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Date: Thu, 13 Aug 2026 06:35:24 +0200 (CEST)
From: Commercialista Telematico <newsletter@commercialistatelematico.it>
Reply-To: newsletter@commercialistatelematico.it
To: luigi@elelserv.it
Message-ID: <mnid2m.2504.242511.19258.0.43375.c809152070._@mn1.newsct.it>
Subject: Holding: iscriviti alla nuova edizione del Laboratorio in aula!
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Non riesci a vedere le immagini? [Visualizza nel browser] https://mn.commer=
cialistatelematico.com/nl/link?c=3D7cqf&d=3Dipq&h=3D39ett1926ctee320j4boe4g=
asg&hpl=3DCCG6883941KNE83E41O20SP0EDN20Q3GDG&i=3D2e8&iw=3D1&n=3Dbqu&p=3DT36=
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&p=3DT1626866187&s=3Dlp&sn=3Dbqu&z=3D34ij=20
Corso in Aula  =20
Laboratorio professionale sulla Holding Santarcangelo di Romagna, 19 e 20 n=
ovembre 2026
https://mn.commercialistatelematico.com/nl/link?c=3D7cqf&d=3Dipq&h=3D16fq6b=
8q1d37brekj7a19s4qis&hpl=3DCCG6883941KNE83G41PI0SRE41T20Q3GDG&i=3D2e8&iw=3D=
1&p=3DT587204556&s=3Dlp&sn=3Dbqu&z=3D34ik=20
https://mn.commercialistatelematico.com/nl/link?c=3D7cqf&d=3Dipq&h=3Dfro4rd=
i9sc1n08e7fgl0hp1pn&hpl=3DCCG6883941KNE83G41PI0SRE41T20Q3GDG&i=3D2e8&iw=3D1=
&p=3DT489359593&s=3Dlp&sn=3Dbqu&z=3D34ik=20
=E2=9C=85 Due giornate full immersion dedicate agli aspetti fiscali e non s=
olo delle Holding   =20
=F0=9F=93=85 Quando: 19 e 20 novembre 2026  =20
=F0=9F=93=8C Dove: Maggioli Academy, Santarcangelo di Romagna (RN)  =20
=F0=9F=8E=A4 Docenti: Dott. Ennio Vial, Dott.ssa Silvia Bettiol, Dott.ssa A=
driana Barea  =20
[
APPROFONDISCI=20
] https://mn.commercialistatelematico.com/nl/link?c=3D7cqf&d=3Dipq&h=3D4n0s=
c6v42pc0vm604isgmg1ln&hpl=3DCCG6883941KNE83G41PI0SRE41T20Q3GDG&i=3D2e8&iw=
=3D1&p=3DT484287278&s=3Dlp&sn=3Dbqu&z=3D34ik=20
SCONTO EARLY BOOKING FINO AL 09/11/2026  =20
Paga in 3 rate senza interessi con=20
I giornata =E2=80=93 Gioved=C3=AC 19 novembre 2026  =20
Modulo I, ore 14.15 -16.15  =20
Il conferimento a realizzo controllato a fine 2026  =20
Analisi della normativa relativa al realizzo controllato e degli interventi=
 di prassi di periodo.  =20
Modulo II, ore 16.30 =E2=80=93 18.30  =20
Recenti accertamenti in tema di holding   =20
=C3=88 abusiva la concentrazione di liquidit=C3=A0 nella holding?E=E2=80=99=
 abusiva la creazione della holding abusiva se finalizzata alla cessione de=
lle quote (note a margine della Sentenza CGT di primo grado, Bergamo, Sezio=
ne 1, Sentenza 5 febbraio 2026, n. 50)E=E2=80=99 sindacabile l=E2=80=99iscr=
izione nelle immobilizzazioni della partecipazione?Esiste il problema del s=
ottozero nelle societ=C3=A0 semplici?Evasione ed abuso perpetrate con la ho=
ldingE se (provocatoriamente) le holding italiane fossero finite, che fare?=
   =20
II giornata =E2=80=93 Venerd=C3=AC 20 novembre 2025  =20
Modulo III, ore 9.15 =E2=80=93 11.15  =20
La gestione del passaggio generazionale della holding   =20
La donazione della holding alla luce della risp. 42/2026L=E2=80=99esenzione=
 dell=E2=80=99art- 3 co. 4 ter alla luce della pi=C3=B9 recente prassi e gi=
urisprudenzaCessione agli eredi: casi di family by outOre 13.00 =E2=80=93 1=
4.30: lunch  =20
Ore 14.30 =E2=80=93 15.00: visita guidata in Maggioli Modulgrafica  =20
Modulo IV, ore 11.30 =E2=80=93 13; ore 15.00 =E2=80=93 16.30  =20
Analisi dei casi proposti dai partecipanti e dai relatori.Elaborazione di s=
imulazioni di conferimenti con fogli elettronici  =20
La quota include:  =20
Accesso al corso in aula  =20
Eventuale materiale didattico predisposto dai relatori  =20
Due coffee break  =20
Pranzo della seconda giornata  =20
Visita guidata in Maggioli Modulgrafica
Ennio Vial  =20
Dottore Commercialista in Castelfranco Veneto (Treviso), opera nel settore =
della consulenza in materia di fiscalit=C3=A0 internazionale, di operazioni=
