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Return-Path: elelserv@tin.it Received: from smtpfree.interhost.it (smtpfree.interhost.it [89.31.73.55]) by mail.planetline.it with ESMTP ; Mon, 15 Jun 2020 08:55:34 +0200 Received: by smtpfree.interhost.it (Postfix, from userid 1000) id 91221A082B; Mon, 15 Jun 2020 08:55:34 +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 B2384A01A7; Mon, 15 Jun 2020 08:55:23 +0200 (CEST) From: "Elle Elle Lavoro" <elelserv@tin.it> To: <claudia@elelserv.it>, <contabile@elelserv.it>, <luigi@elelserv.it>, <seddlex@elelserv.it> References: <mnid2m.2169.995611.16397.0.12556.c4225475805._@mn1.newsfiscoetasse.it> In-Reply-To: <mnid2m.2169.995611.16397.0.12556.c4225475805._@mn1.newsfiscoetasse.it> Subject: I: Rassegna Fiscale Settimanale Date: Mon, 15 Jun 2020 08:55:23 +0200 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di locazione non = percepiti = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&h=3D1n9fqmnb= 43htjbvfdv0f8gs8vb&i=3D23p&iw=3D1&p=3DH787464324&s=3Dlp&sn=3Da0n&z=3D671v= > =20 =09 =20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d2_= c1.gif>=20 Credito d'imposta APE nella dichiarazione dei redditi 2020 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&h=3D1rkmus2l= eqniefd5tlt74fdha5&i=3D23p&iw=3D1&p=3DH787464346&s=3Dlp&sn=3Da0n&z=3D6720= > =20 =09 =20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d2_= c1.gif>=20 Credito d'imposta per l'incremento dell'occupazione nella dichiarazione = 2020 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&h=3Dvugliv4u= iep1ur3080slkuo0p&i=3D23p&iw=3D1&p=3DH787464347&s=3Dlp&sn=3Da0n&z=3D6721>= =20 =09 =20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d2_= c1.gif>=20 Decreto Liquidit=C3=A0 convertito in legge e farmaci ad uso = 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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d1_= c1.gif>=20 =09 12/06/2020 =09 =20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d2_= c1.gif>=20 Acconti d'imposta con il metodo previsionale: ammesso errore del 20% = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&h=3Dafraum9c= gc0jbiehjtds96gj8&i=3D23p&iw=3D1&p=3DH787464378&s=3Dlp&sn=3Da0n&z=3D672b>= =20 =09 =20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d2_= c1.gif>=20 Fac-simile Autofattura per servizi bancari e finanziari esteri = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&h=3D3p60qrga= 74hv54a90i5jioeoh3&i=3D23p&iw=3D1&p=3DH787464379&s=3Dlp&sn=3Da0n&z=3D672c= > =20 =09 =20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d2_= c1.gif>=20 Detraibilit=C3=A0 ai fini IVA dei beni oggetto di erogazioni liberali = per il covid = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&h=3D1g5oms2a= 4h9e769l5h21nfbhvd&i=3D23p&iw=3D1&p=3DH787464380&s=3Dlp&sn=3Da0n&z=3D672d= > =20 =09 =20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d2_= c1.gif>=20 Credito di imposta per la partecipazione non goduta a fiere = internazionali = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&h=3D1g2fgqbn= bfvmni3h7ilehajete&i=3D23p&iw=3D1&p=3DH787464381&s=3Dlp&sn=3Da0n&z=3D672e= > =20 =09 =20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d2_= c1.gif>=20 Interventi edilizi e riqualificazione energetica: attenzione alla = detrazione = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&h=3D32sl3gac= 89vr8diuvco3sfrffq&i=3D23p&iw=3D1&p=3DH787464382&s=3Dlp&sn=3Da0n&z=3D672f= > =20 =09 =20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d2_= c1.gif>=20 Riaperture e novit=C3=A0: luned=C3=AC 15 giugno riaprono centri estivi e 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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/1gi= ornaliera_r4_c7.gif>=20 =09 eBook Incentivi e regole per ripartire in sicurezza + foglio di calcolo = in excel per determinare l'importo del contributo a fondo perduto per le = imprese=20 =20 Prezzo: 29,90 =E2=82=AC (al posto di 41,72 =E2=82=AC )=20 =20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&h=3Dt16878lu= ni20o4p3romvd1sfv&i=3D23p&iw=3D1&p=3DH787464386&s=3Dlp&sn=3Da0n&z=3D672i>= Scopri la promozione!=20 =09 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/1gi= ornaliera_r6_c4.gif>=20 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/1gi= ornaliera_r6_c8.gif>=20 =20 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/gio= rnaliera_r14_c2.gif>=20 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/gio= rnaliera_r14_c4.gif>=20 Speciali=20 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/gio= rnaliera_r4_c7.gif>=20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d1_= c1.gif>=20 =09 12/06/2020 =09 =20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d2_= c1.gif>=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&h=3Dqgaifvk0= j705u70msuj3bkvvm&i=3D23p&iw=3D1&p=3DH787464408&s=3Dlp&sn=3Da0n&z=3D672j>= Il commercialista e il suo ruolo nella crisi post epidemica=20 =09 =09 Il professor Raffaele D'Alessio traccia il profilo ideale del = commercialista che dovr=C3=A0 sostenere le PMI nell'affrontare la crisi = post epidemica.=20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d1_= c1.gif>=20 =09 11/06/2020 =09 =20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d2_= c1.gif>=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&h=3D30to5ojn= q54vlcsihqsv41b28n&i=3D23p&iw=3D1&p=3DH787464409&s=3Dlp&sn=3Da0n&z=3D672k= > L'accertamento parziale non costituisce una casistica indipendente=20 =09 =09 Accertamento tributario parziale: le caratteristiche e i limiti = applicativi secondo la Cassazione=20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d1_= c1.gif>=20 =09 11/06/2020 =09 =20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d2_= c1.gif>=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&h=3D35d5p20m= b8ad44hhm7fdvticla&i=3D23p&iw=3D1&p=3DH787464410&s=3Dlp&sn=3Da0n&z=3D672l= > CCNL commercio: testo, retribuzioni, livelli=20 =09 =09 Testo Contratto Confcommercio terziario prorogato al 31.12.19 Minimi = retributivi, apprendistato, contratti a termine, mansioni, preavviso.