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MIME-Version: 1.0
Date: Wed, 29 Jul 2020 06:31:43 +0200 (CEST)
From: Commercialista Telematico <newsletter@commercialistatelematico.it>
Reply-To: newsletter@commercialistatelematico.it
To: luigi@elelserv.it
Message-ID: <mnid2m.2504.242511.7197.0.45245.c4158183811._@mn1.newsct.it>
Subject: =?windows-1252?Q?Imprenditore_agricolo_professionale,_societ=E0_agri?=
 =?windows-1252?Q?cola_e_agriturismo_dopo_la_Legge_di_Bilancio_2020?=
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[Versione web](http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&d=3D70t&h=
=3D187a1s7v5e897v4vgb6ivje0n0&i=3D2e8&iw=3D1&n=3D460&p=3DT301800627&s=3Dwv&=
sn=3D460)
[Inoltra](http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&d=3D70t&h=3Dho=
47jhb9qmtsi6btsrqkc9t1h&i=3D2e8&iw=3D1&n=3D460&p=3DT301716059&s=3Dfwdn&sn=
=3D460)
[Imprenditore agricolo professionale (IAP) Societ=E0 agricola e agriturismo=
](http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&d=3D70t&h=3D1qs3kjiu0h=
iils76b71kbp5v3r&i=3D2e8&iw=3D1&p=3DT113145259&s=3Dlp&sn=3D460&z=3D148b)   =
 =20
[Imprenditore agricolo professionale (IAP) Societ=E0 agricola e agriturismo=
](http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&d=3D70t&h=3D10o47gbr1d=
d2idbfnuvrckfuev&i=3D2e8&iw=3D1&p=3DT113145258&s=3Dlp&sn=3D460&z=3D148b)   =
 =20
Guida pratica e formulario con oltre 50 schemi di atti e facsimile personal=
izzabili  =20
L'ottava edizione di questo apprezzatissimo Manuale tiene conto delle pi=F9=
 recenti sentenze, circolari e risoluzioni ed =E8 aggiornata con le novit=
=E0 normative e fiscali di settore previste dalla Legge di bilancio 2020 (L=
egge 27 dicembre 2019, n. 160) tra cui: =93Nuova Imu=94, Irpef azzerata per=
 gli agricoltori, aiuti 4.0 alle aziende agricole, incentivi rafforzati a b=
iogas, nuove colture, vivai, status per l=92oleoturismo, sgravi ai giovani,=
 mutui a tasso 0 alle donne che investono, nuovo credito d=92imposta per ag=
evolazioni nell=92acquisto di beni.  =20
Il testo analizza il complesso delle attivit=E0 produttive di reddito agrar=
io, compresi agriturismo, vendita diretta e societ=E0 agricole, esaminando =
gli aspetti civilistici, gli adempimenti amministrativi, la gestione pratic=
a e la disciplina fiscale, che in questo settore =E8 particolarmente intric=
ata e spesso fonte di dubbi interpretativi.  =20
Corredato da un ricco formulario online, di oltre 50 schemi di atti e facsi=
mile personalizzabili, l'Opera tiene conto inoltre delle novit=E0 applicabi=
li al settore agricolo introdotte dal Decreto Cura Italia, dal Decreto Liqu=
idit=E0 e dal Decreto Rilancio come ad esempio la cassa integrazione, le in=
dennit=E0 economiche, la possibilit=E0 di ottenere finanziamenti e contribu=
ti a fondo perduto.  =20
Per questa ottava edizione =E8 garantito l=92aggiornamento online fino al 3=
0 novembre 2020.  =20
[Visualizza l'indice completo](http://comtelematico.mailmnta.com/nl/link?c=
=3D7cqf&d=3D70t&h=3D3md83ppi4vg97tf1tm0cvnu1i8&i=3D2e8&iw=3D1&p=3DT11314525=
7&s=3Dlp&sn=3D460&z=3D148c)  =20
Cinzia De Stefanis  =20
Giornalista economica, collabora con la testata Italia Oggi ed =E8 autrice =
di numerose pubblicazioni con le pi=F9 importanti Case Editrici del settore=
.  =20
Antonio Quercia  =20
Dottore commercialista e revisore legale in Bari, si occupa, in particolare=
, di consulenza aziendale e tributaria. Esplica incarichi di consulente tec=
nico presso il Tribunale di Bari. =C8 autore di testi di diritto tributario=
 e societario.  =20
Caterina Dell'Erba  =20
Consulente aziendale, collabora con riviste specializzate in materia fiscal=
e. =C8 autrice di numerose pubblicazioni nel settore fiscale e societario. =
 =20
Spedizione gratuita  =20
64,00 =80  60,80 =80    =20
[ACQUISTA ONLINE](http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&d=3D70=
t&h=3D3k0hsjmggaqih16t4o1826v9q9&i=3D2e8&iw=3D1&p=3DT113145256&s=3Dlp&sn=3D=
460&z=3D148b)    =20
Copyright =A9 2020 Maggioli SPA    =20
Ricevi questa email all'indirizzo luigi@elelserv.it perch=E9 hai dato il co=
nsenso a ricevere le nostre comunicazioni. La newsletter del COMMERCIALISTA=
 TELEMATICO rappresenta un'opportunit=E0 informativa.  =20
