文件操作 - {6D6E4A7E-C693-4CCD-9795-0F211F3E53E4}.eml

文件: /var/vmail/elelserv.it/luigi/.old/cur/{6D6E4A7E-C693-4CCD-9795-0F211F3E53E4}.eml

编辑文件内容

MIME-Version: 1.0
Date: Tue, 28 Jul 2020 07:31:41 +0200 (CEST)
From: Commercialista Telematico <newsletter@commercialistatelematico.it>
Reply-To: newsletter@commercialistatelematico.com
To: luigi@elelserv.it
Message-ID: <mnid2m.2504.242511.7195.0.20452.c982578122._@mn1.newsabbonati.it>
Subject: =?windows-1252?Q?Credito_d=92imposta_per_sanificazion?=
 =?windows-1252?Q?e_e_adeguamento_ambienti_di_lavoro?=
Content-Type: text/html; charset=windows-1252
Content-Transfer-Encoding: quoted-printable
Feedback-ID: 2504.mn1:B:mn1.newsabbonati.it

<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.=
w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"><html><head>=20
  <meta content=3D"text/html; charset=3Dutf-8" http-equiv=3D"Content-Type" =
 />=20
  <meta content=3D"width=3Ddevice-width, initial-scale=3D1.0" name=3D"viewp=
ort"  />=20
  <meta content=3D"noindex,nofollow" name=3D"robots"  />=20
  <meta content=3D"telephone=3Dno" name=3D"format-detection"  />=20
  <meta content=3D"Credito d=92imposta per sanificazione e adeguamento ambi=
enti di lavoro" property=3D"og:title"  />=20
  <style type=3D"text/css" >/* Email clients fixes*/
=09#outlook a{padding:0px;}
=09.ReadMsgBody{width:100%;}
=09.ExternalClass{width:100%;}
=09.yshortcuts,a .yshortcuts,a .yshortcuts:hover,a .yshortcuts:active,a .ys=
hortcuts:focus{background-color:transparent !important;border:none !importa=
nt;color:inherit !important;} =09
=09body{margin:0px;padding:0px;-ms-text-size-adjust:none;min-width:220px;}
=09.backgroundm2504h7195Table,.backgroundm2504h7195Td{width:100% !important=
;height:100% !important;margin:0px;}
=09img {border-width:0px;outline:none;text-decoration:none;line-height:100%=
;}
=09table,td,tr{border-collapse:collapse !important;}=20
=09td.spacer,.spacer td,.contentm2504h7195Table td.spacer{font-size:0%;line=
-height:0%;}

=09/* Template */
=09body,.backgroundm2504h7195Table{background-color:#DEE0E2;}
=09.backgroundm2504h7195Td{padding-left:12px;padding-right:12px;padding-top=
:0px;padding-bottom:0px;}
=09
=09.colm2504h7195Td{padding-left:18px;padding-right:18px;}
=09
=09.headerm2504h7195Table{background-color:#DEE0E2;}
=09.headerm2504h7195Td{padding-top:6px;padding-bottom:6px;color:#666666;fon=
t-family:Helvetica, Arial, sans-serif;font-size:11px;line-height:14px;text-=
align:left;}
=09.headerm2504h7195Td a{color:#666666;text-decoration:underline;font-weigh=
t:normal;font-family:Helvetica, Arial, sans-serif;font-size:11px;line-heigh=
t:14px;}

=09.footerm2504h7195Table{background-color:#DEE0E2;}
=09.footerm2504h7195Td{padding-top:12px;padding-bottom:12px;color:#666666;f=
ont-family:Helvetica, Arial, sans-serif;font-size:11px;line-height:14px;tex=
t-align:left;}
=09.footerm2504h7195Td a{color:#666666;text-decoration:underline;font-weigh=
t:normal;font-family:Helvetica, Arial, sans-serif;font-size:11px;line-heigh=
t:14px;}
=09.footerm2504h7195DisclaimerTd{padding-bottom:0px;}
=09.socialm2504h7195Td{text-align:right;padding-left:6px;padding-top:0px;pa=
dding-bottom:0px;color:#666666;font-family:Helvetica, Arial, sans-serif;fon=
t-size:11px;line-height:16px;}

=09.contentm2504h7195Table{background-color:#DEE0E2;}
=09=09
=09@media only screen and (max-width: 640px){
=09=09body,table,td,p,a,li,div{-webkit-text-size-adjust:none !important;}
=09=09body{width:auto !important;}
=09=09[class~=3Dfixm2504h7195Table]{width:100% !important;max-width:600px !=
important;}
=09=09[class~=3Dcolm2504h7195Td]{padding-left:3% !important;padding-right:3=
% !important;}
=09=09[class~=3Dfooterm2504h7195Table48]{width:48% !important;}
=09=09[class~=3Dheaderm2504h7195Table33]{width:33% !important;}
=09=09[class~=3Dheaderm2504h7195Table64]{width:64% !important;}=09=09
=09}
=09@media only screen and (max-width: 420px){
=09=09[class~=3Dbackgroundm2504h7195Td]{padding:0 !important;}
=09}</style>=20
  <meta content=3D"text/html; charset=3DISO-8859-15" http-equiv=3D"Content-=
Type"  />=20
  =20
  <meta content=3D"text/html; charset=3DUTF-8" http-equiv=3D"Content-Type" =
 />=20
  <style type=3D"text/css" >
=09=09=09/* /\/\/\/\/\/\/\/\/ CLIENT-SPECIFIC STYLES /\/\/\/\/\/\/\/\/ */
=09=09=09#outlook a{padding:0;} /* Force Outlook to provide a "view in brow=
ser" message */
=09=09=09.ReadMsgBody{width:100%;} .ExternalClass{width:100%;} /* Force Hot=
mail to display emails at full width */
=09=09=09.ExternalClass, .ExternalClass p, .ExternalClass span, .ExternalCl=
ass font, .ExternalClass td, .ExternalClass div {line-height: 100%;} /* For=
ce Hotmail to display normal line spacing */
=09=09=09body, table, td, p, a, li, blockquote{-webkit-text-size-adjust:100=
%; -ms-text-size-adjust:100%;} /* Prevent WebKit and Windows mobile changin=
g default text sizes */
=09=09=09table, td{mso-table-lspace:0pt; mso-table-rspace:0pt; border-colla=
pse:collapse;} /* Remove spacing between tables in Outlook 2007 and up */
=09=09=09img{-ms-interpolation-mode:bicubic;} /* Allow smoother rendering o=
f resized image in Internet Explorer */
=09=09=09/* /\/\/\/\/\/\/\/\/ RESET STYLES /\/\/\/\/\/\/\/\/ */
=09=09=09body{margin:0; padding:0;}
=09=09=09img{border:0; height:auto; line-height:100%; outline:none; text-de=
coration:none;display:block;}
=09=09=09table{border-collapse:collapse !important;}
=09=09=09body, #bodyTable, #bodyCell{height:100% !important; margin:0; padd=
ing:0; width:100% !important;}
=09=09=09/* /\/\/\/\/\/\/\/\/ TEMPLATE STYLES /\/\/\/\/\/\/\/\/ */
=09=09=09/* =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D Page Styles =3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D */
=09=09=09#bodyCell{padding:20px;}
=09=09=09#templateContainer{width:600px;}
=09=09=09/**
=09=09=09* @tab Page
=09=09=09* @section background style
=09=09=09* @tip Set the background color and top border for your email. You=
 may want to choose colors that match your company's branding.
=09=09=09* @theme page
=09=09=09*/
=09=09=09body, #bodyTable{
=09=09=09=09/*@editable*/ background-color:#DEE0E2;
=09=09=09}
=09=09=09
=09=09=09.news img, img.alignleft{
=09=09=09=09 float:left !important;
=09=09=09=09 margin-right:5px;
=09=09=09=09 margin-bottom:5px
=09=09=09;}
</style>=20
  <style type=3D"text/css" >=20
/*imported http://www.commercialistatelematico.com/wp-content/themes/spare/=
newsletter.css*/

