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Return-Path: 642524396.14039.2005752@t.contactlab.it Received: from mail35.clab2.contactlab.it (mail35.clab2.contactlab.it [93.94.35.41]) by mail.planetline.it with ESMTP ; Thu, 2 Jul 2020 06:50:21 +0200 Return-Path: <642524396.14039.2005752@t.contactlab.it> DKIM-Signature: v=1; a=rsa-sha256; d=ml.ilsole24ore.com; s=clab1; c=relaxed/relaxed; q=dns/txt; i=@ml.ilsole24ore.com; t=1593665413; h=From:Subject:Date:To:MIME-Version:Content-Type:List-Unsubscribe; bh=7fZ7xLcuTLbC8/WhOd2l7rw219H9+xNMvwqYEJ+3+2w=; b=bPgFT5to/FprEt4gT5mt6XDoylJhqFVdb5ttJ1VR/QAr6YBRFGYYOOlEAJ/A8Cy1 l6zSY/cWg7KQ+vCaeH3rvB0OBvSWzrfJBKkG0SiufqnmVY28z2K01GEMbBpx2PBS JcHiLgUKtM8okWuJBd7tzVKACEdYBCzfqBw7l8I+S+I=; Received: from [172.16.6.28] ([172.16.6.28:20561]) by t.contactlab.it (envelope-from <642524396.14039.2005752@t.contactlab.it>) (ecelerity 3.5.10.45038 r(Core:3.5.10.0)) with ECSTREAM id 74/02-00869-5876DFE5; Thu, 02 Jul 2020 06:50:13 +0200 Message-ID: <74.02.00869.5876DFE5@t.contactlab.it> From: "IlSole24ore.com" <24ore.com@ilsole24ore.com> Reply-To: infopoint@rds.ilsole24ore.com Subject: NT+ Fisco Today: Bonus affitti commerciali, dal 13 luglio opzione online per la cessione To: claudia@elelserv.it Date: Thu, 02 Jul 2020 06:50:13 +0200 MIME-Version: 1.0 X-campaignid: clab.2005752.14039 List-Unsubscribe: <mailto:642524396.14039.2005752.4435db341d0f6c564165b67d098c72bb@mlu.contactlab.it>, <https://lm.contactlab.it/rlu/index.php?c=2005752&did=14039&id=642524396&cc=4435db341d0f6c564165b67d098c72bb> X-Mailer: ContactLab X-Binding: 2005752.56 X-Clab-Family: 2005752 List-Id: <2005752.56.86d049a6de324d7a3e015ff6d885bd81.v1.mlu.contactlab.it> X-Abuse: Please report abuse for this campaign here: https://lm.contactlab.it/abuse/index.php?c=2005752&id=642524396&cc=b408856ad86d278375a4f6c543a5d1d63040a2d8 Content-Type: text/html; charset="UTF-8" Content-Transfer-Encoding: quoted-printable <!DOCTYPE html> <html lang=3D"it"> <head> <meta name=3D"language" content=3D"it"/> <meta http-equiv=3D"content-type" content=3D"text/html; charset=3Dutf= -8"> <meta name=3D"viewport" content=3D"width=3Ddevice-width, initial-scal= e=3D1.0, maximum-scale=3D1, user-scalable=3Dno"> <meta http-equiv=3D"X-UA-Compatible" content=3D"IE=3Dedge" /> <meta name=3D"format-detection" content=3D"address=3Dno, date=3Dno, e= mail=3Dno, telephone=3Dno" /> <meta name=3D"x-apple-disable-message-reformatting" /> <meta name=3D"NLDate" content=3D"2020-07-02"/> <style type=3D"text/css"> * { -ms-text-size-adjust:100%; -webkit-text-size-adjust:100%; } @media only screen and (max-width: 480px) { * { -webkit-text-size-adjust: none !import; } .t1, .t1 a { font-size: 34px !important; } .t2, .t2 a { font-size: 30px !important; } .p, .p a { font-size: 26px !important; } } #MessageViewBody .t1 { font-size: 34px !important; } #MessageViewBody .t2 { font-size: 30px !important; } #MessageViewBody .p { font-size: 26px !important; } #MessageViewBody a { color: inherit; text-decoration: none; font-size: inherit; font-family: inherit; font-weight: inherit; line-height: inherit; } a[x-apple-data-detectors] { color: inherit !important; font-size: inherit !important; font-family: inherit !important; font-weight: inherit !important; line-height: inherit !important; } u + #body a { color: inherit; text-decoration: none; font-size: inherit; font-family: inherit; font-weight: inherit; line-height: inherit; } </style> <title>NT+ Fisco Today: Bonus affitti commerciali, dal 13 luglio opzi= one online per la cessione</title> </head> <body id=3D"body" bgcolor=3D"#FFFFFF" style=3D"margin:0; background: #F= FFFFF;"> <table width=3D"100%" bgcolor=3D"#FFFFFF" cellpadding=3D"0" cellspaci= ng=3D"0" border=3D"0" style=3D"border-collapse:collapse; font-family:Aria= l,sans-serif; color: #101010; background: #FFFFFF;"> <tr> <td width=3D"100%"> <!