=20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d1_= c1.gif>=20 =09 10/06/2020 =09 =20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d2_= c1.gif>=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&h=3D2b492ot7= 0u21hqo02f9u9m9nh&i=3D23p&iw=3D1&p=3DH787464411&s=3Dlp&sn=3Da0n&z=3D672m>= Contraddittorio preventivo obbligatorio: tutela e limiti=20 =09 =09 Considerazioni sul diritto al contraddittorio preventivo e gli = orientamenti non uniformi della giurisprudenza=20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d1_= c1.gif>=20 =09 10/06/2020 =09 =20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d2_= c1.gif>=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&h=3D19p2a6b6= 1k7o0gb2asb7gil1kq&i=3D23p&iw=3D1&p=3DH787464412&s=3Dlp&sn=3Da0n&z=3D672n= > Il trattamento delle perdite d'esercizio nelle SRL=20 =09 =09 Al sorgere di una perdita d'esercizio il Codice civile prescrive = determinati comportamenti in capo ad Amministratori e Assemblea=20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d1_= c1.gif>=20 =09 10/06/2020 =09 =20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d2_= c1.gif>=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&h=3D1i3i2hu0= oqr8dan1pne8s7jhr2&i=3D23p&iw=3D1&p=3DH787464413&s=3Dlp&sn=3Da0n&z=3D672o= > Finanziamenti bancari per le PMI salgono da 25 a 30.000 euro e altre = novit=C3=A0=20 =09 =09 Cambia il DL Liquidit=C3=A0: finanziamenti bancari per la liquidit=C3=A0 = fino a 30.000 euro, ampliamento della platea dei beneficiari, e durata = fino a 10 anni=20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d1_= c1.gif>=20 =09 10/06/2020 =09 =20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d2_= c1.gif>=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&h=3Di2ufcmmu= 5tecakblrih7k7m89&i=3D23p&iw=3D1&p=3DH787464414&s=3Dlp&sn=3Da0n&z=3D672p>= CCNL metalmeccanici:ecco i nuovi minimi 2020=20 =09 =09 Nuove tabelle retributive 2020, indennit=C3=A0, welfare, principali = aspetti del contratto metalmeccanici industria Federmeccanica Assistal=20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d1_= c1.gif>=20 =09 10/06/2020 =09 =20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d2_= c1.gif>=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&h=3D236cu0ig= 994trncc5vi1qm9pcd&i=3D23p&iw=3D1&p=3DH787464415&s=3Dlp&sn=3Da0n&z=3D672q= > Credito imposta negoziazione e arbitrato:come fruirne nella = dichiarazione 2020=20 =09 =09 Come fruire del credito d'imposta per spese di negoziazione e arbitrato = nella dichiarazione dei redditi o nel 730/2020=20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d1_= c1.gif>=20 =09 09/06/2020 =09 =20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d2_= c1.gif>=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&h=3D16b9qhlm= 6njn721ttttngtuqba&i=3D23p&iw=3D1&p=3DH787464416&s=3Dlp&sn=3Da0n&z=3D672r= > La Legge Fallimentare non va in pensione: i motivi=20 =09 =09 Confermato il rinvio del Codice della Crisi d'Impresa nella Legge di = conversione del Decreto Liquidit=C3=A0=20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d1_= c1.gif>=20 =09 08/06/2020 =09 =20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d2_= c1.gif>=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&h=3D1b8v3fe2= qn882o47716ksjv3or&i=3D23p&iw=3D1&p=3DH787464417&s=3Dlp&sn=3Da0n&z=3D672s= > Ritenute per lavoratore autonomo non residente=20 =09 =09 Tassazione dei redditi per attivit=C3=A0 di professionisti non residenti = in Italia: come funziona=20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d1_= c1.gif>=20 =09 08/06/2020 =09 =20 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/d2_= c1.gif>=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&h=3D3duudh1n= b17dc5guvlv29q7mg7&i=3D23p&iw=3D1&p=3DH787464439&s=3Dlp&sn=3Da0n&z=3D672t= > Cessione del credito d'imposta nel Decreto Rilancio=20 =09 =09 La cessione del credito d'imposta: novit=C3=A0 del Decreto Rilancio e = prospettive applicative dell'Agenzia delle Entrate=20 =09 =20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&h=3D3ku258e5= h42rmdpqvfc14j7ofa&i=3D23p&iw=3D1&p=3DH787464440&s=3Dlp&sn=3Da0n&z=3D672u= > Leggi tutti gli speciali=20 =09 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/gio= rnaliera_r6_c4.gif>=20 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/gio= rnaliera_r6_c8.gif>=20 =20 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/1gi= ornaliera_r12_c2.gif>=20 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/1gi= ornaliera_r12_c4.gif>=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&h=3D3pjea2gr= 92vh1dnd3akhvnjhf7&i=3D23p&iw=3D1&p=3DH787464441&s=3Dlp&sn=3Da0n&z=3D672v= > Amministratore di condominio - Obblighi e Covid-19 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/1gi= ornaliera_r4_c7.gif>=20 =09 Gli obblighi degli amministratori e dei rappresentanti di condominio al = tempo del Covid-19; eBook in pdf di 41 pagine=20 =20 Prezzo: 11,34 =E2=82=AC (al posto di 13,42 =E2=82=AC fino al 30/06/2020) = =20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&h=3Dtds8u13k= 1l22gvpqvg86fp4k0&i=3D23p&iw=3D1&p=3DH787464442&s=3Dlp&sn=3Da0n&z=3D672v>= Scopri la promozione!=20 =09 =09 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/1gi= ornaliera_r6_c4.gif>=20 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/img/1gi= 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--></style><!--[if gte mso 9]><xml> <o:shapedefaults v:ext=3D"edit" spidmax=3D"1026" /> </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=3D"#73808A" = lang=3DIT link=3D"#1B4C74" vlink=3D"#1B4C74"><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 13 giugno 2020 08:37<br><b>A:</b> = elelserv@tin.it<br><b>Oggetto:</b> Rassegna Fiscale = Settimanale<o:p></o:p></span></p></div></div><p = class=3DMsoNormal><o:p> </o:p></p><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D"100%" = style=3D'width:100.0%;background:#73808A'><tr><td valign=3Dtop = style=3D'padding:0cm 9.0pt 0cm 9.0pt'><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:4.5pt 13.5pt 4.5pt 13.5pt'><p = class=3DMsoNormal style=3D'line-height:10.5pt'><span = style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#DFDFDF= '>Aggiungi <a = href=3D"mailto:newsletter@fiscoetasse.com">newsletter@fiscoetasse.com</a>= alla tua rubrica <o:p></o:p></span></p></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 width=3D0 = style=3D'width:534.75pt;background:#73808A'><tr><td valign=3Dtop = style=3D'padding:4.5pt 13.5pt 4.5pt 13.5pt'><table = class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 = align=3Dleft width=3D"33%" style=3D'width:33.0%'><tr><td valign=3Dtop = style=3D'padding:0cm 0cm 0cm 0cm'><p class=3DMsoNormal><a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&a= mp;h=3D15jcgrhhc7gj58jrbftg0jchfp&i=3D23p&iw=3D1&n=3Da0n&= p=3DH301800627&s=3Dwv&sn=3Da0n" target=3D"_blank"><span = style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#DFDFDF= '>Versione web</span></a><o:p></o:p></p></td></tr></table><table = class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 = align=3Dright width=3D"64%" style=3D'width:64.0%'><tr><td valign=3Dtop = style=3D'padding:0cm 0cm 0cm 0cm'><p class=3DMsoNormal align=3Dright = style=3D'text-align:right'><a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&a= mp;h=3D2o5km2cqec26g8kge1fdpqujmd&i=3D23p&iw=3D1&n=3Da0n&= p=3DH301716059&s=3Dfwdn&sn=3Da0n" target=3D"_blank"><span = style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#DFDFDF= '>Inoltra</span></a><o:p></o:p></p></td></tr></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 width=3D0 = style=3D'width:534.75pt;background:#73808A'><tr><td valign=3Dtop = style=3D'padding:0cm 0cm 0cm 0cm'><div><div><div><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D"100%" = style=3D'width:100.0%;background:#73808A'><tr><td width=3D713 = valign=3Dtop style=3D'width:5.25pt;padding:0cm 0cm 0cm 0cm'><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D0 = style=3D'width:534.75pt;background:#73808A'><tr><td style=3D'padding:0cm = 0cm 0cm 0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D0 style=3D'width:534.75pt'><tr = style=3D'height:61.5pt'><td width=3D13 = style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm = 0cm;height:61.5pt'></td><td width=3D255 = style=3D'width:188.25pt;background:white;padding:0cm 0cm 0cm = 0cm;height:61.5pt'><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&a= mp;h=3Dhubp1k3prbue1sp238g7r1t5r&i=3D23p&iw=3D1&p=3DH11314525= 9&s=3Dlp&sn=3Da0n&z=3D671e"><img border=3D0 width=3D251 = height=3D82 id=3D"_x0000_i1025" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/i= mg/giornaliera_r1_c3.gif" = alt=3DFISCOeTASSE.com></a><o:p></o:p></span></p></td><td width=3D203 = style=3D'width:150.0pt;background:white;padding:0cm 0cm 0cm = 0cm;height:61.5pt'><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><span = style=3D'font-family:"Arial",sans-serif'><a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&a= mp;h=3D2jkhd29c1i1opj01mlpmkg4o8l&i=3D23p&iw=3D1&p=3DH1131452= 58&s=3Dlp&sn=3Da0n&z=3D671f"><img border=3D0 width=3D50 = height=3D50 id=3D"_x0000_i1026" = 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style=3D'font-size:13.5pt;font-family:"Arial",sans-serif;color:#F14B0D'>N= ewsletter Settimanale <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'>1= 3/06/2020 <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" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/i= 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/10263/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> </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/10263/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/10263/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&d=3Dg0d&a= mp;h=3D27d4hg2b5r9sjoe9esi7pauqt1&i=3D23p&iw=3D1&p=3DH1131452= 55&s=3Dlp&sn=3Da0n&z=3D671i"><span = style=3D'color:black'>Superbonus 110% DL rilancio: tutti i lavori = agevolabili</span></a><o:p></o:p></span></p></td><td width=3D9 = style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm = 0cm;height:56.25pt'><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 = height=3D75 id=3D"_x0000_i1033" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/i= mg/1giornaliera_r4_c7.gif"><o:p></o:p></span></p></td></tr><tr><td = width=3D13 style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm = 0cm'></td><td width=3D56 = style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm = 0cm'></td><td width=3D635 = style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm = 0cm'><div><p class=3DMsoNormal><span = style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>eBook in pdf = di 79 pagine sul Superbonus al 110 per cento previsto dal Decreto = rilancio e tutti i lavori agevolabili = <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> </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= 3,42 =E2=82=AC </span></b><span = style=3D'font-size:10.5pt;font-family:"Arial",sans-serif;color:black'>(al= posto di 15,50 =E2=82=AC fino al 30/06/2020)</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> </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&d=3Dg0d&a= mp;h=3Dljf78ok8f4nds7kfdclhm2ou8&i=3D23p&iw=3D1&p=3DH11314525= 4&s=3Dlp&sn=3Da0n&z=3D671i"><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/10263/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/10263/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> </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/10263/i= mg/giornaliera_r4_c2.gif"><o:p></o:p></span></p></td><td width=3D56 = style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm = 0cm;height:56.25pt'><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 = height=3D75 id=3D"_x0000_i1037" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/i= mg/giornaliera_r4_c4.gif"><o:p></o:p></span></p></td><td width=3D635 = style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm = 0cm;height:56.25pt'><p class=3DMsoNormal><span = style=3D'font-size:18.0pt;font-family:"Arial",sans-serif;color:black'>Ras= segna Stampa <o:p></o:p></span></p></td><td width=3D9 = style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm = 0cm;height:56.25pt'><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 = height=3D75 id=3D"_x0000_i1038" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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/10263/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:90.0pt'><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr><tr style=3D'height:15.0pt'><td width=3D120 = valign=3Dbottom style=3D'width:90.0pt;background:#FD4700;padding:0cm 0cm = 0cm 0cm;height:15.0pt'><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><b><span = style=3D'font-family:"Arial",sans-serif;color:white'>08/06/2020<o:p></o:p= ></span></b></p></td></tr><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr></table><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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/10263/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&d=3Dg0d&a= mp;h=3D20icismmjp961irrs0flonultn&i=3D23p&iw=3D1&p=3DH1131452= 53&s=3Dlp&sn=3Da0n&z=3D671j">Gli spostamenti da e per = l'estero ecco le regole</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></table><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1041" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D18fdhk8gm8r529fnsde2vcvrmm&i=3D23p&iw=3D1&p=3DH1131452= 52&s=3Dlp&sn=3Da0n&z=3D671k">Strutture termali e centri = benessere: le regole per la riapertura</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></table><p = class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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/10263/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&d=3Dg0d&a= mp;h=3D1n1u6pfpqkiug71o6c1bta9p7u&i=3D23p&iw=3D1&p=3DH1131452= 51&s=3Dlp&sn=3Da0n&z=3D671l">La dichiarazione per i redditi = esteri</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></table><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1043" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3Dic9ve2p6181g4hvqc3g8it9nq&i=3D23p&iw=3D1&p=3DH78746431= 5&s=3Dlp&sn=3Da0n&z=3D671m">Bonus affitti imprese al via: le = modalit=C3=A0 su come utilizzarlo</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></table><p = class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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/10263/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&d=3Dg0d&a= mp;h=3Dvrj0af6ckfqqe8l300qfglnvn&i=3D23p&iw=3D1&p=3DH78746431= 6&s=3Dlp&sn=3Da0n&z=3D671n">Rivalutazione beni di impresa = gratuita per alberghi e strutture termali</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></table><p = class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1045" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D1ikjr7md17gtbarj1pu46l7as2&i=3D23p&iw=3D1&p=3DH7874643= 17&s=3Dlp&sn=3Da0n&z=3D671o">Rivalutazione beni di impresa = possibile fino al 2022</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></table><div><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 = height=3D8 id=3D"_x0000_i1046" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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:90.0pt'><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr><tr style=3D'height:15.0pt'><td width=3D120 = valign=3Dbottom style=3D'width:90.0pt;background:#FD4700;padding:0cm 0cm = 0cm 0cm;height:15.0pt'><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><b><span = style=3D'font-family:"Arial",sans-serif;color:white'>09/06/2020<o:p></o:p= ></span></b></p></td></tr><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr></table><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1047" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D26mpjp4ppa2j827387qd5ep63r&i=3D23p&iw=3D1&p=3DH7874643= 18&s=3Dlp&sn=3Da0n&z=3D671p">Decreto Liquidit=C3=A0 = convertito in legge e imposta di bollo delle e-fatture</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></table><p = class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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/10263/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&d=3Dg0d&a= mp;h=3D2tu9qojop5jfkslnb1d3qoctpl&i=3D23p&iw=3D1&p=3DH7874643= 19&s=3Dlp&sn=3Da0n&z=3D671q">Il Decreto Liquidit=C3=A0 = diventa legge e conferma 'la continuit=C3=A0' per i bilanci</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></table><p = class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1049" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D373d1mq7n50v3kr95u9gp4jnqe&i=3D23p&iw=3D1&p=3DH7874643= 20&s=3Dlp&sn=3Da0n&z=3D671r">Iva ordinaria sul servizio di = lettura dei ripartitori di calore nei condomini</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></table><p = class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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/10263/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&d=3Dg0d&a= mp;h=3D3ibmhjvj4j0039ek8a4a85n5er&i=3D23p&iw=3D1&p=3DH7874643= 21&s=3Dlp&sn=3Da0n&z=3D671s">I controlli dell'Agenzia delle = Entrate sul Modello 730</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></table><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1051" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D3urbpuh16avrrhfs43qn9uujpm&i=3D23p&iw=3D1&p=3DH7874643= 22&s=3Dlp&sn=3Da0n&z=3D671t">Tassazione degli interessi di = conto corrente detenuto all'estero</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></table><p = class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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/10263/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&d=3Dg0d&a= mp;h=3D1o68vt0jgpe0inau2k9eo523fe&i=3D23p&iw=3D1&p=3DH7874643= 23&s=3Dlp&sn=3Da0n&z=3D671u">La legge di Liquidit=C3=A0 = rinvia l'entrata in vigore del Codice della Crisi = </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></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/10263/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:90.0pt'><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr><tr style=3D'height:15.0pt'><td width=3D120 = valign=3Dbottom style=3D'width:90.0pt;background:#FD4700;padding:0cm 0cm = 0cm 0cm;height:15.0pt'><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><b><span = style=3D'font-family:"Arial",sans-serif;color:white'>10/06/2020<o:p></o:p= ></span></b></p></td></tr><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr></table><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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/10263/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&d=3Dg0d&a= mp;h=3D1n9fqmnb43htjbvfdv0f8gs8vb&i=3D23p&iw=3D1&p=3DH7874643= 24&s=3Dlp&sn=3Da0n&z=3D671v">Dichiarazione redditi 2020 e = Credito d'imposta canoni di locazione non percepiti</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></table><p = class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1055" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D1rkmus2leqniefd5tlt74fdha5&i=3D23p&iw=3D1&p=3DH7874643= 46&s=3Dlp&sn=3Da0n&z=3D6720">Credito d'imposta APE nella = dichiarazione dei redditi 2020</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></table><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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/10263/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&d=3Dg0d&a= mp;h=3Dvugliv4uiep1ur3080slkuo0p&i=3D23p&iw=3D1&p=3DH78746434= 7&s=3Dlp&sn=3Da0n&z=3D6721">Credito d'imposta per = l'incremento dell'occupazione nella dichiarazione 2020</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></table><p = class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1057" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3Dd0k71g9jaatlegtb92pqs3jc4&i=3D23p&iw=3D1&p=3DH78746434= 8&s=3Dlp&sn=3Da0n&z=3D6722">Decreto Liquidit=C3=A0 = convertito in legge e farmaci ad uso compassionevole</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></table><p = class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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/10263/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&d=3Dg0d&a= mp;h=3D18b14v49le6g81qvd7pjpv73pu&i=3D23p&iw=3D1&p=3DH7874643= 49&s=3Dlp&sn=3Da0n&z=3D6723">Spese per riqualificazione = energetica: possono essere detratte dal detentore</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></table><p = class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1059" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D1vdm8amj365ibmqld453uespdj&i=3D23p&iw=3D1&p=3DH7874643= 50&s=3Dlp&sn=3Da0n&z=3D6724">Proroga al 22 settembre del = pagamento del PREU di luglio e agosto</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></table><div><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 = height=3D8 id=3D"_x0000_i1060" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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:90.0pt'><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr><tr style=3D'height:15.0pt'><td width=3D120 = valign=3Dbottom style=3D'width:90.0pt;background:#FD4700;padding:0cm 0cm = 0cm 0cm;height:15.0pt'><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><b><span = style=3D'font-family:"Arial",sans-serif;color:white'>11/06/2020<o:p></o:p= ></span></b></p></td></tr><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr></table><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1061" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D2meefgk08lsv5b6lcrd7l9mt02&i=3D23p&iw=3D1&p=3DH7874643= 51&s=3Dlp&sn=3Da0n&z=3D6725">Fase 2: le linee guida per la = riapertura delle attivit=C3=A0 economiche e produttive</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></table><p = class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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/10263/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&d=3Dg0d&a= mp;h=3D2hrss4qpdd5vhv7u80de9o1gl3&i=3D23p&iw=3D1&p=3DH7874643= 52&s=3Dlp&sn=3Da0n&z=3D6726">Ristoranti, bar, pizzerie, = gelaterie: aggiornamenti alle linee operative</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></table><p = class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1063" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D2gm5lsc7g2lu0eajrb2fsu9khr&i=3D23p&iw=3D1&p=3DH7874643= 53&s=3Dlp&sn=3Da0n&z=3D6727">Il decreto Liquidit=C3=A0 = sospende i termini in scadenza dei titoli di credito = </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></table><p = class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 = width=3D0 style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td = style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td = style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td = width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm = 0cm'><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 = height=3D24 id=3D"_x0000_i1064" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D3cc373n23qdhm6c2956t8dpa0h&i=3D23p&iw=3D1&p=3DH7874643= 54&s=3Dlp&sn=3Da0n&z=3D6728">Tassazione dei redditi = percepiti di un immobile locato all'estero</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></table><p = class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1065" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3Dh0dusokaf4i1mo5kur4l0g0si&i=3D23p&iw=3D1&p=3DH78746435= 5&s=3Dlp&sn=3Da0n&z=3D6729">Reso Merce e buono acquisto: = emissione scontrino fiscale</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></table><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1066" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D14ri3ffnsrt5ga03dbp1cmu6pk&i=3D23p&iw=3D1&p=3DH7874643= 77&s=3Dlp&sn=3Da0n&z=3D672a">Il 15 giugno il via alle = domande per Voucher 3I-investire in innovazioni</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></table><div><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 = height=3D8 id=3D"_x0000_i1067" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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:90.0pt'><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr><tr style=3D'height:15.0pt'><td width=3D120 = valign=3Dbottom style=3D'width:90.0pt;background:#FD4700;padding:0cm 0cm = 0cm 0cm;height:15.0pt'><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><b><span = style=3D'font-family:"Arial",sans-serif;color:white'>12/06/2020<o:p></o:p= ></span></b></p></td></tr><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr></table><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1068" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3Dafraum9cgc0jbiehjtds96gj8&i=3D23p&iw=3D1&p=3DH78746437= 8&s=3Dlp&sn=3Da0n&z=3D672b">Acconti d'imposta con il metodo = previsionale: ammesso errore del 20%</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></table><p = class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1069" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D3p60qrga74hv54a90i5jioeoh3&i=3D23p&iw=3D1&p=3DH7874643= 79&s=3Dlp&sn=3Da0n&z=3D672c">Fac-simile Autofattura per = servizi bancari e finanziari esteri</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></table><p = class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1070" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D1g5oms2a4h9e769l5h21nfbhvd&i=3D23p&iw=3D1&p=3DH7874643= 80&s=3Dlp&sn=3Da0n&z=3D672d">Detraibilit=C3=A0 ai fini IVA = dei beni oggetto di erogazioni liberali per il covid</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></table><p = class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1071" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D1g2fgqbnbfvmni3h7ilehajete&i=3D23p&iw=3D1&p=3DH7874643= 81&s=3Dlp&sn=3Da0n&z=3D672e">Credito di imposta per la = partecipazione non goduta a fiere internazionali</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></table><p = class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1072" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D32sl3gac89vr8diuvco3sfrffq&i=3D23p&iw=3D1&p=3DH7874643= 82&s=3Dlp&sn=3Da0n&z=3D672f">Interventi edilizi e = riqualificazione energetica: attenzione alla detrazione</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></table><p = class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1073" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D2qf2v26l2kjv8npv4lss48uho8&i=3D23p&iw=3D1&p=3DH7874643= 83&s=3Dlp&sn=3Da0n&z=3D672g">Riaperture e novit=C3=A0: = luned=C3=AC 15 