.layout-wrapper {
   width:600px;
   margin:7px auto;
   font-family:Georgia, "Times New Roman", Times, serif;
   font-size:13px;
   line-height:1.5;text-align:left

=20
;}

.layout-wrapper a{
 text-decoration:none;

=20
}

.container {
   width:570px !important
 =20
;}

div.news {
   background-color:#FFFFFF;
   margin-bottom:10px;
   padding:10px
 =20
;}

div.cat {
     background-color:#f3f3f3;
=09 display:inline;
=09 padding:10px;
=09 text-transform:uppercase;
=09 font-family:'Oswald';
=09 font-size:12px;
=09 font-weight:500;
=09 clear:left;
=09 line-height:1.5em;
=09 margin:-10px 0 0 -10px;
}

p.autore {

=09 margin:0;
=09
=09=20
}

p.autore a, .cat{

color:#ba352c; text-decoration:none

=09
=09=20
;}

p.autore a:hover,  .cat a:hover{

color:#80241f;
text-decoration:none
=09
=09=20
;}

.entry-title h2{
=09color:#014a87;
=09font-size:21px;
=09line-height:1em;
=09margin:10px 0 !important;
}

.entry-title h2 a{
=09color:#014a87;
=09font-family: 'Playfair Display', serif;
=09font-size:18px;
=09font-weight:600
=09
;}

.entry-title h2 a:hover{
=09text-decoration:underline
=09
;}

a:hover{
=09text-decoration:none !important
=09
;}

.footerNews {
=09background-color:#a92a24;
=09color:#FFFFFF;
=09text-align:center;
=09padding:10px
=09
;}
div.banner  {
=09margin-bottom:10px
=09
;}

div.banner img {
=09width:100%;
=09height:auto
=09
;}

.main-menu td {
text-align:center;=20
width:25%;height:40px;vertical-align:middle;
font-family:"Oswald";
text-transform:uppercase;=20
border-right:1px solid #FFFFFF
;}

.main-menu td:last-child {

border-right:none !important
;}

.main-menu td a {
color:#FFFFFF;
display:block;
line-height:40px;
font-weight:600;
font-size:12px
;}

.main-menu td:hover a {
background-color:#80241f;

}

.header-style .main-menu .navmenu-cell .navbar-nav li  {
width:130px !important
=09
;}

.header-style .main-menu .navmenu-cell .navbar-nav {
padding-right:0 !important
=09
;}

.header-style .main-menu .navmenu-cell .navbar-nav li a .menu-text{
line-height:2.5em
=09
;}

.blox-element {
margin-bottom:3px !important
=09
;}

.numero {font-family: "Oswald"; font-size:14px; letter-spacing:1px;}
.numero p{margin:0;}

table.news img {float:left !important;}

</style>=20
  <meta content=3D"text/html; charset=3DUTF-8" http-equiv=3D"Content-Type" =
 /> =20
  <style type=3D"text/css" >
=09=09=09/* /\/\/\/\/\/\/\/\/ CLIENT-SPECIFIC STYLES /\/\/\/\/\/\/\/\/ */
=09=09=09#outlook a{padding:0;} /* Force Outlook to provide a "view in brow=
ser" message */
=09=09=09.ReadMsgBody{width:100%;} .ExternalClass{width:100%;} /* Force Hot=
mail to display emails at full width */
=09=09=09.ExternalClass, .ExternalClass p, .ExternalClass span, .ExternalCl=
ass font, .ExternalClass td, .ExternalClass div {line-height: 100%;} /* For=
ce Hotmail to display normal line spacing */
=09=09=09body, table, td, p, a, li, blockquote{-webkit-text-size-adjust:100=
%; -ms-text-size-adjust:100%;} /* Prevent WebKit and Windows mobile changin=
g default text sizes */
=09=09=09table, td{mso-table-lspace:0pt; mso-table-rspace:0pt; border-colla=
pse:collapse;} /* Remove spacing between tables in Outlook 2007 and up */
=09=09=09img{-ms-interpolation-mode:bicubic;} /* Allow smoother rendering o=
f resized image in Internet Explorer */
=09=09=09/* /\/\/\/\/\/\/\/\/ RESET STYLES /\/\/\/\/\/\/\/\/ */
=09=09=09body{margin:0; padding:0;}
=09=09=09img{border:0; height:auto; line-height:100%; outline:none; text-de=
coration:none;}
=09=09=09table{border-collapse:collapse !important;}
=09=09=09body, #bodyTable, #bodyCell{height:100% !important; margin:0; padd=
ing:0; width:100% !important;}
=09=09=09/* /\/\/\/\/\/\/\/\/ TEMPLATE STYLES /\/\/\/\/\/\/\/\/ */
=09=09=09/* =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D Page Styles =3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D */
=09=09=09#bodyCell{padding:20px;}
=09=09=09#templateContainer{width:600px;}
=09=09=09/**
=09=09=09* @tab Page
=09=09=09* @section background style
=09=09=09* @tip Set the background color and top border for your email. You=
 may want to choose colors that match your company's branding.
=09=09=09* @theme page
=09=09=09*/
=09=09=09body, #bodyTable{
=09=09=09=09/*@editable*/ background-color:#DEE0E2;
=09=09=09}
=09=09=09
=09=09=09.news img, img.alignleft{
=09=09=09=09 float:left !important;
=09=09=09=09 margin-right:7px !important;
=09=09=09=09 margin-bottom:7px !important;
=09=09=09=09 display:table-cell
=09=09=09;}
=09=09=09
=09=09=09=09.banner img{
=09=09=09=09 max-width:600px !important
=09=09=09;}
</style>=20
  <style type=3D"text/css" >=20
/*imported http://www.commercialistatelematico.com/wp-content/themes/spare/=
newsletter.css*/

.layout-wrapper {
   width:600px;
   margin:7px auto;
   font-family:Georgia, "Times New Roman", Times, serif;
   font-size:13px;
   line-height:1.5;text-align:left

=20
;}

.layout-wrapper a{
 text-decoration:none;

=20
}

.container {
   width:570px !important
 =20
;}

div.news {
   background-color:#FFFFFF;

=20
}

div.cat {
     background-color:#f3f3f3;
=09 display:inline;
=09 text-transform:uppercase;
=09 font-family:'Oswald';
=09 font-size:12px;
=09 font-weight:500;
=09 clear:left;
}

p.autore {

=09 margin:0;
=09
=09=20
}

p.autore a, .cat{

color:#ba352c; text-decoration:none

=09
=09=20
;}

p.autore a:hover,  .cat a:hover{

color:#80241f;
text-decoration:none
=09
=09=20
;}

.entry-title h2{
=09color:#014a87;
=09font-size:21px;
=09
}

.entry-title h2 a{
=09color:#014a87;
=09font-family: 'Playfair Display', serif;
=09font-size:18px;
=09font-weight:600
=09
;}

.entry-title h2 a:hover{
=09text-decoration:underline
=09
;}

a:hover{
=09text-decoration:none !important
=09
;}

.footerNews {
=09background-color:#a92a24;
=09color:#FFFFFF;
=09text-align:center;

