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Return-Path: bounce-back.mnid2m.2504.242511.7192.0.20462.c3373765961._@mn1.newsabbonati.it Received: from mx150.201.newsabbonati.it (mx150.201.newsabbonati.it [46.29.201.150]) by mail.planetline.it with ESMTP ; Mon, 27 Jul 2020 07:31:55 +0200 DKIM-Signature: q=dns/txt; a=rsa-sha256; b=gXDPp73vCsHZEO0Fvcq1NYqez85pcSosnO3EPJLzhpd+9AtSBmMTCM7LJ1Zp3J6zs67tG7FwqwohRRPwwDnW1NBnzvDO5GFJ2UQKd9NhCKqFNno96jOMWOo0kL7IVVKBAy6m2Rw2bgWDbVBz2HzPR5ZkZZIeyqJybStlJKiiUeQWBNcDn2qMJXQyr7vPE67biKc1C2kIyUwjc5sNd4hozq7bvMzy7YYn+xdJb/QpdgTYpnkhVD7LedO0G7sz0P8yODQhusYLQnwKhUKjKltJNcJFAzSMG/9VbfDRqgYH1p8xnTzS8/BcBg5fACCeruDCEYhc6BNj2reBLIoGgaGrFQ==; c=relaxed/relaxed; s=mn2504201901311053; d=commercialistatelematico.it; t=1595827912; v=1; bh=K/CgoNtoi4g4c508Hum1dsfTWxKMKOlsap7CgBPTt0Q=; h=from:from:to:to:subject:subject:date:reply-to:message-id:mime-version:content-type:list-unsubscribe; i=@commercialistatelematico.it; MIME-Version: 1.0 DKIM-Signature: q=dns/txt; a=rsa-sha256; b=TAV4rBfjSC3PWJDUCDr8E9SGL2HMtAOs5rAjNOEdqDIHdOSojxGRC+sFNaNgm0OPwGf0yRJmRmlUQD0qOZDMdv1UEDdHUTcb8/yRwJKUOZpbn72PR+QTQbSuuy00rvyq4LWlTOsNXgaW/B7x4QbKzufcuFkiRFCIFt0SWMQ75bhGgiGtOYT4R+A6MYE/GE+gbirvwMDDErF+WLVKXOlwv3AIqfOKUgD83/q+KVSD4uQD0WRF0ekUXBkiNUp6ePZa9jmMv5G34Qbz/HZcZg7ocP0PFs+5gQT+v2PazpstUJbn/K6xIzJtM0UUX6sN1FY12zeA53i0rvOPTYE0Hjaf+g==; c=relaxed/relaxed; s=20150326minfabb; d=newsabbonati.it; t=1595827912; v=1; bh=K/CgoNtoi4g4c508Hum1dsfTWxKMKOlsap7CgBPTt0Q=; h=from:from:to:to:subject:subject:date:reply-to:message-id:mime-version:content-type:list-unsubscribe; i=@newsabbonati.it; Date: Mon, 27 Jul 2020 07:31:52 +0200 (CEST) From: Commercialista Telematico <newsletter@commercialistatelematico.it> Reply-To: newsletter@commercialistatelematico.com To: luigi@elelserv.it Message-ID: <mnid2m.2504.242511.7192.0.20462.c3373765961._@mn1.newsabbonati.it> Subject: =?windows-1252?Q?Migliorare_la_redditivit=E0_=E8_possibile=3F?= Content-Type: text/html; charset=windows-1252 Content-Transfer-Encoding: quoted-printable X-Return-Path: bounce-back.mnid2m.2504.242511.7192.0.20462.c3373765961._@mn1.newsabbonati.it X-Sender: bounce-back.mnid2m.2504.242511.7192.0.20462.c3373765961._@mn1.newsabbonati.it X-MNSubjectCharset: windows-1252 X-MNBodyCharset: windows-1252 List-Unsubscribe: <mailto:bounce-back.mnid2lu.2504.242511.7192.0.20462.c3373765961._@mn1.newsabbonati.it> Feedback-ID: 2504.mn1:B:mn1.newsabbonati.it X-Complaints-To: abuse@newsabbonati.it X-GatewayId: bounce-back.mnid2m.2504.242511.7192.0.20462.c3373765961._=3.7t24jszc2mat7v6qw2aqho75qx3lqlvqs6knaby@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; 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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>Migliorare la redditivit=E0 =E8 possibile?