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Return-Path: bounce-back.mnid2m.2504.242511.7218.0.20472.c1978900596._@mn1.newsabbonati.it Received: from mx152.201.newsabbonati.it (mx152.201.newsabbonati.it [46.29.201.152]) by mail.planetline.it with ESMTP ; Mon, 3 Aug 2020 07:31:23 +0200 DKIM-Signature: q=dns/txt; a=rsa-sha256; b=FVjFKghZohaQ6uIHiS6m4luldKJ4KKXuTTK/EF/uAwhtfhykglmdhLWZ+8XFRHTG8FIR6SOsn9qy6LEuBEkZyl5p0WdwyuVkwzA5WlXfLBWQIhyz7YTAW21g/B6lbJySAG5n9CG/62OBM8Cb0PY+pjrU3Cb8Cydos4xzerRCVmqSue+9VbhO3/VRdfjuU89Rd8RJtpqzBggceDwxGx25Nxsx6qSrDXoFGPeWrPSoUczxUBzatKeZkiUjWjnk4L70WyoEZnaaG9zJ05p5Ivt7XHDfHkOv+lRv5pC6ughqPgXH9iBPbWWEhv3D3owmtuXrLn30FKsfiFjwyo1S0uEhIQ==; c=relaxed/relaxed; s=mn2504201901311053; d=commercialistatelematico.it; t=1596432679; v=1; bh=02mt4cxP9zxP5UNspOEYXQydP2BzsLw1xVhqPo5/GFU=; 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=Hd6TSiR0oxUubYlL2UfoqiHGliXHldyATmq9EDD16C007hTWn4K3++oXFe51bG9YS44sn8+FRKA7EEpaRGwQP8fvuQZOPSV93CKYlc19wXhkYlcDmJ3LcfYXXcknppgWn+354ocJyJ+1RFPzBAYOha/yvWnNDvkwYKPXpqr2f657mBYK4e1f5Dsc8dwURTYxsLAAZZtPFOi4hzw3aAtX81feLK91TS4pyVnFEJGWcFWIiJ0saGwMe7AdwrNhhocenBjVoGsdHi19LWCS2oy7DgPDObY4Be24raQtNHn9yrgCzCkOybkK02aaNEd3ZwKPH9kYioT8vdG9oZzCnbACdg==; c=relaxed/relaxed; s=20150326minfabb; d=newsabbonati.it; t=1596432679; v=1; bh=02mt4cxP9zxP5UNspOEYXQydP2BzsLw1xVhqPo5/GFU=; h=from:from:to:to:subject:subject:date:reply-to:message-id:mime-version:content-type:list-unsubscribe; i=@newsabbonati.it; Date: Mon, 3 Aug 2020 07:31:19 +0200 (CEST) From: Commercialista Telematico <newsletter@commercialistatelematico.it> Reply-To: newsletter@commercialistatelematico.com To: luigi@elelserv.it Message-ID: <mnid2m.2504.242511.7218.0.20472.c1978900596._@mn1.newsabbonati.it> Subject: =?windows-1252?Q?Superbonus_110%:_le_=93alternat?= =?windows-1252?Q?ive=94_alle_detrazioni_d=92imposta?= Content-Type: text/html; charset=windows-1252 Content-Transfer-Encoding: quoted-printable X-Return-Path: bounce-back.mnid2m.2504.242511.7218.0.20472.c1978900596._@mn1.newsabbonati.it X-Sender: bounce-back.mnid2m.2504.242511.7218.0.20472.c1978900596._@mn1.newsabbonati.it X-MNSubjectCharset: windows-1252 X-MNBodyCharset: windows-1252 List-Unsubscribe: <mailto:bounce-back.mnid2lu.2504.242511.7218.0.20472.c1978900596._@mn1.newsabbonati.it> Feedback-ID: 2504.mn1:B:mn1.newsabbonati.it X-Complaints-To: abuse@newsabbonati.it X-GatewayId: bounce-back.mnid2m.2504.242511.7218.0.20472.c1978900596._=3.tk5ifwjg2yaykaox2c3ica7rqo3jnozoxwk3zdah@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. * @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= ndm2504h7218Table" width=3D"100%" >=20 <tbody>=20 <tr>=20 <td align=3D"center" class=3D"backgroundm2504h7218Td" valign=3D"top" >= =20 =20 =20 =20 =20 =20 =20 <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"hea= derm2504h7218Table fixm2504h7218Table" width=3D"600" >=20 <tbody>=20 <tr>=20 <td class=3D"headerm2504h7218Td colm2504h7218Td" valign=3D"top" >= =20 =20 <table align=3D"left" border=3D"0" cellpadding=3D"0" cellspacing= =3D"0" class=3D"headerm2504h7218Table33" 