-- NL header --> = <table width=3D"600" bgcolor=3D"#022b54" align=3D"center" cellp= adding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"border-collapse:coll= apse;margin:0 auto;width:600px;background:#022b54;"> <tr> <td width=3D"100%" height=3D"10"></td> </tr> <tr> <td align=3D"center"> <p style=3D"font-family:Arial,sans-serif; font-size: 12px= ; font-weight: normal; mso-line-height-rule:exactly; line-height: 120%; c= olor: #ffffff; padding: 0; margin: 0;" > Non visualizzi correttamente? <a href=3D"https://o.contactlab.it/ov/2005752/14039/igk= Tc92PCSPDRnzShNYSmmhf9UQzPa7mpeCX6FoXsGGwTNOZzVcR3npGDs9mbOgN" style=3D"c= olor: #ffffff; text-decoration: underline; " >Apri nel browser</a> </p> </td> </tr> <tr> <td width=3D"100%" height=3D"10"></td> </tr> </table> <table width=3D"600" bgcolor=3D"#f2f2f2" align=3D"center" cellp= adding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"border-collapse:coll= apse;margin:0 auto;width:600px;background:#f2f2f2;">=0D <tr>=0D <td colspan=3D"4" width=3D"100%" height=3D"15"></td>=0D </tr>=0D <tr>=0D <td width=3D"70"></td>=0D <td width=3D"330" valign=3D"middle">=0D <a href=3D"https://t.contactlab.it/c/2005752/14039/642524396/175896= " style=3D"display: block; margin: 0; padding: 0;">=0D <img src=3D"https://i2.res.24o.it/imgnewsletter//nt-plus/nt-plus-fisco= .png" width=3D"100" height=3D"35" border=3D"0" style=3D"display:block;" a= lt=3D"Norme & Tributi Plus Fisco" />=0D </a>=0D </td>=0D <td width=3D"130" valign=3D"middle" align=3D"right">=0D <a href=3D"https://t.contactlab.it/c/2005752/14039/642524396/175897= " style=3D"display: block; margin: 0; padding: 0;">=0D <img src=3D"https://i2.res.24o.it/imgnewsletter/nt-plus/ilsole24ore.png= " width=3D"74" height=3D"35" border=3D"0" style=3D"display:block;" alt=3D= "Il Sole 24 ORE" />=0D </a>=0D </td>=0D <td width=3D"70"></td>=0D </tr>=0D <tr>=0D <td colspan=3D"4" width=3D"100%" height=3D"10"></td>=0D </tr>=0D <tr>=0D <td width=3D"70" height=3D"1"></td>=0D <td width=3D"460" height=3D"1" colspan=3D"2" bgcolor=3D"#bfbfbf"></td= >=0D <td width=3D"70" height=3D"1"></td>=0D </tr>=0D <tr>=0D <td colspan=3D"4" width=3D"100%" height=3D"20"></td>=0D </tr>=0D <tr>=0D <td width=3D"70"></td>=0D <td width=3D"460" colspan=3D"2">=0D <a href=3D"https://t.contactlab.it/c/2005752/14039/642524396/17589= 6" style=3D"display: block; margin: 0; padding: 0;">=0D <img src=3D"https://i2.res.24o.it/imgnewsletter/nt-plus/fisco-today.pn= g" width=3D"460" height=3D"80" border=3D"0" style=3D"display:block;" alt=3D= "Fisco Today - Cosa ci aspetta nella giornata di oggi" />=0D </a> =0D </td>=0D <td width=3D"70"></td>=0D </tr>=0D <tr>=0D <td colspan=3D"4" width=3D"100%" height=3D"20"></td>=0D </tr>=0D <tr>=0D <td colspan=3D"4" width=3D"100%">=0D <a href=3D"https://t.contactlab.it/c/2005752/14039/642524396/17589= 6" style=3D"display: block; margin: 0; padding: 0;">=0D <img src=3D"https://i2.res.24o.it/imgnewsletter/nt-plus/fisco-to= day-cover.png" width=3D"600" height=3D"115" border=3D"0" style=3D"display= :block;" alt=3D"Description" />=0D </a> =0D </td>=0D </tr>=0D </table>=0D =0D =0D <!