 straordinarie, di riorganizzazione di patrimoni familiari e trust. Amminis=
tratore di Trust Company.  =20
=C3=88 relatore per molteplici enti di formazione e pubblica da oltre venti=
 anni articoli e libri per riviste ed editori del settore. Collabora con Co=
mmercialista Telematico in qualit=C3=A0 di Autore e Relatore.  =20
Silvia Bettiol  =20
Dottoressa Commercialista in Montebelluna (Treviso), si dedica alla consule=
nza in materia di fiscalit=C3=A0 internazionale, di operazioni straordinari=
e e di trust. Ha maturato una significativa esperienza in tema di comunicaz=
ione delle holding e adempimenti del trust. Procuratrice di Trust Company. =
 =20
=C3=88 relatrice e autrice per enti formativi e editori del settore. Collab=
ora con Commercialista Telematico in qualit=C3=A0 di Autrice e Relatrice.  =
=20
Adriana Barea  =20
Dottoressa Commercialista in Morgano (Treviso). Si occupa di fiscalit=C3=A0=
, contabilit=C3=A0 e bilancio.  =20
=C3=88, inoltre, dedita alla consulenza in materia di riorganizzazioni di g=
ruppi finalizzate anche al ricambio generazionale. =C3=88 relatrice e autri=
ce di pubblicazioni su temi di sua competenza.  =20
Il corso =C3=A8 aperto a tutti gli interessati e in particolare si rivolge =
a:  =20
CommercialistiConsulenti fiscaliGestori di holding
[
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ht: 34px;mso-line-height-rule: exactly;"><a href=3D"https://mn.commercialis=
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if;"><span style=3D"font-size: 32px;">Laboratorio professionale sulla Holdi=
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<td align=3D"center" style=3D"box-sizing: border-box;">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"box7" role=
=3D"presentation" width=3D"100%">
<tr>
<td style=3D"padding-bottom: 0;box-sizing: border-box;color:#202B38;text-al=
ign:left;" class=3D"after-0 rt">
<div class=3D"text font-size-s" style=3D"font-size: 14px;font-family: 'DM S=
ans', sans-serif;line-height: 21px;">
<p style=3D"padding: 0;margin: 0;">&nbsp;<br>=E2=9C=85 Due giornate full im=
mersion dedicate agli aspetti fiscali e non solo delle Holding&nbsp;<br><br=
>=F0=9F=93=85 =E2=80=8BQuando: <b>19 e 20 novembre 2026</b><br><br>=F0=9F=
=93=8C Dove: Maggioli Academy,<b>&nbsp;Santarcangelo di Romagna (RN)<br><br=
></b>=F0=9F=8E=A4 Docenti: Dott. Ennio <strong>Vial</strong>, Dott.ssa Silv=
ia <strong>Bettiol</strong>, Dott.ssa Adriana <strong>Barea</strong></p>
</div></td>
</tr>
</table></td>
</tr>
</table>
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentatio=
n" width=3D"100%">
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<td class=3D"spacer space-m" style=3D"font-size: 1px;line-height: 22px;box-=
sizing: border-box;height: 22px;">&nbsp;</td>
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<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentatio=
n" width=3D"100%">
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<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentatio=
n" style=3D"width:100%;background-color:transparent;">
<tr>
<td class=3D"button button-default" style=3D"box-sizing: border-box;"> <a style=3D"padding: 11px=
 22px;font-weight: bold;text-decoration: none;display: block;font-size: 16p=
x;line-height: 24px;mso-line-height-rule: exactly;box-sizing: border-box;bo=
rder-radius: 40px;text-transform: none;mso-border-alt: none;word-break: kee=
p-all;text-align: center;color:#FFFFFF;background-color:#48A9A6;border:2px =
solid #48A9A6;" href=3D"https://mn.commercialistatelematico.com/nl/link?c=
=3D7cqf&amp;d=3Dipq&amp;h=3D1a5gu43r4vrshcpq5s8hkcej4b&amp;hpl=3DCCG6883941=
KNE83G41PI0SRE41T20Q3GDG&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH484287278&amp;s=3D=
lp&amp;sn=3Dbqu&amp;z=3D34ik" title=3D"APPROFONDISCI" class=3D"button-m"> <=
!--[if mso]><i class=3D"msoleft" hidden>&#8195;</i><span class=3D"msomid"><=