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&d=3D71i= &h=3D3jhp7dckboctgjrdmh8dgugv4m&i=3D2e8&iw=3D1&n=3D46d&= p=3DH301800627&s=3Dwv&sn=3D46d" 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"headerm2504h7218Table64" 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&d=3D7= 1i&h=3D20rvughu0kkil03agif2c37608&i=3D2e8&iw=3D1&n=3D46d&am= p;p=3DH301716059&s=3Dfwdn&sn=3D46d" 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= entm2504h7218Table fixm2504h7218Table" width=3D"600" >=20 <tbody>=20 <tr>=20 <td align=3D"center" class=3D"contentm2504h7218Td" 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&d=3D71i&h=3D1cfgtre1p955u9o555m4tv4hm&i=3D2e8&= ;iw=3D1&p=3DH113145259&s=3Dlp&sn=3D46d&z=3D14bf" target=3D"= _blank"><img src=3D"http://comtelematico.mailmnta.com/nl/res/2504/newslette= rs/4301/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&d=3D71i&h=3D1d2gnqrrer742o6t8j31rqp481&i=3D2e= 8&iw=3D1&p=3DH113145258&s=3Dlp&sn=3D46d&z=3D14bg"><img = src=3D"http://comtelematico.mailmnta.com/nl/res/2504/newsletters/4301/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&d=3D71i&h=3D14ao4e4ahicbn5hg9vk1gjhl02&i=3D2e8&= iw=3D1&p=3DH113145257&s=3Dlp&sn=3D46d&z=3D14bh" 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&d=3D71i&h=3Dccj92mp7c5md= b5t5l74cq45nj&i=3D2e8&iw=3D1&p=3DH113145256&s=3Dlp&sn= =3D46d&z=3D14bi" 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&d=3D71i&h=3D69jb9dinc5uscisef7akhb6m6&i=3D2e8&i= w=3D1&p=3DH113145255&s=3Dlp&sn=3D46d&z=3D14bg" 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&d=3D71i&h=3D3vcuioh= ehbmvsv7tie1negpmrh&i=3D2e8&iw=3D1&p=3DH113145254&s=3Dlp&am= p;sn=3D46d&z=3D14bj" 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&d=3D71i&h=3D132djq0e8dnviebmi1kj8dara0&i=3D2e8&a= mp;iw=3D1&p=3DH113145253&s=3Dlp&sn=3D46d&z=3D14bk" style=3D= "color:#014a87;text-decoration:none">Esenzione IRES per le associazioni spo= rtive</a></h2><p class=3D"newsbody" style=3D"margin:5px;">L'esenzione d'imp= osta, prevista dall'articolo 148 del Tuir in favore delle associazioni spor= tive dilettantistiche, dipende non solo dall'elemento formale della veste g= iuridica assunta, ma anche dall'effettivo svolgimento di attivit=E0 senza f= ine 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. Questi sono i prin= cipi espressi dalla Corte di Cassazione nell=92ordinanza n. 10980 del 9 giu= gno 2020. (Cinzia De Stefanis)<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=3D71i&h= =3D7ea80ltc5abeq04n7i3p2avju&i=3D2e8&iw=3D1&p=3DH113145252&= s=3Dlp&sn=3D46d&z=3D14bl" style=3D"color:#014a87;text-decoration:no= ne">Fondo Perduto erogati 5,2 miliardi di euro a fine Luglio</a></h2><p cla= ss=3D"newsbody" style=3D"margin:5px;">Dai dati Agenzia Entrate al 29 Luglio= risultano erogati 5,2 miliardi di euro di contributi a Fondo Perduto: 1,6 = miliardi alle persone fisiche e 3,6 miliardi alle imprese in forma societar= ia. La regione che ha beneficiato di pi=F9 erogazioni =E8 la Lombardia per = oltre un miliardo di euro. Ricordiamo che le domande si possono