</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"; 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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&d=3D70o&h=3Dh58eajointgcmrqk2mminlbna&i=3D2e8&i= w=3D1&p=3DH113145257&s=3Dlp&sn=3D45s&z=3D1477" style=3D"col= or:#FFFFFF; display: block; font-size: 12px; font-weight: 600; text-decora= tion: none;">Shop</a></td> <td bgcolor=3D"#a92a24" style= =3D"border-right:1px solid #FFFFFF;line-height: 40px;"><a href=3D"http://co= mtelematico.mailmnta.com/nl/link?c=3D7cqf&d=3D70o&h=3Di2pk4j3t73bn5= eo7m3f19ku95&i=3D2e8&iw=3D1&p=3DH113145256&s=3Dlp&sn=3D= 45s&z=3D1478" style=3D"color:#FFFFFF; display: block; font-size: 12px; = font-weight: 600; text-decoration: none;">Forum e community</a></td> = <td bgcolor=3D"#a92a24" style=3D"border-right:1px solid #FFFFF= F;line-height: 40px;"><a href=3D"http://comtelematico.mailmnta.com/nl/link?= c=3D7cqf&d=3D70o&h=3D2l9mj0pnjcfsvp4emte0gq7cqa&i=3D2e8&iw= =3D1&p=3DH113145255&s=3Dlp&sn=3D45s&z=3D1476" style=3D"colo= r:#FFFFFF; display: block; font-size: 12px; font-weight: 600; text-decorati= on: none;">Abbonamenti</a></td> <td bgcolor=3D"#a92a24" = style=3D"border-right:1px solid #FFFFFF;line-height: 40px;"><a href=3D"http= ://comtelematico.mailmnta.com/nl/link?c=3D7cqf&d=3D70o&h=3D2o1e8b2d= gq64973cu08pq33t7v&i=3D2e8&iw=3D1&p=3DH113145254&s=3Dlp&= ;sn=3D45s&z=3D1479" 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"center= " bgcolor=3D"#DEE0E2"> <table class=3D"newsbot" width=3D"59= 8" border=3D"0" cellpadding=3D"5" cellspacing=3D"0" bgcolor=3D"#ffffff"> = <tbody> <tr> <td bgcolo= r=3D"#ffffff" align=3D"left" style=3D"line-height:15px"></td> = </tr> <tr> <td bgcolor=3D"#ffffff= " 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&d=3D70o&h=3D3a2ire12ra1sqfiivf16iagmt6&i=3D2e8&am= p;iw=3D1&p=3DH113145253&s=3Dlp&sn=3D45s&z=3D147a" style=3D"= color:#014a87;text-decoration:none">Il trasferimento della casa coniugale p= aga le imposte</a></h2><p class=3D"newsbody" style=3D"margin:5px;">Secondo = la Cassazione, il trasferimento immobiliare tra coniugi separati =E8 esente= solo se disposto direttamente nel verbale conclusivo della procedura conci= liativa. Nell'ordinanza 11617 del 16/06/2020, i Giudici di Cassazione = hannp stabilito che il rogito di trasferimento immobiliare, intervenuto tra= gli ex coniugi a seguito di accordo di mediazione, non pu=F2 usufruire del= l'esenzione dall'imposta di registro e dalle imposte ipocatastali (ex artic= olo 17, comma 3, Dlgs n. 28/2010), poich=E9 questa esenzione non vale per g= li atti successivi al verbale.<br style=3D"line-height:15px"></p></td> = </tr> <tr> <td bgcolor= =3D"#ffffff" align=3D"left" style=3D"line-height:15px"></td> = </tr> <tr> <td bgcolor=3D"#DEE0E2"= style=3D"line-height:5px"> </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" sty= le=3D"line-height:15px"></td> </tr> <tr= > <td bgcolor=3D"#ffffff" align=3D"left" style=3D"paddin= g:10px 5px"><h2 style=3D"line-height:1.2em; margin:10px 5px 10px 5px"><a hr= ef=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&d=3D70o&h= =3Drl7rmu6l6hmv3k1iikmfnf3jj&i=3D2e8&iw=3D1&p=3DH113145252&= s=3Dlp&sn=3D45s&z=3D147b" style=3D"color:#014a87;text-decoration:no= ne">I