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Return-Path: luigi@elelserv.it Received: from smtpauthdom2.interhost.it (smtpauthdom2.interhost.it [89.31.73.38]) by mail.planetline.it with ESMTP ; Fri, 10 Jul 2020 18:19:51 +0200 Received: by smtpauthdom2.interhost.it (Postfix, from userid 1000) id 2153BA4C28; Fri, 10 Jul 2020 18:19:46 +0200 (CEST) Received: from luigipc (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: smtp@elelserv.it) by smtpauthdom2.interhost.it (Postfix) with ESMTPSA id 7B8B7A4BD9 for <claudia@elelserv.it>; Fri, 10 Jul 2020 18:19:41 +0200 (CEST) From: "Luigi Del Favero" <luigi@elelserv.it> To: <claudia@elelserv.it> Subject: I: COBUS - Italian VAT payment December and declaration and payment February Date: Fri, 10 Jul 2020 18:19:40 +0200 Message-ID: <007b01d656d5$ea8b9f90$bfa2deb0$@it> MIME-Version: 1.0 Content-Type: multipart/mixed; boundary="----=_NextPart_000_007C_01D656E6.AE146F90" X-Mailer: Microsoft Office Outlook 12.0 Content-Language: it Thread-Index: AQKa/zfk2qJfs9O1R/vkGiHNmOk/qwKrZ3v5AlW3Qy2nTb7aQIAB5Xfw This is a multi-part message in MIME format. ------=_NextPart_000_007C_01D656E6.AE146F90 Content-Type: multipart/related; boundary="----=_NextPart_001_007D_01D656E6.AE146F90" ------=_NextPart_001_007D_01D656E6.AE146F90 Content-Type: multipart/alternative; boundary="----=_NextPart_002_007E_01D656E6.AE146F90" ------=_NextPart_002_007E_01D656E6.AE146F90 Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable =20 =20 Da: seddlex@tin.it [mailto:seddlex@tin.it]=20 Inviato: gioved=C3=AC 9 luglio 2020 13.22 A: 'Luigi Del Favero'; claudia@elelserv.it Oggetto: I: COBUS - Italian VAT payment December and declaration and = payment February =20 =20 =20 Avv.Calogero Seddio Viale Premuda 12 20129 Milano tel. (0039) 0254121806 =20 IL CONTENUTO DI QUESTO MESSAGGIO E' STRETTAMENTE CONFIDENZIALE E = RISERVATO AL DESTINATARIO IN OGGETTO. OGNI USO, DIVULGAZIONE, COPIA, = DISTRIBUZIONE O OGNI ALTRA AZIONE IN RELAZIONE AL SUDDETTO MESSAGGIO E' = PROIBITA. SE IL MESSAGGIO E' STATO RICEVUTO PER ERRORE VI PREGHIAMO DI = AVVISARCI IMMEDIATAMENTE. IL MESSAGGIO ED OGNI SUO ALLEGATO ANDRA' = CANCELLATO. NON CI ASSUMIAMO RESPONSABILITA' PER LA COMPLETEZZA DEL = MESSAGGIO INVIATO IN MODO ELETTRONICO. This e-mail may contain information that is confidential which is = intended for use of the addressee(s) only. Any use, disclosure, copying, = distribution or any action taken or omitted to be taken in reliance on = it is prohibited and may be unlawful. If this message has been received = in error, please advise us immediately by reply e-mail and delete the = original message as well as any enclosures thereof. We cannot accept = responsibility for the accuracy or completeness of this e-mail as it has = been transmitted over a public network. =20 Da: Christian Spiecker [mailto:Christian.Spiecker@cobus-industries.de]=20 Inviato: mercoled=C3=AC 11 marzo 2020 11:25 A: 'seddlex@tin.it' Oggetto: AW: COBUS - Italian VAT payment December and declaration and = payment February =20 Dear Mr. Seddio, I hope that you are fine. This morning, I have prepared two payments for = the VAT obligations of COBUS Industries. I intend to execute these = payments today, but wanted you to take a look first, just in case I have = made a mistake. In particular, I need to know if the beneficiary = =E2=80=9CAgenzia Tributaria=E2=80=9D is correct or has to be changed. I = have attached the two instructions for your kind review and comments. = Thank you so much in advance. =20 Cordiali Saluti, =20 =20 =20 =20 i.V. Christian Spiecker Head of Finance & Accounting ____________________________________________ =20 COBUS Industries GmbH Max-Planck-Ring 43 D-65205 Wiesbaden =20 Phone: +49 6122 9553-13 Fax: +49 6122 51461 eMail to: <mailto:christian.spiecker@contrac-cobus.de> = Christian.Spiecker@COBUS-Industries.de Internet: www.COBUS-Industries.de ____________________________________________ =20 Gerichtsstand / place of court: Wiesbaden/Germany Handelsregister / register of companies: HRB 5620 Umsatzsteuer-ID / VAT registration nr. DE113835572 Gesch=C3=A4ftsf=C3=BChrerin / director: Mrs. Patricia Vasconcelos =20 Von: seddlex@tin.it <seddlex@tin.it>=20 Gesendet: Montag, 9. M=C3=A4rz 2020 15:48 An: Christian Spiecker <Christian.Spiecker@cobus-industries.de> Cc: Dennis Tlatlik <Dennis.Tlatlik@cobus-industries.de> Betreff: R: COBUS - Italian VAT payment December and declaration and = payment February =20 Dear Mr. Spiecker,=20 here you are the data for the international transfer of 492.800,00 euro = related to the Vat of February.=20 The Iban and the Bic are the same for now but the tax code is different. = The final date is the same for the annual declaration on 16th of march.=20 So you'll have to make the transfer of Euro 373.296,00 with the data I = wrote you in the last mail, and this new one of 492.800,00 with theese = data in the casual of transfert:=20 =20 Cobus Industries Gmbh - C.f.00246809990- Cod Trib. 6002 - anno 2020 - =20 The Iban to use is : IT64W0100003245348008120301=20 Bic: BITAITRRENT=20 =20 As soon you'll recieve the confirmation of the transfer please send a = copy to me in order to complete your fiscal archive.=20 I've to ask you, if possible, the Vat number of Deuthce leasing and = fiscal number of identification in order to complete the identification = of the client according to Italian rules(really,according to the Italian = format of invoice ,you shoud write theese data in the paper invoice you = do).=20 Finally, if you agree, write me every end of month even if you do not = sell anything, in order to not missing the final date for the payement.=20 =20 Best Regards.=20 Calogero Seddio=20 =20 Avv.Calogero Seddio=20 Viale Premuda 12=20 20129 Milano=20 tel. (0039) 0254121806=20 =20 IL CONTENUTO DI QUESTO MESSAGGIO E' STRETTAMENTE CONFIDENZIALE E = RISERVATO AL DESTINATARIO IN OGGETTO. OGNI USO, DIVULGAZIONE, COPIA, = DISTRIBUZIONE O OGNI ALTRA AZIONE IN RELAZIONE AL SUDDETTO MESSAGGIO E' = PROIBITA. SE IL MESSAGGIO E' STATO RICEVUTO PER ERRORE VI PREGHIAMO DI = AVVISARCI IMMEDIATAMENTE. IL MESSAGGIO ED OGNI SUO ALLEGATO ANDRA' = CANCELLATO. NON CI ASSUMIAMO RESPONSABILITA' PER LA COMPLETEZZA DEL = MESSAGGIO INVIATO IN MODO ELETTRONICO.=20 This e-mail may contain information that is confidential which is = intended for use of the addressee(s) only. Any use, disclosure, copying, = distribution or any action taken or omitted to be taken in reliance on = it is prohibited and may be unlawful. If this message has been received = in error, please advise us immediately by reply e-mail and delete the = original message as well as any enclosures thereof. We cannot accept = responsibility for the accuracy or completeness of this e-mail as it has = been transmitted over a public network.=20 =20 Da: Christian Spiecker [mailto:Christian.Spiecker@cobus-industries.de]=20 Inviato: luned=C3=AC 9 marzo 2020 13:34 A: 'seddlex@tin.it' Cc: Dennis Tlatlik Oggetto: COBUS - Italian VAT payment December and declaration and = payment February=20 =20 Dear Mr. Seddio,=20 thank you very much for the explanations and information. I will prepare = the payment for the 2019 VAT to the authorities timely, so that they = receive the funds latest on March 13th.=20 I also understood that we will have to declare VAT on a monthly basis = from now on. Luckily, we did not have sales with Italian VAT in January, = but we did in February, I have attached a scan of the respective = invoice. The payment for this new declaration also has to be made this = week, right ? So, for the February VAT payment to the authorities, I = would need the new reference data from you. I really appreciate your = work for COBUS, it is great =F0=9F=98=8A All the best,=20 =20 Cordiali Saluti,=20 =20 =20 =20 =20 i.V. Christian Spiecker=20 Head of Finance & Accounting=20 ____________________________________________=20 =20 COBUS Industries GmbH=20 Max-Planck-Ring 43=20 D-65205 Wiesbaden=20 =20 Phone: +49 6122 9553-13=20 Fax: +49 6122 51461=20 eMail to: <mailto:christian.spiecker@contrac-cobus.de> = Christian.Spiecker@COBUS-Industries.de=20 Internet: www.COBUS-Industries.de=20 ____________________________________________=20 =20 Gerichtsstand / place of court: Wiesbaden/Germany=20 Handelsregister / register of companies: HRB 5620=20 Umsatzsteuer-ID / VAT registration nr. DE113835572=20 Gesch=C3=A4ftsf=C3=BChrerin / director: Mrs. Patricia Vasconcelos=20 =20 Von: seddlex@tin.it <seddlex@tin.it>=20 Gesendet: Donnerstag, 5. M=C3=A4rz 2020 18:05 An: Christian Spiecker <Christian.Spiecker@cobus-industries.de> Cc: Dennis Tlatlik <Dennis.Tlatlik@cobus-industries.de> Betreff: R: COBUS - your service as VAT representative=20 =20 Dear Mr. Spiecker,=20 what you wrote me is correct.=20 Just a little reminder, for 2020 you'll have to do the vat liquidation = monthly instead of quarterly as in 2019, due to Italian vat law related = to you business volume.=20 The payment has to be done within the 16Th of the next month. So the = January liquidation will be paid on 16th of February the liquidation of = February has to be paid the 16 of March and so on.=20 Just to remember you to send us the invoices you do monthly.=20 We have already done for you the communication of the 4th Vat quarter = liquidation that you find attached to this mail.=20 As for the kind of payment you have chosen I'll write to you every time = the Iban and what you have to write on the international transfer (Iban = and tax codes changes that's why I have to write you every time)=20 =20 For the payment of the annual Vat declaration in the casual of the = transfer you'll have to indicate the following:=20 Your business name, Your Italian Fiscal code, tax code, year of the tax. = =20 So in this case is:=20 =20 Cobus Industries Gmbh - C.f.00246809990- Cod Trib. 6099 - anno 2019 -=20 =20 The Iban to use is : IT64W0100003245348008120301=20 Bic: BITAITRRENT=20 =20 The total amount of the transfer will be Euro 373.296,00 (369.600 your = debit Vat + 1% of interest due to Italian low for quarter liquidation).=20 The final date for the transfer is the 16TH of march.=20 =20 Feel free to write me for any further question.=20 Best regards=20 Seddio Calogero=20 =20 Avv.Calogero Seddio=20 Viale Premuda 12=20 20129 Milano=20 tel. (0039) 0254121806=20 =20 IL CONTENUTO DI QUESTO MESSAGGIO E' STRETTAMENTE CONFIDENZIALE E = RISERVATO AL DESTINATARIO IN OGGETTO. OGNI USO, DIVULGAZIONE, COPIA, = DISTRIBUZIONE O OGNI ALTRA AZIONE IN RELAZIONE AL SUDDETTO MESSAGGIO E' = PROIBITA. SE IL MESSAGGIO E' STATO RICEVUTO PER ERRORE VI PREGHIAMO DI = AVVISARCI IMMEDIATAMENTE. IL MESSAGGIO ED OGNI SUO ALLEGATO ANDRA' = CANCELLATO. NON CI ASSUMIAMO RESPONSABILITA' PER LA COMPLETEZZA DEL = MESSAGGIO INVIATO IN MODO ELETTRONICO.=20 This e-mail may contain information that is confidential which is = intended for use of the addressee(s) only. Any use, disclosure, copying, = distribution or any action taken or omitted to be taken in reliance on = it is prohibited and may be unlawful. If this message has been received = in error, please advise us immediately by reply e-mail and delete the = original message as well as any enclosures thereof. We cannot accept = responsibility for the accuracy or completeness of this e-mail as it has = been transmitted over a public network.=20 =20 Da: Christian Spiecker [mailto:Christian.Spiecker@cobus-industries.de]=20 Inviato: mercoled=C3=AC 4 marzo 2020 15:19 A: 'seddlex@tin.it' Cc: Dennis Tlatlik Oggetto: AW: COBUS - your service as VAT representative=20 =20 Dear Mr. Seddio,=20 =20 thank you very much for all the information and clarification so far. I = understood that that final VAT declaration will become due on April = 30th, but the payment has to done earlier, the authorities must have the = money on March 16th latest.=20 So, in order to set up all necessary steps for this process, we would = like to pay directly to the authorities, rather than establish an = Italian online account. Please let me know about the further procedure. = Thank you very much in advance. All the best,=20 =20 with kind regards,=20 =20 =20 =20 =20 i.V. Christian Spiecker=20 Head of Finance & Accounting=20 ____________________________________________=20 =20 COBUS Industries GmbH=20 Max-Planck-Ring 43=20 D-65205 Wiesbaden=20 =20 Phone: +49 6122 9553-13=20 Fax: +49 6122 51461=20 eMail to: <mailto:christian.spiecker@contrac-cobus.de> = Christian.Spiecker@COBUS-Industries.de=20 Internet: www.COBUS-Industries.de=20 ____________________________________________=20 =20 Gerichtsstand / place of court: Wiesbaden/Germany=20 Handelsregister / register of companies: HRB 5620=20 Umsatzsteuer-ID / VAT registration nr. DE113835572=20 Gesch=C3=A4ftsf=C3=BChrerin / director: Mrs. Patricia Vasconcelos=20 =20 =20 Von: seddlex@tin.it <seddlex@tin.it>=20 Gesendet: Freitag, 7. Februar 2020 18:52 An: Christian Spiecker <Christian.Spiecker@cobus-industries.de> Cc: Dennis Tlatlik <Dennis.Tlatlik@cobus-industries.de> Betreff: R: COBUS - your service as VAT representative=20 =20 Dear Mr. Spiecker,=20 =20 Thank you for trusting us.=20 Attached you'll find the contract with my signature.