presentare = fino al 13 Agosto. <br style=3D"line-height:15px"></p></td> = </tr> <tr> <td bgcolor=3D"#fff= fff" 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> <t= r> <td align=3D"center" bgcolor=3D"#DEE0E2"> = <table width=3D"598" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" bgco= lor=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"> SUPERBON= US 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=3D71i&h=3De0c= 5dg5tp64em153alnh19hnc&i=3D2e8&iw=3D1&p=3DH113145251&s=3Dlp= &sn=3D46d&z=3D14bm" style=3D"color:#014a87;text-decoration:none"> <= img align=3D"right" width=3D"20" height=3D"20" border=3D"0" src=3D"http://c= omtelematico.mailmnta.com/nl/res/2504/newsletters/4301/img/reserved.png"> S= uperbonus 110%: le =93alternative=94 alle detrazioni d=92imposta </a> </h2>= <p style=3D"margin:5px"> <span style=3D"color:#ba352c; text-decoration: no= ne;">Federico Gavioli</span> </p> <p style=3D"margin:5px">Il decreto Rilanc= io consente, per le spese sostenute negli anni 2020 e 2021, di usufruire di= alcune detrazioni fiscali in materia edilizia ed energetica (in prevalenza= , aventi forma di detrazione dalle imposte sui redditi) sotto forma di cred= iti di imposta o sconti sui corrispettivi, cedibili ad altri soggetti, comp= rese banche e intermediari finanziari.</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"> QUADRO LM </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: 10= px 5px"> <a href=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&= d=3D71i&h=3D19spbja4mqjl1o96svub3vno0f&i=3D2e8&iw=3D1&p=3DH= 787464315&s=3Dlp&sn=3D46d&z=3D14bn" 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/430= 1/img/reserved.png"> I diritti d=92autore del soggetto forfetario nel quadr= o LM </a> </h2> <p style=3D"margin:5px"> <span style=3D"color:#ba352c; text= -decoration: none;">Gianfranco Costa</span>, <span style=3D"color:#ba352c; = text-decoration: none;">Alberto De Stefani</span> </p> <p style=3D"margin:5= px">Quest=92anno, nel quadro LM del modello Redditi 2020, troviamo un nuovo= campo nel quale vanno indicati i compensi percepiti in seguito alla cessio= ne dei diritti d=92autore o dell=92utilizzo opere dell=92ingegno correlate = con l=92attivit=E0 svolta, conseguiti dai soggetti esercenti arti e profess= ioni in regime forfetario. </p><br style=3D"line-height: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:13px" class=3D"banner"> <= /p><p><a href=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&d= =3D71i&h=3D1malaq3bm7rgtdds8of8nf7jek&i=3D2e8&iw=3D1&p=3DH7= 87464316&s=3Dlp&sn=3D46d&z=3D14bg"><img class=3D"alignleft size= -full wp-image-173624" src=3D"http://comtelematico.mailmnta.com/nl/res/2504= /newsletters/4301/img/banner_abbonamento_2020_3.jpg" alt=3D"" width=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" bgcol= or=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"> CONSULEN= ZA DEL LAVORO </p></td> </tr> </= tbody> </table> </td> </tr> = <tr> <td bgcolor=3D"#ffffff" align=3D"left" sty= le=3D"padding:5px"> <h2 style=3D"line-height:1.2em; margin: 10px 