr/wn7vkuusjafbatkc.png"></span></a><o:p></o:p></p></td></= tr></table></div></td></tr><tr style=3D'height:22.5pt'><td = style=3D'padding:0cm 0cm 0cm = 0cm;height:22.5pt;-webkit-text-size-adjust:none'><p = class=3DMsoNormal><span = style=3D'font-size:1.0pt'> <o:p></o:p></span></p></td></tr></table><= /td><td width=3D50 valign=3Dtop style=3D'width:37.5pt;padding:0cm 0cm = 0cm 0cm;-webkit-text-size-adjust:none'><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 align=3Dleft width=3D0 = style=3D'width:37.5pt;border-collapse:collapse;border-spacing:0'><tr = style=3D'height:.75pt'><td width=3D50 valign=3Dtop = style=3D'width:37.5pt;padding:0cm 0cm 0cm 0cm;height:.75pt'><p = class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span = style=3D'font-size:1.0pt'> = <o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr= ></table></div><p class=3DMsoNormal><o:p> </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'> <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%2F42695-manuale-iva-2020-ebook.html&am= p;smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm_medium=3Demail&= amp;utm_campaign=3DSM_dem_eBook_manuale_iva&smconv=3De1591e37-9b5c-41= 4d-8872-53f971a91e4c&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/505slvl4hd7yg0ti.png" alt=3D"Manuale = IVA"></span></a><o:p></o:p></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'> = <o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr= ></table></div><p class=3DMsoNormal><o:p> </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> </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'> <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'> <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 "Manuale IVA" > 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'> <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'> = <o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr= ></table></div><p class=3DMsoNormal><o:p> </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'> <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'> </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'> = <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-size:13.5pt;font-family:"Verdana",sans-serif;color:#444444'= >Manuale in pdf di 260 pagine sulla disciplina dell'Imposta sul valore = aggiunto e la sua applicabilit=C3=A0 nelle varie = casistiche:</span><o:p></o:p></p><p = style=3D'margin:0cm;margin-bottom:.0001pt'><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:#444444'= >=E2=80=A2 Operazioni imponibili</span><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:#444444'= >=E2=80=A2 Operazioni fuori campo IVA</span><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:#444444'= >=E2=80=A2 Operazioni esenti</span><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:#444444'= >=E2=80=A2 Operazioni intra ed extra comunitarie</span><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:#444444'= >=E2=80=A2 La detrazione = dell=E2=80=99IVA</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'> = <o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr= ></table></div><p class=3DMsoNormal><o:p> </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= /6eulj3cwr92piasr/syciuqkyinfv9nt5.jpg"></span></a><o:p></o:p></p></td></= tr></table></div></td></tr></table></td></tr></table></div></td></tr></ta= ble></div><p class=3DMsoNormal><o:p> </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'> <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'> <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 