=09
}
div.banner  {
=09margin-top:0 !important
=09
;}

div.banner img {
=09width:auto;
=09max-width:600px;
=09height:auto
=09
;}

.main-menu td {
text-align:center;=20
width:25%;height:40px;vertical-align:middle;
font-family:"Oswald";
text-transform:uppercase;=20
border-right:1px solid #FFFFFF
;}

.main-menu td:last-child {

border-right:none !important
;}

.main-menu td a {
color:#FFFFFF;
display:block;
line-height:40px;
font-weight:600;
font-size:12px
;}

.main-menu td:hover a {
background-color:#80241f;

}

.header-style .main-menu .navmenu-cell .navbar-nav li  {
width:130px !important
=09
;}

.header-style .main-menu .navmenu-cell .navbar-nav {
padding-right:0 !important
=09
;}

.header-style .main-menu .navmenu-cell .navbar-nav li a .menu-text{
line-height:2.5em
=09
;}

.blox-element {
margin-bottom:3px !important
=09
;}

.numero {font-family: "Oswald"; font-size:14px; letter-spacing:1px;}
.numero p{margin:0;}

table.news img {float:left !important;}

p.banner img {max-width:600px !important; height:auto !important;}

</style>=20
  <meta content=3D"text/html; charset=3DUTF-8" http-equiv=3D"Content-Type" =
 />=20
  <title>Credito d=92imposta per sanificazione e adeguamento ambienti di la=
voro</title>=20
  <style type=3D"text/css" >
        /* /\/\/\/\/\/\/\/\/ CLIENT-SPECIFIC STYLES /\/\/\/\/\/\/\/\/ */
        #outlook a{padding:0;} /* Force Outlook to provide a "view in brows=
er" message */
        .ReadMsgBody{width:100%;} .ExternalClass{width:100%;} /* Force Hotm=
ail to display emails at full width */
        .ExternalClass, .ExternalClass p, .ExternalClass span, .ExternalCla=
ss font, .ExternalClass td, .ExternalClass div {line-height: 100%;} /* Forc=
e Hotmail to display normal line spacing */
        body, table, td, p, a, li, blockquote{-webkit-text-size-adjust:100%=
; -ms-text-size-adjust:100%;} /* Prevent WebKit and Windows mobile changing=
 default text sizes */
        table, td{mso-table-lspace:0pt; mso-table-rspace:0pt; border-collap=
se:collapse;} /* Remove spacing between tables in Outlook 2007 and up */
        img{-ms-interpolation-mode:bicubic;} /* Allow smoother rendering of=
 resized image in Internet Explorer */
        /* /\/\/\/\/\/\/\/\/ RESET STYLES /\/\/\/\/\/\/\/\/ */
        body{margin:0; padding:0;}
        img{border:0; height:auto; line-height:100%; outline:none; text-dec=
oration:none;}
        table{border-collapse:collapse !important;}
        body, #bodyTable, #bodyCell{height:100% !important; margin:0; paddi=
ng:0; width:100% !important;}
        /* /\/\/\/\/\/\/\/\/ TEMPLATE STYLES /\/\/\/\/\/\/\/\/ */
        /* =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D Page Styles =3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D */
        #bodyCell{padding:20px;}
        #templateContainer{width:600px;}
        /**
        * @tab Page
        * @section background style
        * @tip Set the background color and top border for your email. You =
may want to choose colors that match your company's branding.
        * @theme page
        */
        body, #bodyTable{
            /*@editable*/ background-color:#DEE0E2;
        }

.news img, img.alignleft{
            float:left !important;
            margin-right:7px !important;
            margin-bottom:7px !important;
            display:table-cell
        ;}

.banner img{
            max-width:600px !important
        ;}
    </style>=20
  <style type=3D"text/css" >
        /*imported https://www.commercialistatelematico.com/wp-content/them=
es/spare-child/newsletter.css*/

.layout-wrapper {
   width:600px;
   margin:7px auto;
   font-family:Georgia, "Times New Roman", Times, serif;
   font-size:13px;
   line-height:1.5;text-align:left

=20
;}

.layout-wrapper a{
 text-decoration:none;

=20
}

.container {
   width:570px !important
 =20
;}

div.news {
   background-color:#FFFFFF;

=20
}

div.cat {
     background-color:#f3f3f3;
=09 display:inline;
=09 text-transform:uppercase;
=09 font-family:'Oswald';
=09 font-size:12px;
=09 font-weight:500;
=09 clear:left;
}

p.autore {

=09 margin:0;
=09
=09=20
}

p.autore a, .cat{

color:#ba352c; text-decoration:none

=09
=09=20
;}

p.autore a:hover,  .cat a:hover{

color:#80241f;
text-decoration:none
=09
=09=20
;}

.entry-title h2{
=09color:#014a87;
=09font-size:21px;
=09
}

.entry-title h2 a{
=09color:#014a87;
=09font-family: 'Playfair Display', serif;
=09font-size:18px;
=09font-weight:600
=09
;}

.entry-title h2 a:hover{
=09text-decoration:underline
=09
;}

a:hover{
=09text-decoration:none !important
=09
;}

.footerNews {
=09background-color:#a92a24;
=09color:#FFFFFF;
=09text-align:center;

=09
}
div.banner  {
=09margin-top:0 !important
=09
;}

div.banner img {
=09width:auto;
=09max-width:600px;
=09height:auto
=09
;}

.main-menu td {
text-align:center;=20
width:25%;height:40px;vertical-align:middle;
font-family:"Oswald";
text-transform:uppercase;=20
border-right:1px solid #FFFFFF
;}

.main-menu td:last-child {

border-right:none !important
;}

.main-menu td a {
color:#FFFFFF;
display:block;
line-height:40px;
font-weight:600;
font-size:12px
;}

.main-menu td:hover a {
background-color:#80241f;

}

.header-style .main-menu .navmenu-cell .navbar-nav li  {
width:130px !important
=09
;}

.header-style .main-menu .navmenu-cell .navbar-nav {
padding-right:0 !important
=09
;}

.header-style .main-menu .navmenu-cell .navbar-nav li a .menu-text{
line-height:2.5em
=09
;}

.blox-element {
margin-bottom:3px !important
=09
;}

.numero {font-family: "Oswald"; font-size:14px; letter-spacing:1px;}
.numero p{margin:0;}

table.news img {float:left !important;}
/*table.newsbot img {float:left !important;}*/