-- NL content --> <table width=3D"600" align=3D"center" cellpadding=3D"0" cellspa= cing=3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;w= idth:600px;"> <tr> <td colspan=3D"3" width=3D"100%" height=3D"30"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <p class=3D"p" style=3D"font-family:Georgia,serif; font-size: 16= px; font-weight: normal; font-style: italic; mso-line-height-rule:exactly= ; line-height: 120%; color: #bfbfbf; padding: 0; margin: 0;">02 luglio 20= 20</p> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"30"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"></td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"20"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460" align=3D"right"></td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"30"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"1" bgcolor=3D"#bfbfbf"><= /td> </tr> </table> <table width=3D"600" align=3D"center" cellpadding=3D"0" cellspa= cing=3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;w= idth:600px;"> <table width=3D"600" align=3D"center" cellpadding=3D"0" cells= pacing=3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto= ;width:600px;">=0D =0D <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/175898= ?cmpid=3Dnl_ntplusfisco">Imposte</a></h5> <h3 class=3D"t1" style=3D"font-size: 26px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/17589= 8?cmpid=3Dnl_ntplusfisco">Bonus affitti commerciali, dal 13 luglio op= zione online per la cessione</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Luca Gaiani</p> <p class=3D"p" style=3D"font-size: 15px; font-weight: norm= al; mso-line-height-rule:exactly; line-height: 120%; color: #4c4c4c; padd= ing: 5px 0 0 0; margin: 0;">Provvedimento per i tax credit di cura Itali= a e Dl Rilancio. Non ancora regolato l’invio tramite intermedia= ri</p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14039/642524396/175900?cmpid=3Dnl= _ntplusfisco">Affitti negozi, minusvalenza deducibile in caso di cessione= del tax credit - di Paolo Meneghetti e Gian Paolo Ranocchi</a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/175904= ?cmpid=3Dnl_ntplusfisco">Imposte</a></h5> <h3 class=3D"t1" style=3D"font-size: 26px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/17590= 4?cmpid=3Dnl_ntplusfisco">Superbonus, nella villetta bi o trifamilia= re isolamento separato per unità</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Saverio Fossati</p> <p class=3D"p" style=3D"font-size: 15px; font-weight: norm= al; mso-line-height-rule:exactly; line-height: 120%; color: #4c4c4c; padd= ing: 5px 0 0 0; margin: 0;">I nuovi limiti di importo collegati al numero= degli appartamenti. Cade il limite sulle seconde case</p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14039/642524396/175902?cmpid=3Dnl= _ntplusfisco">Imposte comunali, sconto del 20% per chi paga con addebito = in banca - di Marco Mobili</a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/175903= ?cmpid=3Dnl_ntplusfisco">Imposte</a></h5> <h3 class=3D"t1" style=3D"font-size: 26px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/17590= 3?cmpid=3Dnl_ntplusfisco">Sanità in deficit: in Calabria e Molis= e crescono l’Irap e l’addizionale Irpef</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Luigi Lovecchio</p> <p class=3D"p" style=3D"font-size: 15px; font-weight: norm= al; mso-line-height-rule:exactly; line-height: 120%; color: #4c4c4c; padd= ing: 5px 0 0 0; margin: 0;">Scatta la maggiorazione dell’aliquota I= rap dello 0,15% e l’aumento dello 0,3% dell’a= ddizionale regionale Irpef </p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14039/642524396/175906?cmpid=3Dnl= _ntplusfisco">I sostituti recuperano con il tax credit il nuovo bonus Irp= ef ai dipendenti - di Luciano