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MIME-Version: 1.0
Date: Sat, 25 Jul 2020 07:31:50 +0200 (CEST)
From: Commercialista Telematico <newsletter@commercialistatelematico.it>
Reply-To: newsletter@commercialistatelematico.com
To: luigi@elelserv.it
Message-ID: <mnid2m.2504.242511.7189.0.20469.c974437225._@mn1.newsabbonati.it>
Subject: Il nuovo contraddittorio per gli avvisi di accertamento
Content-Type: text/html; charset=windows-1252
Content-Transfer-Encoding: quoted-printable
Feedback-ID: 2504.mn1:B:mn1.newsabbonati.it

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</style>=20
  <meta content=3D"text/html; charset=3DUTF-8" http-equiv=3D"Content-Type" =
 />=20
  <title>Il nuovo contraddittorio per gli avvisi di accertamento</title>=20
  <style type=3D"text/css" >
        /* /\/\/\/\/\/\/\/\/ CLIENT-SPECIFIC STYLES /\/\/\/\/\/\/\/\/ */
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        .ReadMsgBody{width:100%;} .ExternalClass{width:100%;} /* Force Hotm=
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        .ExternalClass, .ExternalClass p, .ExternalClass span, .ExternalCla=
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        body, table, td, p, a, li, blockquote{-webkit-text-size-adjust:100%=
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se:collapse;} /* Remove spacing between tables in Outlook 2007 and up */
        img{-ms-interpolation-mode:bicubic;} /* Allow smoother rendering of=
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        #bodyCell{padding:20px;}
        #templateContainer{width:600px;}
        /**
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            /*@editable*/ background-color:#DEE0E2;
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.news img, img.alignleft{
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.banner img{
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  <style type=3D"text/css" >
        /*imported https://www.commercialistatelematico.com/wp-content/them=
es/spare-child/newsletter.css*/

.layout-wrapper {
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   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 {
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=20
}

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

=09
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=09margin-top:0 !important
=09
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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;
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font-weight:600;
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;}

.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{
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=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;}

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              <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=3D70l=
&amp;h=3D1cqovm2s880eaegvjlvn7m53t&amp;i=3D2e8&amp;iw=3D1&amp;n=3D45q&amp;p=
=3DH301800627&amp;s=3Dwv&amp;sn=3D45q" 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"headerm2504h7189Table64" 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=
0l&amp;h=3D2jhl72nfik1gtd40g55bcoc7mr&amp;i=3D2e8&amp;iw=3D1&amp;n=3D45q&am=
p;p=3DH301716059&amp;s=3Dfwdn&amp;sn=3D45q" 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=
entm2504h7189Table fixm2504h7189Table" width=3D"600" >=20
       <tbody>=20
        <tr>=20
         <td align=3D"center" class=3D"contentm2504h7189Td" 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=3D70l&amp;h=3D7jeqkhji51qlcqmlmhd28i6vl&amp;i=3D2e8&amp=
;iw=3D1&amp;p=3DH113145259&amp;s=3Dlp&amp;sn=3D45q&amp;z=3D146l" target=3D"=
_blank"><img src=3D"http://comtelematico.mailmnta.com/nl/res/2504/newslette=
rs/4282/img/footer_logo.png" alt=3D"Image" width=3D"239" height=3D"61" vspa=