=20 The final date for your Vat declaration for 2019 will be the end of = April. Instead The Vat liquidation and communication will be earlier, at = the end of February.=20 The Vat payment has the final date on the 16Th of march.=20 As we wrote you before for doing Italian payment with F24 model the = easier way would be to open an Italian on line account but is also = possible to do an International transfer directly to Italian fiscal = authority. Is a bit more complicated but tell us which kind of method = you prefer.=20 As soon as all the documentation relating your Italian Vat will be ready = we are going to send you the drafts for you approval.=20 Best Regards=20 Calogero Seddio=20 =20 Avv.Calogero Seddio=20 Viale Premuda 12=20 20129 Milano=20 tel. (0039) 0254121806=20 =20 IL CONTENUTO DI QUESTO MESSAGGIO E' STRETTAMENTE CONFIDENZIALE E = RISERVATO AL DESTINATARIO IN OGGETTO. OGNI USO, DIVULGAZIONE, COPIA, = DISTRIBUZIONE O OGNI ALTRA AZIONE IN RELAZIONE AL SUDDETTO MESSAGGIO E' = PROIBITA. SE IL MESSAGGIO E' STATO RICEVUTO PER ERRORE VI PREGHIAMO DI = AVVISARCI IMMEDIATAMENTE. IL MESSAGGIO ED OGNI SUO ALLEGATO ANDRA' = CANCELLATO. NON CI ASSUMIAMO RESPONSABILITA' PER LA COMPLETEZZA DEL = MESSAGGIO INVIATO IN MODO ELETTRONICO.=20 This e-mail may contain information that is confidential which is = intended for use of the addressee(s) only. Any use, disclosure, copying, = distribution or any action taken or omitted to be taken in reliance on = it is prohibited and may be unlawful. If this message has been received = in error, please advise us immediately by reply e-mail and delete the = original message as well as any enclosures thereof. We cannot accept = responsibility for the accuracy or completeness of this e-mail as it has = been transmitted over a public network.=20 =20 Da: Christian Spiecker [mailto:Christian.Spiecker@cobus-industries.de]=20 Inviato: venerd=C3=AC 7 febbraio 2020 13:43 A: 'seddlex@tin.it' Cc: Dennis Tlatlik Oggetto: AW: COBUS - your service as VAT representative=20 =20 Dear Mr. Seddio,=20 =20 thank you very much. Attached, you will find the contract, undersigned = by our managing director Mrs. Patricia Vasconcelos, and two invoices = that we raised in December last year with Italian VAT included.=20 Could you please prepare the necessary declarations to the Italian = Authorities and let me know how and when to pay the VAT debt ? Thank you = very much for your kind assistance. All the best,=20 =20 Cordiali saluti,=20 =20 =20 =20 =20 =20 Christian Spiecker=20 Head of Finance & Accounting=20 ____________________________________________=20 =20 COBUS Industries GmbH=20 Max-Planck-Ring 43=20 D-65205 Wiesbaden=20 =20 Phone: +49 6122 9553-13=20 Fax: +49 6122 51461=20 eMail to: <mailto:christian.spiecker@contrac-cobus.de> = Christian.Spiecker@COBUS-Industries.de=20 Internet: <http://www.COBUS-Industries.de> www.COBUS-Industries.de=20 ____________________________________________=20 =20 Gerichtsstand / place of court: Wiesbaden/Germany=20 Handelsregister / register of companies: HRB 5620=20 Umsatzsteuer-ID / VAT registration nr. DE113835572=20 Gesch=C3=A4ftsf=C3=BChrerin / director: Mrs. Patricia Vasconcelos=20 =20 =20 =20 +++ Feb. 5-6, 2020 - Come and Visit us at this Show =E2=80=93 Stand B400 = / CAVAG +++=20 =20 Von: seddlex@tin.it <seddlex@tin.it>=20 Gesendet: Donnerstag, 6. Februar 2020 19:23 An: Dennis Tlatlik <Dennis.Tlatlik@cobus-industries.de> Cc: Christian Spiecker <Christian.Spiecker@cobus-industries.de> Betreff: R: COBUS - your service as VAT representative=20 =20 Dear Mr. Tlatlik,=20 I send you the agreement in Italian for your approval and signature.=20 I send you also a translation in English.=20 I'm going to send you also the Privacy policy model for you approval = only in Italian at the moment.=20 If you need any further clarifications don't hesitate to contact me.=20 Thank you in advance and have nice vacation.=20 Best Regards=20 Calogero Seddio=20 =20 Avv.Calogero Seddio=20 Viale Premuda 12=20 20129 Milano=20 tel. (0039) 0254121806=20 =20 IL CONTENUTO DI QUESTO MESSAGGIO E' STRETTAMENTE CONFIDENZIALE E = RISERVATO AL DESTINATARIO IN OGGETTO. OGNI USO, DIVULGAZIONE, COPIA, = DISTRIBUZIONE O OGNI ALTRA AZIONE IN RELAZIONE AL SUDDETTO MESSAGGIO E' = PROIBITA. SE IL MESSAGGIO E' STATO RICEVUTO PER ERRORE VI PREGHIAMO DI = AVVISARCI IMMEDIATAMENTE. IL MESSAGGIO ED OGNI SUO ALLEGATO ANDRA' = CANCELLATO. NON CI ASSUMIAMO RESPONSABILITA' PER LA COMPLETEZZA DEL = MESSAGGIO INVIATO IN MODO ELETTRONICO.=20 This e-mail may contain information that is confidential which is = intended for use of the addressee(s) only. Any use, disclosure, copying, = distribution or any action taken or omitted to be taken in reliance on = it is prohibited and may be unlawful. If this message has been received = in error, please advise us immediately by reply e-mail and delete the = original message as well as any enclosures thereof. We cannot accept = responsibility for the accuracy or completeness of this e-mail as it has = been transmitted over a public network.=20 =20 Da: Dennis Tlatlik [ <mailto:Dennis.Tlatlik@cobus-industries.de> = mailto:Dennis.Tlatlik@cobus-industries.de]=20 Inviato: mercoled=C3=AC 5 febbraio 2020 20:20 A: 'seddlex@tin.it' Cc: Christian Spiecker Oggetto: AW: COBUS - your service as VAT representative=20 =20 Dear Mr. Seddio,=20 =20 I am glad that we have received the final approval by our Managing = Director today.=20 Could you please send us the agreement tomorrow, so that I can still = sign it and send you a scan? I ask this because I am on vacation from = this Friday to next Friday.=20 Our head of accounting Christian Spiecker (in copy of all emails) will = take over the correspondence with you then.=20 =20 Many thanks again that you agree to work with us. I really appreciate = your quick and professional responses!=20 I am looking forward hearing from you.=20 =20 Best Regards,=20 =20 Dennis=20 =20 =20 =20 Von: seddlex@tin.it <seddlex@tin.it>=20 Gesendet: Mittwoch, 5. Februar 2020 12:28 An: Dennis Tlatlik <Dennis.Tlatlik@cobus-industries.de> Cc: Christian Spiecker <Christian.Spiecker@cobus-industries.de> Betreff: R: COBUS - your service as VAT representative=20 =20 Dear Mr.Tlatlik,=20 I know Italian bureaucracy is quite heavy.=20 In Italy your Vat number is unique but the activity code can be more = than one. If you look to yours, you have the activity code 73.39.10 that = is only for rent " noleggio altri mezzi di trasporto" if you also sell = you have to open a secondary activity code for also selling. You have = also to indicate which of one of the two is the principal activity and = the secondary one. Is relevant from the point of view of taxation here = so is not a great problem for you at the moment because you pay your = taxes in Germany. Is just a complete communication of your kind of = activity here in Italy.=20 Once I receive your approval I'll send you the agreement.=20 Best Regards=20 Calogero Seddio=20 =20 Avv.Calogero Seddio=20 Viale Premuda 12=20 20129 Milano=20 tel. (0039) 0254121806=20 =20 IL CONTENUTO DI QUESTO MESSAGGIO E' STRETTAMENTE CONFIDENZIALE E = RISERVATO AL DESTINATARIO IN OGGETTO. OGNI USO, DIVULGAZIONE, COPIA, = DISTRIBUZIONE O OGNI ALTRA AZIONE IN RELAZIONE AL SUDDETTO MESSAGGIO E' = PROIBITA. SE IL MESSAGGIO E' STATO RICEVUTO PER ERRORE VI PREGHIAMO DI = AVVISARCI IMMEDIATAMENTE. IL MESSAGGIO ED OGNI SUO ALLEGATO ANDRA' = CANCELLATO. NON CI ASSUMIAMO RESPONSABILITA' PER LA COMPLETEZZA DEL = MESSAGGIO INVIATO IN MODO ELETTRONICO.=20 This e-mail may contain information that is confidential which is = intended for use of the addressee(s) only. Any use, disclosure, copying, = distribution or any action taken or omitted to be taken in reliance on = it is prohibited and may be unlawful. If this message has been received = in error, please advise us immediately by reply e-mail and delete the = original message as well as any enclosures thereof. We cannot accept = responsibility for the accuracy or completeness of this e-mail as it has = been transmitted over a public network.=20 =20 Da: Dennis Tlatlik [ <mailto:Dennis.Tlatlik@cobus-industries.de> = mailto:Dennis.Tlatlik@cobus-industries.de]=20 Inviato: marted=C3=AC 4 febbraio 2020 21:49 A: 'seddlex@tin.it' Cc: Christian Spiecker Oggetto: AW: COBUS - your service as VAT representative=20 =20 Dear Mr. Seddio,=20 =20 Thanks for your email and brief offer.=20 Your understanding is correct. Additionally, we write lease invoices to = SEA Milano with German VAT and the notation =E2=80=9Creverse = charge=E2=80=9D.=20 =20 It is a big surprise for me that you mentioned that our VAT code is only = for renting activities. In Germany, a VAT code is for all activities in = general. However, is this a problem?=20 =20 Now, I am waiting for the approval by my Managing Director. Once I have = received it, could you send me the agreement?=20 =20 Many Thanks & Best Regards,=20 =20 Dennis=20 =20 =20 Von: seddlex@tin.it <seddlex@tin.it>=20 Gesendet: Dienstag, 4. Februar 2020 12:38 An: Dennis Tlatlik <Dennis.Tlatlik@cobus-industries.de> Cc: Christian Spiecker <Christian.Spiecker@cobus-industries.de> Betreff: R: COBUS - your service as VAT representative=20 =20 Dear Mr.Tlatlik,=20 I'm going to write you down what I've understand till now to be sure I'm = giving you the right answers.=20 You did a direct identification in Italy according to art.35 ter that = means you are identified in Italy but you don't have a stable = organization here.=20 This kind of identification is to do Vat obligations regarding the = invoices done to a private final consumer or to another not resident = entity.=20 As you wrote me before and looking to the invoice you sent, Cobus has = sold 4 buses to a non resident leasing society, directly in Italy.=20 Looking to your Vat code you have opened only the activity of renting = "noleggio di altri veicoli" but not the activity of selling.=20 Further and in case you'll decide to choose us consultant here in Italy = I'd like to deepen a bit more the different kind of operation you do and = the correct Vat treatment.=20 Coming to you needs for the moment:=20 You have to do this fulfillments:=20 - Accounting Recording of your invoices here(30 documents circa);=20 - 4Th quarter 19 Vat liquidation; Remember in any case that for 2020 = based on your business volume you'll have to the liquidation monthly;=20 - Annual Vat declaration (for 2019 and 2020);=20 - foreigner operation Communication (so called in Italy" comunicazione = operazioni Transfrontaliere) that for 2019 is a monthly fulfillment but = for 2020 will become Quarterly;=20 - Payment of Vat via F24 model (a particular Italian model for taxes and = Vat payment. The easier way is to open an Italian on line bank account = but we'll see this after)=20 -Communication of Periodic Vat liquidation ( to do quarterly);=20 =20 For the execution of the fulfillments above we can offer you a service = for 1.500 euro per Year;=20 Furhter if you want us to assist you in Vat Italian matters regarding = your operations in Italy we can offer you an assistance (both for = fulfillments and advice) for 3.000 Euro per Year.=20 =20 Best Regards.=20 Calogero Seddio=20 =20 Avv.Calogero Seddio=20 Viale Premuda 12=20 20129 Milano=20 tel. (0039) 0254121806=20 =20 IL CONTENUTO DI QUESTO MESSAGGIO E' STRETTAMENTE CONFIDENZIALE E = RISERVATO AL DESTINATARIO IN OGGETTO. OGNI USO, DIVULGAZIONE, COPIA, = DISTRIBUZIONE O OGNI ALTRA AZIONE IN RELAZIONE AL SUDDETTO MESSAGGIO E' = PROIBITA. SE IL MESSAGGIO E' STATO RICEVUTO PER ERRORE VI PREGHIAMO DI = AVVISARCI IMMEDIATAMENTE. IL MESSAGGIO ED OGNI SUO ALLEGATO ANDRA' = CANCELLATO. NON CI ASSUMIAMO RESPONSABILITA' PER LA COMPLETEZZA DEL = MESSAGGIO INVIATO IN MODO ELETTRONICO.=20 This e-mail may contain information that is confidential which is = intended for use of the addressee(s) only. Any use, disclosure, copying, = distribution or any action taken or omitted to be taken in reliance on = it is prohibited and may be unlawful. If this message has been received = in error, please advise us immediately by reply e-mail and delete the = original message as well as any enclosures thereof. We cannot accept = responsibility for the accuracy or completeness of this e-mail as it has = been transmitted over a public network.=20 =20 Da: Dennis Tlatlik [ <mailto:Dennis.Tlatlik@cobus-industries.de> = mailto:Dennis.Tlatlik@cobus-industries.de]=20 Inviato: luned=C3=AC 3 febbraio 2020 09:24 A: 'seddlex@tin.it' Cc: Christian Spiecker Oggetto: AW: COBUS - your service as VAT representative=20 =20 Dear Mr. Seddio,=20 =20 I have attached the letter from Italian authorities by which we have = been granted the VAT ID number.=20 Based on this, we have created an invoice (see attached example).=20 =20 Have a great start into the week.=20 =20 Best Regards,=20 =20 Dennis=20 =20 =20 =20 =20 Von: seddlex@tin.it <seddlex@tin.it>=20 Gesendet: Freitag, 31. Januar 2020 18:10 An: Dennis Tlatlik <Dennis.Tlatlik@cobus-industries.de> Cc: Christian Spiecker <Christian.Spiecker@cobus-industries.de> Betreff: R: COBUS - your service as VAT representative=20 =20 Dear Mr. Tlatlik,=20 Thank you for your kind answer.