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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.2169.995611.16589.0.803.c623269939._@mn1.newsfiscoetasse.it>
In-Reply-To: <mnid2m.2169.995611.16589.0.803.c623269939._@mn1.newsfiscoetasse.it>
Subject: I: Rassegna Stampa: Rassegna Stampa: Locazioni Come Cedere il Credito Imposta, Acquisto Software da Internet, Lotteria Scontrini, Scambio Informazioni Fiscali, Sismabonus
Date: Fri, 3 Jul 2020 10:53:27 +0200
Organization: Elle ELle Lavoro
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Elle Elle Servizi Srl

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Rosa

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Da: FISCOeTASSE.com [mailto:newsletter@fiscoetasse.com]=20
Inviato: venerd=C3=AC 3 luglio 2020 10:34
A: elelserv@tin.it
Oggetto: Rassegna Stampa: Rassegna Stampa: Locazioni Come Cedere il =
Credito Imposta, Acquisto Software da Internet, Lotteria Scontrini, =
Scambio Informazioni Fiscali, Sismabonus

=20

Aggiungi newsletter@fiscoetasse.com <mailto:newsletter@fiscoetasse.com>  =
alla tua rubrica=20

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=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg6d&h=3D2it5qj35=
2sbhmg716p5llmhbh3&i=3D23p&iw=3D1&n=3Da3g&p=3DH301800627&s=3Dwv&sn=3Da3g>=
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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg6d&h=3D1f0dg0ne=
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g> Inoltra

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=09
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>=20

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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg6d&h=3D1acu6r8n=
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Newsletter Giornaliera=20

03/07/2020=20

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Rassegna Stampa=20

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Come cedere il credito di imposta sulle locazioni =
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg6d&h=3D2ddhgj99=
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Ecco le modalit=C3=A0 di cessione del credito di imposta per botteghe e =
negozi e del credito per canoni di locazione degli immobili ad uso non =
abitativo e affitto d'azienda dal 13 luglio=20

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Acquisto di software via internet da soggetto non stabilito in Italia =
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg6d&h=3D32qq9ff2=
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Ai fini IVA l'operazione pu=C3=B2 configurare un acquisto di beni o una =
prestazione di servizi ricevuta da soggetto non residente=20

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Lotteria degli scontrini e trasmissione corrispettivi dal 1 gennaio 2021 =
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg6d&h=3D1a6ggd0e=
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> =20

=09
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Un provvedimento delle Entrate aggiorna, a seguito della proroga del =
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Scambio informazioni fiscali sui conti finanziari al 30 settembre  =
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La comunicazione DAC2/MCAA/IGA da parte delle istituzioni finanziarie =
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paesi esteri slitta al 30 settembre=20

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Sismabonus: quando spetta la detrazione con asseverazione tardiva =
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg6d&h=3Dn1hlohf5=
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Possibile detrazione anche con asseverazione tardiva: ecco il =
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> Mini Master Revisori Legali - Abbonamento Triennale

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La partecipazione al Mini Master TRIENNALE 2020 - 2022 assolve l'obbligo =
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> Quadro RR 2020 Commercianti e Gestione separata: istruzioni=20

=09
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Circolare INPS 79 del 1 .7.2020: istruzioni sulla compilazione dl Quadro =
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 Crediti d'imposta canoni di locazione: regole e modalit=C3=A0 di =
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=09
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Modello e istruzioni per la cessione e modalit=C3=A0 di utilizzo da =
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 Leggi tutta la normativa=20