ce=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=3D70l&amp;h=3D200bgs2durab5esdrd5nvkmm24&amp;i=3D2e=
8&amp;iw=3D1&amp;p=3DH113145258&amp;s=3Dlp&amp;sn=3D45q&amp;z=3D146m"><img =
src=3D"http://comtelematico.mailmnta.com/nl/res/2504/newsletters/4282/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=3D70l&amp;h=3D2el9np400gc8knk03lcqskcpit&amp;i=3D2e8&amp;=
iw=3D1&amp;p=3DH113145257&amp;s=3Dlp&amp;sn=3D45q&amp;z=3D146n" 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=3D70l&amp;h=3Djcej21u1qqbn=
muds2aid8hf18&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH113145256&amp;s=3Dlp&amp;sn=
=3D45q&amp;z=3D146o" 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=3D70l&amp;h=3D2vmmtbth5kcvffgjl49q61pvar&amp;i=3D2e8&amp;=
iw=3D1&amp;p=3DH113145255&amp;s=3Dlp&amp;sn=3D45q&amp;z=3D146m" style=3D"co=
lor:#FFFFFF; display: block; font-size: 12px; font-weight: 600; text-decora=
tion: none;">Abbonamenti</a></td>                    <td bgcolor=3D"#a92a24=
" style=3D"border-right:1px solid #FFFFFF;line-height: 40px;"><a href=3D"ht=
tp://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70l&amp;h=3D3ucbal=
6j3op7lnq9nk84gh50pd&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH113145254&amp;s=3Dlp&a=
mp;sn=3D45q&amp;z=3D146p" style=3D"color:#FFFFFF; display: block; font-size=
: 12px; font-weight: 600; text-decoration: none;">Notizie flash</a></td>   =
                </tr>                  </tbody>                 </table> </=
td>               </tr>               <tr>                <td align=3D"cent=
er" 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 bgco=
lor=3D"#ffffff" align=3D"left" style=3D"line-height:15px"></td>            =
       </tr>                   <tr>                    <td bgcolor=3D"#ffff=
ff" align=3D"left" style=3D"padding:10px 5px"><h2 style=3D"line-height:1.2e=
m; margin:10px 5px 10px 5px"><a href=3D"http://comtelematico.mailmnta.com/n=
l/link?c=3D7cqf&amp;d=3D70l&amp;h=3D3cu4aq7h434p5ukkc6bqched74&amp;i=3D2e8&=
amp;iw=3D1&amp;p=3DH113145253&amp;s=3Dlp&amp;sn=3D45q&amp;z=3D146q" style=
=3D"color:#014a87;text-decoration:none">Prodotti derivati dal mais con IVA =
al 10%</a></h2><p class=3D"newsbody" style=3D"margin:5px;">Si applica l=92a=
liquota Iva al 10% sulla cessione di pastone e trinciato di mais. Si tratta=
 di prodotti che rientrano nella voce doganale riguardante i prodotti di or=
igine vegetale del genere di quelli utilizzati per la nutrizione degli anim=
ali, non nominati n=E9 compresi altrove. (Agenzia delle Entrate risposta n.=
 221 del&nbsp;21 luglio 2020, segnalata da Vincenzo D'And=F2)<br style=3D"l=
ine-height:15px"></p></td>                   </tr>                   <tr>  =
                  <td bgcolor=3D"#ffffff" align=3D"left" style=3D"line-heig=
ht:15px"></td>                   </tr>                   <tr>              =
      <td bgcolor=3D"#DEE0E2" style=3D"line-height:5px">&nbsp;</td>        =
           </tr>                  </tbody>                 </table> </td>  =
             </tr>               <tr>                <td align=3D"center" b=
gcolor=3D"#DEE0E2">                 <table width=3D"598" border=3D"0" cellp=
adding=3D"0" cellspacing=3D"0" bgcolor=3D"#ffffff">                  <tbody=
>                   <tr>                    <td bgcolor=3D"#ffffff" align=
=3D"left">                     <table border=3D"0" cellpadding=3D"0" cellsp=
acing=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; c=
olor:#ba352c" class=3D"cat"> CONTENZIOSO E PROCESSO TRIBUTARIO </p></td>   =
                    </tr>                      </tbody>                    =
 </table> </td>                   </tr>                   <tr>             =
       <td bgcolor=3D"#ffffff" align=3D"left" style=3D"padding:5px"> <h2 st=
yle=3D"line-height:1.2em; margin: 10px 5px"> <a href=3D"http://comtelematic=
