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From: "Elle Elle Lavoro" <elelserv@tin.it>
To: <claudia@elelserv.it>,
	<contabile@elelserv.it>,
	<luigi@elelserv.it>,
	<seddlex@elelserv.it>
References: <9750490137.66919212@smgrid.com9750490137>
In-Reply-To: <9750490137.66919212@smgrid.com9750490137>
Subject: I: Start Up e PMI Innovative: Costituzione, Modifica Online, Agevolazioni
Date: Thu, 2 Jul 2020 10:01:52 +0200
Organization: Elle ELle Lavoro
Message-ID: <003501d65047$0cc5fb90$2651f2b0$@tin.it>
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Elle Elle Servizi Srl

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Rosa

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Da: FISCOeTASSE.com [mailto:newsletter@fiscoetasse.com]=20
Inviato: gioved=C3=AC 2 luglio 2020 07:15
A: elelserv@tin.it
Oggetto: Start Up e PMI Innovative: Costituzione, Modifica Online, =
Agevolazioni

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=
<https://www.salesmanago.pl/api/f4jgdu4at36z2qr3/93aad7fb-ea02-4f52-be67-=
213a1a62ce06/29617df7-c25a-4b16-bed4-f6f2a8701f9d/t.gif> Approfitta =
dell'offerta che ti abbiamo riservato!=20

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=
<https://www.salesmanago.pl/email/messageView.htm?conversation=3D93aad7fb=
-ea02-4f52-be67-213a1a62ce06&co=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&sm=
lid=3D0> Versione Web

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<https://s3-eu-west-1.amazonaws.com/salesmanagoimg/f4jgdu4at36z2qr3/6eulj=
3cwr92piasr/wn7vkuusjafbatkc.png>=20

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=
<https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoetasse.co=
m%2FBusinessCenter%2Fscheda%2F42739-start-up-e-pmi-innovative-ebook-2020.=
html&smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm_medium=3Demail&u=
tm_campaign=3DSM_dem_eBook_manuale_iva&smconv=3D93aad7fb-ea02-4f52-be67-2=
13a1a62ce06&smlid=3D3>=20

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Ciao,=20

ti consigliamo "Start Up e PMI Innovative" > eBook PDF

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Aggiornato con il Dl 19 maggio 2020 n. 34 (cd. Decreto Rilancio).

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L'e-book (139 pagine) tratta della costituzione e modifica online un =
atto costitutivo di Startup s.r.l. senza notaio e delle agevolazioni =
spettanti.

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=E2=80=A2 Costituzione on line

=E2=80=A2 Fondo di garanzia e accesso semplificato per le startup

=E2=80=A2 Incentivi fiscali per chi investe in startup e Pmi innovative

=E2=80=A2 Credito d=E2=80=99imposta per investimenti in R&S

=E2=80=A2 Contributi a fondo perduto

=E2=80=A2 Incentivi Smart & Start

=E2=80=A2 Le startup innovative a vocazione sociale

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=
<https://s3-eu-west-1.amazonaws.com/salesmanagoimg/f4jgdu4at36z2qr3/6eulj=
3cwr92piasr/syciuqkyinfv9nt5.jpg>=20

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=
<https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoetasse.co=
m%2FBusinessCenter%2Ffocus%2Fagevolazioni-alle-imprese-e-incentivi&smclie=
nt=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&utm_medium=3Demail&utm_campaign=
=3DSM_dem_eBook_manuale_iva&smconv=3D93aad7fb-ea02-4f52-be67-213a1a62ce06=
&smlid=3D6> Agevolazioni alle Imprese: eBook e Tools=20

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3cwr92piasr/3gn4xkjo17zok7is.png>=20

