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Return-Path: bounce-back.mnid2m.2504.242511.7207.0.20476.c103575619._@mn1.newsabbonati.it Received: from mx151.201.newsabbonati.it (mx151.201.newsabbonati.it [46.29.201.151]) by mail.planetline.it with ESMTP ; Thu, 30 Jul 2020 07:31:06 +0200 DKIM-Signature: q=dns/txt; a=rsa-sha256; b=TnfTpIl8Mye1EeLz92s8DgIxEdTXX0o/pTH/8OVIHp8D4foaD6xwaRmqBDkxBSLkOfEaK0OmOvat2yuyq34yRcJ1irgQrrKZ49Ce2XyvJW3sUrUVra1VqY0ggm8189c03Osi0HdlFT6m9Mup09JlazyS3WadiGtcCNO6Qa+IrFIUbBqsf3mMSPmG2R9Nq6TxLLLfDB5XlZh4IfopXKUsIKMkVmXjz8xOCqIPNfUU2YYFkSiZz8Rfa6GziMcz8w1RNRVLrraNMNDhkXz56Ptinf8QdtlxlU9n9sKkS8B2VirQaNvdfwRBb57EFF/V3qXy4/rQGX2ydmfBeM6mHQxHvg==; c=relaxed/relaxed; s=mn2504201901311053; d=commercialistatelematico.it; t=1596087064; v=1; bh=PNZjyiSxwX0PLP9daHtxMLqWkc892tWh2t6yc9ISKvw=; 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=dSBIAb7U4C4SadrJZtjbf+5IeUlwdDhnYhhe4r6VEl5CnQxcYnQ3rY1Bb3WOBmsinMlhhoP+6oVN4zocyiIK6EuVx+j0UjQQ+dGnmi4gkdbF9U62SpyF3BaLX7Z7yVNEwCQl3LR4pA+sI8/Kw7G64Mpt0nV0CcA3Vq2ZN9/cN4emEgiPrPDAxZSLP40MwU4HjwlWhxKbUn3XojLTX/EzY7we4UH1qwY+++9b7QocdaHpdagkZZlaBPF0V93bp5zilw+I5vQgj+mgjGOSbRB6WayyQuL2FfRY7Fn61TyFSbOUd1akyxjWErCEQ5zSWKSjmQevu82PlosjN++OLjzDhg==; c=relaxed/relaxed; s=20150326minfabb; d=newsabbonati.it; t=1596087064; v=1; bh=PNZjyiSxwX0PLP9daHtxMLqWkc892tWh2t6yc9ISKvw=; h=from:from:to:to:subject:subject:date:reply-to:message-id:mime-version:content-type:list-unsubscribe; i=@newsabbonati.it; Date: Thu, 30 Jul 2020 07:31:04 +0200 (CEST) From: Commercialista Telematico <newsletter@commercialistatelematico.it> Reply-To: newsletter@commercialistatelematico.com To: luigi@elelserv.it Message-ID: <mnid2m.2504.242511.7207.0.20476.c103575619._@mn1.newsabbonati.it> Subject: Scambio di partecipazioni mediante conferimento Content-Type: text/html; charset=windows-1252 Content-Transfer-Encoding: quoted-printable X-Return-Path: bounce-back.mnid2m.2504.242511.7207.0.20476.c103575619._@mn1.newsabbonati.it X-Sender: bounce-back.mnid2m.2504.242511.7207.0.20476.c103575619._@mn1.newsabbonati.it X-MNSubjectCharset: windows-1252 X-MNBodyCharset: windows-1252 List-Unsubscribe: <mailto:bounce-back.mnid2lu.2504.242511.7207.0.20476.c103575619._@mn1.newsabbonati.it> Feedback-ID: 2504.mn1:B:mn1.newsabbonati.it X-Complaints-To: abuse@newsabbonati.it X-GatewayId: bounce-back.mnid2m.2504.242511.7207.0.20476.c103575619._=3.rkq2jujc2mat7v6qw2aqh2fpz7y3slxvswunibq@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>Scambio di partecipazioni mediante conferimento</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=3D717&h=3D126cakici7mpb6drlq4rnrukav&i=3D2e8&= iw=3D1&p=3DH113145257&s=3Dlp&sn=3D466&z=3D149j" 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=3D717&h=3D23po3f4457a9= g81dkncrd92pk9&i=3D2e8&iw=3D1&p=3DH113145256&s=3Dlp&sn= =3D466&z=3D149k" 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=3D717&h=3D159poimvbrhittvgm5ih0rkbol&i=3D2e8&= iw=3D1&p=3DH113145255&s=3Dlp&sn=3D466&z=3D149i" 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&d=3D717&h=3Dm1aqti= kd7nrle1lhnjoaekcvl&i=3D2e8&iw=3D1&p=3DH113145254&s=3Dlp&am= p;sn=3D466&z=3D149l" 