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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 ; Mon, 29 Jun 2020 11:12:39 +0200 Received: by smtpfree.interhost.it (Postfix, from userid 1000) id B132CA0865; Mon, 29 Jun 2020 11:12:28 +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 19CEF9FB83; Mon, 29 Jun 2020 11:12:27 +0200 (CEST) From: "Elle Elle Lavoro" <elelserv@tin.it> To: <claudia@elelserv.it>, <contabile@elelserv.it>, <luigi@elelserv.it>, <seddlex@elelserv.it> References: <mnid2m.2169.995611.16553.0.1408.c136840087._@mn1.newsfiscoetasse.it> In-Reply-To: <mnid2m.2169.995611.16553.0.1408.c136840087._@mn1.newsfiscoetasse.it> Subject: =?UTF-8?Q?I:_Imprenditore_agricolo_profess?= =?UTF-8?Q?ionale=2C_societ=C3=A0_agricola_e_agrit?= =?UTF-8?Q?urismo_dopo_la_Legge_di_Bilancio?= =?UTF-8?Q?_2020?= Date: Mon, 29 Jun 2020 11:12:26 +0200 Organization: Elle ELle Lavoro Message-ID: <00ac01d64df5$69520ec0$3bf62c40$@tin.it> MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="----=_NextPart_000_00AD_01D64E06.2CE16E70" X-Mailer: Microsoft Outlook 15.0 Thread-Index: AQGa2NQQvJdbNJzXA0cmAwyh39jtOalmORyw Content-Language: it This is a multipart message in MIME format. ------=_NextPart_000_00AD_01D64E06.2CE16E70 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: luned=C3=AC 29 giugno 2020 09:53 A: elelserv@tin.it Oggetto: Imprenditore agricolo professionale, societ=C3=A0 agricola e = agriturismo dopo la Legge di Bilancio 2020 =20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg59&h=3D2fiek282= t9ousu4rq5bo6g9tsi&i=3D23p&iw=3D1&n=3Da2u&p=3DH301800627&s=3Dwv&sn=3Da2u>= Versione web = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg59&h=3D1uf28u4t= rgihb44d1qlqj4bfep&i=3D23p&iw=3D1&n=3Da2u&p=3DH301716059&s=3Dfwdn&sn=3Da2= u> Inoltra ad un collega =20 = <http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10334/img/log= o.png>=20 =20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg59&h=3D9g3rbb4h= 6vpr8sq1slgtpf18k&i=3D23p&iw=3D1&p=3DH113145259&s=3Dlp&sn=3Da2u&z=3D67m3>= =20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg59&h=3D15222gk0= phlulmn2gq2iqa9k1r&i=3D23p&iw=3D1&p=3DH113145258&s=3Dlp&sn=3Da2u&z=3D67m3= > Imprenditore agricolo professionale (IAP) Societ=C3=A0 agricola e = agriturismo=20 Guida pratica e formulario con oltre 50 schemi di atti e facsimile = personalizzabili L'ottava edizione di questo apprezzatissimo Manuale tiene conto delle = pi=C3=B9 recenti sentenze, circolari e risoluzioni ed =C3=A8 aggiornata = con le novit=C3=A0 normative e fiscali di settore previste dalla Legge = di bilancio 2020 (Legge 27 dicembre 2019, n. 160) tra cui: = =E2=80=9CNuova Imu=E2=80=9D, Irpef azzerata per gli agricoltori, aiuti = 4.0 alle aziende agricole, incentivi rafforzati a biogas, nuove colture, = vivai, status per l=E2=80=99oleoturismo, sgravi ai giovani, mutui a = tasso 0 alle donne che investono, nuovo credito d=E2=80=99imposta per = agevolazioni nell=E2=80=99acquisto di beni. Il testo analizza il complesso delle attivit=C3=A0 produttive di reddito = agrario, compresi agriturismo, vendita diretta e societ=C3=A0 agricole, = esaminando gli aspetti civilistici, gli adempimenti amministrativi, la = gestione pratica e la disciplina fiscale, che in questo settore =C3=A8 = particolarmente intricata e spesso fonte di dubbi interpretativi. Corredato da un ricco formulario online, di oltre 50 schemi di atti e = facsimile personalizzabili, l'Opera tiene conto inoltre delle = novit=C3=A0 applicabili al settore agricolo introdotte dal Decreto Cura = Italia, dal Decreto Liquidit=C3=A0 e dal Decreto Rilancio come ad = esempio la cassa integrazione, le indennit=C3=A0 economiche, la = possibilit=C3=A0 di ottenere finanziamenti e contributi a fondo perduto. Per questa ottava edizione =C3=A8 garantito l=E2=80=99aggiornamento = online fino al 30 novembre 2020. = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg59&h=3D1q7jumin= 5ej0hbuo4cikqvd6cc&i=3D23p&iw=3D1&p=3DH113145257&s=3Dlp&sn=3Da2u&z=3D67m4= > Visualizza l'indice completo Cinzia De Stefanis Giornalista economica, collabora con la testata Italia Oggi ed =C3=A8 = autrice di