gte = vml 1]><v:roundrect id=3D"_x0000_s1026" = href=3D"https://www.fiscoetasse.com/BusinessCenter/scheda/42695-manuale-i= va-2020-ebook.html?smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&sm= conv=3De1591e37-9b5c-414d-8872-53f971a91e4c&smlid=3D2&utm_source=3D= salesmanago&utm_medium=3Demail&utm_campaign=3DSM_dem_eBook_manual= e_iva" = style=3D'width:262.5pt;height:45.75pt;mso-left-percent:-10001;mso-top-per= cent:-10001;mso-position-horizontal:absolute;mso-position-horizontal-rela= tive:char;mso-position-vertical:absolute;mso-position-vertical-relative:l= ine;mso-left-percent:-10001;mso-top-percent:-10001;v-text-anchor:middle' = arcsize=3D"5243f" o:button=3D"t" fillcolor=3D"#ff6e00" = strokecolor=3D"white"> <v:textbox inset=3D"0,0,0,0"> <![if !mso]><table cellpadding=3D0 cellspacing=3D0 = width=3D"100%"><tr><td><![endif]><div><p class=3DMsoNormal = align=3Dcenter style=3D'text-align:center'><b><u><span = style=3D'font-size:18.0pt;font-family:"Verdana",sans-serif;color:white'>S= COPRI ORA</span></u></b><span style=3D'color:white'> = <o:p></o:p></span></p></div><![if = !mso]></td></tr></table><![endif]></v:textbox> <w:wrap type=3D"none"/> <w:anchorlock/> </v:roundrect><![endif]--><![if !vml]><span = style=3D'mso-ignore:vglayout'><map name=3DMicrosoftOfficeMap0><area = shape=3DPolygon coords=3D"9, 4, 3, 9, 3, 60, 9, 65, 350, 65, 353, 60, = 353, 9, 350, 4, 9, 4" = href=3D"https://www.fiscoetasse.com/BusinessCenter/scheda/42695-manuale-i= va-2020-ebook.html?smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&sm= conv=3De1591e37-9b5c-414d-8872-53f971a91e4c&smlid=3D2&utm_source=3D= salesmanago&utm_medium=3Demail&utm_campaign=3DSM_dem_eBook_manual= e_iva"></map><img border=3D0 width=3D356 height=3D67 = src=3D"cid:image001.png@01D64DF3.308C48A0" = usemap=3D"#MicrosoftOfficeMap0" alt=3D"Rettangolo arrotondato: SCOPRI = ORA " v:shapes=3D"_x0000_s1026"></span><![endif]><!--[if gte vml = 1]><v:shapetype id=3D"_x0000_t75" coordsize=3D"21600,21600" o:spt=3D"75" = o:preferrelative=3D"t" path=3D"m@4@5l@4@11@9@11@9@5xe" filled=3D"f" = stroked=3D"f"> <v:stroke joinstyle=3D"miter" /> <v:formulas> <v:f eqn=3D"if lineDrawn pixelLineWidth 0" /> <v:f eqn=3D"sum @0 1 0" /> <v:f eqn=3D"sum 0 0 @1" /> <v:f eqn=3D"prod @2 1 2" /> <v:f eqn=3D"prod @3 21600 pixelWidth" /> <v:f eqn=3D"prod @3 21600 pixelHeight" /> <v:f eqn=3D"sum @0 0 1" /> <v:f eqn=3D"prod @6 1 2" /> <v:f eqn=3D"prod @7 21600 pixelWidth" /> <v:f eqn=3D"sum @8 21600 0" /> <v:f eqn=3D"prod @7 21600 pixelHeight" /> <v:f eqn=3D"sum @10 21600 0" /> </v:formulas> <v:path o:extrusionok=3D"f" gradientshapeok=3D"t" o:connecttype=3D"rect" = /> <o:lock v:ext=3D"edit" aspectratio=3D"t" /> </v:shapetype><![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> </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%2F42695-manuale-iva-2020-ebook.html&am= p;smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm_medium=3Demail&= amp;utm_campaign=3DSM_dem_eBook_manuale_iva&smconv=3De1591e37-9b5c-41= 4d-8872-53f971a91e4c&smlid=3D5" target=3D"_blank"><span = style=3D'color:white'><o:p></o:p></span></a></p><p class=3DMsoNormal = align=3Dcenter = style=3D'text-align:center;background:#FF6E00'><b><u><span = style=3D'font-size:18.0pt;font-family:"Verdana",sans-serif;color:white'><= a = href=3D"https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoet= asse.com%2FBusinessCenter%2Fscheda%2F42695-manuale-iva-2020-ebook.html&am= p;smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm_medium=3Demail&= amp;utm_campaign=3DSM_dem_eBook_manuale_iva&smconv=3De1591e37-9b5c-41= 