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overflow:hidden; visibility:hidden; mso-hide:all;">Pi=C3=B9 strumenti prati=
ci, con l'autorevolezza di sempre&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=
=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=
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ne web</a></td>
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atelematico.com/nl/link?c=3D7cqf&amp;d=3Diq2&amp;h=3D2iubmgc0p7effn5q054obt=
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oltra</a></td>
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height=3D"0" style=3D"background-color: #eaeaea; padding: 0 !important; mar=
gin: 0 !important; color: #333333; -webkit-text-size-adjust: 100%; backgrou=
nd: #f3f3f3; width: 100% !important; -ms-text-size-adjust: 100%; font-famil=
y: Verdana, Arial, Helvetica, sans-serif; min-width: 220px;">
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e; font-size: 0px; line-height: 0px; max-height: 0px; max-width: 0px; opaci=
ty: 0; overflow: hidden; visibility: hidden; mso-hide: all;">Pi=C3=B9 strum=
enti pratici, con l'autorevolezza di sempre&nbsp;=E2=80=8C&nbsp;=E2=80=8C&n=
bsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&n=
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x; border-spacing: 0 !important; width: 100% !important; border-collapse: c=
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tom: 0px;padding-right: 12px;margin: 0px; color: #333333; width: 100% !impo=
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ng: 0px 12px 0px 12px;" align=3D"center" class=3D"backgroundm2504h0Td">
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or: #333333; border-collapse: collapse !important;">
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olor: transparent;">
Approfondimenti autorevoli, oggi ancora pi=C3=B9 pratici: scopri cosa =C3=
=A8 cambiato su Commercialista Telematico.
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ellspacing=3D"0" style=3D"border-spacing: 0 !important; max-width: 600px; w=
idth: 600px; border-collapse: collapse !important; background: #ffffff; hei=
ght: 1032.4px;" class=3D"container">
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<td style=3D"color: #333333; border-collapse: collapse !important; padding:=
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 height: 87px;" align=3D"center"><img src=3D"https://mn.commercialistatelem=
atico.com/nl/res/2504/newsletters/12101/img/header_dem_600_x_100_3_.png" wi=
dth=3D"600" alt=3D"Commercialista Telematico" style=3D"border: 0; outline: =
none; text-decoration: none; display: block; border-width: 0px; line-height=
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<td style=3D"padding-left: 38px;padding-right: 38px;color: #333333; border-=
collapse: collapse !important; height: 49.4px; padding: 46px 38px 18px 38px=
;" class=3D"mobile-pad">
<div style=3D"font-family: Arial,Helvetica,sans-serif; font-size: 13px; lin=
e-height: 18px; font-weight: bold; letter-spacing: 1.3px; text-transform: u=
ppercase; color: #a30d1a; margin-bottom: 13px;">
Dalla Redazione
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<div class=3D"headline" style=3D"color: #252525; font-weight: bold; font-si=
ze: 34px; font-family: Arial, Helvetica, sans-serif; line-height: 40px;">
Una novit=C3=A0 nei nostri articoli
</div></td>
</tr>
<tr style=3D"border-collapse: collapse !important; height: 214px;">
<td style=3D"color: #444444; padding-left: 38px; font-size: 16px; font-fami=
ly: Arial, Helvetica, sans-serif; line-height: 25px; border-collapse: colla=
pse !important; padding-right: 38px; padding-bottom: 22px; height: 214px;" =
class=3D"mobile-pad body-copy"><p style=3D"color: #333333; font-size: 12px;=
 line-height: 24px; text-align: justify; margin: 0 0 14px;"><span style=3D"=
font-size: 16px; line-height: 22px; font-style: italic;">Gentile Lettrice, =
gentile Lettore,</span></p><p style=3D"color: #333333; font-size: 12px; lin=
e-height: 24px; text-align: justify; margin: 0 0 14px;"><span style=3D"font=