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55&amp;s=3Dlp&amp;sn=3Da3g&amp;z=3D67tg"><span =
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amministrative</span></a><o:p></o:p></span></p></td><td width=3D9 =
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style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'></td><td width=3D635 =
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0cm'><div><p class=3DMsoNormal><span =
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completo sul regime sanzionatorio tributario penale e amministrativo =
alla luce delle novit=C3=A0 del decreto fiscale 2020 (DL 124/2019) eBook =
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zzo: </span><b><span =
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6,90 =E2=82=AC + IVA</span></b><span =
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</span><span =
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p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 style=3D'width:534.75pt'><tr =
style=3D'height:56.25pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D13 =
height=3D75 id=3D"_x0000_i1036" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/giornaliera_r4_c2.gif"><o:p></o:p></span></p></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D75 id=3D"_x0000_i1037" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/giornaliera_r4_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:18.0pt;font-family:"Arial",sans-serif;color:black'>Ras=
segna Stampa <o:p></o:p></span></p></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D75 id=3D"_x0000_i1038" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/giornaliera_r4_c7.gif"><o:p></o:p></span></p></td></tr><tr><td =
width=3D13 style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm'></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm 0cm'></td><td =
width=3D635 style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1039" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1040" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dg6d&a=
mp;h=3D2ddhgj99kdpuanorgbfn46in1s&amp;i=3D23p&amp;iw=3D1&amp;p=3DH1131452=
53&amp;s=3Dlp&amp;sn=3Da3g&amp;z=3D67th">Come cedere il credito di =
imposta sulle locazioni</a> <o:p></o:p></span></p></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td style=3D'padding:0cm 0cm 0cm =
0cm'></td><td style=3D'padding:0cm 0cm 0cm 0cm'><div><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Ecco le =
modalit=C3=A0 di cessione del credito di imposta per botteghe e negozi e =
del credito per canoni di locazione degli immobili ad uso non abitativo =
e affitto d'azienda dal 13 luglio =
<o:p></o:p></span></p></div></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1041" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1042" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dg6d&a=
mp;h=3D32qq9ff2hga122hdc4s1ii94fo&amp;i=3D23p&amp;iw=3D1&amp;p=3DH1131452=
52&amp;s=3Dlp&amp;sn=3Da3g&amp;z=3D67ti">Acquisto di software via =
internet da soggetto non stabilito in Italia</a> =
<o:p></o:p></span></p></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
style=3D'padding:0cm 0cm 0cm 0cm'></td><td style=3D'padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Ai fini IVA =
l'operazione pu=C3=B2 configurare un acquisto di beni o una prestazione =
di servizi ricevuta da soggetto non residente =
<o:p></o:p></span></p></div></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1043" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1044" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dg6d&a=
mp;h=3D1a6ggd0ep3rbp8j84qaqb9ivkd&amp;i=3D23p&amp;iw=3D1&amp;p=3DH1131452=
51&amp;s=3Dlp&amp;sn=3Da3g&amp;z=3D67tj">Lotteria degli scontrini e =
trasmissione corrispettivi dal 1 gennaio 2021</a> =
<o:p></o:p></span></p></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
style=3D'padding:0cm 0cm 0cm 0cm'></td><td style=3D'padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Un =
provvedimento delle Entrate aggiorna, a seguito della proroga del =
Decreto Rilancio, i provvedimenti su lotteria degli scontrini e =
trasmissione telematica dei corrispettivi =
<o:p></o:p></span></p></div></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1045" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1046" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dg6d&a=
mp;h=3Dhk58mgoatn3muor9tutof6h1m&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746431=
5&amp;s=3Dlp&amp;sn=3Da3g&amp;z=3D67tk">Scambio informazioni fiscali sui =
conti finanziari al 30 settembre </a><o:p></o:p></span></p></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td style=3D'padding:0cm 0cm 0cm =
0cm'></td><td style=3D'padding:0cm 0cm 0cm 0cm'><div><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>La =
comunicazione DAC2/MCAA/IGA da parte delle istituzioni finanziarie con =
il reporting del 2019 e riguardante l'obbligo di scambiare dati con =
paesi esteri slitta al 30 settembre =
<o:p></o:p></span></p></div></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1047" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1048" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dg6d&a=
mp;h=3Dn1hlohf5hjn4g8d8t1hbiveqs&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746431=