o.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70l&amp;h=3Dapfd6eong2ihmlr2flv7jl0=
9k&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH113145252&amp;s=3Dlp&amp;sn=3D45q&amp;z=
=3D146r" style=3D"color:#014a87;text-decoration:none"> <img align=3D"right"=
 width=3D"20" height=3D"20" border=3D"0" src=3D"http://comtelematico.mailmn=
ta.com/nl/res/2504/newsletters/4282/img/free.png"> Inviti al contraddittori=
o per gli avvisi di accertamento emessi dall=921 luglio 2020 </a> </h2> <p =
style=3D"margin:5px"> <span style=3D"color:#ba352c; text-decoration: none;"=
>Maurizio Villani</span> </p> <p style=3D"margin:5px">L=92Agenzia delle Ent=
rate =E8 intervenuta recentemente sull=92obbligo di notifica dell=92invito =
al contraddittorio per gli avvisi di accertamento emessi dal 1=B0 luglio 20=
20. Quali conseguenze si prospettano in caso di mancato invito al contraddi=
ttorio?</p><br style=3D"line-height:15px"></td>                   </tr>    =
               <tr>                    <td bgcolor=3D"#DEE0E2" style=3D"lin=
e-height:15px">&nbsp;</td>                   </tr>                  </tbody=
>                 </table> </td>               </tr>               <tr>    =
            <td align=3D"center" bgcolor=3D"#DEE0E2">                 <tabl=
e 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 borde=
r=3D"0" cellpadding=3D"0" cellspacing=3D"0" bgcolor=3D"#f3f3f3">           =
           <tbody>                       <tr>                        <td bg=
color=3D"#f3f3f3" style=3D"line-height:25px;padding:3px 5px"><p style=3D"ma=
rgin:3px 5px;line-height:30px; color:#ba352c" class=3D"cat"> TERZO SETTORE =
</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=3D70l&amp;h=3D11p03hb12jg=
bqjc0oi5p1295n2&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH113145251&amp;s=3Dlp&amp;sn=
=3D45q&amp;z=3D146s" style=3D"color:#014a87;text-decoration:none"> <img ali=
gn=3D"right" width=3D"20" height=3D"20" border=3D"0" src=3D"http://comtelem=
atico.mailmnta.com/nl/res/2504/newsletters/4282/img/reserved.png"> Il bilan=
cio degli enti del terzo settore non commerciali in generale </a> </h2> <p =
style=3D"margin:5px"> <span style=3D"color:#ba352c; text-decoration: none;"=
>Gianfranco Visconti</span> </p> <p style=3D"margin:5px">Il bilancio degli =
enti del terzo settore non commerciali in generale: gli schemi dello stato =
patrimoniale e del rendiconto gestionale introdotti da un recente Decreto d=
el Ministero del Lavoro.</p><br style=3D"line-height:15px"></td>           =
        </tr>                   <tr>                    <td bgcolor=3D"#DEE=
0E2" style=3D"line-height:15px">&nbsp;</td>                   </tr>        =
          </tbody>                 </table> <p align=3D"center" bgcolor=3D"=
#DEE0E2" style=3D"margin-top:0; margin-bottom:13px" class=3D"banner"> </p><=
p><a href=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70l=
&amp;h=3D24rfhcbiavpldg56sepcqdqitn&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH7874643=
15&amp;s=3Dlp&amp;sn=3D45q&amp;z=3D146m"><img class=3D"alignleft size-full =
wp-image-173624" src=3D"http://comtelematico.mailmnta.com/nl/res/2504/newsl=
etters/4282/img/banner_abbonamento_2020_3.jpg" alt=3D"" width=3D"600" heigh=
t=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"#f3f3f3">            =
          <tbody>                       <tr>                        <td bgc=
olor=3D"#f3f3f3" style=3D"line-height:25px;padding:3px 5px"><p style=3D"mar=
gin:3px 5px;line-height:30px; color:#ba352c" class=3D"cat"> TRUST </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://comtelema=
tico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70l&amp;h=3D3ngdnjarfmigfcc9pmem=
u62vt9&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH787464316&amp;s=3Dlp&amp;sn=3D45q&am=