5px"> <a h= ref=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&d=3D71i&h= =3D3me3lil3h2q6c00qob8nl1hnr8&i=3D2e8&iw=3D1&p=3DH787464317&= ;s=3Dlp&sn=3D46d&z=3D14bo" style=3D"color:#014a87;text-decoration:n= one"> <img align=3D"right" width=3D"20" height=3D"20" border=3D"0" src=3D"h= ttp://comtelematico.mailmnta.com/nl/res/2504/newsletters/4301/img/free.png"= > INPS: PIN in soffitta, SPID per tutti </a> </h2> <p style=3D"margin:5px">= <span style=3D"color:#ba352c; text-decoration: none;">Antonella Madia</spa= n> </p> <p style=3D"margin:5px">Dal 1=B0 ottobre 2020 l=92INPS non rilascer= =E0 pi=F9 il PIN per l=92accesso ai servizi telematici. Al suo posto si dar= =E0 invece spazio all=92Identit=E0 Digitale SPID, che =96 a seguito della f= ase transitoria =96 diverr=E0 l'unico metodo per accedere alla piattaforma = online dell=92Istituto e quindi per inviare pratiche, domande o consultare = i propri dati personali. </p><br style=3D"line-height:15px"></td> = </tr> <tr> <td bgcolor=3D"#DE= E0E2" 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" cellspacin= g=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"#f= 3f3f3"> <tbody> <tr> = <td bgcolor=3D"#f3f3f3" style=3D"line-height:25px;padding:3px 5= px"><p style=3D"margin:3px 5px;line-height:30px; color:#ba352c" class=3D"ca= t"> CONTENZIOSO E PROCESSO TRIBUTARIO </p></td> </tr>= </tbody> </table> </td> = </tr> <tr> <td bgcolor=3D"#ff= ffff" 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=3D71i&h=3D1lnu8fqeit4dcbidairqg9h5rc&i=3D2e8&iw= =3D1&p=3DH787464318&s=3Dlp&sn=3D46d&z=3D14bp" style=3D"colo= r:#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/4301/img/free.png"> Processo tributario: nuove disposizioni spec= iali fino al 31 ottobre 2020 </a> </h2> <p style=3D"margin:5px"> <span styl= e=3D"color:#ba352c; text-decoration: none;">Maurizio Villani</span> </p> <p= style=3D"margin:5px">L'emergenza Coronavirus sta comportando una serie di = adattamenti per rendere possibile l'attivit=E0 processuale: in questo artic= olo analizziamo le regole che riguardano il processo tributario, che sarann= o in vigore fino al prossimo 31 ottobre.</p><br style=3D"line-height:15px">= </td> </tr> <tr> <td= bgcolor=3D"#DEE0E2" style=3D"line-height:15px"> </td> = </tr> </tbody> </table> <p align=3D"cen= ter" 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.mailmnta.com/nl/link?c=3D7cqf&d=3D71i&h=3Drshg29cgqr= vg4bo26bnf32mds&i=3D2e8&iw=3D1&p=3DH787464319&s=3Dlp&sn= =3D46d&z=3D14bq" target=3D"_blank" rel=3D"noopener"><img class=3D"align= left size-full wp-image-168390" src=3D"http://comtelematico.mailmnta.com/nl= /res/2504/newsletters/4301/img/covid_crisi_1.jpg" alt=3D"" width=3D"600" he= ight=3D"86"></a></p> <p></p> </td> </tr> <tr> = <td align=3D"center" bgcolor=3D"#DEE0E2"> <ta= ble 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 bo= rder=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 QUOT= IDIANO </p></td> </tr> </tbody> = </table> </td> </tr> = <tr> <td bgcolor=3D"#ffffff" align=3D"left" style=3D"p= adding:5px"> <h2 style=3D"line-height:1.2em; margin: 