6&amp;s=3Dlp&amp;sn=3Da3g&amp;z=3D67tl">Sismabonus: quando spetta la =
detrazione con asseverazione tardiva</a> =
<o:p></o:p></span></p></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
style=3D'padding:0cm 0cm 0cm 0cm'></td><td style=3D'padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Possibile =
detrazione anche con asseverazione tardiva: ecco il chiarimento =
dell'Agenzia delle Entrate <o:p></o:p></span></p></div></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D5 cellpadding=3D0 style=3D'background:#1B4C74'><tr><td =
style=3D'padding:.75pt .75pt .75pt .75pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dg6d&a=
mp;h=3D3a7aqb6lc379v46qoiequhbhso&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
17&amp;s=3Dlp&amp;sn=3Da3g&amp;z=3D67tm"><b><span =
style=3D'color:white'>Leggi tutte le notizie</span></b></a> =
<o:p></o:p></span></p></td></tr></table></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm'></td></tr><tr style=3D'height:6.0pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D8 id=3D"_x0000_i1049" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/giornaliera_r6_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D8 id=3D"_x0000_i1050" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/giornaliera_r6_c8.gif"><o:p></o:p></span></p></td></tr></table><div><p=
 class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 style=3D'width:534.75pt'><tr =
style=3D'height:56.25pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D13 =
height=3D75 id=3D"_x0000_i1051" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/1giornaliera_r12_c2.gif"><o:p></o:p></span></p></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D75 id=3D"_x0000_i1052" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/1giornaliera_r12_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:18.0pt;font-family:"Arial",sans-serif;color:black'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dg6d&a=
mp;h=3Dih0as6irici8o6vea2n23a7ag&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746431=
8&amp;s=3Dlp&amp;sn=3Da3g&amp;z=3D67tn"><span =
style=3D'color:black'>Covid-19 DPI e sanificazione ambienti di lavoro =
(eBook)</span></a><o:p></o:p></span></p></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D75 id=3D"_x0000_i1053" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/1giornaliera_r4_c7.gif"><o:p></o:p></span></p></td></tr><tr><td =
width=3D13 style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm'></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Guida pratica =
sulla gestione delle condizioni di sicurezza della propria =
attivit=C3=A0: regole, procedure, istruzioni e credito d'imposta; eBook =
pdf 147 pagine <o:p></o:p></span></p></div><div><p =
class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><div><p class=3DMsoNormal><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'>Pre=
zzo: </span><b><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:#B12523'>1=
3,62 =E2=82=AC + IVA</span></b><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'> =
</span><span =
style=3D'font-size:10.5pt;font-family:"Arial",sans-serif;color:black'>(al=
 posto di 14,33 =E2=82=AC + IVA fino al 15/07/2020)</span><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'> =
<o:p></o:p></span></p></div><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D5 cellpadding=3D0 style=3D'background:#B12523'><tr><td =
style=3D'padding:.75pt .75pt .75pt .75pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dg6d&a=
mp;h=3D22ql5gf1i3jq2tmcjule0lvn0d&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
19&amp;s=3Dlp&amp;sn=3Da3g&amp;z=3D67tn"><b><span =
style=3D'color:white'>Scopri la promozione!</span></b></a> =
<o:p></o:p></span></p></td></tr></table></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'></td></tr><tr style=3D'height:6.0pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D8 id=3D"_x0000_i1054" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/1giornaliera_r6_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D8 id=3D"_x0000_i1055" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/1giornaliera_r6_c8.gif"><o:p></o:p></span></p></td></tr></table><div><=
p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 style=3D'width:534.75pt'><tr =
style=3D'height:56.25pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D13 =
height=3D75 id=3D"_x0000_i1056" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/giornaliera_r10_c2.gif"><o:p></o:p></span></p></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D75 id=3D"_x0000_i1057" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/giornaliera_r10_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:18.0pt;font-family:"Arial",sans-serif;color:black'>La =
rubrica del Lavoro<o:p></o:p></span></p></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D75 id=3D"_x0000_i1058" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/giornaliera_r4_c7.gif"><o:p></o:p></span></p></td></tr><tr><td =
width=3D13 style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm'></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm 0cm'></td><td =
width=3D635 style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1059" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1060" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dg6d&a=