p;z=3D146t" style=3D"color:#014a87;text-decoration:none"> <img align=3D"rig=
ht" width=3D"20" height=3D"20" border=3D"0" src=3D"http://comtelematico.mai=
lmnta.com/nl/res/2504/newsletters/4282/img/reserved.png"> Profili fiscali i=
n tema di trust </a> </h2> <p style=3D"margin:5px"> <span style=3D"color:#b=
a352c; text-decoration: none;">Giovambattista Palumbo</span> </p> <p style=
=3D"margin:5px">Poich=E9 ai fini dell'applicazione delle imposte di success=
ione, registro ed ipotecaria =E8 necessario, ai sensi dell'art. 53 Cost., c=
he si realizzi un trasferimento effettivo di ricchezza mediante un'attribuz=
ione patrimoniale stabile e non meramente strumentale, nel "trust" tale tra=
sferimento imponibile non =E8 costituito n=E9 dall'atto istitutivo, n=E9 da=
 quello di dotazione patrimoniale fra disponente e "trustee", essendo gli s=
tessi meramente attuativi degli scopi di segregazione e costituzione del vi=
ncolo di destinazione, bens=EC soltanto dall'atto di eventuale attribuzione=
 finale del bene al beneficiario.</p><br style=3D"line-height:15px"></td>  =
                 </tr>                   <tr>                    <td bgcolo=
r=3D"#DEE0E2" style=3D"line-height:15px">&nbsp;</td>                   </tr=
>                  </tbody>                 </table> </td>               </=
tr>               <tr>                <td> <p align=3D"center" bgcolor=3D"#=
DEE0E2" style=3D"margin-top:0; margin-bottom:13px" class=3D"banner"></p><p>=
<a title=3D"Tool Excel Covid-Crisi Easy" href=3D"http://comtelematico.mailm=
nta.com/nl/link?c=3D7cqf&amp;d=3D70l&amp;h=3D2s5feidgfv1b9ujh45supt93kf&amp=
;i=3D2e8&amp;iw=3D1&amp;p=3DH787464317&amp;s=3Dlp&amp;sn=3D45q&amp;z=3D146u=
" target=3D"_blank" rel=3D"noopener"><img class=3D"alignleft size-full wp-i=
mage-168390" src=3D"http://comtelematico.mailmnta.com/nl/res/2504/newslette=
rs/4282/img/covid_crisi_1.jpg" alt=3D"" width=3D"600" height=3D"86"></a></p=
><p></p> <p align=3D"center" bgcolor=3D"#DEE0E2" style=3D"margin-top:0; mar=
gin-bottom:13px" class=3D"banner"></p><p><a href=3D"http://comtelematico.ma=
ilmnta.com/nl/link?c=3D7cqf&amp;d=3D70l&amp;h=3D2n9pqv50qei31jm63mll90vu9i&=
amp;i=3D2e8&amp;iw=3D1&amp;p=3DH787464318&amp;s=3Dlp&amp;sn=3D45q&amp;z=3D1=
46m"><img class=3D"thumbnail alignnone" src=3D"http://comtelematico.mailmnt=
a.com/nl/res/2504/newsletters/4282/img/abbonamento_sito_002.jpg" alt=3D"" w=
idth=3D"598" height=3D"197"></a></p> <p>&nbsp;</p><p></p> </td>            =
   </tr>               <tr>                <td bgcolor=3D"#DEE0E2" style=3D=
"line-height:15px">&nbsp;</td>               </tr>               <tr>      =
          <td align=3D"center" bgcolor=3D"#f3f3f3" style=3D"height:110px"><=
p style=3D"padding:10px 0">Copyright 2019 =A9 COMMERCIALISTA TELEMATICO SRL=
 - tutti i diritti riservati<br> Via Emilia, 102/E - Rimini<br> codice fisc=
ale e partita I.V.A. 03273690408 ISSN 1970-0814 - ROC 14935<br> <a href=3D"=
http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70l&amp;h=3Df97g=
tgj5gf64tql5thsom4ek9&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH787464319&amp;s=3Dlp&=
amp;sn=3D45q&amp;z=3D146v" style=3D"color:#000000">info@commercialistatelem=
atico.com</a> | <a href=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7c=
qf&amp;d=3D70l&amp;h=3D2006bua4eeptj5s5m2hv5iql29&amp;i=3D2e8&amp;iw=3D1&am=
p;p=3DH787464320&amp;s=3Dlp&amp;sn=3D45q&amp;z=3D146l" style=3D"color:#0000=
00" target=3D"_blank">www.commercialistatelematico.com</a></p> </td>       =
        </tr>               <tr>                <td bgcolor=3D"#a92a24" ali=
gn=3D"center"><p style=3D"color:#FFFFFF">Notiziario del Giorno del Commerci=
alista Telematico</p></td>               </tr>              </tbody>       =
      </table>            </div>          </div>=20
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       </tbody>=20