giugno riaprono centri estivi e cinema</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></table><div><p class=3DMsoNormal><span = style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p> </o:p= ></span></p></div><table class=3DMsoNormalTable border=3D0 = cellspacing=3D5 cellpadding=3D0 style=3D'background:#1B4C74'><tr><td = style=3D'padding:.75pt .75pt .75pt .75pt'><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&a= mp;h=3D38am1q4dh3ob77bfi5p6dar2h8&i=3D23p&iw=3D1&p=3DH7874643= 84&s=3Dlp&sn=3Da0n&z=3D672h"><b><span = style=3D'color:white'>Leggi tutte le notizie</span></b></a> = <o:p></o:p></span></p></td></tr></table></td><td width=3D9 = style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm = 0cm'></td></tr><tr style=3D'height:6.0pt'><td width=3D13 = style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm = 0cm;height:6.0pt'></td><td width=3D56 = style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm = 0cm;height:6.0pt'><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 = height=3D8 id=3D"_x0000_i1074" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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_i1075" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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> </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_i1076" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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_i1077" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D3h964kvi054esm3gb97ebu54qm&i=3D23p&iw=3D1&p=3DH7874643= 85&s=3Dlp&sn=3Da0n&z=3D672i"><span = style=3D'color:black'>Incentivi imprese per ripartire (eBook + = Excel)</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_i1078" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/i= mg/1giornaliera_r4_c7.gif"><o:p></o:p></span></p></td></tr><tr><td = width=3D13 style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm = 0cm'></td><td width=3D56 = style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm = 0cm'></td><td width=3D635 = style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm = 0cm'><div><p class=3DMsoNormal><span = style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>eBook = Incentivi e regole per ripartire in sicurezza + foglio di calcolo in = excel per determinare l'importo del contributo a fondo perduto per le = imprese <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> </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'>2= 9,90 =E2=82=AC </span></b><span = style=3D'font-size:10.5pt;font-family:"Arial",sans-serif;color:black'>(al= posto di 41,72 =E2=82=AC )</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> </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&d=3Dg0d&a= mp;h=3Dt16878luni20o4p3romvd1sfv&i=3D23p&iw=3D1&p=3DH78746438= 6&s=3Dlp&sn=3Da0n&z=3D672i"><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_i1079" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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_i1080" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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> </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_i1081" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/i= mg/giornaliera_r14_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_i1082" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/i= mg/giornaliera_r14_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'>Spe= ciali <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_i1083" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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_i1084" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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:90.0pt'><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr><tr style=3D'height:15.0pt'><td width=3D120 = valign=3Dbottom style=3D'width:90.0pt;background:#4E5165;padding:0cm 0cm = 0cm 0cm;height:15.0pt'><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><b><span = style=3D'font-family:"Arial",sans-serif;color:white'>12/06/2020<o:p></o:p= ></span></b></p></td></tr><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr></table><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1085" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3Dqgaifvk0j705u70msuj3bkvvm&i=3D23p&iw=3D1&p=3DH78746440= 8&s=3Dlp&sn=3Da0n&z=3D672j"><span style=3D'color:#EDA11B'>Il = commercialista e il suo ruolo nella crisi post epidemica</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 professor = Raffaele D'Alessio traccia il profilo ideale del commercialista che = dovr=C3=A0 sostenere le PMI nell'affrontare la crisi post epidemica. = <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_i1086" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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:90.0pt'><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr><tr style=3D'height:15.0pt'><td width=3D120 = valign=3Dbottom style=3D'width:90.0pt;background:#4E5165;padding:0cm 0cm = 0cm 0cm;height:15.0pt'><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><b><span = style=3D'font-family:"Arial",sans-serif;color:white'>11/06/2020<o:p></o:p= ></span></b></p></td></tr><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr></table><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1087" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D30to5ojnq54vlcsihqsv41b28n&i=3D23p&iw=3D1&p=3DH7874644= 09&s=3Dlp&sn=3Da0n&z=3D672k"><span = style=3D'color:#EDA11B'>L'accertamento parziale non costituisce una = casistica indipendente</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'>Accertamento = tributario parziale: le caratteristiche e i limiti applicativi secondo = la Cassazione <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_i1088" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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:90.0pt'><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr><tr style=3D'height:15.0pt'><td width=3D120 = valign=3Dbottom style=3D'width:90.0pt;background:#4E5165;padding:0cm 0cm = 0cm 0cm;height:15.0pt'><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><b><span = style=3D'font-family:"Arial",sans-serif;color:white'>11/06/2020<o:p></o:p= ></span></b></p></td></tr><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr></table><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1089" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D35d5p20mb8ad44hhm7fdvticla&i=3D23p&iw=3D1&p=3DH7874644= 