mp;h=3D12h67t4d6bqtpsssec9gokcf23&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
20&amp;s=3Dlp&amp;sn=3Da3g&amp;z=3D67to"><span =
style=3D'color:#00A5D7'>Anticipo Cassa integrazione: controversa la =
scadenza del 3 luglio</span></a> <o:p></o:p></span></p></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td style=3D'padding:0cm 0cm 0cm =
0cm'></td><td style=3D'padding:0cm 0cm 0cm 0cm'><div><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Si attende un =
chiarimento sulla scadenza della CIG COVID con pagamento diretto per i =
periodi ante 18.6 . Secondo l'INPS va chiesta entro domani ma l'ufficio =
studi parlamentare non =C3=A8 d'accordo =
<o:p></o:p></span></p></div></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1061" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1062" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dg6d&a=
mp;h=3D5ge1vtt79j6lum2k5pnm3jhj&amp;i=3D23p&amp;iw=3D1&amp;p=3DH787464321=
&amp;s=3Dlp&amp;sn=3Da3g&amp;z=3D67tp"><span =
style=3D'color:#00A5D7'>Controlli ispettivi: cassa integrazione nel =
mirino </span></a><o:p></o:p></span></p></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td style=3D'padding:0cm 0cm 0cm =
0cm'></td><td style=3D'padding:0cm 0cm 0cm 0cm'><div><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Il programma =
di controlli dell'Ispettorato del lavoro contro chi utilizza =
indebitamente la cassa integrazione per COVID 19. Nota 532 2020 =
<o:p></o:p></span></p></div></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1063" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1064" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dg6d&a=
mp;h=3Du559adh2nj9059c1nfv811mk1&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746432=
2&amp;s=3Dlp&amp;sn=3Da3g&amp;z=3D67tq"><span =
style=3D'color:#00A5D7'>Detassazione premi 2020: novit=C3=A0 =
dall'Agenzia</span></a> <o:p></o:p></span></p></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td style=3D'padding:0cm 0cm 0cm =
0cm'></td><td style=3D'padding:0cm 0cm 0cm 0cm'><div><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Detassazione =
integrale o ridotta se l'accordo viene firmato a met=C3=A0 anno? =
L'Agenzia risponde con la risoluzione 36 del 26 giugno 2020. =
Precisazione sulle circostanze eccezionali (come il COVID 19) =
<o:p></o:p></span></p></div></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr></table><p =
class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p></span></p><div=
><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D5 cellpadding=3D0 style=3D'background:#00A5D7'><tr><td =
style=3D'padding:.75pt .75pt .75pt .75pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dg6d&a=
mp;h=3D1ggeb6k8deos951rk35v5qpq4q&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
23&amp;s=3Dlp&amp;sn=3Da3g&amp;z=3D67tr"><b><span =
style=3D'color:white'>Vai alla Rubrica del Lavoro</span></b></a> =
<o:p></o:p></span></p></td></tr></table></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm'></td></tr><tr style=3D'height:6.0pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D8 id=3D"_x0000_i1065" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/giornaliera_r6_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D8 id=3D"_x0000_i1066" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/giornaliera_r6_c8.gif"><o:p></o:p></span></p></td></tr></table><div><p=
 class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 style=3D'width:534.75pt'><tr =
style=3D'height:56.25pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D13 =
height=3D75 id=3D"_x0000_i1067" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/1giornaliera_r12_c2.gif"><o:p></o:p></span></p></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D75 id=3D"_x0000_i1068" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/1giornaliera_r12_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:18.0pt;font-family:"Arial",sans-serif;color:black'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dg6d&a=
mp;h=3D2qei9gsipson295j5308r65k1p&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
24&amp;s=3Dlp&amp;sn=3Da3g&amp;z=3D67ts"><span =
style=3D'color:black'>Manuale IVA 2020 =
(eBook)</span></a><o:p></o:p></span></p></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D75 id=3D"_x0000_i1069" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/1giornaliera_r4_c7.gif"><o:p></o:p></span></p></td></tr><tr><td =
width=3D13 style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm'></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Manuale in pdf =
di 260 pagine sulla disciplina dell'Imposta sul valore aggiunto e la sua =
applicabilit=C3=A0 nelle varie casistiche =
<o:p></o:p></span></p></div><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><div><p class=3DMsoNormal><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'>Pre=
zzo: </span><b><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:#B12523'>1=
6,90 =E2=82=AC + IVA</span></b><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'> =
</span><span =
style=3D'font-size:10.5pt;font-family:"Arial",sans-serif;color:black'>(al=
 posto di 19,90 =E2=82=AC + IVA fino al 31/07/2020)</span><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'> =
