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Return-Path: elelserv@tin.it Received: from smtpfree.interhost.it (smtpfree.interhost.it [89.31.73.55]) by mail.planetline.it with ESMTP ; Tue, 16 Jun 2020 11:51:10 +0200 Received: by smtpfree.interhost.it (Postfix, from userid 1000) id C03E1A0827; Tue, 16 Jun 2020 11:51:08 +0200 (CEST) Received: from PCROSA (host-94-81-227-50.business.telecomitalia.it [94.81.227.50]) (using TLSv1 with cipher ECDHE-RSA-AES256-SHA (256/256 bits)) (No client certificate requested) (Authenticated sender: guespu54) by smtpfree.interhost.it (Postfix) with ESMTPSA id 87B369FFA5; Tue, 16 Jun 2020 11:51:07 +0200 (CEST) From: "Elle Elle Lavoro" <elelserv@tin.it> To: <claudia@elelserv.it>, <contabile@elelserv.it>, <luigi@elelserv.it>, <seddlex@elelserv.it> References: <mnid2m.2169.995611.16430.0.752.c2376858711._@mn1.newsfiscoetasse.it> In-Reply-To: <mnid2m.2169.995611.16430.0.752.c2376858711._@mn1.newsfiscoetasse.it> Subject: I: Revocatoria fallimentare delle rimesse bancarie dopo il D.L. 23/2020: problematiche, soluzioni, quesiti, check list, sentenze Date: Tue, 16 Jun 2020 11:51:06 +0200 Organization: Elle ELle Lavoro Message-ID: <005801d643c3$a8894360$f99bca20$@tin.it> MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="----=_NextPart_000_0059_01D643D4.6C1B3B20" X-Mailer: Microsoft Outlook 15.0 Content-Language: it Thread-Index: AQGhIbBcTDMtslk7HbCGDxb46RkoP6lFQ+Qw This is a multipart message in MIME format. ------=_NextPart_000_0059_01D643D4.6C1B3B20 Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable =20 =20 Elle Elle Servizi Srl =20 Rosa =20 Da: FISCOeTASSE.com [mailto:newsletter@fiscoetasse.com]=20 Inviato: marted=C3=AC 16 giugno 2020 10:27 A: elelserv@tin.it Oggetto: Revocatoria fallimentare delle rimesse bancarie dopo il D.L. = 23/2020: problematiche, soluzioni, quesiti, check list, sentenze =20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg1e&h=3Djcmfb9b1= bbq5s2cj6tv188eb&i=3D23p&iw=3D1&n=3Da17&p=3DH301800627&s=3Dwv&sn=3Da17> = Versione web = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg1e&h=3D2c2vjf2o= ukl1sv4j9bi9qn1gv2&i=3D23p&iw=3D1&n=3Da17&p=3DH301716059&s=3Dfwdn&sn=3Da1= 7> Inoltra ad un collega =20 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10279/img/log= o.png>=20 =20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg1e&h=3D1ueld7tk= qg0450dp9j5ep10ofs&i=3D23p&iw=3D1&p=3DH113145259&s=3Dlp&sn=3Da17&z=3D675m= >=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg1e&h=3Dl3o8fhh5= mfp4lheuu287ts59&i=3D23p&iw=3D1&p=3DH113145258&s=3Dlp&sn=3Da17&z=3D675m> = La revocatoria fallimentare delle rimesse bancarie=20 Istituto vintage o con nuova vita? Disponibilit=C3=A0 immediata! =E2=80=93 Problematiche=20 =E2=80=93 Soluzioni=20 =E2=80=93 Quesiti=20 =E2=80=93 Check List=20 =E2=80=93 Sentenze Il testo affronta in modo completo la revocatoria fallimentare nei = confronti delle banche, privilegiandone l=E2=80=99aspetto operativo = sulla base della pi=C3=B9 recente giurisprudenza della Cassazione e dei = Tribunali italiani, circa 70 sentenze. I principali argomenti trattati riguardano i vari aspetti della = revocatoria, la difficile convivenza degli articoli 67 e 70 L.F., = l=E2=80=99analisi delle varie interpretazioni, grazie ad = esemplificazioni e una pratica check-list.=20 Aggiornata con il D.L. 23/2020 e tenuto conto della riforma del Codice = della Crisi, che entrer=C3=A0 in vigore il 1=C2=B0 settembre 2021, = questa nuovissima Guida esplica la concreta impostazione di un'azione = revocatoria: dalla richiesta del curatore alla CTU, con sviluppo dei = conteggi con metodi diversi. Giuseppe Rebecca Dottore commercialista in Vicenza dal 1972. Consulente tecnico = d=E2=80=99ufficio per i Tribunali di Bologna, Bolzano, Ferrara, Mantova, = Milano, Padova, Ravenna, Rovigo, Udine, Verona, Vicenza, e per la Corte = di Appello di Venezia. =C3=88 stato componente di numerose Commissioni = di studio istituite dal Consiglio Nazionale dell=E2=80=99Ordine dei = dottori commercialisti e degli esperti contabili.=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg1e&h=3Dpqioq1g9= vh87c9ja977ksfc4n&i=3D23p&iw=3D1&p=3DH113145257&s=3Dlp&sn=3Da17&z=3D675n>= Visualizza l'indice completo Spedizione gratuita! 