Se non =E8 pi=F9 di suo interesse e non desidera continuare a riceverla, pu=
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k&tit=3D) [twitter](http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&d=3D=
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r: #333333;-ms-text-size-adjust: none;font-family: Verdana, Arial, Helvetic=
a, sans-serif;min-width: 220px;" >=20
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  <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" cl=
ass=3D"backgroundm2504h7197Table" style=3D"background-color: #fcfcfc;margin=
: 0px;width: 100% !important;font-family: 'Montserrat', sans-serif;border-c=
ollapse: collapse !important;height: 100% !important;" >=20
   <tbody>=20
    <tr style=3D"font-family: 'Montserrat', sans-serif;border-collapse: col=
lapse !important;" >=20
     <td valign=3D"top" align=3D"center" class=3D"backgroundm2504h7197Td" s=
tyle=3D"padding-top: 0px;margin: 0px;color: #333333;padding-left: 12px;widt=
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f;border-collapse: collapse !important;padding-right: 12px;height: 100% !im=
portant;" >=20
      =20
      =20
      =20
       =20
       =20
       =20
       <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"600=
" class=3D"headerm2504h7197Table fixm2504h7197Table" style=3D"background-co=
lor: #fcfcfc;font-family: 'Montserrat', sans-serif;border-collapse: collaps=
e !important;" >=20
        <tbody>=20
         <tr style=3D"font-family: 'Montserrat', sans-serif;border-collapse=
: collapse !important;" >=20
          <td valign=3D"top" class=3D"headerm2504h7197Td colm2504h7197Td" s=
tyle=3D"padding-top: 6px;color: #666666;padding-left: 18px;padding-bottom: =
6px;font-size: 11px;font-family: Helvetica, Arial, sans-serif;line-height: =
14px;border-collapse: collapse !important;padding-right: 18px;text-align: l=
eft;" >=20
           =20
           <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D=
"33%" align=3D"left" class=3D"headerm2504h7197Table33" style=3D"font-family=
: 'Montserrat', sans-serif;border-collapse: collapse !important;" >=20
            <tbody>=20
             <tr style=3D"font-family: 'Montserrat', sans-serif;border-coll=
apse: collapse !important;" >=20
              <td style=3D"color: #333333;font-family: 'Montserrat', sans-s=
erif;border-collapse: collapse !important;text-align:left;" valign=3D"top" =
align=3D"left" > <a href=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7=
cqf&amp;d=3D70t&amp;h=3D19sroj7ebfc12seheoh6nogs6c&amp;i=3D2e8&amp;iw=3D1&a=
mp;n=3D460&amp;p=3DH301800627&amp;s=3Dwv&amp;sn=3D460" target=3D"_blank" st=
yle=3D"color: #666666;font-weight: normal;text-decoration: underline;font-s=
ize: 11px;font-family: Helvetica, Arial, sans-serif;line-height: 14px;" >Ve=
rsione web</a></td>=20
             </tr>=20
            </tbody>=20
           </table>=20
           =20
           <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D=
"64%" align=3D"right" class=3D"headerm2504h7197Table64" style=3D"font-famil=
y: 'Montserrat', sans-serif;border-collapse: collapse !important;" >=20
            <tbody>=20
             <tr style=3D"font-family: 'Montserrat', sans-serif;border-coll=
apse: collapse !important;" >=20
              <td style=3D"color: #333333;font-family: 'Montserrat', sans-s=
erif;border-collapse: collapse !important;text-align:right;" valign=3D"top"=
 align=3D"right" > <a href=3D"http://comtelematico.mailmnta.com/nl/link?c=
=3D7cqf&amp;d=3D70t&amp;h=3D2n6984c5liv0nsgnpksa5i0110&amp;i=3D2e8&amp;iw=
=3D1&amp;n=3D460&amp;p=3DH301716059&amp;s=3Dfwdn&amp;sn=3D460" target=3D"_b=
lank" style=3D"color: #666666;font-weight: normal;text-decoration: underlin=
e;font-size: 11px;font-family: Helvetica, Arial, sans-serif;line-height: 14=
px;" >Inoltra</a></td>=20
             </tr>=20
            </tbody>=20
           </table>=20
           </td>=20
         </tr>=20
        </tbody>=20
       </table>=20
      =20
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      =20
      <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"600"=
 class=3D"contentm2504h7197Table fixm2504h7197Table" style=3D"background-co=
lor: #fcfcfc;font-family: 'Montserrat', sans-serif;border-collapse: collaps=
e !important;" >=20