numerose pubblicazioni con le pi=C3=B9 importanti Case = Editrici del settore. Antonio Quercia Dottore commercialista e revisore legale in Bari, si occupa, in = particolare, di consulenza aziendale e tributaria. Esplica incarichi di = consulente tecnico presso il Tribunale di Bari. =C3=88 autore di testi = di diritto tributario e societario. Caterina Dell'Erba Consulente aziendale, collabora con riviste specializzate in materia = fiscale. =C3=88 autrice di numerose pubblicazioni nel settore fiscale e = societario. Spedizione gratuita 64,00 =E2=82=AC=20 60,80 =E2=82=AC=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg59&h=3D3e6jhi9d= 8v3mi4enmv6muhvtt3&i=3D23p&iw=3D1&p=3DH113145256&s=3Dlp&sn=3Da2u&z=3D67m3= > 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=3Dg59&h=3D2m0n2r4b= fm62dath9rm1h2ndir&i=3D23p&iw=3D1&p=3DH1617757485&s=3Dlp&sn=3Da2u&z=3D67m= 5> Puoi scegliere quali newsletter ricevere, cambiare la tua e-mail e = cancellare la tua iscrizione cliccando qui (secondo i tuoi diritti = previsti dall' art. 7 del codice della privacy) - Fisco e Tasse SRL, = Galleria del Pincio 1, Bologna - Diritti riservati.=20 =20 =09 Condividi: = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg59&h=3D1kmqoq2u= oa2smcr82jmngr7p8t&i=3D23p&iw=3D1&n=3Da2u&p=3DH2077496671&s=3Dfwdn&sn=3Da= 2u>=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg59&h=3D2cjq14g3= q69odtvp041p3e0svs&i=3D23p&iw=3D1&n=3Da2u&p=3DH2077472646&s=3Dsn&sdsc=3D&= shimage=3D&shtype=3D&shurl=3D&sn=3Da2u&soc=3Dfacebook&tit=3D>=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg59&h=3D229ubd50= 71dda0hn4roponk804&i=3D23p&iw=3D1&n=3Da2u&p=3DH2077468802&s=3Dsn&shrel=3D= &shrep=3D&shtag=3D&shtxt=3D&shvia=3D&sn=3Da2u&soc=3Dtwitter>=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg59&h=3D1hh2m74h= dah8p2ubmaq01k8n99&i=3D23p&iw=3D1&n=3Da2u&p=3DH2077444777&s=3Dsn&sdsc=3D&= shimage=3D&shtype=3D&shurl=3D&sn=3Da2u&soc=3Dgoogleplus&tit=3D>=20 = <http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg59&h=3D3l18b73v= v1t0hb0ls8tfq2vgts&i=3D23p&iw=3D1&n=3Da2u&p=3DH2077441894&s=3Dsn&shsrc=3D= &shsum=3D&sn=3Da2u&soc=3Dlinkedin&tit=3D>=20 = <http://newsletters.fiscoetasse.com/nl/wb.gif?c=3Duc8r&d=3Dg59&h=3D1os3k7= pgh025qmbeeeul7vov22&i=3D23p&iw=3D1&p=3DH689105240&sn=3Da2u>=20 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.MsoChpDefault {mso-style-type:export-only; font-size:10.0pt;} @page WordSection1 {size:612.0pt 792.0pt; margin:70.85pt 2.0cm 2.0cm 2.0cm;} div.WordSection1 {page:WordSection1;} --></style><!--[if gte mso 9]><xml> <o:shapedefaults v:ext=3D"edit" spidmax=3D"1026" /> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout v:ext=3D"edit"> <o:idmap v:ext=3D"edit" data=3D"1" /> </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> = luned=C3=AC 29 giugno 2020 09:53<br><b>A:</b> = elelserv@tin.it<br><b>Oggetto:</b> Imprenditore agricolo professionale, = societ=C3=A0 agricola e agriturismo dopo la Legge di Bilancio = 2020<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=3Dg59&a= mp;h=3D2fiek282t9ousu4rq5bo6g9tsi&i=3D23p&iw=3D1&n=3Da2u&= p=3DH301800627&s=3Dwv&sn=3Da2u" 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=3Dg59&a= mp;h=3D1uf28u4trgihb44d1qlqj4bfep&i=3D23p&iw=3D1&n=3Da2u&= p=3DH301716059&s=3Dfwdn&sn=3Da2u" 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/10334/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=3Dg59&a= mp;h=3D9g3rbb4h6vpr8sq1slgtpf18k&i=3D23p&iw=3D1&p=3DH11314525= 9&s=3Dlp&sn=3Da2u&z=3D67m3" target=3D"_blank" = title=3D"Imprenditore agricolo professionale (IAP) Societ=C3=A0 agricola = e agriturismo"><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/10334/i= mg/8891642387_220.jpg" alt=3D"Imprenditore agricolo professionale (IAP) = Societ=C3=A0 agricola e = agriturismo"></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=3Dg59&a= mp;h=3D15222gk0phlulmn2gq2iqa9k1r&i=3D23p&iw=3D1&p=3DH1131452= 58&s=3Dlp&sn=3Da2u&z=3D67m3" target=3D"_blank" = title=3D""><strong><span = style=3D'font-family:"Arial",sans-serif;color:#1F5391'>Imprenditore = agricolo professionale (IAP) Societ=C3=A0 agricola e = agriturismo</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'>Guida