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=3D717&h=3D20gvk6t131meardd7a9qevosgl&i=3D2e8&a= mp;iw=3D1&p=3DH113145253&s=3Dlp&sn=3D466&z=3D149m" style=3D= "color:#014a87;text-decoration:none">Anche Banca d=92Italia sconsiglia l=92= erogazione di dividendi</a></h2><p class=3D"newsbody" style=3D"margin:5px;"= >In linea con le raccomandazioni Bce per le banche di rilevanza euroopea, a= nche la Banca d=92Italia ha esteso fino a fine anno 2020 l=92invito a non e= rogare dividendi in contanti sugli esercizi 2019 e 2020 e a non effettuare = riacquisti di azioni per gli istituti minori sotto la vigilanza diretta di = BankItalia. Alle banche minori viene, inoltre, anche raccomandata estrema p= rudenza fino al primo gennaio 2021 sulle politiche di remunerazione variabi= le del management.<br style=3D"line-height:15px"></p></td> = </tr> <tr> <td bgcolor=3D"#ffffff" a= lign=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" style=3D"line-he= ight: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=3D717&h=3D183sip0nnft= pdmhdnr2la5eebr&i=3D2e8&iw=3D1&p=3DH113145252&s=3Dlp&sn= =3D466&z=3D149n" style=3D"color:#014a87;text-decoration:none">Garanzia = Italia: erogazioni arrivate a 10 miliardi di euro</a></h2><p class=3D"newsb= ody" style=3D"margin:5px;">Nel primo semestre del 2020, anche per far front= e all'emergenza da Covid-19, Sace ha mobilitato risorse complessive per 20 = miliardi a favore delle imprese italiane. Nel dettaglio, le risorse a soste= gno di export e internazionalizzazione sono pari ad 11 miliardi, con un aum= ento del 37% rispetto al 2019, mentre con l'operazione "Garanzia Italia" (n= ata espressamente per le esigenze post crisi sanitaria) alla data del 30 gi= ugno erano stati garantiti 8 miliardi. Sace ha anche comunicato che le somm= e per Garanzia Italia hanno superato i 10 miliardi al 23 luglio. (Fonte Dat= i Sace Simest)<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-hei= ght:5px"> </td> </tr> </tbody> = </table> </td> </tr> <tr> = <td align=3D"center" bgcolor=3D"#DEE0E2"> <table widt= h=3D"598" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" bgcolor=3D"#ffff= ff"> <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"> PARTECIPAZIONI SOCI= ETARIE </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=3D717&h=3D3kfo= nov11fdf29kqncmo569usu&i=3D2e8&iw=3D1&p=3DH113145251&s=3Dlp= &sn=3D466&z=3D149o" 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/4294/img/reserved.png"> S= cambio di partecipazioni mediante conferimento </a> </h2> <p style=3D"margi= n:5px"> <span style=3D"color:#ba352c; text-decoration: none;">Paolo Parisi<= /span> </p> <p style=3D"margin:5px">Scambio di partecipazioni: cosa comport= a dal punto di vista civilistico nonch=E9 fiscale. Partendo da un=92analisi= del disposto dell=92art. 177 del TUIR, mettiamo a fuoco le differenze tra = scambio per conferimento e scambio mediante permuta tramite alcuni esempi p= ratici.