comuni pi=F9 colpiti dal Covid</a></h2><p class=3D"newsbody" style=3D= "margin:5px;">L'emergenza Coronavirus ha avuto effetti importanti anche sul= le finanze comunali . Ecco i 12 comuni capoluogo che hanno registrato minor= i entrate: Brescia (-26,99%), Firenze (-24,3%), Mantova (-24,0%), Rimi= ni (-20,7%), Venezia (-19,4%), Pisa (-19,0%), Siena (-17,4%), Bergamo (-16,= 8%), Verona (-16,5%), Padova (-16,5%), Milano (-16,5%), Torino (-16,1%). (F= onte dati Bureau van Dijk - a Moody's Analytics Company, Tacto S= rl)<br style=3D"line-height:15px"></p></td> </tr> = <tr> <td bgcolor=3D"#ffffff" align=3D"left" s= tyle=3D"line-height:15px"></td> </tr> <= tr> <td bgcolor=3D"#DEE0E2" style=3D"line-height:5px">&n= bsp;</td> </tr> </tbody> = </table> </td> </tr> <tr> <td a= lign=3D"center" bgcolor=3D"#DEE0E2"> <table width=3D"598" b= order=3D"0" cellpadding=3D"0" cellspacing=3D"0" bgcolor=3D"#ffffff"> = <tbody> <tr> <td bgcolor=3D= "#ffffff" align=3D"left"> <table border=3D"0" cellpaddi= ng=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"> ANALISI DI BILANCIO </p></td> = </tr> </tbody> = </table> </td> </tr> <tr> = <td bgcolor=3D"#ffffff" align=3D"left" style=3D"padding:5px"> <h2 s= tyle=3D"line-height:1.2em; margin: 10px 5px"> <a href=3D"http://comtelemati= co.mailmnta.com/nl/link?c=3D7cqf&d=3D70o&h=3D1jacmbkfj9lloa5lj97kto= mi24&i=3D2e8&iw=3D1&p=3DH113145251&s=3Dlp&sn=3D45s&= z=3D147c" style=3D"color:#014a87;text-decoration:none"> <img align=3D"right= " width=3D"20" height=3D"20" border=3D"0" src=3D"http://comtelematico.mailm= nta.com/nl/res/2504/newsletters/4284/img/free.png"> Migliorare la redditivi= t=E0 =E8 possibile? </a> </h2> <p style=3D"margin:5px"> <span style=3D"colo= r:#ba352c; text-decoration: none;">Alberto Bubbio</span> </p> <p style=3D"m= argin:5px">La redditivit=E0 per l'impresa =E8 di estrema rilevanza poich=E9= da essa dipende direttamente, attraverso l=92autofinanziamento, e indirett= amente, attraverso la capacit=E0 di attrarre nuova finanza, la possibilit= =E0 di intraprendere percorsi di crescita ed equilibrata. Quali sono gli st= rumenti per monitorarla e migliorarla?</p><br style=3D"line-height:15px"></= td> </tr> <tr> <td b= gcolor=3D"#DEE0E2" style=3D"line-height:15px"> </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"> REGISTRO IMPRESE </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; mar= gin: 10px 5px"> <a href=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7c= qf&d=3D70o&h=3Dg374u3apsrualcnrnamg4rh9g&i=3D2e8&iw=3D1&= ;p=3DH787464315&s=3Dlp&sn=3D45s&z=3D147d" style=3D"color:#014a8= 7;text-decoration:none"> <img align=3D"right" width=3D"20" height=3D"20" bo= rder=3D"0" src=3D"http://comtelematico.mailmnta.com/nl/res/2504/newsletters= /4284/img/reserved.png"> Societ=E0 di capitali: mancato deposito bilancio e= rischio di cancellazione dal registro imprese </a> </h2> <p style=3D"margi= n:5px"> <span style=3D"color:#ba352c; text-decoration: none;">Cinzia De Ste= fanis</span> </p> <p style=3D"margin:5px">Societ=E0 di