-size: 16px; line-height: 22px;">da oltre 30 anni affianchiamo il lavoro qu=
otidiano di professionisti e imprese, adattandoci all'evoluzione delle norm=
e, degli strumenti e del modo di informarsi.</span></p><p style=3D"color: #=
333333; font-size: 12px; line-height: 24px; text-align: justify; margin: 0;=
"><span style=3D"font-size: 16px; line-height: 22px;">Per questo, negli ult=
imi mesi, abbiamo lavorato per rendere i nostri approfondimenti <span style=
=3D"font-weight: bold;">pi=C3=B9 facili da consultare</span>, senza rinunci=
are all'<span style=3D"font-weight: bold;">autorevolezza </span>dei nostri =
autori.</span></p></td>
</tr>
<tr style=3D"border-collapse: collapse !important; height: 294.8px;">
<td style=3D"padding-left: 38px;padding-right: 38px;color: #333333; border-=
collapse: collapse !important; height: 294.8px; padding: 8px 38px 28px 38px=
;" class=3D"mobile-pad">
<table border=3D"0" role=3D"presentation" cellpadding=3D"0" width=3D"100%" =
cellspacing=3D"0" style=3D"border-spacing: 0 !important; border-collapse: c=
ollapse !important; background: #f8f5f5; border-left: 5px solid #a30d1a;">
<tr style=3D"border-collapse: collapse !important;">
<td style=3D"color: #333333; border-collapse: collapse !important; padding:=
 25px 25px 23px;">
<div style=3D"color: #252525; font-weight: bold; font-size: 19px; font-fami=
ly: Arial, Helvetica, sans-serif; line-height: 24px; margin-bottom: 9px;" c=
lass=3D"card-title">
Pi=C3=B9 valore nei nostri articoli
</div>
<div style=3D"color: #4a4a4a; font-size: 15px; font-family: Arial, Helvetic=
a, sans-serif; line-height: 22px; margin-bottom: 16px;" class=3D"card-copy"=
>
La maggior parte degli approfondimenti =C3=A8 ora integrata da materiali ag=
giuntivi curati dalla redazione, tra cui:
</div>
<table border=3D"0" role=3D"presentation" cellpadding=3D"0" width=3D"100%" =
cellspacing=3D"0" style=3D"border-spacing: 0 !important; border-collapse: c=
ollapse !important;">
<tr style=3D"border-collapse: collapse !important;">
<td width=3D"26" valign=3D"top" style=3D"border-collapse: collapse !importa=
nt; font-family: Arial,Helvetica,sans-serif; font-size: 18px; line-height: =
25px; color: #a30d1a; font-weight: bold;">=E2=9C=93</td>
<td style=3D"color: #4a4a4a; font-size: 15px; font-family: Arial, Helvetica=
, sans-serif; line-height: 22px; border-collapse: collapse !important; padd=
ing-bottom: 7px;" class=3D"card-copy"><strong>sintesi</strong> dell'articol=
o per individuare subito i punti essenziali;</td>
</tr>
<tr style=3D"border-collapse: collapse !important;">
<td width=3D"26" valign=3D"top" style=3D"border-collapse: collapse !importa=
nt; font-family: Arial,Helvetica,sans-serif; font-size: 18px; line-height: =
25px; color: #a30d1a; font-weight: bold;">=E2=9C=93</td>
<td style=3D"color: #4a4a4a; font-size: 15px; font-family: Arial, Helvetica=
, sans-serif; line-height: 22px; border-collapse: collapse !important; padd=
ing-bottom: 7px;" class=3D"card-copy"><strong>checklist operative</strong> =
per non tralasciare nessun passaggio;</td>
</tr>
<tr style=3D"border-collapse: collapse !important;">
<td width=3D"26" valign=3D"top" style=3D"border-collapse: collapse !importa=
nt; font-family: Arial,Helvetica,sans-serif; font-size: 18px; line-height: =
25px; color: #a30d1a; font-weight: bold;">=E2=9C=93</td>
<td class=3D"card-copy" style=3D"color: #4a4a4a; font-size: 15px; font-fami=
ly: Arial, Helvetica, sans-serif; line-height: 22px; border-collapse: colla=
pse !important;"><strong>FAQ</strong> per chiarire rapidamente i dubbi pi=
=C3=B9 frequenti.</td>
</tr>
</table>
<div style=3D"color: #666666; font-size: 13px; font-family: Arial, Helvetic=
a, sans-serif; line-height: 19px; margin-top: 16px; padding-top: 14px; bord=
er-top: 1px solid #dfd7d7;" class=3D"small-copy">
Questi contenuti sono realizzati con il supporto dell'intelligenza artifici=
ale e verificati dalla redazione prima della pubblicazione. Puoi trovarli a=
 fine articolo alla voce "<span style=3D"font-style: italic;">Box operativo=
</span>".