pratica e = formulario con oltre 50 schemi di atti e facsimile = personalizzabili</span></b><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'>L'ottava = edizione di questo apprezzatissimo Manuale tiene conto delle <b>pi=C3=B9 = recenti sentenze, circolari e risoluzioni</b> ed =C3=A8 <b>aggiornata = con le novit=C3=A0 normative e fiscali di settore previste dalla Legge = di bilancio 2020</b> (Legge 27 dicembre 2019, n. 160) tra cui: = <i>=E2=80=9CNuova Imu=E2=80=9D, Irpef azzerata per gli agricoltori, = aiuti 4.0 alle aziende agricole, incentivi rafforzati a biogas, nuove = colture, vivai, status per l=E2=80=99oleoturismo, sgravi ai giovani, = mutui a tasso 0 alle donne che investono, nuovo credito = d=E2=80=99imposta per agevolazioni nell=E2=80=99acquisto di = beni.<br></i></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'>Il = testo analizza<b> il complesso delle attivit=C3=A0 produttive di reddito = agrario</b>, compresi agriturismo, vendita diretta e societ=C3=A0 = agricole, esaminando <b>gli aspetti civilistici, gli adempimenti = amministrativi, la gestione pratica e la disciplina fiscale</b>, che in = questo settore =C3=A8 particolarmente intricata e spesso fonte di dubbi = interpretativi.</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'>Corredato = da un ricco formulario online, di <b>oltre 50 schemi di atti e facsimile = personalizzabili</b>, l'Opera tiene conto inoltre delle = <b>novit=C3=A0 applicabili al settore agricolo introdotte dal Decreto = Cura Italia, dal Decreto Liquidit=C3=A0 e dal Decreto Rilancio</b> come = ad esempio la cassa integrazione, le indennit=C3=A0 economiche, la = possibilit=C3=A0 di ottenere finanziamenti e contributi a fondo = perduto.</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'>Per questa = ottava edizione <b>=C3=A8 garantito l=E2=80=99aggiornamento online fino = al 30 novembre 2020.<br><br></b></span><b><u><span = style=3D'font-family:Montserrat;color:#23599F'><a = href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dg59&a= mp;h=3D1q7jumin5ej0hbuo4cikqvd6cc&i=3D23p&iw=3D1&p=3DH1131452= 57&s=3Dlp&sn=3Da2u&z=3D67m4" target=3D"_blank"><u><span = style=3D'font-family:"Arial",sans-serif;color:#23599F'>Visualizza = l'indice completo</span></u></a></span></u></b><b><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:black'><br><br><st= rong><span style=3D'font-family:Montserrat'>Cinzia De = Stefanis</span></strong></span></b><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'>Giornalista= economica, collabora con la testata Italia Oggi ed =C3=A8 autrice di = numerose pubblicazioni con le pi=C3=B9 importanti Case Editrici del = settore.</span></i><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:#4A4C54'><br></spa= n><strong><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:black'>Antonio = Quercia</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 e revisore legale in Bari, si occupa, in particolare, di = consulenza aziendale e tributaria. Esplica incarichi di consulente = tecnico presso il Tribunale di Bari. =C3=88 autore di testi di diritto = tributario e societario.</span></i><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:#4A4C54'><br></spa= n><strong><span = style=3D'font-size:10.5pt;font-family:Montserrat;color:black'>Caterina = Dell'Erba</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'>Consulente = aziendale, collabora con riviste specializzate in materia fiscale. = =C3=88 autrice di numerose pubblicazioni nel settore fiscale e = societario.<br><br></span></i><b><span = style=3D'font-size:13.5pt;font-family:Montserrat;color:#08BD02'>Spedizion= e 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'>64,00 = =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'>60,80 = =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=3Dg59&a= mp;h=3D3e6jhi9d8v3mi4enmv6muhvtt3&i=3D23p&iw=3D1&p=3DH1131452= 56&s=3Dlp&sn=3Da2u&z=3D67m3" 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 width=3D"100%" = style=3D'width:100.0%;background:white;border-collapse:collapse'><tr = 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