![endif]--> APPROFONDISCI  </a> </td>
</tr>
</table></td>
</tr>
</table>
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentatio=
n" width=3D"100%">
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<td class=3D"spacer space-m" style=3D"font-size: 1px;line-height: 22px;box-=
sizing: border-box;height: 22px;">&nbsp;</td>
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</table></td>
</tr>
</table>
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"sectionOut=
er responsive" role=3D"presentation" style=3D";" width=3D"100%">
<tr>
<td style=3D"box-sizing: border-box;">
<table border=3D"0" role=3D"presentation" cellpadding=3D"0" cellspacing=3D"=
0" width=3D"660" align=3D"center" class=3D"sectionInner bordernone" style=
=3D"margin: 0 auto;">
<tr>
<td width=3D"660" style=3D"box-sizing: border-box;background-color:#FFFFFF;=
" class=3D"col col-left col-right">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentatio=
n" width=3D"100%">
<tr>
<td style=3D"padding-top: 11px;padding-left: 24px;padding-bottom: 11px;box-=
sizing: border-box;padding-right: 24px;vertical-align:middle;" class=3D"pad=
Y-m padYb-m padX-24 mobbg8"><style>
.box9 a{color:#A92A24;}</style>
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentatio=
n" width=3D"100%">
<tr>
<td align=3D"center" style=3D"box-sizing: border-box;">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"box9" role=
=3D"presentation" width=3D"100%">
<tr>
<td style=3D"padding-bottom: 0;box-sizing: border-box;color:#A92A24;text-al=
ign:center;" class=3D"after-0 rt"><h3 style=3D"padding: 0;margin: 0;font-we=
ight: bold;font-size: 21px;font-family: 'DM Serif Display', serif;line-heig=
ht: 26px;mso-line-height-rule: exactly;"><span style=3D"font-weight: bold; =
font-family: arial, 'helvetica neue', helvetica, sans-serif;">SCONTO EARLY =
BOOKING FINO AL 09/11/2026<br></span></h3></td>
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<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentatio=
n" width=3D"100%">
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<td align=3D"center" style=3D"box-sizing: border-box;">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentatio=
n" width=3D"100%">
<tr>
<td style=3D"border-top-width: 2px;padding-bottom: 22px;font-size: 0;line-h=
eight: 0;box-sizing: border-box;border-top-style: solid;border-top-color:#2=
02B38;" class=3D"divider divider-s after-m">&nbsp;</td>
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</table></td>
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.box10 a{color:#202B38;}</style>
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentatio=
n" width=3D"100%">
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<td align=3D"center" style=3D"box-sizing: border-box;">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"box10" rol=
e=3D"presentation" width=3D"100%">
<tr>
<td style=3D"padding-bottom: 0;box-sizing: border-box;color:#202B38;text-al=
ign:center;" class=3D"after-0 rt">
<div class=3D"text font-size-m" style=3D"font-size: 16px;font-family: 'DM S=
ans', sans-serif;line-height: 24px;">
Paga in 3 rate senza interessi con <img src=3D"https://mn.commercialistatel=
ematico.com/nl/res/2504/newsletters/12126/img/untitled_1_.png" width=3D"41"=
 height=3D"13" style=3D"border: 0;outline: none;display: inline;text-decora=
tion: none;">
</div></td>
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</table></td>
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er responsive" role=3D"presentation" style=3D";" width=3D"100%">
<tr>
<td style=3D"box-sizing: border-box;">
<table border=3D"0" role=3D"presentation" cellpadding=3D"0" cellspacing=3D"=
0" width=3D"660" align=3D"center" class=3D"sectionInner bordernone" style=
=3D"margin: 0 auto;">
<tr>
<td width=3D"660" style=3D"box-sizing: border-box;background-color:#FFFFFF;=