32,00 =E2=82=AC=20 30,40 =E2=82=AC=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg1e&h=3D7nkpe3d7= po460c0ek36l2e2n9&i=3D23p&iw=3D1&p=3DH113145256&s=3Dlp&sn=3Da17&z=3D675m>= ACQUISTA ONLINE =20 =20 =20 =20 Copyright =C2=A9 2020 Maggioli SPA =20 =20 E-mail inviata a seguito di iscrizione a FISCOeTASSE.com - = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg1e&h=3D3kgv8kfs= 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</o:shapelayout></xml><![endif]--></head><body bgcolor=3D"#F6F6F6" = lang=3DIT link=3D"#126B92" vlink=3D"#126B92"><div = class=3DWordSection1><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;= mso-fareast-language:EN-US'><o:p> </o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;= mso-fareast-language:EN-US'><o:p> </o:p></span></p><div><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;= mso-fareast-language:EN-US'>Elle Elle Servizi = Srl<o:p></o:p></span></p><p class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;= mso-fareast-language:EN-US'><o:p> </o:p></span></p><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;= mso-fareast-language:EN-US'>Rosa<o:p></o:p></span></p></div><p = class=3DMsoNormal><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;= mso-fareast-language:EN-US'><o:p> </o:p></span></p><div><div = style=3D'border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0cm = 0cm 0cm'><p class=3DMsoNormal><b><span = style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'>Da:</span></b= ><span style=3D'font-size:11.0pt;font-family:"Calibri",sans-serif'> = FISCOeTASSE.com [mailto:newsletter@fiscoetasse.com] <br><b>Inviato:</b> = marted=C3=AC 16 giugno 2020 10:27<br><b>A:</b> = elelserv@tin.it<br><b>Oggetto:</b> Revocatoria fallimentare delle = rimesse bancarie dopo il D.L. 23/2020: problematiche, soluzioni, = quesiti, check list, sentenze<o:p></o:p></span></p></div></div><p = class=3DMsoNormal><o:p> </o:p></p><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D"100%" = style=3D'width:100.0%;background:#F2F2F2;border-collapse:collapse'><tr><t= d width=3D"100%" valign=3Dtop style=3D'width:100.0%;padding:0cm 9.0pt = 0cm 9.0pt'><div align=3Dcenter><table class=3DMsoNormalTable border=3D0 = cellspacing=3D0 cellpadding=3D0 width=3D0 = style=3D'width:450.0pt;background:#F2F2F2;border-collapse:collapse'><tr><= td valign=3Dtop style=3D'padding:4.5pt 13.5pt 4.5pt 13.5pt'><table = class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 = align=3Dleft width=3D"33%" = style=3D'width:33.0%;border-collapse:collapse'><tr><td valign=3Dtop = style=3D'padding:0cm 0cm 0cm 0cm'><p class=3DMsoNormal><span = style=3D'font-family:Montserrat'><a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg1e&a= mp;h=3Djcmfb9b1bbq5s2cj6tv188eb&i=3D23p&iw=3D1&n=3Da17&p=3D= H301800627&s=3Dwv&sn=3Da17" target=3D"_blank"><u><span = style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#666666= '>Versione = web</span></u></a><o:p></o:p></span></p></td></tr></table><table = class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 = align=3Dright width=3D"64%" = style=3D'width:64.0%;border-collapse:collapse'><tr><td valign=3Dtop = style=3D'padding:0cm 0cm 0cm 0cm'><p class=3DMsoNormal align=3Dright = style=3D'text-align:right'><span style=3D'font-family:Montserrat'><a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg1e&a= mp;h=3D2c2vjf2oukl1sv4j9bi9qn1gv2&i=3D23p&iw=3D1&n=3Da17&= p=3DH301716059&s=3Dfwdn&sn=3Da17" target=3D"_blank"><u><span = style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#666666= '>Inoltra ad un = collega</span></u></a><o:p></o:p></span></p></td></tr></table></td></tr><= /table></div><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><span = style=3D'font-family:Montserrat'><o:p> </o:p></span></p><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D0 = style=3D'width:450.0pt;background:#F2F2F2;border-collapse:collapse'><tr><= td valign=3Dtop style=3D'padding:0cm 0cm 0cm 0cm'><div><div><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D"100%" = style=3D'width:100.0%;background:#F6F6F6;border-collapse:collapse'><tr><t= d valign=3Dtop style=3D'padding:0cm 0cm 0cm 0cm'><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D0 = style=3D'width:450.0pt;background:white;border-collapse:collapse'><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'><tr><td = width=3D600 style=3D'width:75.0pt;padding:22.5pt 22.5pt 22.5pt = 22.5pt'><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><span = style=3D'font-size:1.0pt;font-family:Montserrat'><img border=3D0 = width=3D200 id=3D"_x0000_i1025" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10279/i= mg/logo.png" = alt=3DMaggioli><o:p></o:p></span></p></td></tr></table></div></td></tr></= table></div><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center'><span = style=3D'font-family:Montserrat'><o:p> </o:p></span></p><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D0 = style=3D'width:450.0pt;background:white;border-collapse:collapse'><tr><td= style=3D'padding:0cm 22.5pt 0cm 22.5pt'><div align=3Dcenter><table = class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 = width=3D0 = style=3D'width:405.0pt;background:white;border-collapse:collapse'><tr><td= style=3D'padding:0cm 0cm 0cm 0cm'><table class=3DMsoNormalTable = border=3D1 cellspacing=3D0 cellpadding=3D0 align=3Dright width=3D0 = style=3D'width:165.0pt;background:white;border-collapse:collapse;border:n= one'><tr><td width=3D221 style=3D'width:192.0pt;border:solid #DDDDDD = 1.0pt;padding:0cm 0cm 0cm 0cm'><p class=3DMsoNormal align=3Dcenter = style=3D'text-align:center;line-height:14.25pt'><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:#4A4C54'><a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg1e&a= mp;h=3D1ueld7tkqg0450dp9j5ep10ofs&i=3D23p&iw=3D1&p=3DH1131452= 59&s=3Dlp&sn=3Da17&z=3D675m" target=3D"_blank" title=3D"La = revocatoria fallimentare delle rimesse bancarie"><span = style=3D'font-family:"Arial",sans-serif;color:#4A4C54'><img border=3D0 = width=3D220 id=3D"_x0000_i1026" = src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10279/i= mg/8891639936_220.jpg" alt=3D"La revocatoria fallimentare delle rimesse = bancarie"></span></a><o:p></o:p></span></p></td></tr></table><table = class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 = align=3Dleft width=3D0 = style=3D'width:202.5pt;background:white;border-collapse:collapse'><tr><td= style=3D'padding:0cm 0cm 15.0pt 0cm'><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 = style=3D'border-collapse:collapse'><tr><td valign=3Dtop = style=3D'padding:0cm 0cm 0cm 0cm'><p class=3DMsoNormal = style=3D'line-height:18.0pt;mso-line-height-rule:exactly'><span = style=3D'font-size:15.0pt;font-family:Montserrat;color:#1F5391'><a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg1e&a= mp;h=3Dl3o8fhh5mfp4lheuu287ts59&i=3D23p&iw=3D1&p=3DH113145258= &s=3Dlp&sn=3Da17&z=3D675m" target=3D"_blank" = title=3D""><strong><span = style=3D'font-family:"Arial",sans-serif;color:#1F5391'>La revocatoria = fallimentare delle rimesse bancarie</span></strong></a> = <o:p></o:p></span></p></td></tr></table></td></tr><tr><td = style=3D'padding:0cm 0cm 15.0pt 0cm'><p = style=3D'line-height:14.25pt'><b><span = style=3D'font-family:Montserrat;color:#23599F'>Istituto vintage o con = nuova vita?<br></span></b><b><span = style=3D'font-family:Montserrat;color:#00A94F'><br></span></b><b><span = style=3D'font-family:Montserrat;color:#08BD02'>Disponibilit=C3=A0 = immediata!</span></b><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:#4A4C54'><br></spa= n><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:black'><br>=E2=80=93= Problematiche </span><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:#4A4C54'><br></spa= n><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:black'>=E2=80=93 = Soluzioni </span><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:#4A4C54'><br></spa= n><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:black'>=E2=80=93 = Quesiti </span><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:#4A4C54'><br></spa= n><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:black'>=E2=80=93 = Check List </span><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:#4A4C54'><br></spa= n><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:black'>=E2=80=93 = Sentenze</span><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:#4A4C54'><br><br><= /span><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:black'>Il testo = affronta in modo completo <b>la revocatoria fallimentare nei confronti = delle banche</b>, privilegiandone l=E2=80=99aspetto operativo sulla base = della <b>pi=C3=B9 recente giurisprudenza della Cassazione e dei = Tribunali italiani, circa 70 sentenze.