p.banner img {max-width:600px !important; height:auto !important;}

</style>
 </head>=20
 <body leftmargin=3D"0" marginheight=3D"0" marginwidth=3D"0" offset=3D"0" t=
opmargin=3D"0" >=20
  =20
  =20
  <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"backgrou=
ndm2504h7195Table" width=3D"100%" >=20
   <tbody>=20
    <tr>=20
     <td align=3D"center" class=3D"backgroundm2504h7195Td" valign=3D"top" >=
=20
      =20
      =20
      =20
       =20
       =20
       =20
       <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"hea=
derm2504h7195Table fixm2504h7195Table" width=3D"600" >=20
        <tbody>=20
         <tr>=20
          <td class=3D"headerm2504h7195Td colm2504h7195Td" valign=3D"top" >=
=20
           =20
           <table align=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" class=3D"headerm2504h7195Table33" width=3D"33%" >=20
            <tbody>=20
             <tr>=20
              <td align=3D"left" style=3D"text-align:left;" valign=3D"top" =
> <a href=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70r=
&amp;h=3D7r08479qvhoq82ekfmeoc9pj8&amp;i=3D2e8&amp;iw=3D1&amp;n=3D45v&amp;p=
=3DH301800627&amp;s=3Dwv&amp;sn=3D45v" target=3D"_blank" >Versione web</a><=
/td>=20
             </tr>=20
            </tbody>=20
           </table>=20
           =20
           <table align=3D"right" border=3D"0" cellpadding=3D"0" cellspacin=
g=3D"0" class=3D"headerm2504h7195Table64" width=3D"64%" >=20
            <tbody>=20
             <tr>=20
              <td align=3D"right" style=3D"text-align:right;" valign=3D"top=
" > <a href=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D7=
0r&amp;h=3D31dp2vg2039jljdv1j61fcqb50&amp;i=3D2e8&amp;iw=3D1&amp;n=3D45v&am=
p;p=3DH301716059&amp;s=3Dfwdn&amp;sn=3D45v" target=3D"_blank" >Inoltra</a><=
/td>=20
             </tr>=20
            </tbody>=20
           </table>=20
           </td>=20
         </tr>=20
        </tbody>=20
       </table>=20
      =20
      =20
      =20
      <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"cont=
entm2504h7195Table fixm2504h7195Table" width=3D"600" >=20
       <tbody>=20
        <tr>=20
         <td align=3D"center" class=3D"contentm2504h7195Td" valign=3D"top" =
>=20
          <div>           <div class=3D"xbot">             <table width=3D"=
600" border=3D"0" align=3D"center" cellpadding=3D"0" cellspacing=3D"0" bgco=
lor=3D"#DEE0E2" style=3D"font-family:Georgia, 'Times New Roman', Times, ser=
if;font-size:13px;line-height:1.5;text-align:left">              <tbody>   =
            <tr>                <td align=3D"center" bgcolor=3D"#DEE0E2">  =
               <table width=3D"590" border=3D"0" cellspacing=3D"0" cellpadd=
ing=3D"0">                  <tbody>                   <tr>                 =
   <td bgcolor=3D"#DEE0E2"><a href=3D"http://comtelematico.mailmnta.com/nl/=
link?c=3D7cqf&amp;d=3D70r&amp;h=3D3lm3uknsfmekedpgn8v1ce6p6c&amp;i=3D2e8&am=
p;iw=3D1&amp;p=3DH113145259&amp;s=3Dlp&amp;sn=3D45v&amp;z=3D147r" target=3D=
"_blank"><img src=3D"http://comtelematico.mailmnta.com/nl/res/2504/newslett=
ers/4287/img/footer_logo.png" alt=3D"Image" width=3D"239" height=3D"61" vsp=
ace=3D"7" hspace=3D"3" border=3D"0"></a></td>                    <td align=
=3D"right" bgcolor=3D"#DEE0E2"><a href=3D"http://comtelematico.mailmnta.com=
/nl/link?c=3D7cqf&amp;d=3D70r&amp;h=3D2jm3msuruu56b8ll18rsjr3epf&amp;i=3D2e=
8&amp;iw=3D1&amp;p=3DH113145258&amp;s=3Dlp&amp;sn=3D45v&amp;z=3D147s"><img =
src=3D"http://comtelematico.mailmnta.com/nl/res/2504/newsletters/4287/img/b=
anner_mini_abbonamento.png" alt=3D"Abbonati a Commercialista Telematico" wi=
dth=3D"185" height=3D"35" hspace=3D"3" border=3D"0"></a></td>              =
     </tr>                  </tbody>                 </table> </td>        =
       </tr>               <tr>                <td width=3D"600" align=3D"c=
enter" bgcolor=3D"#FFFFFF">                 <table width=3D"598" border=3D"=
0" cellspacing=3D"0" cellpadding=3D"0" bgcolor=3D"#a92a24" style=3D"font-fa=
mily: 'Oswald';line-height:30px; text-align:center; text-transform:uppercas=
e" class=3D"main-menu">                  <tbody>                   <tr>    =
                <td bgcolor=3D"#a92a24" style=3D"border-right:1px solid #FF=
FFFF;line-height: 40px;"><a href=3D"http://comtelematico.mailmnta.com/nl/li=
nk?c=3D7cqf&amp;d=3D70r&amp;h=3D13qtfaf6k16tb7oe575pd5gmf2&amp;i=3D2e8&amp;=
iw=3D1&amp;p=3DH113145257&amp;s=3Dlp&amp;sn=3D45v&amp;z=3D147t" style=3D"co=
lor:#FFFFFF; display: block; font-size: 12px; font-weight: 600;  text-decor=
ation: none;">Shop</a></td>                    <td bgcolor=3D"#a92a24" styl=
e=3D"border-right:1px solid #FFFFFF;line-height: 40px;"><a href=3D"http://c=
omtelematico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70r&amp;h=3D1s57ms5ggo06=
ta3b7nk36djgkv&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH113145256&amp;s=3Dlp&amp;sn=
=3D45v&amp;z=3D147u" style=3D"color:#FFFFFF; display: block; font-size: 12p=
x; font-weight: 600; text-decoration: none;">Forum e community</a></td>    =
                <td bgcolor=3D"#a92a24" style=3D"border-right:1px solid #FF=
FFFF;line-height: 40px;"><a href=3D"http://comtelematico.mailmnta.com/nl/li=
nk?c=3D7cqf&amp;d=3D70r&amp;h=3Djodnb3mb1u5t3ugokeuf56sh4&amp;i=3D2e8&amp;i=
w=3D1&amp;p=3DH113145255&amp;s=3Dlp&amp;sn=3D45v&amp;z=3D147s" style=3D"col=
or:#FFFFFF; display: block; font-size: 12px; font-weight: 600; text-decorat=
ion: none;">Abbonamenti</a></td>                    <td bgcolor=3D"#a92a24"=
 style=3D"border-right:1px solid #FFFFFF;line-height: 40px;"><a href=3D"htt=
p://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70r&amp;h=3D33ri8j9=
ak9uh1fgeo42lor91im&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH113145254&amp;s=3Dlp&am=
p;sn=3D45v&amp;z=3D147v" style=3D"color:#FFFFFF; display: block; font-size:=
 12px; font-weight: 600; text-decoration: none;">Notizie flash</a></td>    =
               </tr>                  </tbody>                 </table> </t=
d>               </tr>               <tr>                <td align=3D"cente=
r" bgcolor=3D"#DEE0E2">                 <table class=3D"newsbot" width=3D"5=
98" border=3D"0" cellpadding=3D"5" cellspacing=3D"0" bgcolor=3D"#ffffff">  =
                <tbody>                   <tr>                    <td bgcol=
or=3D"#ffffff" align=3D"left" style=3D"line-height:15px"></td>             =
      </tr>                   <tr>                    <td bgcolor=3D"#fffff=