10&s=3Dlp&sn=3Da0n&z=3D672l"><span = style=3D'color:#EDA11B'>CCNL commercio: testo, retribuzioni, livelli = </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 = Contratto Confcommercio terziario prorogato al 31.12.19 Minimi = retributivi, apprendistato, contratti a termine, mansioni, preavviso. = <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_i1090" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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:90.0pt'><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr><tr style=3D'height:15.0pt'><td width=3D120 = valign=3Dbottom style=3D'width:90.0pt;background:#4E5165;padding:0cm 0cm = 0cm 0cm;height:15.0pt'><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><b><span = style=3D'font-family:"Arial",sans-serif;color:white'>10/06/2020<o:p></o:p= ></span></b></p></td></tr><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr></table><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1091" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D2b492ot70u21hqo02f9u9m9nh&i=3D23p&iw=3D1&p=3DH78746441= 1&s=3Dlp&sn=3Da0n&z=3D672m"><span = style=3D'color:#EDA11B'>Contraddittorio preventivo obbligatorio: tutela = e limiti</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'>Considerazioni = sul diritto al contraddittorio preventivo e gli orientamenti non = uniformi della giurisprudenza <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_i1092" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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:90.0pt'><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr><tr style=3D'height:15.0pt'><td width=3D120 = valign=3Dbottom style=3D'width:90.0pt;background:#4E5165;padding:0cm 0cm = 0cm 0cm;height:15.0pt'><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><b><span = style=3D'font-family:"Arial",sans-serif;color:white'>10/06/2020<o:p></o:p= ></span></b></p></td></tr><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr></table><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1093" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D19p2a6b61k7o0gb2asb7gil1kq&i=3D23p&iw=3D1&p=3DH7874644= 12&s=3Dlp&sn=3Da0n&z=3D672n"><span = style=3D'color:#EDA11B'>Il trattamento delle perdite d'esercizio nelle = SRL</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'>Al sorgere di = una perdita d'esercizio il Codice civile prescrive determinati = comportamenti in capo ad Amministratori e Assemblea = <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_i1094" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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:90.0pt'><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr><tr style=3D'height:15.0pt'><td width=3D120 = valign=3Dbottom style=3D'width:90.0pt;background:#4E5165;padding:0cm 0cm = 0cm 0cm;height:15.0pt'><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><b><span = style=3D'font-family:"Arial",sans-serif;color:white'>10/06/2020<o:p></o:p= ></span></b></p></td></tr><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr></table><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1095" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D1i3i2hu0oqr8dan1pne8s7jhr2&i=3D23p&iw=3D1&p=3DH7874644= 13&s=3Dlp&sn=3Da0n&z=3D672o"><span = style=3D'color:#EDA11B'>Finanziamenti bancari per le PMI salgono da 25 a = 30.000 euro e altre novit=C3=A0</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'>Cambia il DL = Liquidit=C3=A0: finanziamenti bancari per la liquidit=C3=A0 fino a = 30.000 euro, ampliamento della platea dei beneficiari, e durata fino a = 10 anni <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_i1096" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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:90.0pt'><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr><tr style=3D'height:15.0pt'><td width=3D120 = valign=3Dbottom style=3D'width:90.0pt;background:#4E5165;padding:0cm 0cm = 0cm 0cm;height:15.0pt'><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><b><span = style=3D'font-family:"Arial",sans-serif;color:white'>10/06/2020<o:p></o:p= ></span></b></p></td></tr><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr></table><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1097" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3Di2ufcmmu5tecakblrih7k7m89&i=3D23p&iw=3D1&p=3DH78746441= 4&s=3Dlp&sn=3Da0n&z=3D672p"><span = style=3D'color:#EDA11B'>CCNL metalmeccanici:ecco i nuovi minimi = 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'>Nuove tabelle = retributive 2020, indennit=C3=A0, welfare, principali aspetti del = contratto metalmeccanici industria Federmeccanica Assistal = <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_i1098" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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:90.0pt'><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr><tr style=3D'height:15.0pt'><td width=3D120 = valign=3Dbottom style=3D'width:90.0pt;background:#4E5165;padding:0cm 0cm = 0cm 0cm;height:15.0pt'><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><b><span = style=3D'font-family:"Arial",sans-serif;color:white'>10/06/2020<o:p></o:p= ></span></b></p></td></tr><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr></table><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1099" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D236cu0ig994trncc5vi1qm9pcd&i=3D23p&iw=3D1&p=3DH7874644= 15&s=3Dlp&sn=3Da0n&z=3D672q"><span = style=3D'color:#EDA11B'>Credito imposta negoziazione e arbitrato:come = fruirne nella dichiarazione 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'>Come fruire = del credito d'imposta per spese di negoziazione e arbitrato nella = dichiarazione dei redditi o nel 730/2020 = <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_i1100" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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:90.0pt'><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr><tr style=3D'height:15.0pt'><td width=3D120 = valign=3Dbottom style=3D'width:90.0pt;background:#4E5165;padding:0cm 0cm = 0cm 0cm;height:15.0pt'><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><b><span = style=3D'font-family:"Arial",sans-serif;color:white'>09/06/2020<o:p></o:p= ></span></b></p></td></tr><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr></table><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1101" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D16b9qhlm6njn721ttttngtuqba&i=3D23p&iw=3D1&p=3DH7874644= 