</b></span><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:#4A4C54'><br><br><= /span><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:black'>I = principali argomenti trattati riguardano <b>i vari aspetti della = revocatoria</b>, la difficile convivenza degli <b>articoli 67 e 70 = L.F.</b>, l=E2=80=99analisi delle varie interpretazioni, grazie ad = <b>esemplificazioni</b> e una pratica <b>check-list</b>. = <br><br><b>Aggiornata con il D.L. 23/2020 e tenuto conto della riforma = del Codice della Crisi</b>, che entrer=C3=A0 in vigore il 1=C2=B0 = settembre 2021, questa nuovissima Guida esplica <b>la concreta = impostazione di un'azione revocatoria:</b> dalla richiesta del curatore = alla CTU, con sviluppo dei conteggi con metodi diversi.</span><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:#4A4C54'><br><br><= /span><strong><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:black'>Giuseppe = Rebecca</span></strong><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:#4A4C54'><br></spa= n><i><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:black'>Dottore = commercialista in Vicenza dal 1972. Consulente tecnico d=E2=80=99ufficio = per i Tribunali di Bologna, Bolzano, Ferrara, Mantova, Milano, Padova, = Ravenna, Rovigo, Udine, Verona, Vicenza, e per la Corte di Appello di = Venezia. =C3=88 stato componente di numerose Commissioni di studio = istituite dal Consiglio Nazionale dell=E2=80=99Ordine dei dottori = commercialisti e degli esperti = contabili. <br><br></span></i><b><u><span = style=3D'font-family:Montserrat;color:#23599F'><a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg1e&a= mp;h=3Dpqioq1g9vh87c9ja977ksfc4n&i=3D23p&iw=3D1&p=3DH11314525= 7&s=3Dlp&sn=3Da17&z=3D675n" target=3D"_blank"><u><span = style=3D'font-family:"Arial",sans-serif;color:#23599F'>Visualizza = l'indice completo</span></u></a><br><br></span></u></b><b><span = style=3D'font-family:Montserrat;color:#08BD02'>Spedizione = gratuita!</span></b><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:#4A4C54'><o:p></o:= p></span></p></td></tr><tr><td valign=3Dtop style=3D'padding:0cm 0cm = 15.0pt 0cm'><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D"100%" = style=3D'width:100.0%;border-collapse:collapse'><tr><td valign=3Dtop = style=3D'padding:0cm 0cm 0cm 0cm'><p class=3DMsoNormal = style=3D'line-height:14.25pt'><s><span = style=3D'font-size:13.5pt;font-family:Montserrat;color:#565656'>32,00 = =E2=82=AC <o:p></o:p></span></s></p></td><td valign=3Dtop = style=3D'padding:0cm 0cm 0cm 0cm'><p class=3DMsoNormal = style=3D'line-height:14.25pt'><b><span = style=3D'font-size:13.5pt;font-family:Montserrat;color:#00A94F'>30,40 = =E2=82=AC <o:p></o:p></span></b></p></td></tr></table></td></tr><tr><td = style=3D'padding:0cm 0cm 0cm 0cm'><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 align=3Dleft = style=3D'border-collapse:collapse'><tr><td = style=3D'background:#00A94F;padding:11.25pt 22.5pt 11.25pt 22.5pt'><p = class=3DMsoNormal align=3Dcenter = style=3D'text-align:center;line-height:12.0pt;mso-line-height-rule:exactl= y'><span = style=3D'font-family:Montserrat;color:#4A4C54;text-transform:uppercase'><= a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg1e&a= mp;h=3D7nkpe3d7po460c0ek36l2e2n9&i=3D23p&iw=3D1&p=3DH11314525= 6&s=3Dlp&sn=3Da17&z=3D675m" target=3D"_blank" = title=3D""><strong><span = style=3D'font-family:"Arial",sans-serif;color:white'>ACQUISTA = ONLINE</span></strong></a><o:p></o:p></span></p></td></tr></table></td></= tr></table></td></tr></table></div></td></tr></table></div><p = class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span = style=3D'font-family:Montserrat'><o:p> </o:p></span></p><div = align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 = cellpadding=3D0 width=3D0 = style=3D'width:450.0pt;background:white;border-collapse:collapse'><tr><td= style=3D'padding:0cm 0cm 0cm 0cm'><table class=3DMsoNormalTable = border=3D0 cellspacing=3D0 cellpadding=3D0 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