f" align=3D"left" style=3D"padding:10px 5px"><h2 style=3D"line-height:1.2em=
; margin:10px 5px 10px 5px"><a href=3D"http://comtelematico.mailmnta.com/nl=
/link?c=3D7cqf&amp;d=3D70r&amp;h=3D2ntku7ijtfuo3oc9p1rjiqp6j9&amp;i=3D2e8&a=
mp;iw=3D1&amp;p=3DH113145253&amp;s=3Dlp&amp;sn=3D45v&amp;z=3D1480" style=3D=
"color:#014a87;text-decoration:none">Pagamento pensioni presso uffici posta=
li: le date per Agosto</a></h2><p class=3D"newsbody" style=3D"margin:5px;">=
Al fine di consentire ai beneficiari dei pagamenti di recarsi presso gli uf=
fici postali in sicurezza, =E8 stata estesa anche al mese di agosto l=92ant=
icipazione del pagamento delle prestazioni mediante accesso contingentato d=
egli utenti nel rispetto delle misure di contenimento della diffusione del =
CoronaVirus. La conferma arriva direttamente dall=92INPS con il messaggio n=
. 2955 del 25 luglio 2020. Pertanto, la rata di agosto delle pensioni, degl=
i assegni, delle pensioni e delle indennit=E0 di accompagnamento erogate ag=
li invalidi civili&nbsp; =E8 posta in pagamento presso gli uffici postali, =
secondo i seguenti scaglioni, suddivisi in base alle iniziali del cognome d=
el titolare della prestazione: A-B luned=EC 27 luglio; C-D marted=EC 28 lug=
lio; E-K mercoled=EC 29 luglio; L-O gioved=EC 30 luglio; P-R venerd=EC 31 l=
uglio; S-Z sabato 1=B0 agosto. &nbsp;<br style=3D"line-height:15px"></p></t=
d>                   </tr>                   <tr>                    <td bg=
color=3D"#ffffff" align=3D"left" style=3D"line-height:15px"></td>          =
         </tr>                   <tr>                    <td bgcolor=3D"#DE=
E0E2" style=3D"line-height:5px">&nbsp;</td>                   </tr>        =
          </tbody>                 </table> </td>               </tr>      =
         <tr>                <td align=3D"center" bgcolor=3D"#DEE0E2">     =
            <table class=3D"newsbot" width=3D"598" border=3D"0" cellpadding=
=3D"5" cellspacing=3D"0" bgcolor=3D"#ffffff">                  <tbody>     =
              <tr>                    <td bgcolor=3D"#ffffff" align=3D"left=
" style=3D"line-height:15px"></td>                   </tr>                 =
  <tr>                    <td bgcolor=3D"#ffffff" align=3D"left" style=3D"p=
adding:10px 5px"><h2 style=3D"line-height:1.2em; margin:10px 5px 10px 5px">=
<a href=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70r&a=
mp;h=3D1l474ftfflnb2n6u91vhoi8u8i&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH113145252=
&amp;s=3Dlp&amp;sn=3D45v&amp;z=3D1481" style=3D"color:#014a87;text-decorati=
on:none">ASD e gestione del bar: quando non spetta l=92esenzione fiscale</a=
></h2><p class=3D"newsbody" style=3D"margin:5px;">Viene legittimamente cons=
iderata attivit=E0 commerciale a fini fiscali la gestione di un bar, anche =
se localizzato all=92interno dello stadio comunale ed esercitata da un circ=
olo, ma che non rientra tra le finalit=E0 istituzionali. L'esenzione d'impo=
sta, prevista dall'articolo 148 del Tuir in favore delle associazioni sport=
ive dilettantistiche, dipende non solo dall'elemento formale della veste gi=
uridica assunta, ma anche dall'effettivo svolgimento di attivit=E0 senza fi=
ne di lucro. L=92onere probatorio, che incombe sempre sull=92ente, non pu=
=F2 ritenersi soddisfatto dal dato dell'affiliazione al Coni, essendo invec=
e rilevante che le associazioni interessate si conformino alle clausole rel=
ative al rapporto associativo, che devono essere inserite nell'atto costitu=
tivo o nello statuto, la cui redazione =E8 obbligatoria (Corte di Cassazion=
e nell=92ordinanza n. 10980 del 9 giugno 2020).<br style=3D"line-height:15p=
x"></p></td>                   </tr>                   <tr>                =
    <td bgcolor=3D"#ffffff" align=3D"left" style=3D"line-height:15px"></td>=
                   </tr>                   <tr>                    <td bgco=
lor=3D"#DEE0E2" style=3D"line-height:5px">&nbsp;</td>                   </t=
r>                  </tbody>                 </table> </td>               <=
/tr>               <tr>                <td align=3D"center" bgcolor=3D"#DEE=
0E2">                 <table width=3D"598" border=3D"0" cellpadding=3D"0" c=
ellspacing=3D"0" bgcolor=3D"#ffffff">                  <tbody>             =
      <tr>                    <td bgcolor=3D"#ffffff" align=3D"left">      =
               <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" bgco=
lor=3D"#f3f3f3">                      <tbody>                       <tr>   =
                     <td bgcolor=3D"#f3f3f3" style=3D"line-height:25px;padd=
ing:3px 5px"><p style=3D"margin:3px 5px;line-height:30px; color:#ba352c" cl=
ass=3D"cat"> BONUS SANIFICAZIONE E ADEGUAMENTO </p></td>                   =
    </tr>                      </tbody>                     </table> </td> =
                  </tr>                   <tr>                    <td bgcol=
or=3D"#ffffff" align=3D"left" style=3D"padding:5px"> <h2 style=3D"line-heig=
ht:1.2em; margin: 10px 5px"> <a href=3D"http://comtelematico.mailmnta.com/n=
l/link?c=3D7cqf&amp;d=3D70r&amp;h=3D3mfkcgcemqr4mqqf018sjq4i24&amp;i=3D2e8&=
amp;iw=3D1&amp;p=3DH113145251&amp;s=3Dlp&amp;sn=3D45v&amp;z=3D1482" style=
=3D"color:#014a87;text-decoration:none"> <img align=3D"right" width=3D"20" =
height=3D"20" border=3D"0" src=3D"http://comtelematico.mailmnta.com/nl/res/=
2504/newsletters/4287/img/reserved.png"> Credito d=92imposta per sanificazi=
one e adeguamento ambienti di lavoro </a> </h2> <p style=3D"margin:5px"> <s=
pan style=3D"color:#ba352c; text-decoration: none;">Devis Nucibella</span> =
</p> <p style=3D"margin:5px">Sono stati resi noti oltre ai chiarimenti sui =
crediti d=92imposta per sanificazione e adeguamento degli ambienti di lavor=
o introdotti dal Decreto Rilancio anche le procedure per comunicare, utiliz=
zare e cedere i suddetti crediti. In questo articolo proponiamo una guida p=
ratica alla richiesta</p><br style=3D"line-height:15px"></td>              =
     </tr>                   <tr>                    <td bgcolor=3D"#DEE0E2=
" style=3D"line-height:15px">&nbsp;</td>                   </tr>           =
       </tbody>                 </table> </td>               </tr>         =
      <tr>                <td align=3D"center" bgcolor=3D"#DEE0E2">        =
         <table width=3D"598" border=3D"0" cellpadding=3D"0" cellspacing=3D=
"0" bgcolor=3D"#ffffff">                  <tbody>                   <tr>   =