4d-8872-53f971a91e4c&smlid=3D5" target=3D"_blank"><u><span = style=3D'color:white'>SCOPRI ORA</span></u><span = style=3D'font-size:12.0pt;font-family:"Times New = Roman",serif;color:white;font-weight:normal'> = <o:p></o:p></span></a></span></u></b></p><p class=3DMsoNormal = align=3Dcenter = style=3D'text-align:center'><o:p> </o:p></p></td></tr></table></div>= </td></tr></table></div></div></td></tr></table></td></tr></table></div><= div><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'> <o:p></o:p></p></div></td></tr><tr = style=3D'height:18.75pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:18.75pt;-webkit-text-size-adjust:none'><p = class=3DMsoNormal><span = style=3D'font-size:1.0pt'> <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'> = <o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr= ></table></div><p class=3DMsoNormal><o:p> </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:dashed #BDBDBD = 1.0pt;padding:0cm 0cm 0cm 0cm;max-width: = 600px;border-spacing:0'></td></tr></table></div></td></tr><tr = style=3D'height:13.5pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:13.5pt'></td></tr></table></div></td></tr></table></div></td><= /tr></table></td></tr></table></div></td></tr></table></div><p = class=3DMsoNormal><o:p> </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:11.25pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:11.25pt'><p class=3DMsoNormal><span = style=3D'font-size:1.0pt'> <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'> </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'> = <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:26.25pt'><p align=3Dcenter = style=3D'margin:0cm;margin-bottom:.0001pt;text-align:center'><a = href=3D"https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoet= asse.com%2FBusinessCenter%2Ffocus%2Fiva_ebook_fogli_di_calcolo&smclie= nt=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm_medium=3Demail&utm_= campaign=3DSM_dem_eBook_manuale_iva&smconv=3De1591e37-9b5c-414d-8872-= 53f971a91e4c&smlid=3D6"><b><u><span = style=3D'font-size:18.0pt;font-family:"Verdana",sans-serif;color:black'>T= utte le novit=C3=A0 sull'IVA: eBook e Tools = </span></u></b></a><o:p></o:p></p><p align=3Dcenter = style=3D'margin:0cm;margin-bottom:.0001pt;text-align:center'><a = href=3D"https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoet= asse.com%2FBusinessCenter%2Ffocus%2Fiva_ebook_fogli_di_calcolo&smclie= nt=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm_medium=3Demail&utm_= campaign=3DSM_dem_eBook_manuale_iva&smconv=3De1591e37-9b5c-414d-8872-= 53f971a91e4c&smlid=3D7"><b><u><span = style=3D'font-size:18.0pt;font-family:"Verdana",sans-serif;color:black'>&= gt; FOCUS IVA = <</span></u></b></a><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'> = <o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr= ></table></div><p class=3DMsoNormal><o:p> </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=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm = 0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 align=3Dleft width=3D0 = style=3D'width:7.5pt;border-collapse:collapse;border-spacing:0'><tr = style=3D'height:.75pt'><td width=3D10 valign=3Dtop = style=3D'width:7.5pt;padding:0cm 0cm 0cm 0cm;height:.75pt'><p = class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span = style=3D'font-size:1.0pt'> = <o:p></o:p></span></p></td></tr></table></td><td width=3D581 = valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm = 0cm;-webkit-text-size-adjust:none'><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 align=3Dleft = style=3D'border-collapse:collapse;border-spacing:0'><tr = style=3D'height:15.0pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:15.0pt'><p class=3DMsoNormal><span = style=3D'font-size:1.0pt'> <o:p></o:p></span></p></td></tr><tr><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"" target=3D"_blank"><span = style=3D'font-size:7.5pt'><img border=3D0 width=3D150 = id=3D"_x0000_i1030" = src=3D"https://s3-eu-west-1.amazonaws.com/salesmanagoimg/f4jgdu4at36z2qr3= /6eulj3cwr92piasr/3gn4xkjo17zok7is.png"></span></a><o:p></o:p></p></td></= tr></table></div></td></tr><tr style=3D'height:11.25pt'><td = style=3D'padding:0cm 0cm 0cm = 0cm;height:11.25pt;-webkit-text-size-adjust:none'><p = class=3DMsoNormal><span = style=3D'font-size:1.0pt'> <o:p></o:p></span></p></td></tr></table><= /td><td width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm = 0cm;-webkit-text-size-adjust:none'><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 align=3Dleft width=3D0 = style=3D'width:7.5pt;border-collapse:collapse;border-spacing:0'><tr = style=3D'height:.75pt'><td width=3D10 valign=3Dtop = style=3D'width:7.5pt;padding:0cm 0cm 0cm 0cm;height:.75pt'><p = class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span = style=3D'font-size:1.0pt'> = <o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr= ></table></div><p class=3DMsoNormal><o:p> </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:15.0pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:15.0pt'><p class=3DMsoNormal><span = style=3D'font-size:1.0pt'> <o:p></o:p></span></p></td></tr><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 style=3D'max-width:600px;border-spacing:0'><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'><tr = style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr><tr><td width=3D240 valign=3Dtop = 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: = 240px;border-spacing:0'><tr><td width=3D"100%" valign=3Dtop = style=3D'width:100.0%;border:none;border-top:dashed #BDBDBD = 1.0pt;padding:0cm 0cm 0cm 0cm;max-width: = 240px;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><td width=3D120 = 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= C'>FOLLOW US</span></b><o:p></o:p></p></td><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;max-width:600px;border-spa= cing:0'><tr style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr><tr><td width=3D240 valign=3Dtop = 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: = 240px;border-spacing:0'><tr><td width=3D"100%" valign=3Dtop = style=3D'width:100.0%;border:none;border-top:dashed #BDBDBD = 1.0pt;padding:0cm 0cm 0cm 0cm;max-width: = 240px;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> </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:11.25pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:11.25pt'><p class=3DMsoNormal><span = style=3D'font-size:1.0pt'> <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'> </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'> = <o:p></o:p></span></p></td><td width=3D580 valign=3Dtop = style=3D'width:435.0pt;padding:0cm 0cm 0cm 0cm;max-width: 250px'><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;border-spacing:0'><div align=3Dcenter><table = class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 = width=3D0 style=3D'width:0cm;border-collapse:collapse'><tr = style=3D'max-width: 250px;border-spacing:0'><td width=3D250 valign=3Dtop = style=3D'width:187.5pt;padding:0cm 0cm 0cm 