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From: "Elle Elle Lavoro" <elelserv@tin.it>
To: <claudia@elelserv.it>,
	<contabile@elelserv.it>,
	<luigi@elelserv.it>,
	<seddlex@elelserv.it>
References: <mnid2m.2169.995611.16379.0.7103.c3817102451._@mn1.newsfiscoetasse.it>
In-Reply-To: <mnid2m.2169.995611.16379.0.7103.c3817102451._@mn1.newsfiscoetasse.it>
Subject: =?iso-8859-1?Q?I:_Superbonus_110%_-_E-book_e_VideoCorso_accreditato_vener?=
	=?iso-8859-1?Q?d=EC_12_Giugno_h.16-18?=
Date: Thu, 11 Jun 2020 09:35:49 +0200
Organization: Elle ELle Lavoro
Message-ID: <002301d63fc2$eede26f0$cc9a74d0$@tin.it>
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Elle Elle Servizi Srl

=20

Rosa

=20

Da: FISCOeTASSE.com [mailto:newsletter@fiscoetasse.com]=20
Inviato: mercoled=EC 10 giugno 2020 17:53
A: elelserv@tin.it
Oggetto: Superbonus 110% - E-book e VideoCorso accreditato venerd=EC 12 =
Giugno
h.16-18

=20

=20
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dfvr&h=3D2sne0rd1=
odombm94h
sefo6g67b&i=3D23p&iw=3D1&n=3Da0i&p=3DH301800627&s=3Dwv&sn=3Da0i> =
Versione web

=20
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dfvr&h=3D21bj091b=
qvuen8af4
0t65abd8p&i=3D23p&iw=3D1&n=3Da0i&p=3DH301716059&s=3Dfwdn&sn=3Da0i> =
Inoltra ad un collega

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eBook PDF in Offerta!=20

=20

=09

=09
=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10258/img/wn7=
vku
usjafbatkc.png>=20

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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dfvr&h=3D3b37c71v=
f7itatafi
0vtea24ge&i=3D23p&iw=3D1&p=3DH113145258&s=3Dlp&sn=3Da0i&z=3D66uj>=20

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Ciao,

ti consigliamo l'e-book "Superbonus 110% DL Rilancio - Tutti i lavori
agevolabili" in PDF e il Video Corso accreditato "Fisco & Immobili dopo =
il
Decreto Rilancio" da seguire in data 12/06/2020 ore 16.00/18.00

=20

=09

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Indice Breve e-book

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1. L=92identikit dei superbonus

2. La coibentazione

3. La sostituzione dell'impianto di riscaldamento

4. Il superbonus per gli interventi abbinati

5. Consolidamento antisismico

6. Pannelli fotovoltacici e colonnine di ricarica

7. La cessione del credito

8. Le opzioni per le altre detrazioni

Appendice Normativa

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10258/img/syc=
iuq
kyinfv9nt5.jpg>=20

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=20
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dfvr&h=3D23aqr4n9=
rgqmkr77k
ghdila7t3&i=3D23p&iw=3D1&p=3DH113145256&s=3Dlp&sn=3Da0i&z=3D66uj>=20

=20
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dfvr&h=3D23aqr4n9=
rgqmkr77k
ghdila7t3&i=3D23p&iw=3D1&p=3DH113145256&s=3Dlp&sn=3Da0i&z=3D66uj> SCOPRI =
L'E-BOOK=20

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=09

=09
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Video Corso "Fisco & Immobili dopo il Decreto Rilancio"=20

con Nicola Forte Dottore Commercialista e Revisore dei Conti in Roma

=20

=09

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Argomenti trattati:

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- l'Ecobonus al 110% per i lavori di riqualificazione energetica;

- il credito d'imposta per gli immobili locati alle attivit=E0 =
produttive

- le novit=E0 IMU per il 2020.

=20

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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dfvr&h=3D3skkis1v=
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blkfj8136&i=3D23p&iw=3D1&p=3DH113145255&s=3Dlp&sn=3Da0i&z=3D66uk>=20

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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dfvr&h=3D3skkis1v=
v7aj58b9n
blkfj8136&i=3D23p&iw=3D1&p=3DH113145255&s=3Dlp&sn=3Da0i&z=3D66uk> SCOPRI =
IL CORSO=20

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=09

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Se hai bisogno di ulteriori info contattaci al numero verde oppure invia =
una
mail a info@fiscoetasse.com <mailto:info@fiscoetasse.com>=20

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FOLLOW US

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E-mail inviata a seguito di iscrizione a FISCOeTASSE.com - Puoi =
scegliere
quali newsletter ricevere, cambiare la tua e-mail e cancellare la tua
iscrizione
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cliccando qui (secondo
i tuoi diritti previsti dall' art. 7 del codice della privacy) - Fisco e
Tasse =E8 un marchio registrato di Maggioli S.p.A. - Diritti riservati.