=20 If is possible I need further to have all the documents you did in Italy = (the request of the Vat, the invoices you did in December and any other = document useful ).=20 This to understand exactly how you are identified in Italy and advise = you for the correct way to face the Italian Vat issues.=20 Best Regards=20 Calogero Seddio=20 =20 Avv.Calogero Seddio=20 Viale Premuda 12=20 20129 Milano=20 tel. (0039) 0254121806=20 =20 IL CONTENUTO DI QUESTO MESSAGGIO E' STRETTAMENTE CONFIDENZIALE E = RISERVATO AL DESTINATARIO IN OGGETTO. OGNI USO, DIVULGAZIONE, COPIA, = DISTRIBUZIONE O OGNI ALTRA AZIONE IN RELAZIONE AL SUDDETTO MESSAGGIO E' = PROIBITA. SE IL MESSAGGIO E' STATO RICEVUTO PER ERRORE VI PREGHIAMO DI = AVVISARCI IMMEDIATAMENTE. IL MESSAGGIO ED OGNI SUO ALLEGATO ANDRA' = CANCELLATO. NON CI ASSUMIAMO RESPONSABILITA' PER LA COMPLETEZZA DEL = MESSAGGIO INVIATO IN MODO ELETTRONICO.=20 This e-mail may contain information that is confidential which is = intended for use of the addressee(s) only. Any use, disclosure, copying, = distribution or any action taken or omitted to be taken in reliance on = it is prohibited and may be unlawful. If this message has been received = in error, please advise us immediately by reply e-mail and delete the = original message as well as any enclosures thereof. We cannot accept = responsibility for the accuracy or completeness of this e-mail as it has = been transmitted over a public network.=20 =20 Da: Dennis Tlatlik [ <mailto:Dennis.Tlatlik@cobus-industries.de> = mailto:Dennis.Tlatlik@cobus-industries.de]=20 Inviato: gioved=C3=AC 30 gennaio 2020 17:47 A: 'seddlex@tin.it' Cc: Christian Spiecker Oggetto: AW: COBUS - your service as VAT representative=20 =20 Dear Mr. Seddio,=20 =20 Thanks for your prompt reply.=20 Your understanding below is absolutely correct. In December 2019, we = have written 2 invoices with Italian VAT.=20 =20 I have attached a document considering our business activities in Italy. = For the current project, we have the following business cases:=20 1. Sale of new buses in Milano on Italian territory to a lease company = with Italian VAT 22%.=20 2. Rent of buses to SEA (operator at Milano airports)=20 3. Sale of used buses in Milano on Italian territory to an Italian = company with Italian VAT 22%=20 =20 We have one or two monthly invoices for rental fees and maybe one or two = invoices for new buses each second month in 2020. I assume that we will = have only one or two invoices for used buses in 2020.=20 =20 If you need any other information, please let me know.=20 =20 I am looking forward hearing from you.=20 =20 Best Regards,=20 =20 Dennis=20 =20 =20 =20 =20 Von: seddlex@tin.it <seddlex@tin.it>=20 Gesendet: Mittwoch, 29. Januar 2020 14:43 An: Dennis Tlatlik <Dennis.Tlatlik@cobus-industries.de> Cc: Christian Spiecker <Christian.Spiecker@cobus-industries.de> Betreff: R: COBUS - your service as VAT representative=20 =20 Dear Mr. Tlatlik,=20 =20 for sure we will be glad to follow you and your company in all the = fiscal issues in Italy.=20 =20 Speaking about your kind request, if I understand correctly at the = moment you need to do all the fiscal compliances related to your Italian = Vat. In the 2019 you did only one invoice in Italy and you need to do = the Vat declaration for the 2019 and the other connected fullifilments.=20 =20 In order to make you a correct offer of services I need to have an idea = of your activity in Italy and a possible numbers of invoices you are = going to do in the future.=20 =20 Feel free to contact me for any further question.=20 =20 Best regards=20 Calogero Seddio=20 =20 Avv.Calogero Seddio=20 Viale Premuda 12=20 20129 Milano=20 tel. (0039) 0254121806=20 =20 IL CONTENUTO DI QUESTO MESSAGGIO E' STRETTAMENTE CONFIDENZIALE E = RISERVATO AL DESTINATARIO IN OGGETTO. OGNI USO, DIVULGAZIONE, COPIA, = DISTRIBUZIONE O OGNI ALTRA AZIONE IN RELAZIONE AL SUDDETTO MESSAGGIO E' = PROIBITA. SE IL MESSAGGIO E' STATO RICEVUTO PER ERRORE VI PREGHIAMO DI = AVVISARCI IMMEDIATAMENTE. IL MESSAGGIO ED OGNI SUO ALLEGATO ANDRA' = CANCELLATO. NON CI ASSUMIAMO RESPONSABILITA' PER LA COMPLETEZZA DEL = MESSAGGIO INVIATO IN MODO ELETTRONICO.=20 This e-mail may contain information that is confidential which is = intended for use of the addressee(s) only. Any use, disclosure, copying, = distribution or any action taken or omitted to be taken in reliance on = it is prohibited and may be unlawful. If this message has been received = in error, please advise us immediately by reply e-mail and delete the = original message as well as any enclosures thereof. We cannot accept = responsibility for the accuracy or completeness of this e-mail as it has = been transmitted over a public network.=20 =20 Da: Dennis Tlatlik [ <mailto:Dennis.Tlatlik@cobus-industries.de> = mailto:Dennis.Tlatlik@cobus-industries.de]=20 Inviato: marted=C3=AC 28 gennaio 2020 23:33 A: 'seddlex@tin.it' Cc: Christian Spiecker Oggetto: COBUS - your service as VAT representative=20 =20 Dear Mr. Seddio,=20 =20 I hope you are doing well.=20 Mrs. Martina Napoleone has been so kind to provide us with your contact = information. If I understood her correctly, she has already talked to = you about our company and requirement.=20 Since December 2019, our company COBUS is registered for VAT in Italy = officially. Still in December, we needed to create an invoice with = Italian VAT which we now have to declare. According to my research in = the internet, COBUS needs a representative in Italy who takes care of = VAT matters. If I am not wrong, we would have time for the declaration = December 2019 until February 16th 2020.=20 =20 If you have the resources and the will to support us in this matter = continuously, could you please send us an offer for your services = required to be legally compliant in Italy?=20 =20 Many Thanks in advance. =20 =20 Best Regards,=20 =20 Dennis Tlatlik=20 CFO=20 ______________________________________=20 =20 =20 =20 =20 =20 COBUS Industries GmbH=20 Max-Planck-Ring 43=20 D-65205 Wiesbaden=20 =20 Phone: +49 (0)6122 9553-18=20 Mobile: +49 (0)172 5176112 Fax: +49 (0)6122 51461=20 E-mail: <mailto:dennis.tlatlik@cobus-industries.de> = dennis.tlatlik@cobus-industries.de=20 Internet: <http://www.cobus-industries.de/> = www.cobus-industries.de=20 =20 Registergericht/register of commerce: Wiesbaden=20 Handelsregister-Nr./registration no.: HRB 5620=20 Umsatzsteuer-Nr./VAT no. : DE 113835572=20 Gesch=C3=A4ftsf=C3=BChrerin/Managing Director: = Patricia Vasconcelos=20 =20 =20 =20 = <http://www.avg.com/email-signature?utm_medium=3Demail&utm_source=3Dlink&= utm_campaign=3Dsig-email&utm_content=3Demailclient> Immagine rimossa dal = mittente. 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= claudia@elelserv.it<br><b>Oggetto:</b> I: COBUS - Italian VAT payment = December and declaration and payment = February<o:p></o:p></span></p></div></div><p = class=3DMsoNormal><o:p> </o:p></p><p class=3DMsoNormal><span = style=3D'color:#1F497D'><o:p> </o:p></span></p><p = class=3DMsoNormal><span = style=3D'color:#1F497D'><o:p> </o:p></span></p><div><p = class=3DMsoNormal><b><span = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >Avv.Calogero Seddio</span></b><span = style=3D'color:#1F497D'><o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >Viale Premuda 12<o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >20129 Milano<o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >tel. (0039) 0254121806<o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= > </span><span = style=3D'font-size:12.0pt;font-family:"Times New = Roman","serif";color:#1F497D'><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = style=3D'font-size:8.0pt;font-family:"Times New = Roman","serif";color:#1F497D'>IL CONTENUTO DI QUESTO MESSAGGIO E' = STRETTAMENTE CONFIDENZIALE E RISERVATO AL DESTINATARIO IN OGGETTO. OGNI = USO, DIVULGAZIONE, COPIA, DISTRIBUZIONE O OGNI ALTRA AZIONE IN RELAZIONE = AL SUDDETTO MESSAGGIO E' PROIBITA. SE IL MESSAGGIO E' STATO RICEVUTO PER = ERRORE VI PREGHIAMO DI AVVISARCI IMMEDIATAMENTE. IL MESSAGGIO ED OGNI = SUO ALLEGATO ANDRA' CANCELLATO. NON CI ASSUMIAMO RESPONSABILITA' PER LA = COMPLETEZZA DEL MESSAGGIO INVIATO IN MODO = ELETTRONICO.<o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = lang=3DEN-GB style=3D'font-size:8.0pt;font-family:"Times New = Roman","serif";color:#1F497D'>This e-mail may contain information that = is confidential which is intended for use of the addressee(s) only. Any = use, disclosure, copying, distribution or any action taken or omitted to = be taken in reliance on it is prohibited and may be unlawful. If this = message has been received in error, please advise us immediately by = reply e-mail and delete the original message as well as any enclosures = thereof. We cannot accept responsibility for the accuracy or = completeness of this e-mail as it has been transmitted over a public = network.<o:p></o:p></span></p></div><p class=3DMsoNormal><span = style=3D'color:#1F497D'><o:p> </o:p></span></p><div><div = style=3D'border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0cm = 0cm 0cm'><p class=3DMsoNormal><b><span = style=3D'font-size:10.0pt;font-family:"Segoe = UI","sans-serif"'>Da:</span></b><span = style=3D'font-size:10.0pt;font-family:"Segoe UI","sans-serif"'> = Christian Spiecker [mailto:Christian.Spiecker@cobus-industries.de] = <br><b>Inviato:</b> mercoled=C3=AC 11 marzo 2020 11:25<br><b>A:</b> = 'seddlex@tin.it'<br><b>Oggetto:</b> AW: COBUS - Italian VAT payment = December and declaration and payment = February<o:p></o:p></span></p></div></div><p = class=3DMsoNormal><o:p> </o:p></p><p class=3DMsoNormal><span = lang=3DDE>Dear Mr. Seddio,<o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-US>I hope that you are fine. This = morning, I have prepared two payments for the VAT obligations of COBUS = Industries. I intend to execute these payments today, but wanted you to = take a look first, just in case I have made a mistake. In particular, I = need to know if the beneficiary =E2=80=9CAgenzia Tributaria=E2=80=9D is = correct or has to be changed. I have attached the two instructions for = your kind review and comments. Thank you so much in = advance.<o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DEN-US><o:p> </o:p></span></p><div><p class=3DMsoNormal><span = lang=3DDE style=3D'font-size:8.0pt;font-family:"Maven Pro"'>Cordiali = Saluti,<o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:8.0pt;font-family:"Maven = Pro"'><o:p> </o:p></span></p><p class=3DMsoNormal><b><span = lang=3DDE style=3D'font-size:10.0pt'><o:p> </o:p></span></b></p><p = class=3DMsoNormal><span lang=3DEN-US = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '><img width=3D189 height=3D30 id=3D"_x0000_i1029" = src=3D"cid:image001.png@01D5F797.14872060"></span><b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'><o:p></o:p>= </span></b></p><p class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'><o:p> = </o:p></span></b></p><p class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'><o:p> = </o:p></span></b></p><p class=3DMsoNormal><b><span lang=3DEN-US = style=3D'font-size:10.0pt;font-family:"Maven Pro"'>i.V. Christian = Spiecker</span></b><span lang=3DEN-US style=3D'font-family:"Maven = Pro"'><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DEN-US = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Head of Finance & = Accounting</span><span lang=3DEN-US style=3D'font-family:"Maven = Pro"'><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DEN-US = style=3D'font-size:7.5pt;font-family:"Maven = Pro"'>____________________________________________</span><span = lang=3DEN-US style=3D'font-family:"Maven Pro"'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Maven = Pro"'> <o:p></o:p></span></p><p class=3DMsoNormal><b><span = lang=3DEN-US style=3D'font-size:7.5pt;font-family:"Maven Pro"'>COBUS = Industries GmbH</span></b><span lang=3DEN-US style=3D'font-family:"Maven = Pro"'><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DEN-US = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Max-Planck-Ring = 43</span><span lang=3DEN-US style=3D'font-family:"Maven = Pro"'><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DEN-US = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>D-65205 = Wiesbaden</span><span lang=3DEN-US style=3D'font-family:"Maven = Pro"'><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DEN-US = style=3D'font-family:"Maven Pro"'> <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-US = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Phone: +49 6122 = 9553-13</span><span lang=3DEN-US style=3D'font-family:"Maven = Pro"'><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DEN-US = style=3D'font-size:7.5pt;font-family:"Maven = Pro"'>Fax: +49 6122 51461</span><span = lang=3DEN-US style=3D'font-family:"Maven Pro"'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DEN-US = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>eMail to: </span><span = lang=3DDE style=3D'font-family:"Maven Pro"'><a = href=3D"mailto:christian.spiecker@contrac-cobus.de"><span lang=3DEN-US = style=3D'font-size:7.5pt;color:blue'>Christian.Spiecker@COBUS-Industries.