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<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr><td width=3D10 =
valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm 0cm'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; <o:p></o:p></span></p></td><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr><td width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm =
0cm 0cm 0cm'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><a =
href=3D"https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoet=
asse.com%2FBusinessCenter%2Fscheda%2F42739-start-up-e-pmi-innovative-eboo=
k-2020.html&amp;smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&amp;utm_m=
edium=3Demail&amp;utm_campaign=3DSM_dem_eBook_manuale_iva&amp;smconv=3D93=
aad7fb-ea02-4f52-be67-213a1a62ce06&amp;smlid=3D3" =
target=3D"_blank"><span style=3D'font-size:7.5pt'><img border=3D0 =
width=3D580 id=3D"_x0000_i1027" =
src=3D"https://s3-eu-west-1.amazonaws.com/salesmanagoimg/f4jgdu4at36z2qr3=
/63mwllsqasa0m26s/dmyhpfbn799lq6rk.png" alt=3D"Startup e PMI =
Innovative"></span></a><o:p></o:p></p></td></tr></table></div></td><td =
width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr =
style=3D'max-width:600px;border-spacing:0'><td width=3D601 valign=3Dtop =
style=3D'width:450.0pt;padding:0cm 0cm 0cm 0cm'><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
align=3Dleft style=3D'border-collapse:collapse;border-spacing:0'><tr><td =
width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:600px;border-spacin=
g:0'><tr><td width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm =
0cm 0cm 0cm'><div align=3Dcenter><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse'><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td width=3D600 valign=3Dtop =
style=3D'width:450.0pt;padding:0cm 0cm 0cm 0cm;max-width:100%'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td width=3D"100%" valign=3Dtop =
style=3D'width:100.0%;border:none;border-top:solid white =
6.0pt;padding:0cm 0cm 0cm 0cm;max-width: =
600px;border-spacing:0'></td></tr></table></div></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table></div></td></tr></table></div></td><=
/tr></table></td></tr></table></div></td></tr></table></div><p =
class=3DMsoNormal><o:p>&nbsp;</o:p></p><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr><td width=3D10 =
valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm 0cm'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; <o:p></o:p></span></p></td><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr style=3D'height:11.25pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:11.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td></tr><tr><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm'><p style=3D'margin:0cm;margin-bottom:.0001pt'><b><span =
style=3D'font-size:13.5pt;font-family:"Verdana",sans-serif;color:black'>C=
iao, </span></b><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-size:13.5pt;font-family:"Verdana",sans-serif;color:black'>t=
i consigliamo &quot;Start Up e PMI Innovative&quot; &gt; eBook =
PDF</span><o:p></o:p></p></td></tr><tr style=3D'height:7.5pt'><td =
style=3D'padding:0cm 0cm 0cm =
0cm;height:7.5pt;-webkit-text-size-adjust:none'><p =
class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td></tr></table><=
/div></td><td width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm =
0cm 0cm 0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal =
align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr =
style=3D'height:7.5pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:7.5pt'><p class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td><td =
style=3D'border:none;padding:0cm 0cm 0cm 0cm' width=3D590 colspan=3D2><p =
class=3D'MsoNormal'>&nbsp;</td></tr><tr><td width=3D10 valign=3Dtop =
style=3D'width:7.5pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td><td width=3D580 valign=3Dtop =
style=3D'width:435.0pt;background:#F0F0F0;padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr><td width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm =
0cm 0cm 0cm'><div =
style=3D'margin-left:18.75pt;margin-top:18.75pt;margin-right:18.75pt;marg=
in-bottom:18.75pt'><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><b><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>Aggiornato con =
il Dl 19 maggio 2020 n. 34 (cd. Decreto =
Rilancio).</span></b><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><o:p>&nbsp;</o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>L'e-book (139 =
pagine) tratta della costituzione e modifica online un atto costitutivo =
di Startup s.r.l. senza notaio e delle agevolazioni =
spettanti.</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><o:p>&nbsp;</o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>=E2=80=A2 =
Costituzione on line</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>=E2=80=A2 Fondo =
di garanzia e accesso semplificato per le =
startup</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>=E2=80=A2 =
Incentivi fiscali per chi investe in startup e Pmi =
innovative</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>=E2=80=A2 =
Credito d=E2=80=99imposta per investimenti in =
R&amp;S</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>=E2=80=A2 =
Contributi a fondo perduto</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>=E2=80=A2 =
Incentivi Smart &amp; Start</span><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt'><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>=E2=80=A2 Le =
startup innovative a vocazione =
sociale</span><o:p></o:p></p></div></td></tr></table></div></td><td =
width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr><td width=3D601 =
valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:600px;border-spacin=