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0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr><td width=3D10 =
valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm 0cm'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; <o:p></o:p></span></p></td><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr><td width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm =
0cm 0cm 0cm'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfvr&a=
mp;h=3D3b37c71vf7itatafi0vtea24ge&amp;i=3D23p&amp;iw=3D1&amp;p=3DH1131452=
58&amp;s=3Dlp&amp;sn=3Da0i&amp;z=3D66uj" target=3D"_blank"><span =
style=3D'font-size:7.5pt'><img border=3D0 width=3D580 =
id=3D"_x0000_i1026" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10258/i=
mg/p91lvn2g6tt8358x.png" alt=3D"Superbonus 110% ebook =
PDF"></span></a><o:p></o:p></p></td></tr></table></div></td><td =
width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr =
style=3D'max-width:600px;border-spacing:0'><td width=3D600 valign=3Dtop =
style=3D'width:450.0pt;padding:0cm 0cm 0cm 0cm'><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
align=3Dleft style=3D'border-collapse:collapse;border-spacing:0'><tr><td =
width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:600px;border-spacin=
g:0'><tr><td width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm =
0cm 0cm 0cm'><div align=3Dcenter><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse'><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td width=3D600 valign=3Dtop =
style=3D'width:450.0pt;padding:0cm 0cm 0cm 0cm;max-width:100%'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td width=3D"100%" valign=3Dtop =
style=3D'width:100.0%;border:none;border-top:solid white =
6.0pt;padding:0cm 0cm 0cm 0cm;max-width: =
600px;border-spacing:0'></td></tr></table></div></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table></div></td></tr></table></div></td><=
/tr></table></td></tr></table></div></td></tr></table></div><p =
class=3DMsoNormal><o:p>&nbsp;</o:p></p><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr><td width=3D10 =
valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm 0cm'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; <o:p></o:p></span></p></td><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr style=3D'height:11.25pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:11.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td></tr><tr><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm'><p style=3D'margin:0cm;margin-bottom:.0001pt;max-width: =
100%'><b><span =
style=3D'font-family:"Verdana",sans-serif;color:black'>Ciao,</span></b><s=
pan =
style=3D'font-size:10.5pt;font-family:"Arial",sans-serif'><o:p></o:p></sp=
an></p><p style=3D'margin:0cm;margin-bottom:.0001pt;max-width: =
100%'><span style=3D'font-family:"Verdana",sans-serif;color:black'>ti =
consigliamo l'e-book <b><i>&quot;Superbonus 110% DL Rilancio - Tutti i =
lavori agevolabili&quot;</i></b> in PDF e il Video Corso accreditato =
<b><i>&quot;Fisco &amp; Immobili dopo il Decreto Rilancio&quot;</i></b> =
da seguire in data <b>12/06/2020</b> ore <b>16.00/18.00</b></span><span =
style=3D'font-size:10.5pt;font-family:"Arial",sans-serif'><o:p></o:p></sp=
an></p></td></tr><tr style=3D'height:7.5pt'><td style=3D'padding:0cm 0cm =
0cm 0cm;height:7.5pt;-webkit-text-size-adjust:none'><p =
class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td></tr></table><=
/div></td><td width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm =
0cm 0cm 0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal =
align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr =
style=3D'height:7.5pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:7.5pt'><p class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td><td =
style=3D'border:none;padding:0cm 0cm 0cm 0cm' width=3D590 colspan=3D2><p =
class=3D'MsoNormal'>&nbsp;</td></tr><tr><td width=3D10 valign=3Dtop =
style=3D'width:7.5pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td><td width=3D580 valign=3Dtop =
style=3D'width:435.0pt;background:#F0F0F0;padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr><td width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm =
0cm 0cm 0cm'><div =
style=3D'margin-left:18.75pt;margin-top:18.75pt;margin-right:18.75pt;marg=
in-bottom:18.75pt'><p =
style=3D'margin:0cm;margin-bottom:.0001pt;max-width: 100%'><b><i><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>Indice Breve =
e-book</span></i></b><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt;max-width: =