" class=3D"col col-left col-right">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentatio=
n" width=3D"100%">
<tr>
<td style=3D"padding-top: 11px;padding-left: 24px;padding-bottom: 11px;box-=
sizing: border-box;padding-right: 24px;vertical-align:middle;" class=3D"pad=
Y-m padYb-m padX-24 mobbg11">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentatio=
n" width=3D"100%">
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<td align=3D"center" style=3D"box-sizing: border-box;">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentatio=
n" width=3D"100%">
<tr>
<td align=3D"center" class=3D"block-img after-0" style=3D"padding-bottom: 0=
;box-sizing: border-box;"><img src=3D"https://mn.commercialistatelematico.c=
om/nl/res/2504/newsletters/12126/img/formazione_online_programma_dem_600_x_=
40_2__w600_h40.png" alt=3D"" width=3D"600" style=3D"border: 0;outline: none=
;display: block;text-decoration: none;border-radius:6px;;max-width:600px" h=
eight=3D"40"></td>
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<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"sectionOut=
er responsive" role=3D"presentation" style=3D";" width=3D"100%">
<tr>
<td style=3D"box-sizing: border-box;">
<table border=3D"0" role=3D"presentation" cellpadding=3D"0" cellspacing=3D"=
0" width=3D"660" align=3D"center" class=3D"sectionInner bordernone" style=
=3D"margin: 0 auto;">
<tr>
<td width=3D"660" style=3D"box-sizing: border-box;background-color:#FFFFFF;=
" class=3D"col col-left col-right">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentatio=
n" width=3D"100%">
<tr>
<td style=3D"padding-top: 11px;padding-left: 24px;padding-bottom: 11px;box-=
sizing: border-box;padding-right: 24px;vertical-align:middle;" class=3D"pad=
Y-m padYb-m padX-24 mobbg12"><style>
.box13 a{color:#202B38;}</style>
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentatio=
n" width=3D"100%">
<tr>
<td align=3D"center" style=3D"box-sizing: border-box;">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"box13" rol=
e=3D"presentation" width=3D"100%">
<tr>
<td style=3D"padding-bottom: 0;box-sizing: border-box;color:#202B38;text-al=
ign:left;" class=3D"after-0 rt">
<div class=3D"text font-size-s" style=3D"font-size: 14px;font-family: 'DM S=
ans', sans-serif;line-height: 21px;">
<p style=3D"padding: 0;box-sizing: border-box; margin: 0px 0px 15px; color:=
 #43454b; font-family: 'Source Sans Pro', HelveticaNeue-Light, 'Helvetica N=
eue Light', 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif=
; background-color: #ffffff;"><span style=3D"box-sizing: border-box; color:=
 #d32210;"><span style=3D"box-sizing: border-box; font-weight: 600;">I gior=
nata =E2=80=93 Gioved=C3=AC 19 novembre 2026</span></span></p>
<p style=3D"padding: 0;box-sizing: border-box; margin: 0px 0px 15px; color:=
 #43454b; font-family: 'Source Sans Pro', HelveticaNeue-Light, 'Helvetica N=
eue Light', 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif=
; background-color: #ffffff;"><span style=3D"box-sizing: border-box; font-w=
eight: 600;">Modulo I, ore 14.15 -16.15<br style=3D"box-sizing: border-box;=
"></span><span style=3D"box-sizing: border-box; font-weight: 600;">Il confe=
rimento a realizzo controllato a fine 2026<br style=3D"box-sizing: border-b=
ox;"></span><span style=3D"box-sizing: border-box;">Analisi della normativa=
 relativa al realizzo controllato e degli interventi di prassi di periodo.<=
/span></p>
<p style=3D"padding: 0;box-sizing: border-box; margin: 0px 0px 15px; color:=
 #43454b; font-family: 'Source Sans Pro', HelveticaNeue-Light, 'Helvetica N=
eue Light', 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif=
; background-color: #ffffff;"><span style=3D"box-sizing: border-box; font-w=
eight: 600;">Modulo II, ore 16.30 =E2=80=93 18.30<br style=3D"box-sizing: b=
order-box;"></span><span style=3D"box-sizing: border-box; font-weight: 600;=