= de</span></a></span><span lang=3DEN-US style=3D'font-family:"Maven = Pro"'><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Internet: = www.COBUS-Industries.de<o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'font-size:7.5pt;font-family:"Maven = Pro"'>____________________________________________</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE style=3D'font-family:"Maven = Pro"'> <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Gerichtsstand / = place of court: Wiesbaden/Germany</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Handelsregister / = register of companies: HRB 5620</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Umsatzsteuer-ID / VAT = registration nr. DE113835572</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven = Pro"'>Gesch=C3=A4ftsf=C3=BChrerin / director: Mrs. Patricia = Vasconcelos</span><span lang=3DDE style=3D'font-family:"Maven = Pro";color:#365F91'><o:p></o:p></span></p></div><p = class=3DMsoNormal><span lang=3DDE><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 lang=3DDE>Von:</span></b><span = lang=3DDE> seddlex@tin.it <seddlex@tin.it> <br><b>Gesendet:</b> = Montag, 9. M=C3=A4rz 2020 15:48<br><b>An:</b> Christian Spiecker = <Christian.Spiecker@cobus-industries.de><br><b>Cc:</b> Dennis = Tlatlik <Dennis.Tlatlik@cobus-industries.de><br><b>Betreff:</b> R: = COBUS - Italian VAT payment December and declaration and payment = February<o:p></o:p></span></p></div></div><p class=3DMsoNormal><span = lang=3DDE><o:p> </o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'>Dear Mr. Spiecker, </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>here you are the data for the international = transfer of 492.800,00 euro related to the Vat of February. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>The Iban and the Bic are the same for now but = the tax code is different. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>The final date is the same for the annual = declaration on 16th of march. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>So you'll have to make the transfer of Euro = 373.296,00 with the data I wrote you in the last mail, and this new = one of 492.800,00 with theese data in the casual of transfert: = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>Cobus Industries Gmbh - C.f.00246809990- Cod = Trib. 6002 - anno 2020 - </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>The Iban to use is : IT64W0100003245348008120301 = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'>Bic: BITAITRRENT </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>As soon you'll recieve the confirmation of the = transfer please send a copy to me in order to complete your fiscal = archive. </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'>I've to ask = you, if possible, the Vat number of Deuthce leasing and fiscal number of = identification in order to complete the identification of the = client according to Italian rules(really,according to the Italian format = of invoice ,you shoud write theese data in the paper invoice you = do). </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'>Finally, if = you agree, write me every end of month even if you do not sell = anything, in order to not missing the final date for the payement. = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>Best Regards. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>Calogero Seddio </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><div><p class=3DMsoNormal><b><span = lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >Avv.Calogero Seddio</span></b><span lang=3DDE style=3D'color:#1F497D'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >Viale Premuda 12 </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >20129 Milano </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >tel. (0039) 0254121806 </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= > </span><span lang=3DDE = style=3D'font-size:12.0pt;font-family:"Times New = Roman","serif";color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = lang=3DDE style=3D'font-size:8.0pt;font-family:"Times New = Roman","serif";color:#1F497D'>IL CONTENUTO DI QUESTO MESSAGGIO E' = STRETTAMENTE CONFIDENZIALE E RISERVATO AL DESTINATARIO IN OGGETTO. OGNI = USO, DIVULGAZIONE, COPIA, DISTRIBUZIONE O OGNI ALTRA AZIONE IN RELAZIONE = AL SUDDETTO MESSAGGIO E' PROIBITA. SE IL MESSAGGIO E' STATO RICEVUTO PER = ERRORE VI PREGHIAMO DI AVVISARCI IMMEDIATAMENTE. IL MESSAGGIO ED OGNI = SUO ALLEGATO ANDRA' CANCELLATO. NON CI ASSUMIAMO RESPONSABILITA' PER LA = COMPLETEZZA DEL MESSAGGIO INVIATO IN MODO ELETTRONICO. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = lang=3DDE style=3D'font-size:8.0pt;font-family:"Times New = Roman","serif";color:#1F497D'>This e-mail may contain information that = is confidential which is intended for use of the addressee(s) only. Any = use, disclosure, copying, distribution or any action taken or omitted to = be taken in reliance on it is prohibited and may be unlawful. If this = message has been received in error, please advise us immediately by = reply e-mail and delete the original message as well as any enclosures = thereof. We cannot accept responsibility for the accuracy or = completeness of this e-mail as it has been transmitted over a public = network. </span><span lang=3DDE><o:p></o:p></span></p></div><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'> = </span><span lang=3DDE><o:p></o:p></span></p><div><div = style=3D'border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0cm = 0cm 0cm'><p class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Segoe = UI","sans-serif"'>Da:</span></b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Segoe UI","sans-serif"'> = Christian Spiecker [<a = href=3D"mailto:Christian.Spiecker@cobus-industries.de">mailto:Christian.S= piecker@cobus-industries.de</a>] <br><b>Inviato:</b> luned=C3=AC 9 marzo = 2020 13:34<br><b>A:</b> 'seddlex@tin.it'<br><b>Cc:</b> Dennis = Tlatlik<br><b>Oggetto:</b> COBUS - Italian VAT payment December and = declaration and payment February </span><span = lang=3DDE><o:p></o:p></span></p></div></div><p class=3DMsoNormal><span = lang=3DDE> <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE>Dear Mr. Seddio, <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE>thank you very much for the = explanations and information. I will prepare the payment for the 2019 = VAT to the authorities timely, so that they receive the funds latest on = March 13<sup>th</sup>. <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE>I also understood that we will have to declare VAT on a = monthly basis from now on. Luckily, we did not have sales with Italian = VAT in January, but we did in February, I have attached a scan of the = respective invoice. The payment for this new declaration also has to be = made this week, right ? So, for the February VAT payment to the = authorities, I would need the new reference data from you. I really = appreciate your work for COBUS, it is great </span><span lang=3DDE = style=3D'font-family:"Segoe UI = Symbol","sans-serif"'>😊</span><span lang=3DDE> All the best, = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE> = <o:p></o:p></span></p><div><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:8.0pt;font-family:"Maven Pro"'>Cordiali Saluti, = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'font-size:8.0pt;font-family:"Maven Pro"'> = </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><b><span lang=3DDE style=3D'font-size:10.0pt'> = </span></b><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '><img border=3D0 width=3D189 height=3D30 id=3D"_x0000_i1025" = src=3D"cid:image001.png@01D5F797.14872060"></span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'> = </span></b><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'> = </span></b><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Maven Pro"'>i.V. Christian = Spiecker</span></b><span lang=3DDE style=3D'font-family:"Maven Pro"'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Head of = Finance & Accounting</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven = Pro"'>____________________________________________</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>COBUS Industries = GmbH</span></b><span lang=3DDE style=3D'font-family:"Maven Pro"'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'font-size:7.5pt;font-family:"Maven = Pro"'>Max-Planck-Ring 43</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>D-65205 = Wiesbaden</span><span lang=3DDE style=3D'font-family:"Maven Pro"'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Phone: +49 6122 = 9553-13</span><span lang=3DDE style=3D'font-family:"Maven Pro"'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'font-size:7.5pt;font-family:"Maven = Pro"'>Fax: +49 6122 51461</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>eMail to: </span><span = lang=3DDE style=3D'font-family:"Maven Pro"'><a = href=3D"mailto:christian.spiecker@contrac-cobus.de"><span = style=3D'font-size:7.5pt;color:blue'>Christian.Spiecker@COBUS-Industries.= de</span></a> </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Internet: <a = href=3D"http://www.COBUS-Industries.de">www.COBUS-Industries.de</a> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'font-size:7.5pt;font-family:"Maven = Pro"'>____________________________________________</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Gerichtsstand / = place of court: Wiesbaden/Germany</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Handelsregister / = register of companies: HRB 5620</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Umsatzsteuer-ID / VAT = registration nr. DE113835572</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven = Pro"'>Gesch=C3=A4ftsf=C3=BChrerin / director: Mrs. Patricia = Vasconcelos</span><span lang=3DDE style=3D'font-family:"Maven = Pro";color:#365F91'> </span><span = lang=3DDE><o:p></o:p></span></p></div><p class=3DMsoNormal><span = lang=3DDE> <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 lang=3DDE>Von:</span></b><span = lang=3DDE> <a href=3D"mailto:seddlex@tin.it">seddlex@tin.it</a> <<a = href=3D"mailto:seddlex@tin.it">seddlex@tin.it</a>> = <br><b>Gesendet:</b> Donnerstag, 5. M=C3=A4rz 2020 18:05<br><b>An:</b> = Christian Spiecker <<a = href=3D"mailto:Christian.Spiecker@cobus-industries.de">Christian.Spiecker= @cobus-industries.de</a>><br><b>Cc:</b> Dennis Tlatlik <<a = href=3D"mailto:Dennis.Tlatlik@cobus-industries.de">Dennis.Tlatlik@cobus-i= ndustries.de</a>><br><b>Betreff:</b> R: COBUS - your service as VAT = representative </span><span = lang=3DDE><o:p></o:p></span></p></div></div><p class=3DMsoNormal><span = lang=3DDE> <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'>Dear Mr. Spiecker, </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>what you wrote me is correct. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>Just a little reminder, for 2020 you'll have to = do the vat liquidation monthly instead of quarterly as in 2019, due to = Italian vat law related to you business volume. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>The payment has to be done within the 16Th of = the next month. So the January liquidation will be paid on 16th of = February the liquidation of February has to be paid the 16 of March and = so on. </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'>Just to = remember you to send us the invoices you do monthly. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>We have already done for you the communication = of the 4th Vat quarter liquidation that you find attached to this mail. = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'>As for the kind of payment you have = chosen I'll write to you every time the Iban and what you have to write = on the international transfer (Iban and tax codes changes that's why I = have to write you every time) </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>For the payment of the annual Vat = declaration in the casual of the transfer you'll have to indicate = the following: </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'>Your business = name, Your Italian Fiscal code, tax code, year of the tax. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>So in this case is: </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>Cobus Industries Gmbh - C.f.00246809990- Cod = Trib. 6099 - anno 2019 - </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'>The Iban to use is : = IT64W0100003245348008120301 </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>Bic: BITAITRRENT </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>The total amount of the transfer will be = Euro 373.296,00 (369.600 your debit Vat + 1% of interest due to Italian = low for quarter liquidation). </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>The final date for the transfer is the 16TH of = march. </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'>Feel free to write me for any further = question. </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'>Best regards = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'>Seddio Calogero </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><div><p class=3DMsoNormal><b><span = lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >Avv.Calogero Seddio</span></b><span lang=3DDE style=3D'color:#1F497D'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >Viale Premuda 12 </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >20129 Milano </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >tel. (0039) 0254121806 </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= > </span><span lang=3DDE = style=3D'font-size:12.0pt;font-family:"Times New = Roman","serif";color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = lang=3DDE style=3D'font-size:8.0pt;font-family:"Times New = Roman","serif";color:#1F497D'>IL CONTENUTO DI QUESTO MESSAGGIO E' = STRETTAMENTE CONFIDENZIALE E RISERVATO AL DESTINATARIO IN OGGETTO. OGNI = USO, DIVULGAZIONE, COPIA, DISTRIBUZIONE O OGNI ALTRA AZIONE IN RELAZIONE = AL SUDDETTO MESSAGGIO E' PROIBITA. SE IL MESSAGGIO E' STATO RICEVUTO PER = ERRORE VI PREGHIAMO DI AVVISARCI IMMEDIATAMENTE. IL MESSAGGIO ED OGNI = SUO ALLEGATO ANDRA' CANCELLATO. NON CI ASSUMIAMO RESPONSABILITA' PER LA = COMPLETEZZA DEL MESSAGGIO INVIATO IN MODO ELETTRONICO. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = lang=3DDE style=3D'font-size:8.0pt;font-family:"Times New = Roman","serif";color:#1F497D'>This e-mail may contain information that = is confidential which is intended for use of the addressee(s) only. Any = use, disclosure, copying, distribution or any action taken or omitted to = be taken in reliance on it is prohibited and may be unlawful. If this = message has been received in error, please advise us immediately by = reply e-mail and delete the original message as well as any enclosures = thereof. We cannot accept responsibility for the accuracy or = completeness of this e-mail as it has been transmitted over a public = network. </span><span lang=3DDE><o:p></o:p></span></p></div><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'> = </span><span lang=3DDE><o:p></o:p></span></p><div><div = style=3D'border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0cm = 0cm 0cm'><p class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Segoe = UI","sans-serif"'>Da:</span></b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Segoe UI","sans-serif"'> = Christian Spiecker [<a = href=3D"mailto:Christian.Spiecker@cobus-industries.de">mailto:Christian.S= piecker@cobus-industries.de</a>] <br><b>Inviato:</b> mercoled=C3=AC 4 = marzo 2020 15:19<br><b>A:</b> 'seddlex@tin.it'<br><b>Cc:</b> Dennis = Tlatlik<br><b>Oggetto:</b> AW: COBUS - your service as VAT = representative </span><span = lang=3DDE><o:p></o:p></span></p></div></div><p class=3DMsoNormal><span = lang=3DDE> <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE>Dear Mr. Seddio, <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE> <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE>thank you very much for all the = information and clarification so far. I understood that that final VAT = declaration will become due on April 30<sup>th</sup>, but the payment = has to done earlier, the authorities must have the money on March = 16<sup>th</sup> latest. <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE>So, in order to set up all necessary steps for this process, = we would like to pay directly to the authorities, rather than establish = an Italian online account. Please let me know about the further = procedure. Thank you very much in advance. All the best, = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE> = <o:p></o:p></span></p><div><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:8.0pt;font-family:"Maven Pro"'>with kind regards, = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'font-size:8.0pt;font-family:"Maven Pro"'> = </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><b><span lang=3DDE style=3D'font-size:10.0pt'> = </span></b><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '><img border=3D0 width=3D189 height=3D30 id=3D"Grafik_x0020_11" = src=3D"cid:image001.png@01D5F797.14872060"></span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'> = </span></b><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'> = </span></b><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Maven Pro"'>i.V. Christian = Spiecker</span></b><span lang=3DDE style=3D'font-family:"Maven Pro"'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Head of = Finance & Accounting</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven = Pro"'>____________________________________________</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>COBUS Industries = GmbH</span></b><span lang=3DDE style=3D'font-family:"Maven Pro"'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'font-size:7.5pt;font-family:"Maven = Pro"'>Max-Planck-Ring 43</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>D-65205 = Wiesbaden</span><span lang=3DDE style=3D'font-family:"Maven Pro"'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Phone: +49 6122 = 9553-13</span><span lang=3DDE style=3D'font-family:"Maven Pro"'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'font-size:7.5pt;font-family:"Maven = Pro"'>Fax: +49 6122 51461</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>eMail to: </span><span = lang=3DDE style=3D'font-family:"Maven Pro"'><a = href=3D"mailto:christian.spiecker@contrac-cobus.de"><span = style=3D'font-size:7.5pt;color:blue'>Christian.Spiecker@COBUS-Industries.= de</span></a> </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Internet: <a = href=3D"http://www.COBUS-Industries.de">www.COBUS-Industries.de</a> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'font-size:7.5pt;font-family:"Maven = Pro"'>____________________________________________</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Gerichtsstand / = place of court: Wiesbaden/Germany</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Handelsregister / = register of companies: HRB 5620</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Umsatzsteuer-ID / VAT = registration nr. DE113835572</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven = Pro"'>Gesch=C3=A4ftsf=C3=BChrerin / director: Mrs. Patricia = Vasconcelos</span><span lang=3DDE style=3D'font-family:"Maven = Pro";color:#365F91'> </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#00306C'><img border=3D0 width=3D407 height=3D85 = id=3D"Bild_x0020_3" = src=3D"cid:image002.jpg@01D5F797.14872060"></span><span = lang=3DDE><o:p></o:p></span></p></div><p class=3DMsoNormal><span = lang=3DDE> <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 lang=3DDE>Von:</span></b><span = lang=3DDE> <a href=3D"mailto:seddlex@tin.it">seddlex@tin.it</a> <<a = href=3D"mailto:seddlex@tin.it">seddlex@tin.it</a>> = <br><b>Gesendet:</b> Freitag, 7. Februar 2020 18:52<br><b>An:</b> = Christian Spiecker <<a = href=3D"mailto:Christian.Spiecker@cobus-industries.de">Christian.Spiecker= @cobus-industries.de</a>><br><b>Cc:</b> Dennis Tlatlik <<a = href=3D"mailto:Dennis.Tlatlik@cobus-industries.de">Dennis.Tlatlik@cobus-i= ndustries.de</a>><br><b>Betreff:</b> R: COBUS - your service as VAT = representative </span><span = lang=3DDE><o:p></o:p></span></p></div></div><p class=3DMsoNormal><span = lang=3DDE> <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'>Dear Mr. Spiecker, </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>Thank you for trusting us. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>Attached you'll find the contract with my = signature. </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'>The final date = for your Vat declaration for 2019 will be the end of April. Instead The = Vat liquidation and communication will be earlier, at the end of = February. </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'>The Vat = payment has the final date on the 16Th of march. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>As we wrote you before for doing Italian payment = with F24 model the easier way would be to open an Italian on line = account but is also possible to do an International transfer = directly to Italian fiscal authority. Is a bit more complicated but tell = us which kind of method you prefer. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>As soon as all the documentation relating your = Italian Vat will be ready we are going to send you the drafts for you = approval. </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'>Best Regards = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'>Calogero Seddio </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><div><p class=3DMsoNormal><b><span = lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >Avv.Calogero Seddio</span></b><span lang=3DDE style=3D'color:#1F497D'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >Viale Premuda 12 </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >20129 Milano </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >tel. (0039) 0254121806 </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= > </span><span lang=3DDE = style=3D'font-size:12.0pt;font-family:"Times New = Roman","serif";color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = lang=3DDE style=3D'font-size:8.0pt;font-family:"Times New = Roman","serif";color:#1F497D'>IL CONTENUTO DI QUESTO MESSAGGIO E' = STRETTAMENTE CONFIDENZIALE E RISERVATO AL DESTINATARIO IN OGGETTO. OGNI = USO, DIVULGAZIONE, COPIA, DISTRIBUZIONE O OGNI ALTRA AZIONE IN RELAZIONE = AL SUDDETTO MESSAGGIO E' PROIBITA. SE IL MESSAGGIO E' STATO RICEVUTO PER = ERRORE VI PREGHIAMO DI AVVISARCI IMMEDIATAMENTE. IL MESSAGGIO ED OGNI = SUO ALLEGATO ANDRA' CANCELLATO. NON CI ASSUMIAMO RESPONSABILITA' PER LA = COMPLETEZZA DEL MESSAGGIO INVIATO IN MODO ELETTRONICO. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = lang=3DDE style=3D'font-size:8.0pt;font-family:"Times New = Roman","serif";color:#1F497D'>This e-mail may contain information that = is confidential which is intended for use of the addressee(s) only. Any = use, disclosure, copying, distribution or any action taken or omitted to = be taken in reliance on it is prohibited and may be unlawful. If this = message has been received in error, please advise us immediately by = reply e-mail and delete the original message as well as any enclosures = thereof. We cannot accept responsibility for the accuracy or = completeness of this e-mail as it has been transmitted over a public = network. </span><span lang=3DDE><o:p></o:p></span></p></div><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'> = </span><span lang=3DDE><o:p></o:p></span></p><div><div = style=3D'border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0cm = 0cm 0cm'><p class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Segoe = UI","sans-serif"'>Da:</span></b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Segoe UI","sans-serif"'> = Christian Spiecker [<a = href=3D"mailto:Christian.Spiecker@cobus-industries.de">mailto:Christian.S= piecker@cobus-industries.de</a>] <br><b>Inviato:</b> venerd=C3=AC 7 = febbraio 2020 13:43<br><b>A:</b> 'seddlex@tin.it'<br><b>Cc:</b> Dennis = Tlatlik<br><b>Oggetto:</b> AW: COBUS - your service as VAT = representative </span><span = lang=3DDE><o:p></o:p></span></p></div></div><p class=3DMsoNormal><span = lang=3DDE> <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE>Dear Mr. Seddio, <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE> <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE>thank you very much. Attached, you = will find the contract, undersigned by our managing director Mrs. = Patricia Vasconcelos, and two invoices that we raised in December last = year with Italian VAT included. <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE>Could you please prepare the necessary = declarations to the Italian Authorities and let me know how and when to = pay the VAT debt ? Thank you very much for your kind assistance. All the = best, <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE> = <o:p></o:p></span></p><div><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:8.0pt;font-family:"Maven Pro"'>Cordiali saluti, = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'font-size:8.0pt;font-family:"Maven Pro"'> = </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><b><span lang=3DDE style=3D'font-size:10.0pt'> = </span></b><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'> = </span></b><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'> = </span></b><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Verdana","sans-serif"'> = </span></b><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Maven Pro"'>Christian = Spiecker</span></b><span lang=3DDE style=3D'font-family:"Maven Pro"'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Head of = Finance & Accounting</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven = Pro"'>____________________________________________</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>COBUS Industries = GmbH</span></b><span lang=3DDE style=3D'font-family:"Maven Pro"'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'font-size:7.5pt;font-family:"Maven = Pro"'>Max-Planck-Ring 43</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>D-65205 = Wiesbaden</span><span lang=3DDE style=3D'font-family:"Maven