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 collapse !important;" >=20
         <td valign=3D"top" align=3D"center" class=3D"contentm2504h7197Td" =
style=3D"color: #333333;font-family: 'Montserrat', sans-serif;border-collap=
se: collapse !important;" >=20
          <div><div marginwidth=3D"0" offset=3D"0" leftmargin=3D"0" topmarg=
in=3D"0" marginheight=3D"0" style=3D"background-color: #f6f6f6; padding: 0;=
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=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"backgroundTable" style=3D"=
background-color: #f6f6f6; font-family: 'Montserrat', sans-serif; border-co=
llapse: collapse !important;">   <tbody>    <tr style=3D"font-family: 'Mont=
serrat', sans-serif; border-collapse: collapse !important;">     <td valign=
=3D"top" style=3D"color: #333333;font-family: 'Montserrat', sans-serif; bor=
der-collapse: collapse !important;" align=3D"center" >      <table border=
=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"600" class=3D"colorBgTb=
 fixTable" style=3D"background-color: #ffffff; font-family: 'Montserrat', s=
ans-serif; border-collapse: collapse !important;">       <tbody>        <tr=
 style=3D"font-family: 'Montserrat', sans-serif; border-collapse: collapse =
!important;">         <td style=3D"color: #333333;font-family: 'Montserrat'=
, sans-serif; border-collapse: collapse !important;" class=3D"headerTdLogo"=
 >          <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=
=3D"100%" align=3D"center" class=3D"logoTable" style=3D"font-family: 'Monts=
errat', sans-serif; border-collapse: collapse !important;">           <tbod=
y>            <tr style=3D"font-family: 'Montserrat', sans-serif; border-co=
llapse: collapse !important;">             <td width=3D"100" style=3D"color=
: #333333;padding: 30px 30px; font-size: 0px; font-family: 'Montserrat', sa=
ns-serif; line-height: 100%; mso-line-height-rule: exactly; border-collapse=
: collapse !important; text-align: center;" valign=3D"middle" align=3D"cent=
er" class=3D"logoTd" ><img border=3D"0" src=3D"http://comtelematico.mailmnt=
a.com/nl/res/2504/newsletters/4288/img/logo.png" alt=3D"Maggioli" width=3D"=
200" style=3D"border-width: 0px;border: 0; outline: none; margin: 0 auto; t=
ext-decoration: none; width: 100px; line-height: 100%; max-width: 100px;" c=
lass=3D"logoImg" /></td>            </tr>           </tbody>          </tab=
le> </td>        </tr>       </tbody>      </table>      <table border=3D"0=
" cellpadding=3D"0" cellspacing=3D"0" width=3D"600" class=3D"colorBgTb fixT=
able cols2img" style=3D"background-color: #ffffff; font-family: 'Montserrat=
', sans-serif; border-collapse: collapse !important;">       <tbody>       =
 <tr style=3D"font-family: 'Montserrat', sans-serif; border-collapse: colla=
pse !important;">         <td style=3D"color: #333333;padding-left: 30px; f=
ont-family: 'Montserrat', sans-serif; border-collapse: collapse !important;=
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"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"540" align=3D"center" clas=
s=3D"colorBgTb fixTable" style=3D"background-color: #ffffff; font-family: '=
Montserrat', sans-serif; border-collapse: collapse !important;">           =
<tbody>            <tr style=3D"font-family: 'Montserrat', sans-serif; bord=
er-collapse: collapse !important;">             <td valign=3D"middle" class=
=3D"contentTd" style=3D"color: #4a4c54; font-size: 14px; font-family: 'Mont=
serrat', sans-serif; line-height: 19px; border-collapse: collapse !importan=
t;">              <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" w=
idth=3D"220" style=3D"background-color: #ffffff; font-family: 'Montserrat',=
 sans-serif; border-collapse: collapse !important; border: 1px solid #ddddd=
d;" align=3D"right" class=3D"colorBgTb fixTable50">               <tbody>  =
              <tr style=3D"font-family: 'Montserrat', sans-serif; border-co=
llapse: collapse !important;">                 <td width=3D"256" valign=3D"=
middle" align=3D"center" class=3D"articleImage50" style=3D"color: #4a4c54; =
font-size: 14px; font-family: 'Montserrat', sans-serif; line-height: 19px; =
border-collapse: collapse !important;"><a href=3D"http://comtelematico.mail=
mnta.com/nl/link?c=3D7cqf&amp;d=3D70t&amp;h=3D1v4tg9gg4rc6shu7el3v1mi5tn&am=