<o:p></o:p></span></p></div><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D5 cellpadding=3D0 style=3D'background:#B12523'><tr><td =
style=3D'padding:.75pt .75pt .75pt .75pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dg6d&a=
mp;h=3Dfcp3krlocb5d3gnug8g3igu5r&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746434=
6&amp;s=3Dlp&amp;sn=3Da3g&amp;z=3D67ts"><b><span =
style=3D'color:white'>Scopri la promozione!</span></b></a> =
<o:p></o:p></span></p></td></tr></table></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'></td></tr><tr style=3D'height:6.0pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D8 id=3D"_x0000_i1070" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/1giornaliera_r6_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D8 id=3D"_x0000_i1071" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/1giornaliera_r6_c8.gif"><o:p></o:p></span></p></td></tr></table><div><=
p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 style=3D'width:534.75pt'><tr =
style=3D'height:56.25pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D13 =
height=3D75 id=3D"_x0000_i1072" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/1giornaliera_r12_c2.gif"><o:p></o:p></span></p></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D75 id=3D"_x0000_i1073" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/1giornaliera_r12_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:18.0pt;font-family:"Arial",sans-serif;color:black'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dg6d&a=
mp;h=3D3qifk71kf85k7q5gh7s4ph3fpp&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
47&amp;s=3Dlp&amp;sn=3Da3g&amp;z=3D67tt"><span =
style=3D'color:black'>Mini Master Revisori Legali - Abbonamento =
Triennale</span></a><o:p></o:p></span></p></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D75 id=3D"_x0000_i1074" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/1giornaliera_r4_c7.gif"><o:p></o:p></span></p></td></tr><tr><td =
width=3D13 style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm'></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>La =
partecipazione al Mini Master TRIENNALE 2020 - 2022 assolve l'obbligo di =
formazione di 60 ore nelle materie caratterizzanti la revisione legale =
<o:p></o:p></span></p></div><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><div><p class=3DMsoNormal><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'>Pre=
zzo: </span><b><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:#B12523'>5=
99,00 =E2=82=AC + IVA</span></b><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'> =
</span><span =
style=3D'font-size:10.5pt;font-family:"Arial",sans-serif;color:black'>(al=
 posto di 1.050,00 =E2=82=AC + IVA )</span><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'> =
<o:p></o:p></span></p></div><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D5 cellpadding=3D0 style=3D'background:#B12523'><tr><td =
style=3D'padding:.75pt .75pt .75pt .75pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dg6d&a=
mp;h=3D3sokh33nnreahvgmdr0c9i0jgf&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
48&amp;s=3Dlp&amp;sn=3Da3g&amp;z=3D67tt"><b><span =
style=3D'color:white'>Scopri la promozione!</span></b></a> =
<o:p></o:p></span></p></td></tr></table></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'></td></tr><tr style=3D'height:6.0pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D8 id=3D"_x0000_i1075" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/1giornaliera_r6_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D8 id=3D"_x0000_i1076" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/1giornaliera_r6_c8.gif"><o:p></o:p></span></p></td></tr></table><div><=
p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dg6d&a=
mp;h=3D25vm2j9rvs00c9kecm25d6e27n&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
49&amp;s=3Dlp&amp;sn=3Da3g&amp;z=3D67tu"><img border=3D0 =
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mg/il_20tuo_20aggiornamento_20a_20meno_20di_2055_20cents_20al_20giorno_20=
_2_.png"></a><o:p></o:p></span></p><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 style=3D'width:534.75pt'><tr =
style=3D'height:56.25pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D13 =
height=3D75 id=3D"_x0000_i1078" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/giornaliera_r20_c2.gif"><o:p></o:p></span></p></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D75 id=3D"_x0000_i1079" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/giornaliera_r20_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:18.0pt;font-family:"Arial",sans-serif;color:black'>Nor=
mativa <o:p></o:p></span></p></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D75 id=3D"_x0000_i1080" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/giornaliera_r4_c7.gif"><o:p></o:p></span></p></td></tr><tr><td =
width=3D13 style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm'></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm 0cm'></td><td =
width=3D635 style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1081" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D23 id=3D"_x0000_i1082" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dg6d&a=
mp;h=3D2b0eut393fkv0adp6hpn3nj26j&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