">Recenti accertamenti in tema di holding&nbsp;</span></p>
<ul style=3D"box-sizing: border-box; margin: 0px 0px 1.41575em 3em; padding=
: 0px; list-style: disc; color: #43454b; font-family: 'Source Sans Pro', He=
lveticaNeue-Light, 'Helvetica Neue Light', 'Helvetica Neue', Helvetica, Ari=
al, 'Lucida Grande', sans-serif; background-color: #ffffff;">
<li style=3D"box-sizing: border-box; list-style-type: none;">
<ul style=3D"box-sizing: border-box; margin: 0px 0px 0px 1em; padding: 0px;=
 list-style: disc;">
<li aria-level=3D"1" style=3D"box-sizing: border-box;"><span style=3D"box-s=
izing: border-box;">=C3=88 abusiva la concentrazione di liquidit=C3=A0 nell=
a holding?</span></li>
<li aria-level=3D"1" style=3D"box-sizing: border-box;"><span style=3D"box-s=
izing: border-box;">E=E2=80=99 abusiva la creazione della holding abusiva s=
e finalizzata alla cessione delle quote (note a margine della Sentenza CGT =
di primo grado, Bergamo, Sezione 1, Sentenza 5 febbraio 2026, n. 50)</span>=
</li>
<li aria-level=3D"1" style=3D"box-sizing: border-box;"><span style=3D"box-s=
izing: border-box;">E=E2=80=99 sindacabile l=E2=80=99iscrizione nelle immob=
ilizzazioni della partecipazione?</span></li>
<li aria-level=3D"1" style=3D"box-sizing: border-box;"><span style=3D"box-s=
izing: border-box;">Esiste il problema del sottozero nelle societ=C3=A0 sem=
plici?</span></li>
<li aria-level=3D"1" style=3D"box-sizing: border-box;"><span style=3D"box-s=
izing: border-box;">Evasione ed abuso perpetrate con la holding</span></li>
<li aria-level=3D"1" style=3D"box-sizing: border-box;"><span style=3D"box-s=
izing: border-box;">E se (provocatoriamente) le holding italiane fossero fi=
nite, che fare?</span></li>
</ul></li>
</ul>
<p style=3D"padding: 0;box-sizing: border-box; margin: 0px 0px 15px; color:=
 #43454b; font-family: 'Source Sans Pro', HelveticaNeue-Light, 'Helvetica N=
eue Light', 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif=
; background-color: #ffffff;">&nbsp;</p>
<p style=3D"padding: 0;box-sizing: border-box; margin: 0px 0px 15px; color:=
 #43454b; font-family: 'Source Sans Pro', HelveticaNeue-Light, 'Helvetica N=
eue Light', 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif=
; background-color: #ffffff;"><span style=3D"box-sizing: border-box; color:=
 #d32210;"><span style=3D"box-sizing: border-box; font-weight: 600;">II gio=
rnata =E2=80=93 Venerd=C3=AC 20 novembre 2025</span></span></p>
<p style=3D"padding: 0;box-sizing: border-box; margin: 0px 0px 15px; color:=
 #43454b; font-family: 'Source Sans Pro', HelveticaNeue-Light, 'Helvetica N=
eue Light', 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif=
; background-color: #ffffff;"><span style=3D"box-sizing: border-box; font-w=
eight: 600;">Modulo III, ore 9.15 =E2=80=93 11.15<br style=3D"box-sizing: b=
order-box;"></span><span style=3D"box-sizing: border-box; font-weight: 600;=
">La gestione del passaggio generazionale della holding&nbsp;</span></p>
<ul style=3D"box-sizing: border-box; margin: 0px 0px 1.41575em 3em; padding=
: 0px; list-style: disc; color: #43454b; font-family: 'Source Sans Pro', He=
lveticaNeue-Light, 'Helvetica Neue Light', 'Helvetica Neue', Helvetica, Ari=
al, 'Lucida Grande', sans-serif; background-color: #ffffff;">
<li aria-level=3D"1" style=3D"box-sizing: border-box;"><span style=3D"box-s=
izing: border-box;">La donazione della holding alla luce della risp. 42/202=
6</span></li>
<li aria-level=3D"1" style=3D"box-sizing: border-box;"><span style=3D"box-s=
izing: border-box;">L=E2=80=99esenzione dell=E2=80=99art- 3 co. 4 ter alla =
luce della pi=C3=B9 recente prassi e giurisprudenza</span></li>
<li aria-level=3D"1" style=3D"box-sizing: border-box;"><span style=3D"box-s=
izing: border-box;">Cessione agli eredi: casi di family by out</span></li>
</ul>