100%'><o:p>&nbsp;</o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt;max-width: 100%'><i><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>1. =
L&#8217;identikit dei superbonus</span></i><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt;max-width: 100%'><i><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>2. La =
coibentazione</span></i><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt;max-width: 100%'><i><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>3. La =
sostituzione dell'impianto di riscaldamento</span></i><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt;max-width: 100%'><i><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>4. Il =
superbonus per gli interventi abbinati</span></i><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt;max-width: 100%'><i><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>5. =
Consolidamento antisismico</span></i><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt;max-width: 100%'><i><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>6. Pannelli =
fotovoltacici e colonnine di ricarica</span></i><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt;max-width: 100%'><i><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>7. La cessione =
del credito</span></i><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt;max-width: 100%'><i><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>8. Le opzioni =
per le altre detrazioni</span></i><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt;max-width: 100%'><i><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>Appendice =
Normativa</span></i><o:p></o:p></p></div></td></tr></table></div></td><td=
 width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr><td width=3D600 =
valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:600px;border-spacin=
g:0'><tr><td width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm =
0cm 0cm 0cm'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><a href=3D"" target=3D"_blank"><span =
style=3D'font-size:7.5pt'><img border=3D0 width=3D600 =
id=3D"_x0000_i1027" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10258/i=
mg/syciuqkyinfv9nt5.jpg"></span></a><o:p></o:p></p></td></tr></table></di=
v></td></tr></table></td></tr></table></div></td></tr></table></div><p =
class=3DMsoNormal><o:p>&nbsp;</o:p></p><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr><td width=3D10 =
valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm 0cm'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; <o:p></o:p></span></p></td><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr style=3D'height:18.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:18.75pt'><p class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td></tr><tr><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm;max-width:100%'><div align=3Dcenter><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:264.0pt;border-collapse:collapse;border-spacing:0'><tr =
style=3D'border-spacing:0'><td width=3D354 valign=3Dtop =
style=3D'width:264.0pt;padding:0cm 0cm 0cm 0cm;max-width:352px'><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
style=3D'border-collapse:collapse;max-width:100%'><tr =
style=3D'position:initial;max-width: 350px'><td width=3D354 valign=3Dtop =
style=3D'width:264.0pt;padding:.75pt .75pt .75pt .75pt'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse'><tr =
style=3D'height:45.0pt'><td width=3D"100%" =
style=3D'width:100.0%;padding:0cm 0cm 0cm 0cm;height:45.0pt'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><![if !vml]><span =
style=3D'mso-ignore:vglayout'><map name=3DMicrosoftOfficeMap0><area =
shape=3DPolygon coords=3D"9, 3, 3, 9, 3, 59, 9, 65, 350, 65, 353, 59, =
353, 9, 350, 3, 9, 3" =
href=3D"https://www.fiscoetasse.com/BusinessCenter/scheda/42359-superbonu=
s-110%25-dl-rilancio-tutti-i-lavori-agevolabili.html"></map><img =
border=3D0 width=3D356 height=3D67 =
src=3D"cid:image001.png@01D63FD3.B0C1AB60" =
usemap=3D"#MicrosoftOfficeMap0" alt=3D"Rettangolo arrotondato: SCOPRI =
L'E-BOOK " v:shapes=3D"_x0000_s1027"></span><![endif]><o:p></o:p></p></td></tr></table></div></td></t=
r></table></td></tr></table></div><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 =
style=3D'border-collapse:collapse;max-width:580px;border-spacing:0'><tr><=
td style=3D'padding:.75pt .75pt .75pt .75pt;max-width:580px'><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width:580px'><tr =