                 <td bgcolor=3D"#ffffff" align=3D"left">                   =
  <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" bgcolor=3D"#f3f3f=
3">                      <tbody>                       <tr>                =
        <td bgcolor=3D"#f3f3f3" style=3D"line-height:25px;padding:3px 5px">=
<p style=3D"margin:3px 5px;line-height:30px; color:#ba352c" class=3D"cat"> =
PROVVIGIONI ESTERE </p></td>                       </tr>                   =
   </tbody>                     </table> </td>                   </tr>     =
              <tr>                    <td bgcolor=3D"#ffffff" align=3D"left=
" style=3D"padding:5px"> <h2 style=3D"line-height:1.2em; margin: 10px 5px">=
 <a href=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70r&=
amp;h=3Dr76jd7hcsuhks9o2a18r9of7t&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH787464315=
&amp;s=3Dlp&amp;sn=3D45v&amp;z=3D1483" style=3D"color:#014a87;text-decorati=
on:none"> <img align=3D"right" width=3D"20" height=3D"20" border=3D"0" src=
=3D"http://comtelematico.mailmnta.com/nl/res/2504/newsletters/4287/img/rese=
rved.png"> Provvigioni pagate all=92estero: regime fiscale </a> </h2> <p st=
yle=3D"margin:5px"> <span style=3D"color:#ba352c; text-decoration: none;">C=
laudio Sabbatini</span>, <span style=3D"color:#ba352c; text-decoration: non=
e;">Michele Meroni</span> </p> <p style=3D"margin:5px">Si prende in esame i=
l regime fiscale, ai fini IVA e delle imposte dirette, di provvigioni pagat=
e a soggetti esteri da parte di soggetti residenti in Italia.</p><br style=
=3D"line-height:15px"></td>                   </tr>                   <tr> =
                   <td bgcolor=3D"#DEE0E2" style=3D"line-height:15px">&nbsp=
;</td>                   </tr>                  </tbody>                 </=
table> <p align=3D"center" bgcolor=3D"#DEE0E2" style=3D"margin-top:0; margi=
n-bottom:13px" class=3D"banner"> </p><p><a href=3D"http://comtelematico.mai=
lmnta.com/nl/link?c=3D7cqf&amp;d=3D70r&amp;h=3D3efltekpgsbbg0qk1bin3ggg6d&a=
mp;i=3D2e8&amp;iw=3D1&amp;p=3DH787464316&amp;s=3Dlp&amp;sn=3D45v&amp;z=3D14=
7s"><img class=3D"alignleft size-full wp-image-173624" src=3D"http://comtel=
ematico.mailmnta.com/nl/res/2504/newsletters/4287/img/banner_abbonamento_20=
20_3.jpg" alt=3D"" width=3D"600" height=3D"86"></a></p> <p></p> </td>      =
         </tr>               <tr>                <td align=3D"center" bgcol=
or=3D"#DEE0E2">                 <table width=3D"598" border=3D"0" cellpaddi=
ng=3D"0" cellspacing=3D"0" bgcolor=3D"#ffffff">                  <tbody>   =
                <tr>                    <td bgcolor=3D"#ffffff" align=3D"le=
ft">                     <table border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" bgcolor=3D"#f3f3f3">                      <tbody>                   =
    <tr>                        <td bgcolor=3D"#f3f3f3" style=3D"line-heigh=
t:25px;padding:3px 5px"><p style=3D"margin:3px 5px;line-height:30px; color:=
#ba352c" class=3D"cat"> REGIME FORFETARIO </p></td>                       <=
/tr>                      </tbody>                     </table> </td>      =
             </tr>                   <tr>                    <td bgcolor=3D=
"#ffffff" align=3D"left" style=3D"padding:5px"> <h2 style=3D"line-height:1.=
2em; margin: 10px 5px"> <a href=3D"http://comtelematico.mailmnta.com/nl/lin=
k?c=3D7cqf&amp;d=3D70r&amp;h=3D1novqt1mhdf150cmgl1r7meu5i&amp;i=3D2e8&amp;i=
w=3D1&amp;p=3DH787464317&amp;s=3Dlp&amp;sn=3D45v&amp;z=3D1484" style=3D"col=
or:#014a87;text-decoration:none"> <img align=3D"right" width=3D"20" height=
=3D"20" border=3D"0" src=3D"http://comtelematico.mailmnta.com/nl/res/2504/n=
ewsletters/4287/img/reserved.png"> IVA: prestazioni rese a non residenti da=
 parte di soggetti in regime forfetario </a> </h2> <p style=3D"margin:5px">=
 <span style=3D"color:#ba352c; text-decoration: none;">Giancarlo Modolo</sp=
an> </p> <p style=3D"margin:5px">Molte sono le agevolazioni a favore dei co=
ntribuenti in regime forfetario, tanto ai fini degli adempimenti Iva quanto=
 a quelli relativi alle imposte dirette. Attraverso utili esempi ci sofferm=
iamo sulle prestazioni generiche rese nei confronti di soggetti esteri e su=
gli obblighi che ne derivano per i soggetti coinvolti.</p><br style=3D"line=
-height:15px"></td>                   </tr>                   <tr>         =
           <td bgcolor=3D"#DEE0E2" style=3D"line-height:15px">&nbsp;</td>  =
                 </tr>                  </tbody>                 </table> <=
/td>               </tr>               <tr>                <td align=3D"cen=
ter" bgcolor=3D"#DEE0E2">                 <table width=3D"598" border=3D"0"=
 cellpadding=3D"0" cellspacing=3D"0" bgcolor=3D"#ffffff">                  =
<tbody>                   <tr>                    <td bgcolor=3D"#ffffff" a=
lign=3D"left">                     <table border=3D"0" cellpadding=3D"0" ce=
llspacing=3D"0" bgcolor=3D"#f3f3f3">                      <tbody>          =
             <tr>                        <td bgcolor=3D"#f3f3f3" style=3D"l=
ine-height:25px;padding:3px 5px"><p style=3D"margin:3px 5px;line-height:30p=
x; color:#ba352c" class=3D"cat"> CONSULENZA DEL LAVORO </p></td>           =
            </tr>                      </tbody>                     </table=
> </td>                   </tr>                   <tr>                    <=
td bgcolor=3D"#ffffff" align=3D"left" style=3D"padding:5px"> <h2 style=3D"l=
ine-height:1.2em; margin: 10px 5px"> <a href=3D"http://comtelematico.mailmn=
ta.com/nl/link?c=3D7cqf&amp;d=3D70r&amp;h=3D1lf8voc9vv5ei5fcmbhk4v348v&amp;=
i=3D2e8&amp;iw=3D1&amp;p=3DH787464318&amp;s=3Dlp&amp;sn=3D45v&amp;z=3D1485"=
 style=3D"color:#014a87;text-decoration:none"> <img align=3D"right" width=
=3D"20" height=3D"20" border=3D"0" src=3D"http://comtelematico.mailmnta.com=
/nl/res/2504/newsletters/4287/img/free.png"> CIGD: istruzioni e calcolo del=
le settimane dopo il Decreto Rilancio </a> </h2> <p style=3D"margin:5px"> <=
span style=3D"color:#ba352c; text-decoration: none;">Antonella Madia</span>=
 </p> <p style=3D"margin:5px">L=92INPS, considerata la grande confusione do=
vuta a un insieme di norme susseguitesi una sull=92altra in materia di ammo=
rtizzatori sociali, cerca di far luce sulla gestione della cassa integrazio=
ne in deroga =96 che ora =E8 in parte demandata direttamente all=92Istituto=
 =96 con documenti di prassi che spiegano anche come gestire nel dettaglio =