<p style=3D"padding: 0;box-sizing: border-box; margin: 0px 0px 15px; color:=
 #43454b; font-family: 'Source Sans Pro', HelveticaNeue-Light, 'Helvetica N=
eue Light', 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif=
; background-color: #ffffff;"><span style=3D"box-sizing: border-box; font-w=
eight: 600;">Ore 13.00 =E2=80=93 14.30: lunch</span></p>
<p style=3D"padding: 0;box-sizing: border-box; margin: 0px 0px 15px; color:=
 #43454b; font-family: 'Source Sans Pro', HelveticaNeue-Light, 'Helvetica N=
eue Light', 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif=
; background-color: #ffffff;"><span style=3D"box-sizing: border-box; font-w=
eight: 600;">Ore 14.30 =E2=80=93 15.00: <span style=3D"color: #d32210;">vis=
ita guidata in Maggioli Modulgrafica</span></span></p>
<p style=3D"padding: 0;box-sizing: border-box; margin: 0px 0px 15px; color:=
 #43454b; font-family: 'Source Sans Pro', HelveticaNeue-Light, 'Helvetica N=
eue Light', 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif=
; background-color: #ffffff;"><span style=3D"box-sizing: border-box; font-w=
eight: 600;">Modulo IV, ore 11.30 =E2=80=93 13; ore 15.00 =E2=80=93 16.30</=
span></p>
<ul style=3D"box-sizing: border-box; margin: 0px 0px 1.41575em 3em; padding=
: 0px; list-style: disc; color: #43454b; font-family: 'Source Sans Pro', He=
lveticaNeue-Light, 'Helvetica Neue Light', 'Helvetica Neue', Helvetica, Ari=
al, 'Lucida Grande', sans-serif; background-color: #ffffff;">
<li aria-level=3D"1" style=3D"box-sizing: border-box;"><span style=3D"box-s=
izing: border-box;">Analisi dei casi proposti dai partecipanti e dai relato=
ri.</span></li>
<li aria-level=3D"1" style=3D"box-sizing: border-box;"><span style=3D"box-s=
izing: border-box;">Elaborazione di simulazioni di conferimenti con fogli e=
lettronici<br>&nbsp;</span></li>
</ul>
<p style=3D"padding: 0;margin: 0;"><span style=3D"box-sizing: border-box; f=
ont-weight: bold; font-size: 16px; line-height: 22px; color: #d32210;">La q=
uota include:</span></p>
<ul>
<li><span style=3D"box-sizing: border-box;">Accesso al corso in aula<br></s=
pan></li>
<li><span style=3D"box-sizing: border-box;">Eventuale materiale didattico p=
redisposto dai relatori<br></span></li>
<li><span style=3D"box-sizing: border-box;">Due coffee break<br></span></li=
>
<li><span style=3D"box-sizing: border-box;">Pranzo della seconda giornata<b=
r></span></li>
<li><span style=3D"box-sizing: border-box;">Visita guidata in Maggioli Modu=
lgrafica</span></li>
</ul>
</div></td>
</tr>
</table></td>
</tr>
</table></td>
</tr>
</table></td>
</tr>
</table></td>
</tr>
</table>
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"sectionOut=
er responsive" role=3D"presentation" style=3D";" width=3D"100%">
<tr>
<td style=3D"box-sizing: border-box;">
<table border=3D"0" role=3D"presentation" cellpadding=3D"0" cellspacing=3D"=
0" width=3D"660" align=3D"center" class=3D"sectionInner bordernone" style=
=3D"margin: 0 auto;">
<tr>
<td width=3D"660" style=3D"box-sizing: border-box;background-color:#FFFFFF;=
" class=3D"col col-left col-right">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentatio=
n" width=3D"100%">
<tr>
<td style=3D"padding-top: 11px;padding-left: 24px;padding-bottom: 11px;box-=
sizing: border-box;padding-right: 24px;vertical-align:middle;" class=3D"pad=
Y-m padYb-m padX-24 mobbg14">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentatio=
n" width=3D"100%">
<tr>
<td align=3D"center" style=3D"box-sizing: border-box;">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentatio=
n" width=3D"100%">
<tr>
<td align=3D"center" class=3D"block-img after-0" style=3D"padding-bottom: 0=
;box-sizing: border-box;"><img src=3D"https://mn.commercialistatelematico.c=
om/nl/res/2504/newsletters/12126/img/formazione_online_relatori_dem_600_x_4=
0_1__w600_h40.png" alt=3D"" width=3D"600" style=3D"border: 0;outline: none;=