De Vico</a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/175908= ?cmpid=3Dnl_ntplusfisco">Finanza</a></h5> <h3 class=3D"t1" style=3D"font-size: 26px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/17590= 8?cmpid=3Dnl_ntplusfisco">Contributo erogato dopo la rinuncia: sanzi= oni da disapplicare sulla restituzione</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Cristiano Dell'Oste e Giorgio Gavelli</p= > <p class=3D"p" style=3D"font-size: 15px; font-weight: norm= al; mso-line-height-rule:exactly; line-height: 120%; color: #4c4c4c; padd= ing: 5px 0 0 0; margin: 0;">Alcune imprese hanno ricevuto comunque il den= aro: la circolare non esamina il caso, ma non vanno sanzionate</= p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14039/642524396/175910?cmpid=3Dnl= _ntplusfisco">Fondo perduto, la restituzione del contributo passa dal mod= ello F24 - di Luca Gaiani</a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"410"> <h2 class=3D"t2" style=3D"font-family:Georgia,serif; font-= size: 22px; font-weight: bold; mso-line-height-rule:exactly; line-height= : 120%; color: #ff5826; padding: 0 0 5px 0; margin: 0;"><a style=3D"color= : #ff5826; text-decoration: none; " href=3D"https://t.contactlab.it/c/200= 5752/14039/642524396/175912?cmpid=3Dnl_ntplusfisco"> Il Commento </a></h2> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #ff5826; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #ff5826; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/175912= ?cmpid=3Dnl_ntplusfisco">Controlli e liti</a></h5> <h3 class=3D"t2" style=3D"font-size: 22px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/17591= 2?cmpid=3Dnl_ntplusfisco">Più spazio all’autotutela con obblig= o di risposta </a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Giuseppe Morina e Tonino Morina</p> </td> <td width=3D"40"></td> <td width=3D"10" bgcolor=3D"#ff7111"></td> </tr> <tr> <td colspan=3D"2" width=3D"450" height=3D"15"></td> <td width=3D"10" height=3D"15" bgcolor=3D"#ff7111"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"10" bgcolor=3D"#ff= 7111"></td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"410"> <h2 class=3D"t2" style=3D"font-family:Georgia,serif; font-= size: 22px; font-weight: bold; mso-line-height-rule:exactly; line-height= : 120%; color: #1876d4; padding: 0 0 5px 0; margin: 0;"><a style=3D"color= : #1876d4; text-decoration: none; " href=3D"https://t.contactlab.it/c/200= 5752/14039/642524396/175914?cmpid=3Dnl_ntplusfisco"> I temi di NT+ </a></h2> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #1876d4; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #1876d4; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/175914= ?cmpid=3Dnl_ntplusfisco">Qui Europa</a></h5> <h3 class=3D"t2" style=3D"font-size: 22px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/17591= 4?cmpid=3Dnl_ntplusfisco">La direttiva Atad entra in collisione con lR= 17;armonizzazione europea</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Enrico Traversa</p> </td> <td width=3D"40"></td> <td width=3D"10" bgcolor=3D"#158bff"></td> </tr> <tr> <td colspan=3D"2" width=3D"450" height=3D"15"></td> <td width=3D"10" height=3D"15" bgcolor=3D"#158bff"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"10" bgcolor=3D"#15= 8bff"></td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"410"> <h2 class=3D"t2" style=3D"font-family:Georgia,serif; font-= size: 22px; font-weight: bold; mso-line-height-rule:exactly; line-height= : 120%; color: #159ca6; padding: 0 0 5px 0; margin: 0;"><a style=3D"color= : #159ca6; text-decoration: none; " href=3D"https://t.contactlab.it/c/200= 5752/14039/642524396/175917?cmpid=3Dnl_ntplusfisco"> Come fare per </a></h2> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #159ca6; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #159ca6; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/175917= ?cmpid=3Dnl_ntplusfisco">Adempimenti</a></h5> <h3 class=3D"t2" style=3D"font-size: 22px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/17591= 7?cmpid=3Dnl_ntplusfisco">Limiti al contante, dal 1° luglio sogl= ia ridotta sotto i 2.000 euro</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;"> di Alessandro Mastromatteo e Benedetto San= tacroce</p> </td> <td width=3D"40"></td> <td width=3D"10" bgcolor=3D"#00d4df"></td> </tr> <tr> <td colspan=3D"2" width=3D"450" height=3D"15"></td> <td width=3D"10" height=3D"15" bgcolor=3D"#00d4df"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"10" bgcolor=3D"#00= d4df"></td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/175916= ?cmpid=3Dnl_ntplusfisco">Imposte</a></h5> <h3 class=3D"t1" style=3D"font-size: 26px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/17591= 6?cmpid=3Dnl_ntplusfisco">Conferma delle Entrate: la cedolare sui neg= ozi si può scegliere al secondo anno</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Cristiano Dell'Oste</p> <p class=3D"p" style=3D"font-size: 15px; font-weight: norm= al; mso-line-height-rule:exactly; line-height: 120%; color: #4c4c4c; padd= ing: 5px 0 0 0; margin: 0;">L’interpello 198 ribadisce la risposta = 184 in relazione ai contratti di locazione stipulati nel 2019</p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14039/642524396/175920?cmpid=3Dnl= _ntplusfisco">Cedolare sui negozi, s=C3=AC all’opzione nelle annual= it=C3=A0 successive - di Luigi Lovecchio</a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/175919= ?cmpid=3Dnl_ntplusfisco">Adempimenti</a></h5> <h3 class=3D"t2" style=3D"font-size: 18px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/17591= 9?cmpid=3Dnl_ntplusfisco">Presentazione 730 al nuovo giro di boa, pro= ssima scadenza al 23 luglio</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Giuseppe Morina e Tonino Morina</p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14039/642524396/175922?cmpid=3Dnl= _ntplusfisco">Modello 730, tre anomalie bloccano i rimborsi - di Mario Ce= rofolini e Lorenzo Pegorin</a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/175924= ?cmpid=3Dnl_ntplusfisco">Controlli e liti</a></h5> <h3 class=3D"t2" style=3D"font-size: 18px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/17592= 4?cmpid=3Dnl_ntplusfisco">Legittimo il trasferimento d’ufficio del = domicilio fiscale dell’azienda</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Andrea Taglioni</p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14039/642524396/175925?cmpid=3Dnl= _ntplusfisco">Accertamento valido anche con accesso domiciliare non autor= izzato - di Alessandro Borgoglio</a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/175926= ?cmpid=3Dnl_ntplusfisco">Adempimenti</a></h5> <h3 class=3D"t2" style=3D"font-size: 18px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/17592= 6?cmpid=3Dnl_ntplusfisco">Competente la commissione tributaria dove ha se= de l’agente del servizio riscossione</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Marcello Maria De Vito</p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14039/642524396/175928?cmpid=3Dnl= _ntplusfisco">Motivazione rafforzata per disattendere la contabilit=C3=A0= - di Francesco Falcone e Alessandra