p;i=3D2e8&amp;iw=3D1&amp;p=3DH113145259&amp;s=3Dlp&amp;sn=3D460&amp;z=3D148=
b" title=3D"Imprenditore agricolo professionale (IAP) Societ=E0 agricola e =
agriturismo" target=3D"_blank" style=3D"color: #4a4c54; text-decoration: no=
ne;" rel=3D"noopener"><img border=3D"0" src=3D"http://comtelematico.mailmnt=
a.com/nl/res/2504/newsletters/4288/img/8891642387_220.jpg" alt=3D"Imprendit=
ore agricolo professionale (IAP) Societ=E0 agricola e agriturismo" width=3D=
"220" style=3D"border-width: 0px;border: 0; outline: none; text-decoration:=
 none; line-height: 100%; max-width: 220px;" /></a></td>                </t=
r>               </tbody>              </table>              <table border=
=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"270" align=3D"left" cla=
ss=3D"colorBgTb fixTable50 txtLeft" style=3D"background-color: #ffffff; fon=
t-family: 'Montserrat', sans-serif; border-collapse: collapse !important;">=
               <tbody>                <tr style=3D"font-family: 'Montserrat=
', sans-serif; border-collapse: collapse !important;">                 <td =
style=3D"color: #1f5391; font-weight: 400; text-decoration: none; font-size=
: 20px; font-family: 'Montserrat', sans-serif; mso-line-height-rule: exactl=
y; border-collapse: collapse !important; padding-bottom: 20px; line-height:=
 28px;" class=3D"articleTitleCustom">                  <table border=3D"0" =
cellpadding=3D"0" cellspacing=3D"0" style=3D"font-family: 'Montserrat', san=
s-serif; border-collapse: collapse !important;">                   <tbody> =
                   <tr style=3D"font-family: 'Montserrat', sans-serif; bord=
er-collapse: collapse !important;">                     <td valign=3D"top" =
class=3D"articleTitleCustomText" style=3D"color: #1f5391; font-weight: 400;=
 text-decoration: none; font-size: 20px; font-family: 'Montserrat', sans-se=
rif; line-height: 24px; mso-line-height-rule: exactly; border-collapse: col=
lapse !important;"><a href=3D"http://comtelematico.mailmnta.com/nl/link?c=
=3D7cqf&amp;d=3D70t&amp;h=3Dqfphr57oo49vtpub8ns3iipcj&amp;i=3D2e8&amp;iw=3D=
1&amp;p=3DH113145258&amp;s=3Dlp&amp;sn=3D460&amp;z=3D148b" target=3D"_blank=
" style=3D"color: #1f5391; text-decoration: none;" rel=3D"noopener"><strong=
>Imprenditore agricolo professionale (IAP) Societ=E0 agricola e agriturismo=
</strong></a></td>                    </tr>                   </tbody>     =
             </table> </td>                </tr>                <tr style=
=3D"font-family: 'Montserrat', sans-serif; border-collapse: collapse !impor=
tant;">                 <td valign=3D"middle" class=3D"articleDescription "=
 style=3D"color: #4a4c54; padding-bottom: 20px; font-size: 14px; font-famil=
y: 'Montserrat', sans-serif; line-height: 19px; border-collapse: collapse !=
important;"> <p style=3D"color: #333333;font-size: 12px;line-height: 24px;p=
adding: 0px; margin: 0; text-align: left;" ><span style=3D"color: #23599f; =
font-size: 16px; line-height: 22px; font-weight: bold;">Guida pratica e for=
mulario con oltre 50 schemi di atti e facsimile personalizzabili</span><br>=
<br><span style=3D"color: #000000; font-size: 14px; line-height: 20px;">L'o=
ttava edizione di questo apprezzatissimo Manuale tiene conto delle <span st=
yle=3D"font-weight: bold;">pi=F9 recenti sentenze, circolari e risoluzioni<=
/span> ed =E8 <span style=3D"font-weight: bold;">aggiornata con le novit=E0=
 normative e fiscali di settore previste dalla Legge di bilancio 2020</span=
> (Legge 27 dicembre 2019, n. 160) tra cui: <span style=3D"font-style: ital=
ic;">=93Nuova Imu=94, Irpef azzerata per gli agricoltori, aiuti 4.0 alle az=
iende agricole, incentivi rafforzati a biogas, nuove colture, vivai, status=
 per l=92oleoturismo, sgravi ai giovani, mutui a tasso 0 alle donne che inv=
estono, nuovo credito d=92imposta per agevolazioni nell=92acquisto di beni.=
<br></span></span><br><span style=3D"color: #000000; font-size: 14px; line-=
height: 20px;">Il testo analizza<span style=3D"font-weight: bold;"> il comp=
lesso delle attivit=E0 produttive di reddito agrario</span>, compresi agrit=
urismo, vendita diretta e societ=E0 agricole, esaminando <span style=3D"fon=
t-weight: bold;">gli aspetti civilistici, gli adempimenti amministrativi, l=