0cm;max-width:49px'><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:250px;border-spa= cing:0'><tr style=3D'max-width: 250px'><td width=3D"100%" valign=3Dtop = style=3D'width:100.0%;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><td width=3D54 = valign=3Dtop style=3D'width:187.5pt;padding:0cm 0cm 0cm 0cm'><table = class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 = align=3Dleft width=3D0 = style=3D'width:36.75pt;border-collapse:collapse;max-width:49px;border-spa= cing:0'><tr><td width=3D49 valign=3Dtop = style=3D'width:36.75pt;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.faceboo= k.com%2Ffiscoetasse&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&a= mp;utm_medium=3Demail&utm_campaign=3DSM_dem_eBook_manuale_iva&smc= onv=3De1591e37-9b5c-414d-8872-53f971a91e4c&smlid=3D9"><span = style=3D'font-size:7.5pt'><img border=3D0 width=3D49 id=3D"_x0000_i1031" = src=3D"https://s3-eu-west-1.amazonaws.com/salesmanago/000creator/set30_14= 0_30/square_black/facebook.png" alt=3D"Follow on = facebook"></span></a><o:p></o:p></p></td></tr></table></td></tr><td = width=3D49 valign=3Dtop style=3D'width:36.75pt;padding:0cm 0cm 0cm = 0cm;max-width:49px'><table class=3DMsoNormalTable border=3D0 = cellspacing=3D0 cellpadding=3D0 align=3Dleft width=3D0 = style=3D'width:36.75pt;border-collapse:collapse;max-width:49px;border-spa= cing:0'><tr><td width=3D49 valign=3Dtop = style=3D'width:36.75pt;padding:0cm 0cm 0cm 0cm;max-width:49px'><p = class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><a = href=3D"https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Ftwitter.com= %2Ffiscoeteasse&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&u= tm_medium=3Demail&utm_campaign=3DSM_dem_eBook_manuale_iva&smconv=3D= e1591e37-9b5c-414d-8872-53f971a91e4c&smlid=3D10"><span = style=3D'font-size:7.5pt'><img border=3D0 width=3D49 id=3D"_x0000_i1032" = src=3D"https://s3-eu-west-1.amazonaws.com/salesmanago/000creator/set30_14= 0_30/square_black/twitter.png" alt=3D"Follow on = twitter"></span></a><o:p></o:p></p></td></tr></table></td><td width=3D49 = valign=3Dtop style=3D'width:36.75pt;padding:0cm 0cm 0cm = 0cm;max-width:49px'><table class=3DMsoNormalTable border=3D0 = cellspacing=3D0 cellpadding=3D0 align=3Dleft width=3D0 = style=3D'width:36.75pt;border-collapse:collapse;max-width:49px;border-spa= cing:0'><tr><td width=3D49 valign=3Dtop = style=3D'width:36.75pt;padding:0cm 0cm 0cm 0cm;max-width:49px'><p = class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><a = href=3D"https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.linkedi= n.com%2Fcompany%2F2244726%2F&smclient=3D29617df7-c25a-4b16-bed4-f6f2a= 8701f9d&utm_medium=3Demail&utm_campaign=3DSM_dem_eBook_manuale_iv= a&smconv=3De1591e37-9b5c-414d-8872-53f971a91e4c&smlid=3D11"><span= style=3D'font-size:7.5pt'><img border=3D0 width=3D49 = id=3D"_x0000_i1033" = src=3D"https://s3-eu-west-1.amazonaws.com/salesmanago/000creator/set30_14= 0_30/square_black/linkedin.png" alt=3D"Follow on = linkedin"></span></a><o:p></o:p></p></td></tr></table></td><td = width=3D49 valign=3Dtop style=3D'width:36.75pt;padding:0cm 0cm 0cm = 0cm;max-width:49px'><table class=3DMsoNormalTable border=3D0 = cellspacing=3D0 cellpadding=3D0 align=3Dleft width=3D0 = style=3D'width:36.75pt;border-collapse:collapse;max-width:49px;border-spa= cing:0'><tr><td width=3D49 valign=3Dtop = style=3D'width:36.75pt;padding:0cm 0cm 0cm 0cm;max-width:49px'><p = class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><a = href=3D"https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.youtube= .com%2Fuser%2Fyoucorsi&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9= d&utm_medium=3Demail&utm_campaign=3DSM_dem_eBook_manuale_iva&= smconv=3De1591e37-9b5c-414d-8872-53f971a91e4c&smlid=3D12"><span = style=3D'font-size:7.5pt'><img border=3D0 width=3D49 id=3D"_x0000_i1034" = src=3D"https://s3-eu-west-1.amazonaws.com/salesmanago/000creator/set30_14= 0_30/square_black/youtube.png" alt=3D"Follow on = youtube"></span></a><o:p></o:p></p></td></tr></table></td><td width=3D49 = valign=3Dtop style=3D'width:36.75pt;padding:0cm 0cm 0cm = 0cm;max-width:49px'><table class=3DMsoNormalTable border=3D0 = cellspacing=3D0 cellpadding=3D0 align=3Dleft width=3D0 = style=3D'width:36.75pt;border-collapse:collapse;max-width:49px;border-spa= cing:0'><tr><td width=3D49 valign=3Dtop = style=3D'width:36.75pt;padding:0cm 0cm 0cm 0cm;max-width:49px'><p = class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><a = href=3D"https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.instagr= am.com%2Ffiscoetasse&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&= amp;utm_medium=3Demail&utm_campaign=3DSM_dem_eBook_manuale_iva&sm= conv=3De1591e37-9b5c-414d-8872-53f971a91e4c&smlid=3D13"><span = style=3D'font-size:7.5pt'><img border=3D0 width=3D49 id=3D"_x0000_i1035" = src=3D"https://s3-eu-west-1.amazonaws.com/salesmanago/000creator/set30_14= 0_30/square_black/istagram.png" alt=3D"Follow on = istagram"></span></a><o:p></o:p></p></td></tr></table></td></table></tabl= e></div></td></tr></table></div></td></tr></table></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'> <o:p></o:p></span></p></td></tr><tr = style=3D'height:11.25pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:11.25pt;-webkit-text-size-adjust:none'><p = class=3DMsoNormal><span = style=3D'font-size:1.0pt'> <o:p></o:p></span></p></td><td = style=3D'padding:0cm 0cm 0cm 0cm;height:11.25pt'></td><td = style=3D'padding:0cm 0cm 0cm = 0cm;height:11.25pt'></td></tr></table></td></tr></table></div></td></tr><= /table></div><p class=3DMsoNormal><o:p> </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:dashed #BDBDBD = 1.0pt;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> </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:15.0pt'><td style=3D'padding:0cm 0cm 0cm = 0cm;height:15.0pt'><p class=3DMsoNormal><span = style=3D'font-size:1.0pt'> <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'> </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'> = <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 align=3Dcenter = style=3D'margin:0cm;margin-bottom:.0001pt;text-align:center'><span = style=3D'font-size:7.5pt;font-family:"Helvetica",sans-serif;color:#888888= '>E-mail inviata a seguito di iscrizione a FISCOeTASSE.com - Puoi = scegliere quali newsletter ricevere, cambiare la tua e-mail e cancellare = la tua iscrizione </span><a = href=3D"https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fnewsletter.= fiscoetasse.com%2Fpreferences.php&smclient=3D29617df7-c25a-4b16-bed4-= f6f2a8701f9d&utm_medium=3Demail&utm_campaign=3DSM_dem_eBook_manua= le_iva&smconv=3De1591e37-9b5c-414d-8872-53f971a91e4c&smlid=3D14">= <u><span = style=3D'font-size:7.5pt;font-family:"Helvetica",sans-serif;color:#0066CC= '>cliccando qui</span></u></a><span = style=3D'font-size:7.5pt;font-family:"Helvetica",sans-serif;color:#888888= '> (secondo i tuoi diritti previsti dall' art. 7 del codice della = privacy) - Fisco e Tasse SRL, Galleria del Pincio 1, Bologna - Diritti = riserv</span><a = href=3D"https://www.salesmanago.pl/optOut.htm?uid=3D29617df7-c25a-4b16-be= d4-f6f2a8701f9d&sec=3D6596d030b1da340ec2e67985e62c8b2d841425567d19d43= 5f6a42db40a331ba7&conversation=3De1591e37-9b5c-414d-8872-53f971a91e4c= &optOutLanguage=3Den&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701= f9d&smconv=3De1591e37-9b5c-414d-8872-53f971a91e4c&smlid=3D15&= utm_source=3Dsalesmanago&utm_medium=3Demail&utm_campaign=3DSM_dem= _eBook_manuale_iva"><span = style=3D'font-size:7.5pt;font-family:"Helvetica",sans-serif;color:#888888= '>ati.