Pro"'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Phone: +49 6122 = 9553-13</span><span lang=3DDE style=3D'font-family:"Maven Pro"'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'font-size:7.5pt;font-family:"Maven = Pro"'>Fax: +49 6122 51461</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>eMail to: </span><span = lang=3DDE><a href=3D"mailto:christian.spiecker@contrac-cobus.de"><span = style=3D'font-size:7.5pt;font-family:"Maven = Pro";color:blue'>Christian.Spiecker@COBUS-Industries.de</span></a></span>= <span lang=3DDE style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Internet: </span><span = lang=3DDE><a href=3D"http://www.COBUS-Industries.de"><span = style=3D'font-size:7.5pt;font-family:"Maven = Pro"'>www.COBUS-Industries.de</span></a></span><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven = Pro"'>____________________________________________</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Gerichtsstand / = place of court: Wiesbaden/Germany</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Handelsregister / = register of companies: HRB 5620</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven Pro"'>Umsatzsteuer-ID / VAT = registration nr. DE113835572</span><span lang=3DDE = style=3D'font-family:"Maven Pro"'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:7.5pt;font-family:"Maven = Pro"'>Gesch=C3=A4ftsf=C3=BChrerin / director: Mrs. Patricia = Vasconcelos</span><span lang=3DDE style=3D'font-family:"Maven = Pro";color:#365F91'> </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE> </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#003764'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'font-family:"Maven Pro";color:#003764'>+++ Feb. 5-6, = 2020 - Come and Visit us at this Show =E2=80=93 Stand B400 / CAVAG +++ = </span><span lang=3DDE><o:p></o:p></span></p></div><p = class=3DMsoNormal><span lang=3DDE> <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 lang=3DDE>Von:</span></b><span = lang=3DDE> </span><span lang=3DDE><a = href=3D"mailto:seddlex@tin.it">seddlex@tin.it</a></span><span lang=3DDE> = <</span><span lang=3DDE><a = href=3D"mailto:seddlex@tin.it">seddlex@tin.it</a></span><span = lang=3DDE>> <br><b>Gesendet:</b> Donnerstag, 6. Februar 2020 = 19:23<br><b>An:</b> Dennis Tlatlik <</span><span lang=3DDE><a = href=3D"mailto:Dennis.Tlatlik@cobus-industries.de">Dennis.Tlatlik@cobus-i= ndustries.de</a></span><span lang=3DDE>><br><b>Cc:</b> Christian = Spiecker <</span><span lang=3DDE><a = href=3D"mailto:Christian.Spiecker@cobus-industries.de">Christian.Spiecker= @cobus-industries.de</a></span><span lang=3DDE>><br><b>Betreff:</b> = R: COBUS - your service as VAT representative </span><span = lang=3DDE><o:p></o:p></span></p></div></div><p class=3DMsoNormal><span = lang=3DDE> <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'>Dear Mr. Tlatlik, </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>I send you the agreement in Italian for your = approval and signature. </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'>I send you = also a translation in English. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>I'm going to send you also the Privacy policy = model for you approval only in Italian at the moment. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>If you need any further clarifications don't = hesitate to contact me. </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'>Thank you in = advance and have nice vacation. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>Best Regards </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>Calogero Seddio </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><div><p class=3DMsoNormal><b><span = lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >Avv.Calogero Seddio</span></b><span lang=3DDE style=3D'color:#1F497D'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >Viale Premuda 12 </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >20129 Milano </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >tel. (0039) 0254121806 </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= > </span><span lang=3DDE = style=3D'font-size:12.0pt;font-family:"Times New = Roman","serif";color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = lang=3DDE style=3D'font-size:8.0pt;font-family:"Times New = Roman","serif";color:#1F497D'>IL CONTENUTO DI QUESTO MESSAGGIO E' = STRETTAMENTE CONFIDENZIALE E RISERVATO AL DESTINATARIO IN OGGETTO. OGNI = USO, DIVULGAZIONE, COPIA, DISTRIBUZIONE O OGNI ALTRA AZIONE IN RELAZIONE = AL SUDDETTO MESSAGGIO E' PROIBITA. SE IL MESSAGGIO E' STATO RICEVUTO PER = ERRORE VI PREGHIAMO DI AVVISARCI IMMEDIATAMENTE. IL MESSAGGIO ED OGNI = SUO ALLEGATO ANDRA' CANCELLATO. NON CI ASSUMIAMO RESPONSABILITA' PER LA = COMPLETEZZA DEL MESSAGGIO INVIATO IN MODO ELETTRONICO. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = lang=3DDE style=3D'font-size:8.0pt;font-family:"Times New = Roman","serif";color:#1F497D'>This e-mail may contain information that = is confidential which is intended for use of the addressee(s) only. Any = use, disclosure, copying, distribution or any action taken or omitted to = be taken in reliance on it is prohibited and may be unlawful. If this = message has been received in error, please advise us immediately by = reply e-mail and delete the original message as well as any enclosures = thereof. We cannot accept responsibility for the accuracy or = completeness of this e-mail as it has been transmitted over a public = network. </span><span lang=3DDE><o:p></o:p></span></p></div><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'> = </span><span lang=3DDE><o:p></o:p></span></p><div><div = style=3D'border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0cm = 0cm 0cm'><p class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Segoe = UI","sans-serif"'>Da:</span></b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Segoe UI","sans-serif"'> Dennis = Tlatlik [</span><span lang=3DDE><a = href=3D"mailto:Dennis.Tlatlik@cobus-industries.de"><span = style=3D'font-size:10.0pt;font-family:"Segoe = UI","sans-serif"'>mailto:Dennis.Tlatlik@cobus-industries.de</span></a></s= pan><span lang=3DDE style=3D'font-size:10.0pt;font-family:"Segoe = UI","sans-serif"'>] <br><b>Inviato:</b> mercoled=C3=AC 5 febbraio 2020 = 20:20<br><b>A:</b> 'seddlex@tin.it'<br><b>Cc:</b> Christian = Spiecker<br><b>Oggetto:</b> AW: COBUS - your service as VAT = representative </span><span = lang=3DDE><o:p></o:p></span></p></div></div><p class=3DMsoNormal><span = lang=3DDE> <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE>Dear Mr. Seddio, <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE> <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE>I am glad that we have received the = final approval by our Managing Director today. <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE>Could you please send us the agreement = tomorrow, so that I can still sign it and send you a scan? I ask this = because I am on vacation from this Friday to next Friday. = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE>Our head of = accounting Christian Spiecker (in copy of all emails) will take over the = correspondence with you then. <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE> <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE>Many thanks again that you agree to = work with us. I really appreciate your quick and professional responses! = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE>I am looking = forward hearing from you. <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE> <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE>Best Regards, <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE> <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE>Dennis <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE> <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE> <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE> <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 lang=3DDE>Von:</span></b><span = lang=3DDE> </span><span lang=3DDE><a = href=3D"mailto:seddlex@tin.it">seddlex@tin.it</a></span><span lang=3DDE> = <</span><span lang=3DDE><a = href=3D"mailto:seddlex@tin.it">seddlex@tin.it</a></span><span = lang=3DDE>> <br><b>Gesendet:</b> Mittwoch, 5. Februar 2020 = 12:28<br><b>An:</b> Dennis Tlatlik <</span><span lang=3DDE><a = href=3D"mailto:Dennis.Tlatlik@cobus-industries.de">Dennis.Tlatlik@cobus-i= ndustries.de</a></span><span lang=3DDE>><br><b>Cc:</b> Christian = Spiecker <</span><span lang=3DDE><a = href=3D"mailto:Christian.Spiecker@cobus-industries.de">Christian.Spiecker= @cobus-industries.de</a></span><span lang=3DDE>><br><b>Betreff:</b> = R: COBUS - your service as VAT representative </span><span = lang=3DDE><o:p></o:p></span></p></div></div><p class=3DMsoNormal><span = lang=3DDE> <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'>Dear Mr.Tlatlik, </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>I know Italian bureaucracy is quite heavy. = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'>In Italy your Vat number is unique but = the activity code can be more than one. If you look to yours, you have = the activity code 73.39.10 that is only for rent " noleggio altri = mezzi di trasporto" if you also sell you have to open a secondary = activity code for also selling. You have also to indicate which of one = of the two is the principal activity and the secondary one. Is relevant = from the point of view of taxation here so is not a great problem for = you at the moment because you pay your taxes in Germany. Is just a = complete communication of your kind of activity here in Italy. = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'>Once I receive your approval I'll send = you the agreement. </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'>Best Regards = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'>Calogero Seddio </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><div><p class=3DMsoNormal><b><span = lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >Avv.Calogero Seddio</span></b><span lang=3DDE style=3D'color:#1F497D'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >Viale Premuda 12 </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >20129 Milano </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >tel. (0039) 0254121806 </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= > </span><span lang=3DDE = style=3D'font-size:12.0pt;font-family:"Times New = Roman","serif";color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = lang=3DDE style=3D'font-size:8.0pt;font-family:"Times New = Roman","serif";color:#1F497D'>IL CONTENUTO DI QUESTO MESSAGGIO E' = STRETTAMENTE CONFIDENZIALE E RISERVATO AL DESTINATARIO IN OGGETTO. OGNI = USO, DIVULGAZIONE, COPIA, DISTRIBUZIONE O OGNI ALTRA AZIONE IN RELAZIONE = AL SUDDETTO MESSAGGIO E' PROIBITA. SE IL MESSAGGIO E' STATO RICEVUTO PER = ERRORE VI PREGHIAMO DI AVVISARCI IMMEDIATAMENTE. IL MESSAGGIO ED OGNI = SUO ALLEGATO ANDRA' CANCELLATO. NON CI ASSUMIAMO RESPONSABILITA' PER LA = COMPLETEZZA DEL MESSAGGIO INVIATO IN MODO ELETTRONICO. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = lang=3DDE style=3D'font-size:8.0pt;font-family:"Times New = Roman","serif";color:#1F497D'>This e-mail may contain information that = is confidential which is intended for use of the addressee(s) only. Any = use, disclosure, copying, distribution or any action taken or omitted to = be taken in reliance on it is prohibited and may be unlawful. If this = message has been received in error, please advise us immediately by = reply e-mail and delete the original message as well as any enclosures = thereof. We cannot accept responsibility for the accuracy or = completeness of this e-mail as it has been transmitted over a public = network. </span><span lang=3DDE><o:p></o:p></span></p></div><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'> = </span><span lang=3DDE><o:p></o:p></span></p><div><div = style=3D'border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0cm = 0cm 0cm'><p class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Segoe = UI","sans-serif"'>Da:</span></b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Segoe UI","sans-serif"'> Dennis = Tlatlik [</span><span lang=3DDE><a = href=3D"mailto:Dennis.Tlatlik@cobus-industries.de"><span = style=3D'font-size:10.0pt;font-family:"Segoe = UI","sans-serif"'>mailto:Dennis.Tlatlik@cobus-industries.de</span></a></s= pan><span lang=3DDE style=3D'font-size:10.0pt;font-family:"Segoe = UI","sans-serif"'>] <br><b>Inviato:</b> marted=C3=AC 4 febbraio 2020 = 21:49<br><b>A:</b> 'seddlex@tin.it'<br><b>Cc:</b> Christian = Spiecker<br><b>Oggetto:</b> AW: COBUS - your service as VAT = representative </span><span = lang=3DDE><o:p></o:p></span></p></div></div><p class=3DMsoNormal><span = lang=3DDE> <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE>Dear Mr. Seddio, <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE> <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE>Thanks for your email and brief offer. = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE>Your = understanding is correct. Additionally, we