a gestione pratica e la disciplina fiscale</span>, che in questo settore =
=E8 particolarmente intricata e spesso fonte di dubbi interpretativi.</span=
><br><br><span style=3D"color: #000000; font-size: 14px; line-height: 20px;=
">Corredato da un ricco formulario online, di <span style=3D"font-weight: b=
old;">oltre 50 schemi di atti e facsimile personalizzabili</span>, l'Opera&=
nbsp;tiene conto inoltre delle <span style=3D"font-weight: bold;">novit=E0 =
applicabili al settore agricolo introdotte dal Decreto Cura Italia, dal Dec=
reto Liquidit=E0 e dal Decreto Rilancio</span> come ad esempio la cassa int=
egrazione, le indennit=E0 economiche, la possibilit=E0 di ottenere finanzia=
menti e contributi a fondo perduto.</span><br><br><span style=3D"color: #00=
0000;"><span style=3D"font-size: 14px; line-height: 20px;">Per questa ottav=
a edizione </span><span style=3D"font-weight: bold;"><span style=3D"font-si=
ze: 14px; line-height: 20px;">=E8 garantito l=92aggiornamento online fino a=
l 30 novembre 2020.</span><br><br><span style=3D"text-decoration: underline=
;"><span style=3D"color: #23599f; font-size: 16px; line-height: 22px;"><a h=
ref=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70t&amp;h=
=3D12sk3d5s6o9jv9m1lklhfg85e2&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH113145257&amp=
;s=3Dlp&amp;sn=3D460&amp;z=3D148c" target=3D"_blank" rel=3D"noopener" style=
=3D"color: #23599f; text-decoration: underline;"><span style=3D"color: #000=
000;" mn-tiny-utils=3D""><span style=3D"font-weight: bold;" mn-tiny-utils=
=3D""><span style=3D"text-decoration: underline;" mn-tiny-utils=3D""><span =
style=3D"color: #23599f; font-size: 16px; line-height: 22px;" mn-tiny-utils=
=3D"">Visualizza l'indice completo</span></span></span></span></a></span></=
span><br><br></span><span style=3D"font-size: 14px; line-height: 20px;"><st=
rong>Cinzia De Stefanis</strong></span></span><br><span style=3D"font-style=
: italic; color: #000000; font-size: 14px; line-height: 20px;">Giornalista =
economica, collabora con la testata Italia Oggi ed =E8 autrice di numerose =
pubblicazioni con le pi=F9 importanti Case Editrici del settore.</span><br>=
<span style=3D"color: #000000; font-size: 14px; line-height: 20px;"><strong=
>Antonio Quercia</strong></span><br><span style=3D"font-style: italic; colo=
r: #000000; font-size: 14px; line-height: 20px;">Dottore commercialista e r=
evisore legale in Bari, si occupa, in particolare, di consulenza aziendale =
e tributaria. Esplica incarichi di consulente tecnico presso il Tribunale d=
i Bari. =C8 autore di testi di diritto tributario e societario.</span><br><=
span style=3D"color: #000000; font-size: 14px; line-height: 20px;"><strong>=
Caterina Dell'Erba</strong></span><br><span style=3D"font-style: italic; co=
lor: #000000;"><span style=3D"font-size: 14px; line-height: 20px;">Consulen=
te aziendale, collabora con riviste specializzate in materia fiscale. =C8 a=
utrice di numerose pubblicazioni nel settore fiscale e societario.</span><b=
r><br></span><span style=3D"color: #000000; font-size: 18px; line-height: 2=
2px; font-weight: bold;"><span style=3D"color: #08bd02;">Spedizione gratuit=
a</span></span></p> </td>                </tr>                <tr style=3D"=
font-family: 'Montserrat', sans-serif; border-collapse: collapse !important=
;">                 <td valign=3D"top" class=3D"articleDescription" style=
=3D"color: #4a4c54; padding-bottom: 20px; font-size: 14px; font-family: 'Mo=
ntserrat', sans-serif; line-height: 19px; border-collapse: collapse !import=
ant;">                  <table border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" width=3D"100%" style=3D"font-family: 'Montserrat', sans-serif; borde=
r-collapse: collapse !important;">                   <tbody>               =
     <tr style=3D"font-family: 'Montserrat', sans-serif; border-collapse: c=
ollapse !important;">                     <td valign=3D"top" class=3D"price=
On" style=3D"color: #565656; font-weight: 400; text-decoration: line-throug=
h; font-size: 18px; font-family: 'Montserrat', sans-serif; line-height: 19p=
x; border-collapse: collapse !important; text-align: left;">64,00 =80</td> =
                    <td valign=3D"top" class=3D"priceOff" style=3D"color: #=