</p><br style=3D"line-height:15px"></td> </tr> = <tr> <td bgcolor=3D"#DEE0E2" style=3D"lin= e-height:15px"> </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"> ACE (AIUTO ALL= A CRESCITA ECONOMICA) </p></td> </tr> = </tbody> </table> </td> </tr> = <tr> <td bgcolor=3D"#ffffff" align=3D"l= eft" style=3D"padding:5px"> <h2 style=3D"line-height:1.2em; margin: 10px 5p= x"> <a href=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&d=3D7= 17&h=3Dvdea4c8hjcpekr9sufq1a6ng4&i=3D2e8&iw=3D1&p=3DH787464= 315&s=3Dlp&sn=3D466&z=3D149p" style=3D"color:#014a87;text-decor= ation:none"> <img align=3D"right" width=3D"20" height=3D"20" border=3D"0" s= rc=3D"http://comtelematico.mailmnta.com/nl/res/2504/newsletters/4294/img/re= served.png"> Modello Redditi 2020: il calcolo dell=92agevolazione ACE per i= soggetti IRPEF </a> </h2> <p style=3D"margin:5px"> <span style=3D"color:#b= a352c; text-decoration: none;">Celeste Vivenzi</span> </p> <p style=3D"marg= in:5px">La legge di Bilancio 2020 ha reintrodotto l=92ACE (Aiuto alla Cresc= ita Economica), ma con quali caratteristiche? Cosa cambia nel calcolo dell= =92ACE per l=92anno d=92imposta 2019? Soffermiamoci sulle modalit=E0 per i = soggetti IRPEF.</p><br style=3D"line-height:15px"></td> <= /tr> <tr> <td bgcolor=3D"#DEE0E2" styl= e=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=3D717&h=3D= 1npo182k1k0bm3om6709s09ld4&i=3D2e8&iw=3D1&p=3DH787464316&s= =3Dlp&sn=3D466&z=3D149i"><img class=3D"alignleft size-full wp-image= -173624" src=3D"http://comtelematico.mailmnta.com/nl/res/2504/newsletters/4= 294/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" 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"> CONTRIBUTI A FONDO = PERDUTO </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=3D717&h=3D1b1= 4fdsbg7d84emnlgt07mjloa&i=3D2e8&iw=3D1&p=3DH787464317&s=3Dl= p&sn=3D466&z=3D149q" 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/4294/img/reserved.png"> = DL Rilancio: nuovo contributo a fondo perduto per i settori ricreativo e de= ll=92intrattenimento </a> </h2> <p style=3D"margin:5px"> <span style=3D"col= or:#ba352c; text-decoration: none;">Gianfranco Antico</span> </p> <p style= =3D"margin:5px">Il Decreto Rilancio ha istituito un contributo a fondo perd= uto anche per i settori ricreativo e dell=92intrattenimento, anch=92essi vi= ttime della crisi economica da emergenza sanitaria da Covid-19. Il limite d= i tale contributo =E8 di 5 milioni per il 2020. In attesa del decreto del M= EF che dovr=E0 far luce su criteri e modalit=E0 di applicazione della norma= facciamo il punto della situazione su tale contributo.</p><br style=3D"lin= e-height:15px"></td> </tr> <tr> = <td bgcolor=3D"#DEE0E2" style=3D"line-height:15px"> </td> = </tr> </tbody> </table> = </td> </tr> <tr> <td align=3D"ce= nter" 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" c= ellspacing=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:30= px; color:#ba352c" class=3D"cat"> IVA </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=3D717&h=3D2sbb3s14be6c5657blivigaeta&i=3D2e8&iw= =3D1&p=3DH787464318&s=3Dlp&sn=3D466&z=3D149r" 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/4294/img/free.png"> Splafonamento dell=92IVA: la detrazione non = pu=F2 precedere il versamento </a> </h2> <p style=3D"margin:5px"> <span sty= le=3D"color:#ba352c; text-decoration: none;">Gianfranco Costa</span> </p> <= p style=3D"margin:5px">Un caso di splafonamento IVA: la Cassazione si espri= me su come procedere alla regolarizzazione della violazione.