</div></td>
</tr>
</table></td>
</tr>
<tr style=3D"border-collapse: collapse !important; height: 30px;">
<td style=3D"color: #333333; padding-left: 38px; border-collapse: collapse =
!important; padding-right: 38px; padding-bottom: 10px; height: 30px;" class=
=3D"mobile-pad">
<div style=3D"font-family: Arial,Helvetica,sans-serif; font-size: 24px; lin=
e-height: 30px; font-weight: bold; color: #252525; text-align: center;">
Inoltre:
</div></td>
</tr>
<tr style=3D"border-collapse: collapse !important; height: 186.2px;">
<td style=3D"padding-left: 38px;padding-right: 38px;color: #333333; border-=
collapse: collapse !important; height: 186.2px; padding: 15px 38px 30px 38p=
x;" class=3D"mobile-pad">
<table border=3D"0" role=3D"presentation" cellpadding=3D"0" width=3D"100%" =
cellspacing=3D"0" style=3D"border-spacing: 0 !important; border-collapse: c=
ollapse !important;">
<tr style=3D"border-collapse: collapse !important;">
<td width=3D"50%" valign=3D"top" style=3D"color: #333333; border-collapse: =
collapse !important; padding-right: 9px;" class=3D"stack stack-pad">
<table border=3D"0" role=3D"presentation" cellpadding=3D"0" width=3D"100%" =
cellspacing=3D"0" style=3D"border-spacing: 0 !important; border-collapse: c=
ollapse !important; border: 1px solid #e3e3e3;">
<tr style=3D"border-collapse: collapse !important;">
<td style=3D"color: #333333; border-collapse: collapse !important; padding:=
 22px 20px;">
<div style=3D"font-family: Arial,Helvetica,sans-serif; font-size: 28px; lin=
e-height: 30px; color: #a30d1a; margin-bottom: 9px;">
=EF=BC=8B
</div>
<div style=3D"color: #252525; font-weight: bold; font-size: 19px; font-fami=
ly: Arial, Helvetica, sans-serif; line-height: 24px; margin-bottom: 8px;" c=
lass=3D"card-title">
Nuovi prodotti inclusi
</div>
<div class=3D"card-copy" style=3D"color: #4a4a4a; font-size: 15px; font-fam=
ily: Arial, Helvetica, sans-serif; line-height: 22px;">
La sezione dei prodotti gratuiti riservati agli abbonati continua ad arricc=
hirsi con nuovi corsi, ebook e tool.