00a94f; font-weight: bold; font-size: 18px; font-family: 'Montserrat', sans=
-serif; line-height: 19px; border-collapse: collapse !important; text-align=
: left;">60,80 =80</td>                    </tr>                   </tbody>=
                  </table> </td>                </tr>                <tr st=
yle=3D"font-family: 'Montserrat', sans-serif; border-collapse: collapse !im=
portant;">                 <td class=3D"readmoreCustom" style=3D"color: #4a=
4c54; font-size: 14px; font-family: 'Montserrat', sans-serif; line-height: =
19px; border-collapse: collapse !important;">                  <table borde=
r=3D"0" cellpadding=3D"0" cellspacing=3D"0" align=3D"left" class=3D"footerB=
arTable" style=3D"font-family: 'Montserrat', sans-serif; border-collapse: c=
ollapse !important;">                   <tbody>                    <tr styl=
e=3D"font-family: 'Montserrat', sans-serif; border-collapse: collapse !impo=
rtant;">                     <td valign=3D"middle" style=3D"padding-top: 15=
px;padding-left: 30px;padding-bottom: 15px;padding-right: 30px;color: #4a4c=
54; font-size: 16px; line-height: 16px; mso-line-height-rule: exactly; back=
ground-color: #00a94f; text-transform: uppercase; font-family: 'Montserrat'=
, sans-serif; border-collapse: collapse !important; text-align: center; pad=
ding: 15px 30px 15px 30px;" align=3D"center" class=3D"buttonTdCustom" ><a h=
ref=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70t&amp;h=
=3D2a1sfgtadn2gr0rqlqs6umgpg6&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH113145256&amp=
;s=3Dlp&amp;sn=3D460&amp;z=3D148b" target=3D"_blank" style=3D"color: #fffff=
f; white-space: nowrap; text-decoration: none; display: block; margin-top: =
3px; mso-line-height-rule: exactly;" rel=3D"noopener"><strong>ACQUISTA ONLI=
NE</strong></a></td>                    </tr>                   </tbody>   =
               </table> </td>                </tr>               </tbody>  =
            </table> </td>            </tr>           </tbody>          </t=
able> </td>        </tr>       </tbody>      </table>      <table border=3D=
"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"600" class=3D"colorBgTb fi=
xTable" style=3D"background-color: #ffffff; font-family: 'Montserrat', sans=
-serif; border-collapse: collapse !important;">       <tbody>        <tr st=
yle=3D"font-family: 'Montserrat', sans-serif; border-collapse: collapse !im=
portant;">         <td valign=3D"middle" style=3D"color: #333333;font-famil=
y: 'Montserrat', sans-serif; border-collapse: collapse !important;" >      =
    <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" =
class=3D"colorBgTb fixTable" style=3D"background-color: #ffffff; font-famil=
y: 'Montserrat', sans-serif; border-collapse: collapse !important;">       =
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border-collapse: collapse !important;">             <td style=3D"color: #33=
3333;font-family: 'Montserrat', sans-serif; border-collapse: collapse !impo=
rtant; line-height: 30px;" valign=3D"top" align=3D"center" height=3D"30" >&=
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actBox" style=3D"background-color: #4a4c54; font-family: 'Montserrat', sans=
-serif; border-collapse: collapse !important;">       <tbody>        <tr st=
yle=3D"font-family: 'Montserrat', sans-serif; border-collapse: collapse !im=
portant;">         <td valign=3D"top" style=3D"color: #333333;font-family: =
'Montserrat', sans-serif; border-collapse: collapse !important;" >         =
 <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"600" clas=
s=3D"fixTable" style=3D"font-family: 'Montserrat', sans-serif; border-colla=
pse: collapse !important;">           <tbody>            <tr style=3D"font-=
family: 'Montserrat', sans-serif; border-collapse: collapse !important;">  =
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f; line-height: auto; border-collapse: collapse !important;" class=3D"tdSpa=
cer" height=3D"25" >&nbsp;</td>            </tr>            <tr style=3D"fo=
nt-family: 'Montserrat', sans-serif; border-collapse: collapse !important;"=
>             <td width=3D"600" valign=3D"middle" style=3D"color: #333333;f=
ont-family: 'Montserrat', sans-serif; border-collapse: collapse !important;=