10px 5px"> <a href=3D"= http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&d=3D71i&h=3Due7j= 5sc052ec9uf7ofbvh0193&i=3D2e8&iw=3D1&p=3DH787464320&s=3Dlp&= amp;sn=3D46d&z=3D14br" style=3D"color:#014a87;text-decoration:none"> <i= mg align=3D"right" width=3D"20" height=3D"20" border=3D"0" src=3D"http://co= mtelematico.mailmnta.com/nl/res/2504/newsletters/4301/img/reserved.png"> Bo= nus sanificazione in sintesi =96 Diario quotidiano del 3 Agosto 2020 </a> <= /h2> <p style=3D"margin:5px"> <span style=3D"color:#ba352c; text-decoration= : none;">Vincenzo D'And=F2</span> </p> <p style=3D"margin:5px">Nel DQ del 3= Agosto 2020: 1) Sospensione feriale dal 1=B0 al 31 agosto 2020 NOTIZIA IN = EVIDENZA - 2) Bonus sanificazione =93in sintesi=94 3) Bonus adeguamento luo= ghi di lavoro =93in sintesi=94 4) Mercatini dell=92usato: regime forfetario= e certificazione dei corrispettivi 5) Cessione del credito IRES alla contr= ollante, via libera dal Fisco 6) Imposta di registro agevolata pro imprese = costruzione o di ristrutturazione immobiliare: condizioni da rispettare 7) = Tassazione dell=92accordo di mediazione che accerta l=92usucapione di beni = immobili 8) Diritto societario e D.Lgs. 231/2001: implicazioni in materia d= i diritto penale tributario e responsabilit=E0 amministrativa degli enti 9)= Giustizia tributaria: in primo piano 10) Commercialisti a Tridico, stop a = disagi su assegno nucleo familiare 11) Trattamenti di CIGD, CIGO e ASO: nuo= va disciplina decadenziale 12) Nuova modalit=E0 di pagamento delle prestazi= oni del Fondo di garanzia istituito</p><br style=3D"line-height:15px"></td>= </tr> <tr> <td bgco= lor=3D"#DEE0E2" style=3D"line-height:15px"> </td> </= tr> </tbody> </table> </td> = </tr> <tr> <td align=3D"center" bgcolor=3D"#DE= E0E2"> <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" bgc= olor=3D"#f3f3f3"> <tbody> <tr> = <td bgcolor=3D"#f3f3f3" style=3D"line-height:25px;pad= ding:3px 5px"><p style=3D"margin:3px 5px;line-height:30px; color:#ba352c" c= lass=3D"cat"> BONIS ADEGUAMENTO </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; margi= n: 10px 5px"> <a href=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7cqf= &d=3D71i&h=3D3ptrtg6q7aldeg4mnp7m7p7ojq&i=3D2e8&iw=3D1&= p=3DH787464321&s=3Dlp&sn=3D46d&z=3D14bs" style=3D"color:#014a87= ;text-decoration:none"> <img align=3D"right" width=3D"20" height=3D"20" bor= der=3D"0" src=3D"http://comtelematico.mailmnta.com/nl/res/2504/newsletters/= 4301/img/free.png"> Bonus adeguamento luoghi di lavoro </a> </h2> <p style= =3D"margin:5px"> <span style=3D"color:#ba352c; text-decoration: none;">Vinc= enzo D'And=F2</span> </p> <p style=3D"margin:5px">Le modalit=E0 di recupero= del bonus adeguamento dei luoghi di lavoro, a seguito dei lavori necesari = per predisporre le misure anti-Covid</p><br style=3D"line-height:15px"></td= > </tr> <tr> <td bgc= olor=3D"#DEE0E2" style=3D"line-height:15px"> </td> <= /tr> </tbody> </table> <p align=3D"center"= bgcolor=3D"#DEE0E2" style=3D"margin-top:0; 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