</div></td>
</tr>
</table></td>
<td width=3D"50%" valign=3D"top" style=3D"color: #333333; border-collapse: =
collapse !important; padding-left: 9px;" class=3D"stack">
<table border=3D"0" role=3D"presentation" cellpadding=3D"0" width=3D"100%" =
cellspacing=3D"0" style=3D"border-spacing: 0 !important; border-collapse: c=
ollapse !important; border: 1px solid #e3e3e3;">
<tr style=3D"border-collapse: collapse !important;">
<td style=3D"color: #333333; border-collapse: collapse !important; padding:=
 22px 20px;">
<div style=3D"font-family: Arial,Helvetica,sans-serif; font-size: 28px; lin=
e-height: 30px; color: #a30d1a; margin-bottom: 9px;">
=EF=BC=8B
</div>
<div style=3D"color: #252525; font-weight: bold; font-size: 19px; font-fami=
ly: Arial, Helvetica, sans-serif; line-height: 24px; margin-bottom: 8px;" c=
lass=3D"card-title">
Un Notiziario pi=C3=B9 ricco
</div>
<div class=3D"card-copy" style=3D"color: #4a4a4a; font-size: 15px; font-fam=
ily: Arial, Helvetica, sans-serif; line-height: 22px;">
La newsletter quotidiana offre una panoramica ancora pi=C3=B9 completa sull=
e novit=C3=A0 fiscali ed economiche della giornata.
</div></td>
</tr>
</table></td>
</tr>
</table></td>
</tr>
<tr style=3D"border-collapse: collapse !important; height: 102px;">
<td style=3D"padding-left: 38px;padding-right: 38px;color: #444444; font-si=
ze: 16px; font-family: Arial, Helvetica, sans-serif; line-height: 25px; bor=
der-collapse: collapse !important; height: 102px; padding: 4px 38px 25px 38=
px;" class=3D"mobile-pad body-copy"><p style=3D"color: #333333; font-size: =
12px; line-height: 24px; text-align: justify; margin: 0 0 14px;"><span styl=
e=3D"font-size: 16px; line-height: 22px;">Gli approfondimenti dei nostri au=
tori continuano a essere il cuore di Commercialista Telematico. A</span><sp=
an style=3D"font-size: 16px; line-height: 22px;">bbiamo scelto di <span sty=
le=3D"font-weight: bold;">affiancarli con nuovi strumenti</span> che possan=
o renderne la consultazione ancora pi=C3=B9 semplice e immediata.</span></p=
></td>
</tr>
<tr style=3D"border-collapse: collapse !important; height: 20px;">
<td style=3D"padding-left: 38px;padding-right: 38px;color: #333333; border-=
collapse: collapse !important; height: 20px; padding: 4px 38px 35px 38px;" =
align=3D"center" class=3D"mobile-pad">
<table border=3D"0" role=3D"presentation" cellpadding=3D"0" cellspacing=3D"=
0" style=3D"border-spacing: 0 !important; border-collapse: collapse !import=
ant; background: #a30d1a; border-radius: 3px;" class=3D"button">
<tr style=3D"border-collapse: collapse !important;">
<td align=3D"center" style=3D"color: #333333; border-collapse: collapse !im=
portant;"><a rel=3D"noopener" href=3D"https://mn.commercialistatelematico.c=
om/nl/link?c=3D7cqf&amp;d=3Diq2&amp;h=3D3nhbam5pfgi3uagefdd0klme71&amp;hpl=
=3DCCG6883941KNE83G41PI0SRE41T20Q3GDG&amp;i=3D2e8&amp;iw=3D1&amp;p=3DH11314=
5259&amp;s=3Dlp&amp;sn=3Dbq5&amp;z=3D34bc" target=3D"_blank" style=3D"paddi=
ng: 14px 24px; color: #ffffff !important; font-weight: bold; text-decoratio=
n: none; display: inline-block; font-size: 16px; font-family: Arial, Helvet=
ica, sans-serif; line-height: 18px;">Leggi gli ultimi articoli</a></td>
</tr>
</table></td>
</tr>
<tr style=3D"border-collapse: collapse !important; height: 49px;">
<td style=3D"padding-left: 38px;padding-right: 38px;color: #444444; font-si=
ze: 16px; font-family: Arial, Helvetica, sans-serif; line-height: 25px; bor=