" >              <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" wi=
dth=3D"600" class=3D"fixTable" style=3D"font-family: 'Montserrat', sans-ser=
if; border-collapse: collapse !important;">               <tbody>          =
      <tr style=3D"font-family: 'Montserrat', sans-serif; border-collapse: =
collapse !important;">                 <td width=3D"100%" valign=3D"middle"=
 style=3D"padding-top: 15px;padding-left: 50px;padding-bottom: 15px;padding=
-right: 50px;color: #ffffff; font-weight: 300; font-size: 12px; font-family=
: 'Montserrat', sans-serif; line-height: 18px; border-collapse: collapse !i=
mportant; text-align: center; padding: 15px 50px 15px 50px;" class=3D"foote=
rTd colTd" ><strong>Copyright =A9 2020 Maggioli SPA</strong></td>          =
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/tr>            <tr style=3D"font-family: 'Montserrat', sans-serif; border-=
collapse: collapse !important;">             <td style=3D"color: #333333;fo=
nt-family: 'Montserrat', sans-serif; line-height: auto; border-collapse: co=
llapse !important;" class=3D"tdSpacer" height=3D"25" >&nbsp;</td>          =
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dy>      </table> </td>    </tr>   </tbody>  </table> </div></div>=20
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" class=3D"footerm2504h7197Table fixm2504h7197Table" style=3D"background-co=
lor: #fcfcfc;font-family: 'Montserrat', sans-serif;border-collapse: collaps=
e !important;" >=20
        <tbody>=20
         <tr style=3D"font-family: 'Montserrat', sans-serif;border-collapse=
: collapse !important;" >=20
          <td valign=3D"top" class=3D"footerm2504h7197Td footerm2504h7197Di=
sclaimerTd colm2504h7197Td" style=3D"padding-top: 12px;color: #666666;paddi=
ng-left: 18px;padding-bottom: 0px;font-size: 11px;font-family: Helvetica, A=
rial, sans-serif;line-height: 14px;border-collapse: collapse !important;pad=
ding-right: 18px;text-align: left;" > <span>Ricevi questa email all'indiriz=
zo luigi@elelserv.it</span><span>&nbsp;perch=E9 hai dato il consenso a rice=
vere le nostre comunicazioni.&nbsp;La newsletter del COMMERCIALISTA TELEMAT=
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a sua iscrizione o disiscriversi&nbsp;</span><a href=3D"http://comtelematic=
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lor: #fcfcfc;font-family: 'Montserrat', sans-serif;border-collapse: collaps=
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: collapse !important;" >=20
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tyle=3D"padding-top: 12px;color: #666666;padding-left: 18px;padding-bottom:=
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"48%" align=3D"left" class=3D"footerm2504h7197Table48" style=3D"font-family=
: 'Montserrat', sans-serif;border-collapse: collapse !important;" >=20
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apse: collapse !important;" >=20
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erif;border-collapse: collapse !important;text-align:left;" valign=3D"top" =
align=3D"left" > <a href=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7=
cqf&amp;d=3D70t&amp;h=3D38dhbb1dis5tn2rkb45eeck5vv&amp;i=3D2e8&amp;iw=3D1&a=
mp;p=3DH2077557214&amp;s=3Dunsub&amp;sn=3D460" target=3D"_blank" style=3D"c=
olor: #666666;font-weight: normal;text-decoration: underline;font-size: 11p=
x;font-family: Helvetica, Arial, sans-serif;line-height: 14px;" ></a></td>=
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"right" class=3D"socialm2504h7197Table" style=3D"font-family: 'Montserrat',=
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apse: collapse !important;" >=20
              <td valign=3D"middle" align=3D"right" class=3D"socialm2504h71=
97Td" style=3D"padding-top: 0px;color: #666666;padding-left: 6px;padding-bo=
ttom: 0px;font-size: 11px;font-family: Helvetica, Arial, sans-serif;line-he=
ight: 16px;border-collapse: collapse !important;text-align: right;" >Condiv=
idi:</td>=20
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lor: #666666;padding-left: 6px;padding-bottom: 0px;font-size: 11px;font-fam=
ily: Helvetica, Arial, sans-serif;line-height: 16px;border-collapse: collap=
se !important;text-align: right;" ><a href=3D"http://comtelematico.mailmnta=