g:0'><tr><td width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm =
0cm 0cm 0cm'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><a href=3D"" target=3D"_blank"><span =
style=3D'font-size:7.5pt'><img border=3D0 width=3D601 =
id=3D"_x0000_i1028" =
src=3D"https://s3-eu-west-1.amazonaws.com/salesmanagoimg/f4jgdu4at36z2qr3=
/6eulj3cwr92piasr/syciuqkyinfv9nt5.jpg"></span></a><o:p></o:p></p></td></=
tr></table></div></td></tr></table></td></tr></table></div></td></tr></ta=
ble></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr><td width=3D10 =
valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm 0cm'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; <o:p></o:p></span></p></td><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr style=3D'height:18.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:18.75pt'><p class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td></tr><tr><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm;max-width:100%'><div align=3Dcenter><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:264.0pt;border-collapse:collapse;border-spacing:0'><tr =
style=3D'border-spacing:0'><td width=3D354 valign=3Dtop =
style=3D'width:264.0pt;padding:0cm 0cm 0cm 0cm;max-width:352px'><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
style=3D'border-collapse:collapse;max-width:100%'><tr =
style=3D'position:initial;max-width: 350px'><td width=3D354 valign=3Dtop =
style=3D'width:264.0pt;padding:.75pt .75pt .75pt .75pt'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse'><tr =
style=3D'height:45.0pt'><td width=3D"100%" =
style=3D'width:100.0%;padding:0cm 0cm 0cm 0cm;height:45.0pt'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><![if !vml]><span =
style=3D'mso-ignore:vglayout'><map name=3DMicrosoftOfficeMap0><area =
shape=3DPolygon coords=3D"9, 5, 3, 8, 3, 61, 9, 64, 350, 64, 353, 61, =
353, 8, 350, 5, 9, 5" =
href=3D"https://www.fiscoetasse.com/BusinessCenter/scheda/42739-start-up-=
e-pmi-innovative-ebook-2020.html?smclient=3D29617df7-c25a-4b16-bed4-f6f2a=
8701f9d&amp;smconv=3D93aad7fb-ea02-4f52-be67-213a1a62ce06&amp;smlid=3D2&a=
mp;utm_source=3Dsalesmanago&amp;utm_medium=3Demail&amp;utm_campaign=3DSM_=
dem_eBook_manuale_iva"></map><img border=3D0 width=3D356 height=3D67 =
src=3D"cid:image001.png@01D65057.CEE9BD50" =
usemap=3D"#MicrosoftOfficeMap0" alt=3D"Rettangolo arrotondato: SCOPRI =
ORA " v:shapes=3D"_x0000_s1026"></span><![endif]><o:p></o:p></p></td></tr></table></div></td></t=
r></table></td></tr></table></div><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 =
style=3D'border-collapse:collapse;max-width:580px;border-spacing:0'><tr><=
td style=3D'padding:.75pt .75pt .75pt .75pt;max-width:580px'><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width:580px'><tr =
style=3D'border-radius:5px;position:initial;max-width:350px'><td =
width=3D"100%" valign=3Dtop style=3D'width:100.0%;padding:0cm 0cm 0cm =
0cm;max-width:352px'><div><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D0 style=3D'width:0cm;border-collapse:collapse'><tr><td =
width=3D352 valign=3Dtop style=3D'width:264.0pt;padding:0cm 0cm 0cm =
0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse'><tr =
style=3D'height:45.0pt'><td width=3D"100%" =
style=3D'width:100.0%;background:#FF6E00;padding:0cm 0cm 0cm =
0cm;height:45.0pt'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><a =
href=3D"https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoet=
asse.com%2FBusinessCenter%2Fscheda%2F42739-start-up-e-pmi-innovative-eboo=
k-2020.html&amp;smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&amp;utm_m=
edium=3Demail&amp;utm_campaign=3DSM_dem_eBook_manuale_iva&amp;smconv=3D93=
aad7fb-ea02-4f52-be67-213a1a62ce06&amp;smlid=3D5" =
target=3D"_blank"><span =
style=3D'color:white'><o:p></o:p></span></a></p><p class=3DMsoNormal =
align=3Dcenter =
style=3D'text-align:center;background:#FF6E00'><b><u><span =
style=3D'font-size:18.0pt;font-family:"Verdana",sans-serif;color:white'><=
a =
href=3D"https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoet=
asse.com%2FBusinessCenter%2Fscheda%2F42739-start-up-e-pmi-innovative-eboo=
k-2020.html&amp;smclient=3D29617df7-c25a-4b16-bed4-f6f2a8701f9d&amp;utm_m=
edium=3Demail&amp;utm_campaign=3DSM_dem_eBook_manuale_iva&amp;smconv=3D93=
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cellspacing=3D0 cellpadding=3D0 width=3D0 =
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0cm;height:3.75pt'></td></tr><tr><td width=3D600 valign=3Dtop =
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style=3D'width:100.0%;border:none;border-top:dashed #BDBDBD =
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class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
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600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
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0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr =
style=3D'height:11.25pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:11.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td><td =
style=3D'border:none;padding:0cm 0cm 0cm 0cm' width=3D590 colspan=3D2><p =
class=3D'MsoNormal'>&nbsp;</td></tr><tr><td width=3D10 valign=3Dtop =
style=3D'width:7.5pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td><td width=3D580 valign=3Dtop =
style=3D'width:435.0pt;background:#F0F0F0;padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr><td width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm =
0cm 0cm 0cm'><div =
style=3D'margin-left:18.75pt;margin-top:18.75pt;margin-right:18.75pt;marg=
in-bottom:26.25pt'><p align=3Dcenter =
style=3D'margin:0cm;margin-bottom:.0001pt;text-align:center'><a =
href=3D"https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoet=