</span></a><o:p></o:p></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'> = <o:p></o:p></span></p></td></tr><tr style=3D'height:15.0pt'><td = style=3D'padding:0cm 0cm 0cm = 0cm;height:15.0pt;-webkit-text-size-adjust:none'><p = class=3DMsoNormal><span = style=3D'font-size:1.0pt'> <o:p></o:p></span></p></td><td = style=3D'padding:0cm 0cm 0cm 0cm;height:15.0pt'></td><td = style=3D'padding:0cm 0cm 0cm = 0cm;height:15.0pt'></td></tr></table></td></tr></table></div></td></tr></= table></div></td></tr></table></div></div><td width=3D5 = style=3D'width:3.75pt;background:white;padding:0cm 0cm 0cm 0cm'><p = class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span = style=3D'font-size:1.0pt'> <o:p></o:p></span></p></td></td></table><= /tr><p class=3DMsoNormal><o:p> </o:p></p></div></div></body></html> ------=_NextPart_001_007A_01D64DF3.31C516C0-- ------=_NextPart_000_0079_01D64DF3.31C516C0 Content-Type: image/png; name="image001.png" Content-Transfer-Encoding: base64 Content-ID: <image001.png@01D64DF3.308C48A0> iVBORw0KGgoAAAANSUhEUgAAAWQAAABDCAYAAACrxX8aAAAAAXNSR0ICQMB9xQAAAAlwSFlzAAAO xAAADsQBlSsOGwAAABl0RVh0U29mdHdhcmUATWljcm9zb2Z0IE9mZmljZX/tNXEAAAUlSURBVHja 7d29axNhHMDxjkIJdOzYsaOjWzp27OhYHBsQRweHdnAQweEG/QusgyDoYhA3BxfFQaGFxsEXpKZq q61SK/TnJSomued57nmee+4t9w18JtNr7pH73pMnd+nMxsbGDACgfAwCAFQ5yCIyF1uV48ObcrT3 AgAQgMh6bCV2xirI8ROX5bDfl+d3DuXeJZFoCQAQwsO4x9uPDuI4v4lbe9YY5PgJS/Lh1b5cmRe5 OAMAyMPVRZH+zm7c3EVlkIfLFN9238v6AoMFAHm7cU7k6NOWLsgrw6k0AwUAxdjrHYwuXfwP8s/j 6/LgMgMEAEV5ef9rHOTzySB//3xXbq8yQABQlMHFEyKrBBkACDIAgCADAEEGABBkACDIAACCDAAE GQBAkAGAIAMACDIAEGQAAEEGAIIMACDIAECQAQCFB/mUIJemtdYV06MXta220456mbdhei3dtVbq z3fMu2L9mly2IzuRtGdb2bbT7eT6/xh67Ez77PLabF4X8nP6bJMgV4UpoC4Bc9qO5kB22UawkBqi 4LMd1esqIshljp3tiVa77QAnIhDkxsU4c3AMQfYJge5A9tqW9CRqB3hNirjnHeTyxy59ltua7Yhh 7i6dWWbJBLnJSxTtSHoWoWzNtiXa0QfZ9m3oWPwnfo96G+MHqe6AtprZ2p4AJiIVajuu28y+RFH+ 2LkuibFsQZAbzScMg58ZDbL6QE/ONBMngZHfpd6GesZk+1ybfZs80ai25b0dl/XkDEGu1Nil7Efq zDvjiQkEebqC7PG2UTXrSVtPHEZ5NMiKbZhmSzbPt41ecsmmZkEuaexc9zn5biw+aUdd6xM5CHID g+weiOQ23A8q1xODcqbnsdQQLsjpryevIJc1dq77nBjn4TaT27D9cBAEefrWkNdsP71RR9bnbWuI bdj8jPcszzFO6mUP80kpVJDLGjvXfVY9/194Q6+ngyBP5yzZ4oOXOgdZHZUMV0c4zPJqF+SM+6xc rmjrlqtYtiDIRNkryrUKstWOdTKOjV1MpivI6fusXq5oeS19gCCzhCHqdcqpCnKIa3It932qgpz6 +9LXiUN8uAyCPP2B1rytH50V1eZDPc+gmOKp+h02H0rV+UM91322P8mbl45AkBsQW7t4mtb5vC57 G0Qh5bI314Pc97K3LPF0udkiryAXPXau++x71x/LFgS5sbPf1IAmDuL/szDnG0P+Pb8CN4ZkDbJ+ Bmiepdb9xhDbfTbfKm23LMaxSpCbuxyhmJUob6+eeJ7u+zCy3zo9HvbQt/+GCLJ2/0u/dTrfsbPZ Z5crKFxvcAFBbsj6sN/MpfJfLpRjkHVjOfrOo9ZfLhRqn0138qlOGFyTTJAJsltEbWbKLjHI7Ssk cwyy9p2E8cPP8GunRY+daZ9V/+Z8fTbXJBPkZsY5Za3PMRKmMNi+DQ3+Jes5B1m/33+iUusvqPfY 52635xxXnw+IkXOQ+RNOAFAw/qYeAFQ8yCxZFIQHj7o8OF7LW7IgyASZBw+CXJEgs2QBABVZsiDI AECQAYAgE2QAIMgAAIIMAAQZAECQAYAgAwAIMgAQZAAAQQaAaQiyyGV5fO0XgwQABdl+dBC3d0UV 5GV5/WSfQQKAghz2BzPkhUSQh1E+2nsh0RKDBAB527xwIt8+3htt8HiQ41LHxe7LrWUGCwDyjPGX d1txc+e0Qf4b5fk4yk+HU+m3z/YBAAGd/DgezIwnY6wM8thsWWQJABDUnK672iADAIrFIABARfwG IBn2DmbMyNMAAAAASUVORK5CYII= ------=_NextPart_000_0079_01D64DF3.31C516C0--
修改文件时间
将文件时间修改为当前时间的前一年
删除文件