.com/nl/link?c=3D7cqf&amp;d=3D70t&amp;h=3D1nf2a6ael2j4jul40ta724dcgr&amp;i=
=3D2e8&amp;iw=3D1&amp;n=3D460&amp;p=3DH2077496671&amp;s=3Dfwdn&amp;sn=3D460=
" title=3D"Forward" target=3D"_blank" style=3D"color: #666666;font-weight: =
normal;text-decoration: underline;font-size: 11px;font-family: Helvetica, A=
rial, sans-serif;line-height: 14px;" ><img src=3D"http://comtelematico.mail=
mnta.com/nl/res/2504/newsletters/4288/img/mnemailico.gif" width=3D"16" heig=
ht=3D"16" style=3D"border: 0;outline: none;text-decoration: none;border-wid=
th: 0px;line-height: 100%;" /></a> </td><td class=3D"socialm2504h7197Td" st=
yle=3D"padding-top: 0px;color: #666666;padding-left: 6px;padding-bottom: 0p=
x;font-size: 11px;font-family: Helvetica, Arial, sans-serif;line-height: 16=
px;border-collapse: collapse !important;text-align: right;" ><a href=3D"htt=
p://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70t&amp;h=3D3pn9ca0=
qefh0fp0r8nji4aiqlv&amp;i=3D2e8&amp;iw=3D1&amp;n=3D460&amp;p=3DH2077472646&=
amp;s=3Dsn&amp;sdsc=3D&amp;shimage=3D&amp;shtype=3D&amp;shurl=3D&amp;sn=3D4=
60&amp;soc=3Dfacebook&amp;tit=3D" title=3D"facebook" target=3D"_blank" styl=
e=3D"color: #666666;font-weight: normal;text-decoration: underline;font-siz=
e: 11px;font-family: Helvetica, Arial, sans-serif;line-height: 14px;" ><img=
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mnfbico.gif" width=3D"16" height=3D"16" style=3D"border: 0;outline: none;te=
xt-decoration: none;border-width: 0px;line-height: 100%;" /></a> </td><td c=
lass=3D"socialm2504h7197Td" style=3D"padding-top: 0px;color: #666666;paddin=
g-left: 6px;padding-bottom: 0px;font-size: 11px;font-family: Helvetica, Ari=
al, sans-serif;line-height: 16px;border-collapse: collapse !important;text-=
align: right;" ><a href=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7c=
qf&amp;d=3D70t&amp;h=3D58hf4nqihbpbpbkdij42pt5ga&amp;i=3D2e8&amp;iw=3D1&amp=
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ter" target=3D"_blank" style=3D"color: #666666;font-weight: normal;text-dec=
oration: underline;font-size: 11px;font-family: Helvetica, Arial, sans-seri=
f;line-height: 14px;" ><img src=3D"http://comtelematico.mailmnta.com/nl/res=
/2504/newsletters/4288/img/mntwico.gif" width=3D"16" height=3D"16" style=3D=
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t: 100%;" /></a> </td><td class=3D"socialm2504h7197Td" style=3D"padding-top=
: 0px;color: #666666;padding-left: 6px;padding-bottom: 0px;font-size: 11px;=
font-family: Helvetica, Arial, sans-serif;line-height: 16px;border-collapse=
: collapse !important;text-align: right;" ><a href=3D"http://comtelematico.=
mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70t&amp;h=3D2dd05qlg610jgjvp601bgig7v=
e&amp;i=3D2e8&amp;iw=3D1&amp;n=3D460&amp;p=3DH2077444777&amp;s=3Dsn&amp;sds=
c=3D&amp;shimage=3D&amp;shtype=3D&amp;shurl=3D&amp;sn=3D460&amp;soc=3Dgoogl=
eplus&amp;tit=3D" title=3D"google+" target=3D"_blank" style=3D"color: #6666=
66;font-weight: normal;text-decoration: underline;font-size: 11px;font-fami=
ly: Helvetica, Arial, sans-serif;line-height: 14px;" ><img src=3D"http://co=
mtelematico.mailmnta.com/nl/res/2504/newsletters/4288/img/mngpico.gif" widt=
h=3D"16" height=3D"16" style=3D"border: 0;outline: none;text-decoration: no=
ne;border-width: 0px;line-height: 100%;" /></a></td><td class=3D"socialm250=
4h7197Td" style=3D"padding-top: 0px;color: #666666;padding-left: 6px;paddin=
g-bottom: 0px;font-size: 11px;font-family: Helvetica, Arial, sans-serif;lin=
e-height: 16px;border-collapse: collapse !important;text-align: right;" ><a=
 href=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&amp;d=3D70t&amp=
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H2077441894&amp;s=3Dsn&amp;shsrc=3D&amp;shsum=3D&amp;sn=3D460&amp;soc=3Dlin=
kedin&amp;tit=3D" title=3D"linkedin" target=3D"_blank" style=3D"color: #666=
666;font-weight: normal;text-decoration: underline;font-size: 11px;font-fam=
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omtelematico.mailmnta.com/nl/res/2504/newsletters/4288/img/mnlnico.gif" wid=
th=3D"16" height=3D"16" style=3D"border: 0;outline: none;text-decoration: n=
one;border-width: 0px;line-height: 100%;" /></a></td>=20
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