Kostner</a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"100%"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/175929= ?cmpid=3Dnl_ntplusfisco">Controlli e liti</a></h5> <h3 class=3D"t2" style=3D"font-size: 18px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/17592= 9?cmpid=3Dnl_ntplusfisco">Amministratore di fatto sanzionato per la socie= tà fittizia</a></h3> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;">di Massimo Romeo</p> </td> </tr> <tr> <td width=3D"100%" valign=3D"middle" height=3D"30"><img width= =3D"70" height=3D"1" border=3D"0" style=3D"display:block;" alt=3D"-" src=3D= "https://i2.res.24o.it/imgnewsletter/nt-plus/line-small.png"></td> <td></td> </tr> <tr> <td width=3D"100%"> <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #101010; paddin= g: 0; margin: 0;"><a style=3D"color: #101010; text-decoration: none; " hr= ef=3D"https://t.contactlab.it/c/2005752/14039/642524396/175931?cmpid=3Dnl= _ntplusfisco">Srl, nulle le scelte =C2=ABrilevanti=C2=BB dell’ammin= istratore non approvate dai soci - di Angelo Busani </a></p> </td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td colspan=3D"3" width=3D"100%"><a style=3D"display: block; = margin: 0; padding: 0;" href=3D"https://t.contactlab.it/c/2005752/14039/6= 42524396/175933?cmpid=3Dnl_ntplusfisco"><img width=3D"460" height=3D"240"= border=3D"0" style=3D"display:block;" alt=3D"Speciale" src=3D"http://i2.= res.24o.it/images2010/Editrice/ILSOLE24ORE/QUOTIDIANI_VERTICALI/2020/06/0= 9/Quotidiani%20Verticali/ImmaginiWeb/866658-U411924842683dIH--1170x507@Il= Sole24Ore-Web-U20937180776ciE--1440x752@Quotidiani_Verticali-Web.jpg?r=3D= 460x240"></a></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"15"></td> </tr> <tr> <td width=3D"30"></td> <td width=3D"400" align=3D"center" style=3D"text-align:center= ;"> <h5 class=3D"p" style=3D"font-size: 14px; font-weight: nor= mal; mso-line-height-rule:exactly; line-height: 120%; color: #022b54; pad= ding: 0 0 2px 0; margin: 0;"><a style=3D"color: #022b54; text-decoration:= none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/175933= ?cmpid=3Dnl_ntplusfisco">Adempimenti</a></h5> <h3 class=3D"t2" style=3D"font-size: 24px; font-weight: no= rmal; mso-line-height-rule:exactly; line-height: 120%; color: #101010; pa= dding: 0 0 5px 0; margin: 0;"><a style=3D"color: #101010; text-decoration= : none; " href=3D"https://t.contactlab.it/c/2005752/14039/642524396/17593= 3?cmpid=3Dnl_ntplusfisco"> Speciale Telefisco: martedì 7 luglio = il webinar sugli aiuti ad autonomi, professionisti e imprese</a></h3>= <p class=3D"p" style=3D"font-size: 14px; font-weight: bold= ; mso-line-height-rule:exactly; line-height: 120%; color: #8c8c8c; paddin= g: 0 0 5px 0; margin: 0;"> di Norme & Tributi</p> </td> <td width=3D"30"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"15"></td> </tr> </table> </td> <td width=3D"70"></td> </tr> <tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70" height=3D"1"></td> <td width=3D"460" height=3D"1"><img width=3D"460" height=3D"1" border=3D= "0" style=3D"display:block;" alt=3D"---" src=3D"https://i2.res.24o.it/img= newsletter/nt-plus/line.png"></td> <td width=3D"70" height=3D"1"></td> </tr><tr> <td colspan=3D"3" width=3D"100%" height=3D"25"></td> </tr> <tr> <td width=3D"70"></td> <td width=3D"460"> <table width=3D"460" align=3D"center" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"border-collapse:collapse;margin:0 auto;width= :460px;"> <tr> <td width=3D"410"> <h2 class=3D"t2" style=3D"font-family:Georgia,serif; 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