style=3D'border-radius:5px;position:initial;max-width:350px'><td =
width=3D"100%" valign=3Dtop style=3D'width:100.0%;padding:0cm 0cm 0cm =
0cm;border-spacing: 0;max-width:352px'><div><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D0 style=3D'width:0cm;border-collapse:collapse'><tr><td =
width=3D352 valign=3Dtop style=3D'width:264.0pt;padding:0cm 0cm 0cm =
0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse'><tr =
style=3D'height:45.0pt'><td width=3D"100%" =
style=3D'width:100.0%;background:#FF6E00;padding:0cm 0cm 0cm =
0cm;height:45.0pt'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfvr&a=
mp;h=3D23aqr4n9rgqmkr77kghdila7t3&amp;i=3D23p&amp;iw=3D1&amp;p=3DH1131452=
56&amp;s=3Dlp&amp;sn=3Da0i&amp;z=3D66uj" target=3D"_blank"><span =
style=3D'color:white'><o:p></o:p></span></a></p><p class=3DMsoNormal =
align=3Dcenter style=3D'text-align:center'><b><u><span =
style=3D'font-size:18.0pt;font-family:"Verdana",sans-serif;color:white'><=
a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfvr&a=
mp;h=3D23aqr4n9rgqmkr77kghdila7t3&amp;i=3D23p&amp;iw=3D1&amp;p=3DH1131452=
56&amp;s=3Dlp&amp;sn=3Da0i&amp;z=3D66uj" target=3D"_blank"><u><span =
style=3D'color:white'>SCOPRI L'E-BOOK</span></u><span =
style=3D'font-size:12.0pt;font-family:"Times New =
Roman",serif;color:white;font-weight:normal'> =
<o:p></o:p></span></a></span></u></b></p><p class=3DMsoNormal =
align=3Dcenter =
style=3D'text-align:center'><o:p>&nbsp;</o:p></p></td></tr></table></div>=
</td></tr></table></div></div></td></tr></table></td></tr></table></div><=
div><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'>&nbsp;<o:p></o:p></p></div></td></tr><tr =
style=3D'height:18.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:18.75pt;-webkit-text-size-adjust:none'><p =
class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td></tr></table><=
/div></td><td width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm =
0cm 0cm 0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal =
align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr =
style=3D'max-width:600px;border-spacing:0'><td width=3D600 valign=3Dtop =
style=3D'width:450.0pt;padding:0cm 0cm 0cm 0cm'><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
align=3Dleft style=3D'border-collapse:collapse;border-spacing:0'><tr><td =
width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:600px;border-spacin=
g:0'><tr><td width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm =
0cm 0cm 0cm'><div align=3Dcenter><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse'><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td width=3D600 valign=3Dtop =
style=3D'width:450.0pt;padding:0cm 0cm 0cm 0cm;max-width:100%'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td width=3D"100%" valign=3Dtop =
style=3D'width:100.0%;border:none;border-top:dashed #BDBDBD =
1.0pt;padding:0cm 0cm 0cm 0cm;max-width: =
600px;border-spacing:0'></td></tr></table></div></td></tr><tr =
style=3D'height:12.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:12.75pt'></td></tr></table></div></td></tr></table></div></td>=
</tr></table></td></tr></table></div></td></tr></table></div><p =
class=3DMsoNormal><o:p>&nbsp;</o:p></p><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr><td width=3D10 =
valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm 0cm'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; <o:p></o:p></span></p></td><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr style=3D'height:11.25pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:11.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td></tr><tr><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm'><p align=3Dcenter =
style=3D'margin:0cm;margin-bottom:.0001pt;text-align:center;max-width: =
100%'><b><span =
style=3D'font-size:13.5pt;font-family:"Verdana",sans-serif;color:black'>V=
ideo Corso</span></b><span =
style=3D'font-size:13.5pt;font-family:"Verdana",sans-serif;color:black'> =
<b>&quot;<i><u>Fisco &amp; Immobili dopo il Decreto =
Rilancio</u></i></b>&quot; </span><span =
style=3D'font-size:10.5pt;font-family:"Arial",sans-serif'><o:p></o:p></sp=
an></p><p align=3Dcenter =
style=3D'margin:0cm;margin-bottom:.0001pt;text-align:center;max-width: =
100%'><span =
style=3D'font-size:13.5pt;font-family:"Verdana",sans-serif;color:black'>c=
on <b><i><u>Nicola Forte</u></i> </b>Dottore Commercialista e Revisore =
dei Conti in Roma</span><span =
style=3D'font-size:10.5pt;font-family:"Arial",sans-serif'><o:p></o:p></sp=
an></p></td></tr><tr style=3D'height:7.5pt'><td style=3D'padding:0cm 0cm =