write lease invoices to SEA = Milano with German VAT and the notation =E2=80=9Creverse = charge=E2=80=9D. <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE> <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE>It is a big surprise for me that you mentioned that our VAT = code is only for renting activities. In Germany, a VAT code is for all = activities in general. However, is this a problem? = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE> = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE>Now, I am = waiting for the approval by my Managing Director. Once I have received = it, could you send me the agreement? <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE> <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE>Many Thanks & Best Regards, = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE> = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE>Dennis = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE> = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE> = <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 = lang=3DDE>Von:</span></b><span lang=3DDE> </span><span lang=3DDE><a = href=3D"mailto:seddlex@tin.it">seddlex@tin.it</a></span><span lang=3DDE> = <</span><span lang=3DDE><a = href=3D"mailto:seddlex@tin.it">seddlex@tin.it</a></span><span = lang=3DDE>> <br><b>Gesendet:</b> Dienstag, 4. Februar 2020 = 12:38<br><b>An:</b> Dennis Tlatlik <</span><span lang=3DDE><a = href=3D"mailto:Dennis.Tlatlik@cobus-industries.de">Dennis.Tlatlik@cobus-i= ndustries.de</a></span><span lang=3DDE>><br><b>Cc:</b> Christian = Spiecker <</span><span lang=3DDE><a = href=3D"mailto:Christian.Spiecker@cobus-industries.de">Christian.Spiecker= @cobus-industries.de</a></span><span lang=3DDE>><br><b>Betreff:</b> = R: COBUS - your service as VAT representative </span><span = lang=3DDE><o:p></o:p></span></p></div></div><p class=3DMsoNormal><span = lang=3DDE> <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'>Dear Mr.Tlatlik, </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>I'm going to write you down what I've understand = till now to be sure I'm giving you the right answers. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>You did a direct identification in Italy = according to art.35 ter that means you are identified in Italy but you = don't have a stable organization here. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>This kind of identification is to do Vat = obligations regarding the invoices done to a private final consumer or = to another not resident entity. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>As you wrote me before and looking to the = invoice you sent, Cobus has sold 4 buses to a non resident leasing = society, directly in Italy. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>Looking to your Vat code you have opened only = the activity of renting "noleggio di altri veicoli" but not = the activity of selling. </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'>Further and in = case you'll decide to choose us consultant here in Italy I'd like to = deepen a bit more the different kind of operation you do and the correct = Vat treatment. </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'>Coming to you = needs for the moment: </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'>You have to do = this fulfillments: </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'>- Accounting = Recording of your invoices here(30 documents circa); </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>- 4Th quarter 19 Vat liquidation; Remember in = any case that for 2020 based on your business volume you'll have to the = liquidation monthly; </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'>- Annual Vat = declaration (for 2019 and 2020); </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>- foreigner operation Communication (so called = in Italy" comunicazione operazioni Transfrontaliere) that for 2019 = is a monthly fulfillment but for 2020 will become Quarterly; = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'>- Payment of Vat via F24 model (a = particular Italian model for taxes and Vat payment. The easier way is to = open an Italian on line bank account but we'll see this after) = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'>-Communication of Periodic Vat = liquidation ( to do quarterly); </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>For the execution of the = fulfillments above we can offer you a service for 1.500 euro per Year; = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'>Furhter if you want us to assist you = in Vat Italian matters regarding your operations in Italy we can offer = you an assistance (both for fulfillments and advice) for 3.000 Euro per = Year. </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'>Best Regards. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>Calogero Seddio </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><div><p class=3DMsoNormal><b><span = lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >Avv.Calogero Seddio</span></b><span lang=3DDE style=3D'color:#1F497D'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >Viale Premuda 12 </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >20129 Milano </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >tel. (0039) 0254121806 </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= > </span><span lang=3DDE = style=3D'font-size:12.0pt;font-family:"Times New = Roman","serif";color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = lang=3DDE style=3D'font-size:8.0pt;font-family:"Times New = Roman","serif";color:#1F497D'>IL CONTENUTO DI QUESTO MESSAGGIO E' = STRETTAMENTE CONFIDENZIALE E RISERVATO AL DESTINATARIO IN OGGETTO. OGNI = USO, DIVULGAZIONE, COPIA, DISTRIBUZIONE O OGNI ALTRA AZIONE IN RELAZIONE = AL SUDDETTO MESSAGGIO E' PROIBITA. SE IL MESSAGGIO E' STATO RICEVUTO PER = ERRORE VI PREGHIAMO DI AVVISARCI IMMEDIATAMENTE. IL MESSAGGIO ED OGNI = SUO ALLEGATO ANDRA' CANCELLATO. NON CI ASSUMIAMO RESPONSABILITA' PER LA = COMPLETEZZA DEL MESSAGGIO INVIATO IN MODO ELETTRONICO. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = lang=3DDE style=3D'font-size:8.0pt;font-family:"Times New = Roman","serif";color:#1F497D'>This e-mail may contain information that = is confidential which is intended for use of the addressee(s) only. Any = use, disclosure, copying, distribution or any action taken or omitted to = be taken in reliance on it is prohibited and may be unlawful. If this = message has been received in error, please advise us immediately by = reply e-mail and delete the original message as well as any enclosures = thereof. We cannot accept responsibility for the accuracy or = completeness of this e-mail as it has been transmitted over a public = network. </span><span lang=3DDE><o:p></o:p></span></p></div><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'> = </span><span lang=3DDE><o:p></o:p></span></p><div><div = style=3D'border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0cm = 0cm 0cm'><p class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Segoe = UI","sans-serif"'>Da:</span></b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Segoe UI","sans-serif"'> Dennis = Tlatlik [</span><span lang=3DDE><a = href=3D"mailto:Dennis.Tlatlik@cobus-industries.de"><span = style=3D'font-size:10.0pt;font-family:"Segoe = UI","sans-serif"'>mailto:Dennis.Tlatlik@cobus-industries.de</span></a></s= pan><span lang=3DDE style=3D'font-size:10.0pt;font-family:"Segoe = UI","sans-serif"'>] <br><b>Inviato:</b> luned=C3=AC 3 febbraio 2020 = 09:24<br><b>A:</b> 'seddlex@tin.it'<br><b>Cc:</b> Christian = Spiecker<br><b>Oggetto:</b> AW: COBUS - your service as VAT = representative </span><span = lang=3DDE><o:p></o:p></span></p></div></div><p class=3DMsoNormal><span = lang=3DDE> <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE>Dear Mr. Seddio, <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE> <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE>I have attached the letter from = Italian authorities by which we have been granted the VAT ID number. = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE>Based on = this, we have created an invoice (see attached example). = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE> = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE>Have a great = start into the week. <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE> <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE>Best Regards, <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE> <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE>Dennis <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE> <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE> <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE> <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE> <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 lang=3DDE>Von:</span></b><span = lang=3DDE> </span><span lang=3DDE><a = href=3D"mailto:seddlex@tin.it">seddlex@tin.it</a></span><span lang=3DDE> = <</span><span lang=3DDE><a = href=3D"mailto:seddlex@tin.it">seddlex@tin.it</a></span><span = lang=3DDE>> <br><b>Gesendet:</b> Freitag, 31. Januar 2020 = 18:10<br><b>An:</b> Dennis Tlatlik <</span><span lang=3DDE><a = href=3D"mailto:Dennis.Tlatlik@cobus-industries.de">Dennis.Tlatlik@cobus-i= ndustries.de</a></span><span lang=3DDE>><br><b>Cc:</b> Christian = Spiecker <</span><span lang=3DDE><a = href=3D"mailto:Christian.Spiecker@cobus-industries.de">Christian.Spiecker= @cobus-industries.de</a></span><span lang=3DDE>><br><b>Betreff:</b> = R: COBUS - your service as VAT representative </span><span = lang=3DDE><o:p></o:p></span></p></div></div><p class=3DMsoNormal><span = lang=3DDE> <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'>Dear Mr. Tlatlik, </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>Thank you for your kind answer. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>If is possible I need further to have all the = documents you did in Italy (the request of the Vat, the invoices you did = in December and any other document useful ). </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>This to understand exactly how you are = identified in Italy and advise you for the correct way to face the = Italian Vat issues. </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'>Best Regards = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'>Calogero Seddio </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><div><p class=3DMsoNormal><b><span = lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >Avv.Calogero Seddio</span></b><span lang=3DDE style=3D'color:#1F497D'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >Viale Premuda 12 </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >20129 Milano </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >tel. (0039) 0254121806 </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= > </span><span lang=3DDE = style=3D'font-size:12.0pt;font-family:"Times New = Roman","serif";color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = lang=3DDE style=3D'font-size:8.0pt;font-family:"Times New = Roman","serif";color:#1F497D'>IL CONTENUTO DI QUESTO MESSAGGIO E' = STRETTAMENTE CONFIDENZIALE E RISERVATO AL DESTINATARIO IN OGGETTO. OGNI = USO, DIVULGAZIONE, COPIA, DISTRIBUZIONE O OGNI ALTRA AZIONE IN RELAZIONE = AL SUDDETTO MESSAGGIO E' PROIBITA. SE IL MESSAGGIO E' STATO RICEVUTO PER = ERRORE VI PREGHIAMO DI AVVISARCI IMMEDIATAMENTE. IL MESSAGGIO ED OGNI = SUO ALLEGATO ANDRA' CANCELLATO. NON CI ASSUMIAMO RESPONSABILITA' PER LA = COMPLETEZZA DEL MESSAGGIO INVIATO IN MODO ELETTRONICO. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = lang=3DDE style=3D'font-size:8.0pt;font-family:"Times New = Roman","serif";color:#1F497D'>This e-mail may contain information that = is confidential which is intended for use of the addressee(s) only. Any = use, disclosure, copying, distribution or any action taken or omitted to = be taken in reliance on it is prohibited and may be unlawful. If this = message has been received in error, please advise us immediately by = reply e-mail and delete the original message as well as any enclosures = thereof. We cannot accept responsibility for the accuracy or = completeness of this e-mail as it has been transmitted over a public = network. </span><span lang=3DDE><o:p></o:p></span></p></div><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'> = </span><span lang=3DDE><o:p></o:p></span></p><div><div = style=3D'border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0cm = 0cm 0cm'><p class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Segoe = UI","sans-serif"'>Da:</span></b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Segoe UI","sans-serif"'> Dennis = Tlatlik [</span><span lang=3DDE><a = href=3D"mailto:Dennis.Tlatlik@cobus-industries.de"><span = style=3D'font-size:10.0pt;font-family:"Segoe = UI","sans-serif"'>mailto:Dennis.Tlatlik@cobus-industries.de</span></a></s= pan><span lang=3DDE style=3D'font-size:10.0pt;font-family:"Segoe = UI","sans-serif"'>] <br><b>Inviato:</b> gioved=C3=AC 30 gennaio 2020 = 17:47<br><b>A:</b> 'seddlex@tin.it'<br><b>Cc:</b> Christian = Spiecker<br><b>Oggetto:</b> AW: COBUS - your service as VAT = representative </span><span = lang=3DDE><o:p></o:p></span></p></div></div><p class=3DMsoNormal><span = lang=3DDE> <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE>Dear Mr. Seddio, <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE> <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE>Thanks for your prompt reply. = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE>Your = understanding below is absolutely correct. In December 2019, we have = written 2 invoices with Italian VAT. <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE> <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE>I have attached a document considering = our business activities in Italy. For the current project, we have the = following business cases: <o:p></o:p></span></p><ol = style=3D'margin-top:0cm' start=3D1 type=3D1><li class=3DMsoNormal = style=3D'mso-list:l1 level1 lfo3'><span lang=3DDE>Sale of new buses in = Milano on Italian territory to a lease company with Italian VAT 22%. = <o:p></o:p></span></li><li class=3DMsoNormal style=3D'mso-list:l1 level1 = lfo3'><span lang=3DDE>Rent of buses to SEA (operator at Milano airports) = <o:p></o:p></span></li><li class=3DMsoNormal style=3D'mso-list:l1 level1 = lfo3'><span lang=3DDE>Sale of used buses in Milano on Italian territory = to an Italian company with Italian VAT 22% = <o:p></o:p></span></li></ol><p class=3DMsoNormal><span lang=3DDE> = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE>We have one = or two monthly invoices for rental fees and maybe one or two invoices = for new buses each second month in 2020. I assume that we will have only = one or two invoices for used buses in 2020. <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE> <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE>If you need any other information, = please let me know. <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE> <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE>I am looking forward hearing from you. = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE> = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE>Best Regards, = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE> = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE>Dennis = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE> = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE> = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE> = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE> = <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 = lang=3DDE>Von:</span></b><span lang=3DDE> </span><span lang=3DDE><a = href=3D"mailto:seddlex@tin.it">seddlex@tin.it</a></span><span lang=3DDE> = <</span><span lang=3DDE><a = href=3D"mailto:seddlex@tin.it">seddlex@tin.it</a></span><span = lang=3DDE>> <br><b>Gesendet:</b> Mittwoch, 29. Januar 2020 = 14:43<br><b>An:</b> Dennis Tlatlik <</span><span lang=3DDE><a = href=3D"mailto:Dennis.Tlatlik@cobus-industries.de">Dennis.Tlatlik@cobus-i= ndustries.de</a></span><span lang=3DDE>><br><b>Cc:</b> Christian = Spiecker <</span><span lang=3DDE><a = href=3D"mailto:Christian.Spiecker@cobus-industries.de">Christian.Spiecker= @cobus-industries.de</a></span><span lang=3DDE>><br><b>Betreff:</b> = R: COBUS - your service as VAT representative </span><span = lang=3DDE><o:p></o:p></span></p></div></div><p class=3DMsoNormal><span = lang=3DDE> <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'>Dear Mr. Tlatlik, </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>for sure we will be glad to follow you and your = company in all the fiscal issues in Italy. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>Speaking about your kind request, if I = understand correctly at the moment you need to do all the fiscal = compliances related to your Italian Vat. In the 2019 you did only one = invoice in Italy and you need to do the Vat declaration for the 2019 and = the other connected fullifilments. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>In order to make you a correct offer of services = I need to have an idea of your activity in Italy and a possible numbers = of invoices you are going to do in the future. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>Feel free to contact me for any further = question. </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE style=3D'color:#1F497D'>Best regards </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'>Calogero Seddio </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><div><p class=3DMsoNormal><b><span = lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >Avv.Calogero Seddio</span></b><span lang=3DDE style=3D'color:#1F497D'> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >Viale Premuda 12 </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >20129 Milano </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= >tel. (0039) 0254121806 </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'= > </span><span lang=3DDE = style=3D'font-size:12.0pt;font-family:"Times New = Roman","serif";color:#1F497D'> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = lang=3DDE style=3D'font-size:8.0pt;font-family:"Times New = Roman","serif";color:#1F497D'>IL CONTENUTO DI QUESTO MESSAGGIO E' = STRETTAMENTE CONFIDENZIALE E RISERVATO AL DESTINATARIO IN OGGETTO. OGNI = USO, DIVULGAZIONE, COPIA, DISTRIBUZIONE O OGNI ALTRA AZIONE IN RELAZIONE = AL SUDDETTO MESSAGGIO E' PROIBITA. SE IL MESSAGGIO E' STATO RICEVUTO PER = ERRORE VI PREGHIAMO DI AVVISARCI IMMEDIATAMENTE. IL MESSAGGIO ED OGNI = SUO ALLEGATO ANDRA' CANCELLATO. NON CI ASSUMIAMO RESPONSABILITA' PER LA = COMPLETEZZA DEL MESSAGGIO INVIATO IN MODO ELETTRONICO. </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal = style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span = lang=3DDE style=3D'font-size:8.0pt;font-family:"Times New = Roman","serif";color:#1F497D'>This e-mail may contain information that = is confidential which is intended for use of the addressee(s) only. Any = use, disclosure, copying, distribution or any action taken or omitted to = be taken in reliance on it is prohibited and may be unlawful. If this = message has been received in error, please advise us immediately by = reply e-mail and delete the original message as well as any enclosures = thereof. We cannot accept responsibility for the accuracy or = completeness of this e-mail as it has been transmitted over a public = network. </span><span lang=3DDE><o:p></o:p></span></p></div><p = class=3DMsoNormal><span lang=3DDE style=3D'color:#1F497D'> = </span><span lang=3DDE><o:p></o:p></span></p><div><div = style=3D'border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0cm = 0cm 0cm'><p class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Segoe = UI","sans-serif"'>Da:</span></b><span lang=3DDE = style=3D'font-size:10.0pt;font-family:"Segoe UI","sans-serif"'> Dennis = Tlatlik [</span><span lang=3DDE><a = href=3D"mailto:Dennis.Tlatlik@cobus-industries.de"><span = style=3D'font-size:10.0pt;font-family:"Segoe = UI","sans-serif"'>mailto:Dennis.Tlatlik@cobus-industries.de</span></a></s= pan><span lang=3DDE style=3D'font-size:10.0pt;font-family:"Segoe = UI","sans-serif"'>] <br><b>Inviato:</b> marted=C3=AC 28 gennaio 2020 = 23:33<br><b>A:</b> 'seddlex@tin.it'<br><b>Cc:</b> Christian = Spiecker<br><b>Oggetto:</b> COBUS - your service as VAT representative = </span><span lang=3DDE><o:p></o:p></span></p></div></div><p = class=3DMsoNormal><span lang=3DDE> <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE>Dear Mr. Seddio, = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE> = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE>I hope you = are doing well. <o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE>Mrs. Martina Napoleone has been so kind to provide us with = your contact information. If I understood her correctly, she has already = talked to you about our company and requirement. = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE>Since = December 2019, our company COBUS is registered for VAT in Italy = officially. Still in December, we needed to create an invoice with = Italian VAT which we now have to declare. According to my research in = the internet, COBUS needs a representative in Italy who takes care of = VAT matters. If I am not wrong, we would have time for the declaration = December 2019 until February 16<sup>th</sup> 2020. = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE> = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE>If you have = the resources and the will to support us in this matter continuously, = could you please send us an offer for your services required to be = legally compliant in Italy? <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE> <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE>Many Thanks in advance. = <o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE> = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE = style=3D'font-size:9.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '>Best Regards,</span><span lang=3DDE> </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:9.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '> </span></b><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:9.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '>Dennis Tlatlik</span></b><span lang=3DDE = style=3D'font-size:9.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '> </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:9.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '>CFO </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '>______________________________________ </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '> </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '> </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE> <o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '> </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '> </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><b><span lang=3DDE = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '>COBUS Industries GmbH</span></b><span lang=3DDE = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '> </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '>Max-Planck-Ring 43 </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '>D-65205 Wiesbaden </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '> </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '>Phone:  = ; +49 (0)6122 9553-18 </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '>Mobile: &nbs= p; +49 (0)172 = 5176112<br>Fax: &nbs= p; +49 (0)6122 51461 = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '>E-mail: &nbs= p; </span><span lang=3DDE><a = href=3D"mailto:dennis.tlatlik@cobus-industries.de"><span = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '>dennis.tlatlik@cobus-industries.de</span></a></span><span lang=3DDE = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '> </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '>Internet: &n= bsp; </span><span lang=3DDE><a = href=3D"http://www.cobus-industries.de/"><span = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '>www.cobus-industries.de</span></a></span><span lang=3DDE = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '> </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '> </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '>Registergericht/register of = commerce: &nbs= p; Wiesbaden </span><span = lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span lang=3DDE = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '>Handelsregister-Nr./registration = no.: &nb= sp; HRB 5620 = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '>Umsatzsteuer-Nr./VAT = no. : &nb= sp; &nbs= p; DE 113835572 = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE = style=3D'font-size:8.0pt;font-family:"Verdana","sans-serif";color:#1F497D= '>Gesch=C3=A4ftsf=C3=BChrerin/Managing = Director: &nbs= p; Patricia Vasconcelos = </span><span lang=3DDE><o:p></o:p></span></p><p class=3DMsoNormal><span = lang=3DDE> </span><span lang=3DDE><o:p></o:p></span></p><p = class=3DMsoNormal><span lang=3DDE> <o:p></o:p></span></p><div = id=3DDAB4FAD8-2DD7-40BB-A1B8-4E2AA1F9FDF2><p class=3DMsoNormal><span = lang=3DDE> </span><span lang=3DDE><o:p></o:p></span></p><table = class=3DMsoNormalTable border=3D1 cellspacing=3D3 cellpadding=3D0 = style=3D'border:none;border-top:solid #D3D4DE 1.0pt'><tr><td width=3D55 = style=3D'width:41.25pt;border:none;padding:13.5pt .75pt .75pt .75pt'><p = class=3DMsoNormal><a = href=3D"http://www.avg.com/email-signature?utm_medium=3Demail&utm_sou= rce=3Dlink&utm_campaign=3Dsig-email&utm_content=3Demailclient"><s= pan style=3D'border:solid windowtext = 1.0pt;padding:0cm;text-decoration:none'><img border=3D0 width=3D46 = height=3D29 id=3D"_x0000_i1028" = src=3D"cid:image003.jpg@01D5F797.14872060" alt=3D"Immagine rimossa dal = mittente."></span></a><o:p></o:p></p></td><td width=3D470 = style=3D'width:352.5pt;border:none;padding:12.75pt .75pt .75pt .75pt'><p = class=3DMsoNormal style=3D'line-height:13.5pt'><span = 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修改文件时间
将文件时间修改为当前时间的前一年
删除文件