16&s=3Dlp&sn=3Da0n&z=3D672r"><span = style=3D'color:#EDA11B'>La Legge Fallimentare non va in pensione: i = motivi</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'>Confermato il = rinvio del Codice della Crisi d'Impresa nella Legge di conversione del = Decreto Liquidit=C3=A0 <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_i1102" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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:90.0pt'><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr><tr style=3D'height:15.0pt'><td width=3D120 = valign=3Dbottom style=3D'width:90.0pt;background:#4E5165;padding:0cm 0cm = 0cm 0cm;height:15.0pt'><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><b><span = style=3D'font-family:"Arial",sans-serif;color:white'>08/06/2020<o:p></o:p= ></span></b></p></td></tr><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr></table><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1103" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D1b8v3fe2qn882o47716ksjv3or&i=3D23p&iw=3D1&p=3DH7874644= 17&s=3Dlp&sn=3Da0n&z=3D672s"><span = style=3D'color:#EDA11B'>Ritenute per lavoratore autonomo non = residente</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'>Tassazione dei = redditi per attivit=C3=A0 di professionisti non residenti in Italia: = come funziona <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_i1104" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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:90.0pt'><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr><tr style=3D'height:15.0pt'><td width=3D120 = valign=3Dbottom style=3D'width:90.0pt;background:#4E5165;padding:0cm 0cm = 0cm 0cm;height:15.0pt'><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><b><span = style=3D'font-family:"Arial",sans-serif;color:white'>08/06/2020<o:p></o:p= ></span></b></p></td></tr><tr style=3D'height:3.75pt'><td width=3D120 = style=3D'width:90.0pt;padding:0cm 0cm 0cm = 0cm;height:3.75pt'></td></tr></table><p class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><tab= le 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_i1105" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D3duudh1nb17dc5guvlv29q7mg7&i=3D23p&iw=3D1&p=3DH7874644= 39&s=3Dlp&sn=3Da0n&z=3D672t"><span = style=3D'color:#EDA11B'>Cessione del credito d'imposta nel Decreto = Rilancio</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'>La cessione = del credito d'imposta: novit=C3=A0 del Decreto Rilancio e prospettive = applicative dell'Agenzia delle Entrate = <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> </o:p= ></span></p></div><table class=3DMsoNormalTable border=3D0 = cellspacing=3D5 cellpadding=3D0 style=3D'background:#EDA11B'><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&d=3Dg0d&a= mp;h=3D3ku258e5h42rmdpqvfc14j7ofa&i=3D23p&iw=3D1&p=3DH7874644= 40&s=3Dlp&sn=3Da0n&z=3D672u"><b><span = style=3D'color:white'>Leggi tutti gli speciali</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_i1106" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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_i1107" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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> </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_i1108" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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_i1109" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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&d=3Dg0d&a= mp;h=3D3pjea2gr92vh1dnd3akhvnjhf7&i=3D23p&iw=3D1&p=3DH7874644= 41&s=3Dlp&sn=3Da0n&z=3D672v"><span = style=3D'color:black'>Amministratore di condominio - Obblighi e = Covid-19</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_i1110" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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'>Gli obblighi = degli amministratori e dei rappresentanti di condominio al tempo del = Covid-19; eBook in pdf di 41 pagine <o:p></o:p></span></p></div><div><p = class=3DMsoNormal><span = style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p> </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= 1,34 =E2=82=AC </span></b><span = style=3D'font-size:10.5pt;font-family:"Arial",sans-serif;color:black'>(al= posto di 13,42 =E2=82=AC fino al 30/06/2020)</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> </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&d=3Dg0d&a= mp;h=3Dtds8u13k1l22gvpqvg86fp4k0&i=3D23p&iw=3D1&p=3DH78746444= 2&s=3Dlp&sn=3Da0n&z=3D672v"><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_i1111" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/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_i1112" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/i= mg/1giornaliera_r6_c8.gif"><o:p></o:p></span></p></td></tr></table><p = class=3DMsoNormal><span = style=3D'font-family:"Arial",sans-serif'><o:p> </o:p></span></p><p = class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span = style=3D'font-family:"Arial",sans-serif'><a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&a= mp;h=3D1mj86sghigtq4d9smsu28dnorb&i=3D23p&iw=3D1&p=3DH7874644= 43&s=3Dlp&sn=3Da0n&z=3D6730"><img border=3D0 = id=3D"_x0000_i1113" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10263/i= mg/telegram_rassegna.png"></a><o:p></o:p></span></p><div><p = class=3DMsoNormal><span = style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p> </o:p= ></span></p></div></td></tr></table></div></td></tr></table></div></div><= /div></div></td></tr></table></div><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><span = style=3D'display:none'><o:p> </o:p></span></p><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D0 = style=3D'width:534.75pt;background:#73808A'><tr><td valign=3Dtop = style=3D'padding:9.0pt 13.5pt 0cm 13.5pt'><p class=3DMsoNormal = style=3D'line-height:10.5pt'><span = style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#DFDFDF= '>Ricevi questa email all'indirizzo <a = href=3D"mailto:elelserv@tin.it">elelserv@tin.it</a> perch=C3=A9 hai dato = il consenso a ricevere le nostre = comunicazioni.<o:p></o:p></span></p></td></tr><tr><td valign=3Dtop = style=3D'padding:9.0pt 13.5pt 0cm 13.5pt'><p class=3DMsoNormal = style=3D'line-height:10.5pt'><span = style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#DFDFDF= '><a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg0d&a= 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