0cm 0cm;height:7.5pt;-webkit-text-size-adjust:none'><p =
class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td></tr></table><=
/div></td><td width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm =
0cm 0cm 0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal =
align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr =
style=3D'height:7.5pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:7.5pt'><p class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td><td =
style=3D'border:none;padding:0cm 0cm 0cm 0cm' width=3D590 colspan=3D2><p =
class=3D'MsoNormal'>&nbsp;</td></tr><tr><td width=3D10 valign=3Dtop =
style=3D'width:7.5pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td><td width=3D580 valign=3Dtop =
style=3D'width:435.0pt;background:#F0F0F0;padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr><td width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm =
0cm 0cm 0cm'><div =
style=3D'margin-left:18.75pt;margin-top:18.75pt;margin-right:18.75pt;marg=
in-bottom:18.75pt'><p =
style=3D'margin:0cm;margin-bottom:.0001pt;max-width: 100%'><b><i><span =
style=3D'font-size:13.5pt;font-family:"Helvetica",sans-serif;color:#44444=
4'>Argomenti trattati:</span></i></b><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt;max-width: =
100%'><o:p>&nbsp;</o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt;max-width: 100%'><i><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>- l'Ecobonus al =
110% per i lavori di riqualificazione =
energetica;</span></i><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt;max-width: 100%'><i><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>- il credito =
d'imposta per gli immobili locati alle attivit=E0 =
produttive</span></i><o:p></o:p></p><p =
style=3D'margin:0cm;margin-bottom:.0001pt;max-width: 100%'><i><span =
style=3D'font-family:"Verdana",sans-serif;color:#444444'>- le novit=E0 =
IMU per il =
2020.</span></i><o:p></o:p></p></div></td></tr></table></div></td><td =
width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr><td width=3D10 =
valign=3Dtop style=3D'width:7.5pt;padding:0cm 0cm 0cm 0cm'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; <o:p></o:p></span></p></td><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:580px;border-spacin=
g:0'><tr style=3D'height:18.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:18.75pt'><p class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td></tr><tr><td =
width=3D580 valign=3Dtop style=3D'width:435.0pt;padding:0cm 0cm 0cm =
0cm;max-width:100%'><div align=3Dcenter><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:264.0pt;border-collapse:collapse;border-spacing:0'><tr =
style=3D'border-spacing:0'><td width=3D354 valign=3Dtop =
style=3D'width:264.0pt;padding:0cm 0cm 0cm 0cm;max-width:352px'><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
style=3D'border-collapse:collapse;max-width:100%'><tr =
style=3D'position:initial;max-width: 350px'><td width=3D354 valign=3Dtop =
style=3D'width:264.0pt;padding:.75pt .75pt .75pt .75pt'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse'><tr =
style=3D'height:45.0pt'><td width=3D"100%" =
style=3D'width:100.0%;padding:0cm 0cm 0cm 0cm;height:45.0pt'><p =
class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><![if !vml]><span =
style=3D'mso-ignore:vglayout'><map name=3DMicrosoftOfficeMap1><area =
shape=3DPolygon coords=3D"9, 4, 3, 10, 3, 60, 9, 66, 350, 66, 353, 60, =
353, 10, 350, 4, 9, 4" =
href=3D"https://www.fiscoetasse.com/BusinessCenter/scheda/42436-videocors=
o-in-diretta-fisco-e-immobili-dopo-il-decreto.html"></map><img =
border=3D0 width=3D356 height=3D67 =
src=3D"cid:image002.png@01D63FD3.B0C1AB60" =
usemap=3D"#MicrosoftOfficeMap1" alt=3D"Rettangolo arrotondato: SCOPRI IL =
CORSO " =
v:shapes=3D"_x0000_s1026"></span><![endif]><o:p></o:p></p></td></tr></tab=
le></div></td></tr></table></td></tr></table></div><p class=3DMsoNormal =
align=3Dcenter style=3D'text-align:center'><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 =
style=3D'border-collapse:collapse;max-width:580px;border-spacing:0'><tr><=
td style=3D'padding:.75pt .75pt .75pt .75pt;max-width:580px'><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width:580px'><tr =
style=3D'border-radius:5px;position:initial;max-width:350px'><td =
width=3D"100%" valign=3Dtop style=3D'width:100.0%;padding:0cm 0cm 0cm =
0cm;border-spacing: 0;max-width:352px'><div><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D0 style=3D'width:0cm;border-collapse:collapse'><tr><td =