display: block;text-decoration: none;border-radius:6px;;max-width:600px" he=
ight=3D"40"></td>
</tr>
</table></td>
</tr>
</table>
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentatio=
n" width=3D"100%">
<tr>
<td class=3D"spacer space-m" style=3D"font-size: 1px;line-height: 22px;box-=
sizing: border-box;height: 22px;">&nbsp;</td>
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</table> <style>
.box15 a{color:#202B38;}</style>
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentatio=
n" width=3D"100%">
<tr>
<td align=3D"center" style=3D"box-sizing: border-box;">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"box15" rol=
e=3D"presentation" width=3D"100%">
<tr>
<td style=3D"padding-bottom: 8px;box-sizing: border-box;color:#202B38;text-=
align:left;" class=3D"after-xs rt">
<div class=3D"text font-size-s" style=3D"font-size: 14px;font-family: 'DM S=
ans', sans-serif;line-height: 21px;">
<p style=3D"padding: 0;box-sizing: border-box; margin: 0px 0px 15px; color:=
 #43454b; font-family: 'Source Sans Pro', HelveticaNeue-Light, 'Helvetica N=
eue Light', 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif=
; background-color: #ffffff;"><span style=3D"box-sizing: border-box; font-w=
eight: 600;">Ennio Vial<br></span>Dottore Commercialista in Castelfranco Ve=
neto (Treviso), opera nel settore della consulenza in materia di fiscalit=
=C3=A0 internazionale, di operazioni straordinarie, di riorganizzazione di =
patrimoni familiari e trust. Amministratore di Trust Company.<br>=C3=88 rel=
atore per molteplici enti di formazione e pubblica da oltre venti anni arti=
coli e libri per riviste ed editori del settore. Collabora con Commercialis=
ta Telematico in qualit=C3=A0 di Autore e Relatore.</p>
<p style=3D"padding: 0;box-sizing: border-box; margin: 0px 0px 15px; color:=
 #43454b; font-family: 'Source Sans Pro', HelveticaNeue-Light, 'Helvetica N=
eue Light', 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif=
; background-color: #ffffff;"><span style=3D"box-sizing: border-box; font-w=
eight: 600;">Silvia Bettiol<br></span>Dottoressa Commercialista in Montebel=
luna (Treviso), si dedica alla consulenza in materia di fiscalit=C3=A0 inte=
rnazionale, di operazioni straordinarie e di trust. Ha maturato una signifi=
cativa esperienza in tema di comunicazione delle holding e adempimenti del =
trust. Procuratrice di Trust Company.<br>=C3=88 relatrice e autrice per ent=
i formativi e editori del settore. Collabora con Commercialista Telematico =
in qualit=C3=A0 di Autrice e Relatrice.</p>
<p style=3D"padding: 0;box-sizing: border-box; margin: 0px 0px 15px; color:=
 #43454b; font-family: 'Source Sans Pro', HelveticaNeue-Light, 'Helvetica N=
eue Light', 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif=
; background-color: #ffffff;"><span style=3D"box-sizing: border-box; font-w=
eight: 600;">Adriana Barea<br></span>Dottoressa Commercialista in Morgano (=
Treviso). Si occupa di fiscalit=C3=A0, contabilit=C3=A0 e bilancio.<br>=C3=
=88, inoltre, dedita alla consulenza in materia di riorganizzazioni di grup=
pi finalizzate anche al ricambio generazionale. =C3=88 relatrice e autrice =
di pubblicazioni su temi di sua competenza.</p>
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n" width=3D"100%">
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<td class=3D"spacer space-m" style=3D"font-size: 1px;line-height: 22px;box-=
sizing: border-box;height: 22px;">&nbsp;</td>
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;box-sizing: border-box;"><img src=3D"https://mn.commercialistatelematico.c=
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<br>Il corso =C3=A8 aperto a tutti gli interessati e in particolare si rivo=
lge a:<br>
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<li>Commercialisti</li>
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