</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; margi= n-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=3D71= 7&h=3D62fog8cgc6rnooan8dulptggq&i=3D2e8&iw=3D1&p=3DH7874643= 19&s=3Dlp&sn=3D466&z=3D149s" target=3D"_blank" rel=3D"noopener"= ><img class=3D"alignleft size-full wp-image-168390" src=3D"http://comtelema= tico.mailmnta.com/nl/res/2504/newsletters/4294/img/covid_crisi_1.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" cell= spacing=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"> SUPERBONUS 110% </p></td> </tr> = </tbody> </table> </td> </t= r> <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=3D717&h=3D2adp58urc417tttt97nlvcbfrn&i=3D2e8&iw=3D1&p=3DH= 787464320&s=3Dlp&sn=3D466&z=3D149t" 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/429= 4/img/free.png"> Superbonus 110%: Decreto Requisiti Tecnici e Decreto Assev= erazioni </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:5p= x">Superbonus del 110%: Il Mise in audizione parlamentare anticipa i DM att= uativi: Decreto requisiti tecnici e Decreto Asseverazioni (firmato il 29 lu= glio 2020).</p><br style=3D"line-height:15px"></td> </tr>= <tr> <td bgcolor=3D"#DEE0E2" style=3D= "line-height:15px"> </td> </tr> </t= body> </table> </td> </tr> <tr>= <td align=3D"center" bgcolor=3D"#DEE0E2"> <= table width=3D"598" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" bgcolo= r=3D"#ffffff"> <tbody> <tr> = <td bgcolor=3D"#ffffff" align=3D"left"> <table b= order=3D"0" cellpadding=3D"0" cellspacing=3D"0" bgcolor=3D"#f3f3f3"> = <tbody> <tr> <t= d 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 Q= UOTIDIANO </p></td> </tr> </tbod= y> </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 hre= f=3D"http://comtelematico.mailmnta.com/nl/link?c=3D7cqf&d=3D717&h= =3D2ltqtkad08j8inaanpgh199iu3&i=3D2e8&iw=3D1&p=3DH787464321&= ;s=3Dlp&sn=3D466&z=3D149u" 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/4294/img/reserved.= png"> Via libera al pagamento delle spese deducibili con il cellulare o epa= yment =96 Diario Quotidiano del 30 Luglio 2020 </a> </h2> <p style=3D"margi= n:5px"> <span style=3D"color:#ba352c; text-decoration: none;">Vincenzo D'An= d=F2</span> </p> <p style=3D"margin:5px">Nel DQ del 30 Luglio 2020: 1) Agri= coltura: la produzione e vendita di marmellata non fruisce del regime speci= ale Iva 2) Iva: ufficiale la proroga dello split payment al 2023 3) Covid-1= 9 =96 FIS: non sussistenza dell=92obbligo dell=92accordo sindacale 4) Covid= -19: prorogato stato d=92emergenza al 15 ottobre 2020 5) Conservazione dei = documenti informatici e gestione dell=92identit=E0 digitale: novit=E0 nel D= l semplificazioni 6) Nozione di mercato regolamentato ai fini delle imposte= sui redditi: on line la bozza circolare Ade 7) Statuto del contribuente, c= arta straccia da 20 anni, nota della Fondazione Commercialisti 8) Crediti d= i imposta per il cinema: pubblicati quattro decreti del Mibact NOTIZIA IN E= VIDENZA - 9) Via libera al pagamento delle spese deducibili con il cellular= e, ecco cosa il contribuente deve esibire e conservare 10) Superbonus del 1= 10%: Mise in audizione parlamentare anticipa i DM attuativi </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; 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