capitali a rischio d= i cancellazione dal registro delle imprese se non provvedono al deposito de= l bilancio per cinque anni. Societ=E0 di persone per le quali invece, in ca= so di assenza di beni immobili, la cancellazione pu=F2 essere disposta dire= ttamente con decisione del conservatore del registro delle imprese. Dal rec= ente Decreto semplificazione importanti novit=E0 in tema di semplificazione= delle procedure di cancellazione dal registro delle imprese e dall=92albo = degli enti cooperativi. </p><br style=3D"line-height:15px"></td> = </tr> <tr> <td bgcolor=3D"#DEE= 0E2" style=3D"line-height:15px"> </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&d=3D70o= &h=3D2ekhp8e5q7b0j5mpbfk0vv641u&i=3D2e8&iw=3D1&p=3DH7874643= 16&s=3Dlp&sn=3D45s&z=3D1476"><img class=3D"alignleft size-full = wp-image-173624" src=3D"http://comtelematico.mailmnta.com/nl/res/2504/newsl= etters/4284/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"> CONTENZIOSO E P= ROCESSO TRIBUTARIO </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&d=3D70o&= amp;h=3Djunuo4d93hd190sj1dqnl3i05&i=3D2e8&iw=3D1&p=3DH787464317= &s=3Dlp&sn=3D45s&z=3D147e" 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/4284/img/rese= rved.png"> Indebita compensazione: la responsabilit=E0 penale del contribue= nte e del commercialista </a> </h2> <p style=3D"margin:5px"> <span style=3D= "color:#ba352c; text-decoration: none;">Isabella Buscema</span> </p> <p sty= le=3D"margin:5px">Fra gli illeciti del diritto penale tributario, quello pi= =F9 frequente =E8 il delitto di indebita compensazione di debiti erariali. = La caratteristica di tale illecito, che lo differenzia rispetto alle altre = fattispecie risiede nella circostanza che si riscontra quasi sempre la pres= enza, quale concorrente del reato accanto al contribuente, del professionis= ta, il quale in alcuni casi partecipa all=92illecito mediante il rilascio d= el c.d. visto di conformit=E0 e in altri casi invece =E8 il protagonista pr= incipale della vicenda, ideando la frode e dando corpo alla stessa, riceven= do poi dal privato il compenso per tale sua attivit=E0. Il contribuente cer= ca di difendersi sostenendo di essere ignaro della frode posta in essere in= via autonoma dal suo commercialista, che aveva agito a sua piena insaputa.= Sono imputabili per indebita compensazione di crediti inesistenti o non sp= ettanti sia il legale rappresentante dell=92impresa sia il commercialista?<= /p><br style=3D"line-height:15px"></td> </tr> = <tr> <td bgcolor=3D"#DEE0E2" style=3D"line-height= :15px"> </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"#fffff= f"> <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"> DIARIO QUOTIDIANO <= /p></td> </tr> </tbody> = </table> </td> </tr> <tr> = <td bgcolor=3D"#ffffff" align=3D"left" style=3D"padding:5= px"> <h2 style=3D"line-height:1.2em; margin: 10px 5px"> <a href=3D"http://c= omtelematico.mailmnta.com/nl/link?c=3D7cqf&d=3D70o&h=3Daqkbh58jaiaj= s4oi9pvv4oi4c&i=3D2e8&iw=3D1&p=3DH787464318&s=3Dlp&sn= =3D45s&z=3D147f" 