il conteggio delle settimane di CIGD gi=E0 fruite. </p><br style=3D"line-he=
ight:15px"></td>                   </tr>                   <tr>            =
        <td bgcolor=3D"#DEE0E2" style=3D"line-height:15px">&nbsp;</td>     =
              </tr>                  </tbody>                 </table> <p a=
lign=3D"center" bgcolor=3D"#DEE0E2" style=3D"margin-top:0; margin-bottom:13=
px" class=3D"banner"> </p><p><a title=3D"Tool Excel Covid-Crisi Easy" href=
=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70r&amp;h=3D=
3jr8f74hlkhobh5ag6aj8nrpvc&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH787464319&amp;s=
=3Dlp&amp;sn=3D45v&amp;z=3D1486" target=3D"_blank" rel=3D"noopener"><img cl=
ass=3D"alignleft size-full wp-image-168390" src=3D"http://comtelematico.mai=
lmnta.com/nl/res/2504/newsletters/4287/img/covid_crisi_1.jpg" alt=3D"" widt=
h=3D"600" height=3D"86"></a></p> <p></p> </td>               </tr>         =
      <tr>                <td align=3D"center" bgcolor=3D"#DEE0E2">        =
         <table width=3D"598" border=3D"0" cellpadding=3D"0" cellspacing=3D=
"0" bgcolor=3D"#ffffff">                  <tbody>                   <tr>   =
                 <td bgcolor=3D"#ffffff" align=3D"left">                   =
  <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" bgcolor=3D"#f3f3f=
3">                      <tbody>                       <tr>                =
        <td bgcolor=3D"#f3f3f3" style=3D"line-height:25px;padding:3px 5px">=
<p style=3D"margin:3px 5px;line-height:30px; color:#ba352c" class=3D"cat"> =
DIARIO QUOTIDIANO </p></td>                       </tr>                    =
  </tbody>                     </table> </td>                   </tr>      =
             <tr>                    <td bgcolor=3D"#ffffff" align=3D"left"=
 style=3D"padding:5px"> <h2 style=3D"line-height:1.2em; margin: 10px 5px"> =
<a href=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70r&a=
mp;h=3D2nlu49iqlc5aqb5fd6mg6d62f6&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH787464320=
&amp;s=3Dlp&amp;sn=3D45v&amp;z=3D1487" style=3D"color:#014a87;text-decorati=
on:none"> <img align=3D"right" width=3D"20" height=3D"20" border=3D"0" src=
=3D"http://comtelematico.mailmnta.com/nl/res/2504/newsletters/4287/img/rese=
rved.png"> Fondo per la salvaguardia dei livelli occupazionali e prosecuzio=
ne dell=92attivit=E0 d=92impresa =96 Diario quotidiano del 28 Luglio 2020 <=
/a> </h2> <p style=3D"margin:5px"> <span style=3D"color:#ba352c; text-decor=
ation: none;">Vincenzo D'And=F2</span> </p> <p style=3D"margin:5px">Nel DQ =
del 28 Luglio 2020: 1) Regime IVA: imbarcazioni da diporto, nuove disposizi=
oni sulla localizzazione della prestazione 2) Ai fini Iva, la detraibilit=
=E0 dell=92acquisto del bene aziendale non =E8 legata al pagamento 3) Dl ag=
osto: 6 mesi sgravi neoassunti, 3-4 per rientro Cig 4) ASD: ci sono dei pal=
etti da osservare per potersi avvantaggiare fiscalmente NOTIZIA IN EVIDENZA=
 5) Fondo per la salvaguardia dei livelli occupazionali e prosecuzione dell=
=92attivit=E0 d=92impresa 6) Pagamento anticipato delle prestazioni relativ=
e alla mensilit=E0 di agosto presso gli uffici postali 7) Gruppo IVA: verif=
ica del vincolo economico ed organizzativo 8) La revisione negli Enti local=
i: nota della Fondazione nazionale commercialisti 9) Covid-19: prossimi int=
erventi del Governo</p><br style=3D"line-height:15px"></td>                =
   </tr>                   <tr>                    <td bgcolor=3D"#DEE0E2" =
style=3D"line-height:15px">&nbsp;</td>                   </tr>             =
     </tbody>                 </table> </td>               </tr>           =
    <tr>                <td align=3D"center" bgcolor=3D"#DEE0E2">          =
       <table width=3D"598" border=3D"0" cellpadding=3D"0" cellspacing=3D"0=
" bgcolor=3D"#ffffff">                  <tbody>                   <tr>     =
               <td bgcolor=3D"#ffffff" align=3D"left">                     =
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" bgcolor=3D"#f3f3f3"=
>                      <tbody>                       <tr>                  =
      <td bgcolor=3D"#f3f3f3" style=3D"line-height:25px;padding:3px 5px"><p=
 style=3D"margin:3px 5px;line-height:30px; color:#ba352c" class=3D"cat"> A.=
S.D. </p></td>                       </tr>                      </tbody>   =
                  </table> </td>                   </tr>                   =
<tr>                    <td bgcolor=3D"#ffffff" align=3D"left" style=3D"pad=
ding:5px"> <h2 style=3D"line-height:1.2em; margin: 10px 5px"> <a href=3D"ht=
tp://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70r&amp;h=3Dpkd6dq=
ur4jegou3b7el4d9mrk&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH787464321&amp;s=3Dlp&am=
p;sn=3D45v&amp;z=3D1488" style=3D"color:#014a87;text-decoration:none"> <img=
 align=3D"right" width=3D"20" height=3D"20" border=3D"0" src=3D"http://comt=
elematico.mailmnta.com/nl/res/2504/newsletters/4287/img/free.png"> L=92Asso=
ciazione Sportiva Dillettantistica deve rispettare le formalit=E0 per avere=
 le agevolazioni fiscali </a> </h2> <p style=3D"margin:5px"> <span style=3D=
"color:#ba352c; text-decoration: none;">Vincenzo D'And=F2</span> </p> <p st=
yle=3D"margin:5px">L=92Associazione Sportiva Dilettantistica (anche sotto f=
orma di societ=E0 di capitali) pu=F2 fruire di notevoli vantaggi fiscali ma=
 deve rispettare gli adempimenti obbligatori, altrimenti possono essere gua=
i. </p><br style=3D"line-height:15px"></td>                   </tr>        =
           <tr>                    <td bgcolor=3D"#DEE0E2" style=3D"line-he=
ight:15px">&nbsp;</td>                   </tr>                  </tbody>   =
              </table> <p align=3D"center" bgcolor=3D"#DEE0E2" style=3D"mar=
gin-top:0; margin-bottom:13px" class=3D"banner"> </p><p><a href=3D"http://c=
omtelematico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70r&amp;h=3D11gp55q511t2=
aniad2uv8riggf&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH787464322&amp;s=3Dlp&amp;sn=
=3D45v&amp;z=3D147s"><img class=3D"thumbnail alignnone" src=3D"http://comte=
lematico.mailmnta.com/nl/res/2504/newsletters/4287/img/abbonamento_sito_002=
.jpg" alt=3D"" width=3D"598" height=3D"197"></a></p> <p>&nbsp;</p> <p></p> =
</td>               </tr>               <tr>                <td> </td>     =
          </tr>               <tr>                <td bgcolor=3D"#DEE0E2" s=