50&amp;s=3Dlp&amp;sn=3Da3g&amp;z=3D67tv"><span =
style=3D'color:#6F2545'>Quadro RR 2020 Commercianti e Gestione separata: =
istruzioni </span></a><o:p></o:p></span></p></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td style=3D'padding:0cm 0cm 0cm =
0cm'></td><td style=3D'padding:0cm 0cm 0cm 0cm'><div><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Circolare INPS =
79 del 1 .7.2020: istruzioni sulla compilazione dl Quadro RR per =
artigiani, commercianti e iscritti alla gestione separata =
<o:p></o:p></span></p></div></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1083" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D23 id=3D"_x0000_i1084" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dg6d&a=
mp;h=3D24o54ajm45123enj1djjro2kv&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746435=
1&amp;s=3Dlp&amp;sn=3Da3g&amp;z=3D67u0"><span =
style=3D'color:#6F2545'>Crediti d'imposta canoni di locazione: regole e =
modalit=C3=A0 di cessione</span></a> <o:p></o:p></span></p></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td style=3D'padding:0cm 0cm 0cm =
0cm'></td><td style=3D'padding:0cm 0cm 0cm 0cm'><div><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Modello e =
istruzioni per la cessione e modalit=C3=A0 di utilizzo da parte dei =
cessionari del credito d'imposta relativo ai canoni di locazione di =
botteghe e negozi e di immobili a uso non abitativo =
<o:p></o:p></span></p></div></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D5 cellpadding=3D0 style=3D'background:#6F2545'><tr><td =
style=3D'padding:.75pt .75pt .75pt .75pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dg6d&a=
mp;h=3Dhfde1gl5h16u7vl49ttr0j727&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746435=
2&amp;s=3Dlp&amp;sn=3Da3g&amp;z=3D67u1"><b><span =
style=3D'color:white'>Leggi tutta la normativa</span></b></a> =
<o:p></o:p></span></p></td></tr></table></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm'></td></tr><tr style=3D'height:6.0pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D8 id=3D"_x0000_i1085" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
mg/giornaliera_r6_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D8 id=3D"_x0000_i1086" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10352/i=
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style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dg6d&a=
mp;h=3Ddkj7sbj6lueuhi93vu13p1ptm&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746435=
3&amp;s=3Dlp&amp;sn=3Da3g&amp;z=3D67u2"><img border=3D0 =
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></span></p></div></td></tr></table></div></td></tr></table></div></div><=
/div></div></td></tr></table></div><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span =
style=3D'display:none'><o:p>&nbsp;</o:p></span></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D0 =
style=3D'width:534.75pt;background:#73808A'><tr><td valign=3Dtop =
style=3D'padding:9.0pt 13.5pt 0cm 13.5pt'><p class=3DMsoNormal =
style=3D'line-height:10.5pt'><span =
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'>Ricevi questa email all'indirizzo <a =
href=3D"mailto:elelserv@tin.it">elelserv@tin.it</a> perch=C3=A9 hai dato =
il consenso a ricevere le nostre =
comunicazioni.<o:p></o:p></span></p></td></tr><tr><td valign=3Dtop =
style=3D'padding:9.0pt 13.5pt 0cm 13.5pt'><p class=3DMsoNormal =
style=3D'line-height:10.5pt'><span =
style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#DFDFDF=
'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dg6d&a=
mp;h=3D2g6p86oo51uiksokjv44cpnig6&amp;i=3D23p&amp;iw=3D1&amp;p=3DH3292801=
60&amp;s=3Dlp&amp;sn=3Da3g&amp;z=3D67u3"><u><span =
style=3D'color:#DFDFDF'>Puoi scegliere quali newsletter ricevere, =
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valign=3Dtop style=3D'padding:9.0pt 13.5pt 0cm 13.5pt'><p =
class=3DMsoNormal style=3D'line-height:10.5pt'><span =
style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#DFDFDF=
'>FiscoeTasse =C3=A8 un marchio Maggioli SPA - P.Iva 02066400405 - =
Diritti riservati. <o:p></o:p></span></p></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 width=3D0 =
style=3D'width:534.75pt;background:#73808A'><tr><td valign=3Dtop =
style=3D'padding:9.0pt 13.5pt 9.0pt 13.5pt'><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
align=3Dleft width=3D"48%" style=3D'width:48.0%'><tr><td valign=3Dtop =
style=3D'padding:0cm 0cm 0cm 0cm'></td></tr></table><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
align=3Dright><tr><td style=3D'padding:0cm 0cm 0cm 4.5pt'><p =
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style=3D'text-align:right;line-height:12.0pt'><span =
style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#DFDFDF=
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4.5pt'><p class=3DMsoNormal align=3Dright =
style=3D'text-align:right;line-height:12.0pt'><span =
style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#DFDFDF=
'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dg6d&a=
mp;h=3D3nrs19itpljjbvrcphe7jgvdkj&amp;i=3D23p&amp;iw=3D1&amp;n=3Da3g&amp;=
p=3DH2077504359&amp;s=3Dfwdn&amp;sn=3Da3g" target=3D"_blank" =
title=3DForward><span style=3D'color:#DFDFDF'><img border=3D0 width=3D16 =
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