asse.com%2FBusinessCenter%2Ffocus%2Fagevolazioni-alle-imprese-e-incentivi=
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il&amp;utm_campaign=3DSM_dem_eBook_manuale_iva&amp;smconv=3D93aad7fb-ea02=
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style=3D'font-size:18.0pt;font-family:"Verdana",sans-serif;color:black'>A=
gevolazioni alle Imprese: eBook e Tools =
</span></u></b></a><o:p></o:p></p><p align=3Dcenter =
style=3D'margin:0cm;margin-bottom:.0001pt;text-align:center'><a =
href=3D"https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.fiscoet=
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il&amp;utm_campaign=3DSM_dem_eBook_manuale_iva&amp;smconv=3D93aad7fb-ea02=
-4f52-be67-213a1a62ce06&amp;smlid=3D7"><b><u><span =
style=3D'font-size:18.0pt;font-family:"Verdana",sans-serif;color:black'>&=
gt; Vai al Focus =
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<td width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
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align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft width=3D0 =
style=3D'width:7.5pt;border-collapse:collapse;border-spacing:0'><tr =
style=3D'height:.75pt'><td width=3D10 valign=3Dtop =
style=3D'width:7.5pt;padding:0cm 0cm 0cm 0cm;height:.75pt'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span =
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valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr =
style=3D'height:15.0pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:15.0pt'><p class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td></tr><tr><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr><td width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm =
0cm 0cm 0cm'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><a href=3D"" target=3D"_blank"><span =
style=3D'font-size:7.5pt'><img border=3D0 width=3D150 =
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tr></table></div></td></tr><tr style=3D'height:11.25pt'><td =
style=3D'padding:0cm 0cm 0cm =
0cm;height:11.25pt;-webkit-text-size-adjust:none'><p =
class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td></tr></table><=
/td><td width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 align=3Dleft width=3D0 =
style=3D'width:7.5pt;border-collapse:collapse;border-spacing:0'><tr =
style=3D'height:.75pt'><td width=3D10 valign=3Dtop =
style=3D'width:7.5pt;padding:0cm 0cm 0cm 0cm;height:.75pt'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D601 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr =
style=3D'height:15.0pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:15.0pt'><p class=3DMsoNormal><span =
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width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:600px;border-spacin=
g:0'><tr style=3D'max-width:600px;border-spacing:0'><td =
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class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" style=3D'width:100.0%;border-collapse:collapse'><tr =
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align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
240px;border-spacing:0'><tr><td width=3D"100%" valign=3Dtop =
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1.0pt;padding:0cm 0cm 0cm 0cm;max-width: =
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style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table></div></td><td width=3D120 =
style=3D'width:90.0pt;padding:0cm 0cm 0cm 0cm'><p align=3Dcenter =
style=3D'margin:0cm;margin-bottom:.0001pt;text-align:center'><b><span =
style=3D'font-size:10.5pt;font-family:"Helvetica",sans-serif;color:#0066C=
C'>FOLLOW US</span></b><o:p></o:p></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width:600px;border-spa=
cing:0'><tr style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td width=3D240 valign=3Dtop =
style=3D'width:180.0pt;padding:0cm 0cm 0cm 0cm;max-width:100%'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
240px;border-spacing:0'><tr><td width=3D"100%" valign=3Dtop =
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style=3D'border:none;padding:0cm 0cm 0cm 0cm' width=3D590 colspan=3D2><p =
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style=3D'width:7.5pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span style=3D'font-size:1.0pt'>&nbsp; =
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style=3D'width:435.0pt;padding:0cm 0cm 0cm 0cm;max-width: 250px'><div =
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style=3D'width:100.0%;border-collapse:collapse'><tr><td width=3D54 =
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align=3Dleft width=3D0 =
style=3D'width:36.75pt;border-collapse:collapse;max-width:49px;border-spa=
cing:0'><tr><td width=3D49 valign=3Dtop =
style=3D'width:36.75pt;padding:0cm 0cm 0cm 0cm'><p class=3DMsoNormal =
align=3Dcenter style=3D'text-align:center'><a =
href=3D"https://www.salesmanago.pl/rd.htm?url=3Dhttps%3A%2F%2Fwww.faceboo=
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mp;utm_medium=3Demail&amp;utm_campaign=3DSM_dem_eBook_manuale_iva&amp;smc=
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style=3D'font-size:7.5pt'><img border=3D0 width=3D49 id=3D"_x0000_i1031" =
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width=3D49 valign=3Dtop style=3D'width:36.75pt;padding:0cm 0cm 0cm =
0cm;max-width:49px'><table class=3DMsoNormalTable border=3D0 =
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style=3D'width:36.75pt;border-collapse:collapse;max-width:49px;border-spa=
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style=3D'width:36.75pt;padding:0cm 0cm 0cm 0cm;max-width:49px'><p =
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cellspacing=3D0 cellpadding=3D0 align=3Dleft width=3D0 =
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