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      =20
       <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"foo=
term2504h7189Table fixm2504h7189Table" width=3D"600" >=20
        <tbody>=20
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          <td class=3D"footerm2504h7189Td footerm2504h7189DisclaimerTd colm=
2504h7189Td" 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=3D70l&amp;h=3D1439qsn552llkgtu3ohuoj8n7o&amp;i=3D2e8&amp;iw=3D1&am=
p;p=3DH1617757485&amp;s=3Dlp&amp;sn=3D45q&amp;z=3D1470" target=3D"_blank">C=
LICCANDO QUI</a> </td>=20
         </tr>=20
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      =20
       =20
       <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"foo=
term2504h7189Table fixm2504h7189Table" width=3D"600" >=20
        <tbody>=20
         <tr>=20
          <td class=3D"footerm2504h7189Td colm2504h7189Td" valign=3D"top" >=
=20
           =20
           <table align=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" class=3D"footerm2504h7189Table48" width=3D"48%" >=20
            <tbody>=20
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              <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=3D70l=
&amp;h=3D39ij3b9tonchk1c2qgh8rlf21e&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH2077557=
214&amp;s=3Dunsub&amp;sn=3D45q" target=3D"_blank" ></a></td>=20
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g=3D"0" class=3D"socialm2504h7189Table" >=20
            <tbody>=20
             <tr>=20
              <td align=3D"right" class=3D"socialm2504h7189Td" valign=3D"mi=
ddle" >Condividi:</td>=20
              <td class=3D"socialm2504h7189Td" ><a href=3D"http://comtelema=
tico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70l&amp;h=3D2d48ptkhenuo9ukvbgbr=
npdnt0&amp;i=3D2e8&amp;iw=3D1&amp;n=3D45q&amp;p=3DH2077496671&amp;s=3Dfwdn&=
amp;sn=3D45q" target=3D"_blank" title=3D"Forward" ><img height=3D"16" src=
=3D"http://comtelematico.mailmnta.com/nl/res/2504/newsletters/4282/img/mnem=
ailico.gif" width=3D"16"  /></a> </td><td class=3D"socialm2504h7189Td" ><a =
href=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70l&amp;=
h=3D3urinned1j812lb3p1hv0btngg&amp;i=3D2e8&amp;iw=3D1&amp;n=3D45q&amp;p=3DH=
2077472646&amp;s=3Dsn&amp;sdsc=3D&amp;shimage=3D&amp;shtype=3D&amp;shurl=3D=
&amp;sn=3D45q&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/4282/img/mnfbico.gif" width=3D"16"  /></a> </td><td class=
=3D"socialm2504h7189Td" ><a href=3D"http://comtelematico.mailmnta.com/nl/li=
nk?c=3D7cqf&amp;d=3D70l&amp;h=3D24dh385ondp70qu26nh35aiuoa&amp;i=3D2e8&amp;=
iw=3D1&amp;n=3D45q&amp;p=3DH2077468802&amp;s=3Dsn&amp;shrel=3D&amp;shrep=3D=
&amp;shtag=3D&amp;shtxt=3D&amp;shvia=3D&amp;sn=3D45q&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/4282/img/mntwico.gif" width=3D"1=
6"  /></a> </td><td class=3D"socialm2504h7189Td" ><a href=3D"http://comtele=
matico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70l&amp;h=3D1ajq94peompl91cl62=
pmpahp83&amp;i=3D2e8&amp;iw=3D1&amp;n=3D45q&amp;p=3DH2077444777&amp;s=3Dsn&=
amp;sdsc=3D&amp;shimage=3D&amp;shtype=3D&amp;shurl=3D&amp;sn=3D45q&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=
82/img/mngpico.gif" width=3D"16"  /></a></td><td class=3D"socialm2504h7189T=
d" ><a href=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D7=
0l&amp;h=3Dap6c3i8bqhpd882rk2knv7u9p&amp;i=3D2e8&amp;iw=3D1&amp;n=3D45q&amp=
;p=3DH2077441894&amp;s=3Dsn&amp;shsrc=3D&amp;shsum=3D&amp;sn=3D45q&amp;soc=
=3Dlinkedin&amp;tit=3D" target=3D"_blank" title=3D"linkedin" ><img height=
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82/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=
l&amp;h=3D19srom14unpfie40va8c7vnkt1&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH689105=
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