width=3D352 valign=3Dtop style=3D'width:264.0pt;padding:0cm 0cm 0cm =
0cm'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse'><tr =
style=3D'height:45.0pt'><td width=3D"100%" =
style=3D'width:100.0%;background:#FF6E00;padding:0cm 0cm 0cm =
0cm;height:45.0pt'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfvr&a=
mp;h=3D3skkis1vv7aj58b9nblkfj8136&amp;i=3D23p&amp;iw=3D1&amp;p=3DH1131452=
55&amp;s=3Dlp&amp;sn=3Da0i&amp;z=3D66uk" target=3D"_blank"><span =
style=3D'color:white'><o:p></o:p></span></a></p><p class=3DMsoNormal =
align=3Dcenter style=3D'text-align:center'><b><u><span =
style=3D'font-size:18.0pt;font-family:"Verdana",sans-serif;color:white'><=
a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dfvr&a=
mp;h=3D3skkis1vv7aj58b9nblkfj8136&amp;i=3D23p&amp;iw=3D1&amp;p=3DH1131452=
55&amp;s=3Dlp&amp;sn=3Da0i&amp;z=3D66uk" target=3D"_blank"><u><span =
style=3D'color:white'>SCOPRI IL CORSO</span></u><span =
style=3D'font-size:12.0pt;font-family:"Times New =
Roman",serif;color:white;font-weight:normal'> =
<o:p></o:p></span></a></span></u></b></p><p class=3DMsoNormal =
align=3Dcenter =
style=3D'text-align:center'><o:p>&nbsp;</o:p></p></td></tr></table></div>=
</td></tr></table></div></div></td></tr></table></td></tr></table></div><=
div><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'>&nbsp;<o:p></o:p></p></div></td></tr><tr =
style=3D'height:18.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:18.75pt;-webkit-text-size-adjust:none'><p =
class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td></tr></table><=
/div></td><td width=3D10 valign=3Dtop style=3D'width:7.5pt;padding:0cm =
0cm 0cm 0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal =
align=3Dcenter style=3D'text-align:center'><span =
style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><div align=3Dcenter><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr =
style=3D'height:11.25pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:11.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:1.0pt'>&nbsp;<o:p></o:p></span></p></td><td =
style=3D'border:none;padding:0cm 0cm 0cm 0cm' width=3D585 colspan=3D2><p =
class=3D'MsoNormal'>&nbsp;</td></tr><tr><td width=3D15 valign=3Dtop =
style=3D'width:11.25pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td><td width=3D570 valign=3Dtop =
style=3D'width:427.5pt;background:#F0F0F0;padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:570px;border-spacin=
g:0'><tr><td width=3D570 valign=3Dtop style=3D'width:427.5pt;padding:0cm =
0cm 0cm 0cm'><div =
style=3D'margin-left:15.0pt;margin-top:18.75pt;margin-right:15.0pt;margin=
-bottom:18.75pt'><p align=3Dcenter =
style=3D'margin:0cm;margin-bottom:.0001pt;text-align:center;max-width: =
100%'><b><span =
style=3D'font-size:13.5pt;font-family:"Helvetica",sans-serif;color:black'=
>Se hai bisogno di ulteriori info contattaci al numero verde oppure =
invia una mail a <a =
href=3D"mailto:info@fiscoetasse.com">info@fiscoetasse.com</a></span></b><=
o:p></o:p></p></div></td></tr></table></div></td><td width=3D15 =
valign=3Dtop style=3D'width:11.25pt;padding:0cm 0cm 0cm =
0cm;-webkit-text-size-adjust:none'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span style=3D'font-size:1.0pt'>&nbsp; =
<o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr=
></table></div><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;max-width: =
600px;border-spacing:0'><tr><td style=3D'padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D"100%" =
style=3D'width:100.0%;border-collapse:collapse;border-spacing:0'><tr><td =
width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm =
0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 align=3Dleft =
style=3D'border-collapse:collapse;border-spacing:0'><tr><td width=3D600 =
valign=3Dtop style=3D'width:450.0pt;padding:0cm 0cm 0cm 0cm'><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D0 =
style=3D'width:0cm;border-collapse:collapse;max-width:600px;border-spacin=
g:0'><tr><td width=3D600 valign=3Dtop style=3D'width:450.0pt;padding:0cm =
0cm 0cm 0cm'><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><a href=3D"" target=3D"_blank"><span =
style=3D'font-size:7.5pt'><img border=3D0 width=3D600 =
id=3D"_x0000_i1030" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10258/i=
mg/syciuqkyinfv9nt5.jpg"></span></a><o:p></o:p></p></td></tr></table></di=
v></td></tr></table></td></tr></table></div></td></tr></table></div><p =
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