tyle=3D"line-height:15px">&nbsp;</td>               </tr>               <tr=
>                <td align=3D"center" bgcolor=3D"#f3f3f3" style=3D"height:1=
10px"><p style=3D"padding:10px 0">Copyright 2019 =A9 COMMERCIALISTA TELEMAT=
ICO SRL - tutti i diritti riservati<br> Via Emilia, 102/E - Rimini<br> codi=
ce fiscale e partita I.V.A. 03273690408 ISSN 1970-0814 - ROC 14935<br> <a h=
ref=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70r&amp;h=
=3D3k4gduk1qnifi0o7dcqc0cdv4u&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH787464323&amp=
;s=3Dlp&amp;sn=3D45v&amp;z=3D1489" style=3D"color:#000000">info@commerciali=
statelematico.com</a> | <a href=3D"http://comtelematico.mailmnta.com/nl/lin=
k?c=3D7cqf&amp;d=3D70r&amp;h=3D18kv0gnujvabfa083svar0c60c&amp;i=3D2e8&amp;i=
w=3D1&amp;p=3DH787464324&amp;s=3Dlp&amp;sn=3D45v&amp;z=3D147r" style=3D"col=
or:#000000" target=3D"_blank">www.commercialistatelematico.com</a></p> </td=
>               </tr>               <tr>                <td bgcolor=3D"#a92=
a24" align=3D"center"><p style=3D"color:#FFFFFF">Notiziario del Giorno del =
Commercialista Telematico</p></td>               </tr>              </tbody=
>             </table>            </div>          </div>=20
          </td>=20
        </tr>=20
       </tbody>=20
      </table>=20
      =20
      =20
      =20
       <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"foo=
term2504h7195Table fixm2504h7195Table" width=3D"600" >=20
        <tbody>=20
         <tr>=20
          <td class=3D"footerm2504h7195Td footerm2504h7195DisclaimerTd colm=
2504h7195Td" valign=3D"top" > <span>Ricevi questa email all'indirizzo luigi=
@elelserv.it</span><span>&nbsp;perch=E9 hai dato il consenso a ricevere le =
nostre comunicazioni.&nbsp;La newsletter del COMMERCIALISTA TELEMATICO rapp=
resenta un'opportunit=E0 informativa.</span><br><span>Se non =E8 pi=F9 di s=
uo interesse e non desidera continuare a riceverla, pu=F2 gestire la sua is=
crizione </span><a href=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7c=
qf&amp;d=3D70r&amp;h=3D62r2h70ai8ppuja7f2u0hik8n&amp;i=3D2e8&amp;iw=3D1&amp=
;p=3DH1617757485&amp;s=3Dlp&amp;sn=3D45v&amp;z=3D148a" target=3D"_blank">CL=
ICCANDO QUI</a> </td>=20
         </tr>=20
        </tbody>=20
       </table>=20
      =20
      =20
      =20
       =20
       <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"foo=
term2504h7195Table fixm2504h7195Table" width=3D"600" >=20
        <tbody>=20
         <tr>=20
          <td class=3D"footerm2504h7195Td colm2504h7195Td" valign=3D"top" >=
=20
           =20
           <table align=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" class=3D"footerm2504h7195Table48" width=3D"48%" >=20
            <tbody>=20
             <tr>=20
              <td align=3D"left" style=3D"text-align:left;" valign=3D"top" =
> <a href=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70r=
&amp;h=3D5t7je8ha9i298ofch10nks3lj&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH20775572=
14&amp;s=3Dunsub&amp;sn=3D45v" target=3D"_blank" ></a></td>=20
             </tr>=20
            </tbody>=20
           </table>=20
           =20
           <table align=3D"right" border=3D"0" cellpadding=3D"0" cellspacin=
g=3D"0" class=3D"socialm2504h7195Table" >=20
            <tbody>=20
             <tr>=20
              <td align=3D"right" class=3D"socialm2504h7195Td" valign=3D"mi=
ddle" >Condividi:</td>=20
              <td class=3D"socialm2504h7195Td" ><a href=3D"http://comtelema=
tico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70r&amp;h=3D1a6ams2qlf9o14vrdqdv=
qa5jsg&amp;i=3D2e8&amp;iw=3D1&amp;n=3D45v&amp;p=3DH2077496671&amp;s=3Dfwdn&=
amp;sn=3D45v" target=3D"_blank" title=3D"Forward" ><img height=3D"16" src=
=3D"http://comtelematico.mailmnta.com/nl/res/2504/newsletters/4287/img/mnem=
ailico.gif" width=3D"16"  /></a> </td><td class=3D"socialm2504h7195Td" ><a =
href=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70r&amp;=
h=3D24duhtlo1859au126kuur2l0j6&amp;i=3D2e8&amp;iw=3D1&amp;n=3D45v&amp;p=3DH=
2077472646&amp;s=3Dsn&amp;sdsc=3D&amp;shimage=3D&amp;shtype=3D&amp;shurl=3D=
&amp;sn=3D45v&amp;soc=3Dfacebook&amp;tit=3D" target=3D"_blank" title=3D"fac=
ebook" ><img height=3D"16" src=3D"http://comtelematico.mailmnta.com/nl/res/=
2504/newsletters/4287/img/mnfbico.gif" width=3D"16"  /></a> </td><td class=
=3D"socialm2504h7195Td" ><a href=3D"http://comtelematico.mailmnta.com/nl/li=
nk?c=3D7cqf&amp;d=3D70r&amp;h=3D1g65hgsfajlfs6goind2fosqoc&amp;i=3D2e8&amp;=
iw=3D1&amp;n=3D45v&amp;p=3DH2077468802&amp;s=3Dsn&amp;shrel=3D&amp;shrep=3D=
&amp;shtag=3D&amp;shtxt=3D&amp;shvia=3D&amp;sn=3D45v&amp;soc=3Dtwitter" tar=
get=3D"_blank" title=3D"twitter" ><img height=3D"16" src=3D"http://comtelem=
atico.mailmnta.com/nl/res/2504/newsletters/4287/img/mntwico.gif" width=3D"1=
6"  /></a> </td><td class=3D"socialm2504h7195Td" ><a href=3D"http://comtele=
matico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70r&amp;h=3D1r7vmekevs7sdage8t=
43p7k9d6&amp;i=3D2e8&amp;iw=3D1&amp;n=3D45v&amp;p=3DH2077444777&amp;s=3Dsn&=
amp;sdsc=3D&amp;shimage=3D&amp;shtype=3D&amp;shurl=3D&amp;sn=3D45v&amp;soc=
=3Dgoogleplus&amp;tit=3D" target=3D"_blank" title=3D"google+" ><img height=
=3D"16" src=3D"http://comtelematico.mailmnta.com/nl/res/2504/newsletters/42=
87/img/mngpico.gif" width=3D"16"  /></a></td><td class=3D"socialm2504h7195T=
d" ><a href=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D7=
0r&amp;h=3D1gcgp0vfuk2bp9q6ul6g028s7v&amp;i=3D2e8&amp;iw=3D1&amp;n=3D45v&am=
p;p=3DH2077441894&amp;s=3Dsn&amp;shsrc=3D&amp;shsum=3D&amp;sn=3D45v&amp;soc=
=3Dlinkedin&amp;tit=3D" target=3D"_blank" title=3D"linkedin" ><img height=
=3D"16" src=3D"http://comtelematico.mailmnta.com/nl/res/2504/newsletters/42=
87/img/mnlnico.gif" width=3D"16"  /></a></td>=20
             </tr>=20
            </tbody>=20
           </table></td>=20
         </tr>=20
        </tbody>=20
       </table>=20
      =20
      =20
      =20
      =20
      </td>=20
    </tr>=20
   </tbody>=20
  </table>=20
=20
<img src=3D"http://comtelematico.mailmnta.com/nl/wb.gif?c=3D7cqf&amp;d=3D70=
r&amp;h=3D1ekiarq63r4sbf0dsubtb3hk1o&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH689105=
209&amp;sn=3D45v" width=3D"1" height=3D"1" alt=3D"" border=3D"0" /></body><=
/html>

文件操作 - {6D6E4A7E-C693-4CCD-9795-0F211F3E53E4}.eml

文件: /var/vmail/elelserv.it/luigi/.old/cur/{6D6E4A7E-C693-4CCD-9795-0F211F3E53E4}.eml

编辑文件内容

修改文件时间

删除文件