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/4284/img/reserved.png"> Superbon= us 110%: guida del Fisco =96 Diario Quotidiano del 27 Luglio 2020 </a> </h2= > <p style=3D"margin:5px"> <span style=3D"color:#ba352c; text-decoration: n= one;">Vincenzo D'And=F2</span> </p> <p style=3D"margin:5px">Nel DQ del 27 L= uglio 2020: 1) Prorogati gli interventi di potenziamento degli strumenti de= lla Cassa integrazione guadagni (CIG)? 2) Scambio di informazioni nel setto= re fiscale: Dlgs approvato in via definitiva 3) Verso la nuova regolamentaz= ione delle professioni; lavoratori: introdotta la =93trasparenza retributiv= a=94 4) Cessioni di animali: prorogate le percentuali di compensazione 5) I= NL: nel Decreto rilancio tante modifiche riguardanti l=92attivit=E0 di vigi= lanza sul lavoro 6) COVID-19: nuove disposizioni introdotte, in materia di = riscossione 7) Guida del Fisco al Super Bonus 110%, detraibili pure le spes= e del visto di conformit=E0/attestazioni/asseverazioni 8) Istruzioni operat= ive per la compilazione della domanda di proroga di CIG in deroga per azien= de plurilocalizzate NOTIZIA IN EVIDENZA - 9) Superbonus spetta al 110% dell= e spese, in 5 quote annuali di pari importo, purch=E9 con interventi esegui= ti congiuntamente (=93trainanti=94 e =93trainati=94)</p><br style=3D"line-h= eight:15px"></td> </tr> <tr> = <td bgcolor=3D"#DEE0E2" style=3D"line-height:15px"> </td> = </tr> </tbody> </table> <p = align=3D"center" bgcolor=3D"#DEE0E2" style=3D"margin-top:0; margin-bottom:1= 3px" class=3D"banner"> </p><p><a title=3D"Tool Excel Covid-Crisi Easy" href= =3D"http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&d=3D70o&h=3D= 3rvtm36qctsa85bu8o1833jsp&i=3D2e8&iw=3D1&p=3DH787464319&s= =3Dlp&sn=3D45s&z=3D147g" 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/4284/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"> = SUPER BONUS 110% </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&d=3D70o&am= p;h=3D269a0u2h87tla350rsf8vgs5a2&i=3D2e8&iw=3D1&p=3DH787464320&= amp;s=3Dlp&sn=3D45s&z=3D147h" style=3D"color:#014a87;text-decoratio= n:none"> <img align=3D"right" width=3D"20" height=3D"20" border=3D"0" src= =3D"http://comtelematico.mailmnta.com/nl/res/2504/newsletters/4284/img/free= .png"> Come recuperare il superbonus 110% se imposte incapienti, e altre re= gole </a> </h2> <p style=3D"margin:5px"> <span style=3D"color:#ba352c; text= -decoration: none;">Redazione</span> </p> <p style=3D"margin:5px">I contrib= uenti che attivano lavori edili sulle proprie abitazioni che rientrano nell= =92agevolazione cosiddetta superbonus 110% ma che non hanno IRPEF da pagare= tanto elevata da recuperare la quota parte annuale del bonus, come possono= fare?</p><br style=3D"line-height:15px"></td> </tr> = <tr> <td bgcolor=3D"#DEE0E2" style=3D"line= -height:15px"> </td> </tr> </tbody>= </table> </td> </tr> <tr> = <td> <p align=3D"center" bgcolor=3D"#DEE0E2" style=3D"margin-top= :0; 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