der-collapse: collapse !important; border-top: 1px solid #e8e8e8; height: 4=
9px; padding: 27px 38px 35px 38px;" class=3D"mobile-pad body-copy"><p style=
=3D"color: #333333; font-size: 12px; line-height: 24px; text-align: justify=
; margin: 0 0 5px;"><span style=3D"font-size: 16px; line-height: 22px;">Cog=
liamo l'occasione per augurarti <span style=3D"font-weight: bold;">buon Fer=
ragosto e buon riposo</span>.</span></p><p style=3D"color: #333333; font-si=
ze: 12px; line-height: 24px; text-align: justify; margin: 0 0 5px;"><span s=
tyle=3D"font-size: 16px; line-height: 22px;">Un caro saluto,</span></p><p s=
tyle=3D"color: #333333; font-size: 12px; line-height: 24px; text-align: jus=
tify; margin: 0;"><span style=3D"font-size: 16px; line-height: 22px;"><stro=
ng>La Redazione di Commercialista Telematico</strong></span></p></td>
</tr>
</table></td>
</tr>
</table></td>
</tr>
</table></td>
</tr>
</table>
</div>
</div></td>
</tr>
</table>
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"600" class=
=3D"footerm2504h19266Table fixm2504h19266Table" style=3D"background-color: =
#f2f2f2;border-spacing: 0 !important;border-collapse: collapse !important;"=
>
<tr style=3D"border-collapse: collapse !important;">
<td valign=3D"top" class=3D"footerm2504h19266Td footerm2504h19266Disclaimer=
Td colm2504h19266Td" style=3D"padding-top: 12px;color: #666666;padding-left=
: 18px;padding-bottom: 0px;font-size: 11px;font-family: Helvetica, Arial, s=
ans-serif;line-height: 14px;border-collapse: collapse !important;padding-ri=
ght: 18px;text-align: left;">Copyright 2026 =C2=A9 CommercialistaTelematico=
.com =C3=A8 un marchio Maggioli SPA - P.Iva 02066400405 - www.commercialist=
atelematico.com</td>
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</table>
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"600" class=
=3D"footerm2504h19266Table fixm2504h19266Table" style=3D"background-color: =
#f2f2f2;border-spacing: 0 !important;border-collapse: collapse !important;"=
>
<tr style=3D"border-collapse: collapse !important;">
<td valign=3D"top" class=3D"footerm2504h19266Td footerm2504h19266Disclaimer=
Td colm2504h19266Td" style=3D"padding-top: 12px;color: #666666;padding-left=
: 18px;padding-bottom: 0px;font-size: 11px;font-family: Helvetica, Arial, s=
ans-serif;line-height: 14px;border-collapse: collapse !important;padding-ri=
ght: 18px;text-align: left;"><span style=3D"font-family: arial, 'helvetica =
neue', helvetica, sans-serif;">Ricevi questa email all'indirizzo luigi@elel=
serv.it &nbsp;perch=C3=A9 hai dato il consenso a ricevere le nostre comunic=
azioni.&nbsp;La newsletter del COMMERCIALISTA TELEMATICO rappresenta un'opp=
ortunit=C3=A0 informativa.&nbsp;La nostra <a href=3D"https://mn.commerciali=
statelematico.com/nl/link?c=3D7cqf&amp;d=3Diq2&amp;h=3D14jqlrnhku374l75jge2=
l3v2e7&amp;hpl=3DCCG6883941KNE83G41PI0SRE41T20Q3GDG&amp;i=3D2e8&amp;iw=3D1&=
amp;p=3DH420298804&amp;s=3Dlp&amp;sn=3Dbq5&amp;z=3D34bb" style=3D"color: #6=
66666;font-weight: normal;text-decoration: underline;font-size: 11px;font-f=
amily: Helvetica, Arial, sans-serif;line-height: 14px;"><span style=3D"font=
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ps://mn.commercialistatelematico.com/nl/link?c=3D7cqf&amp;d=3Diq2&amp;h=3D3=
t2fjjedlrto8h9g6rgk462vmh&amp;hpl=3DCCG6883941KNE83G41PI0SRE41T20Q3GDG&amp;=
i=3D2e8&amp;iw=3D1&amp;p=3DH420298803&amp;s=3Dlp&amp;sn=3Dbq5&amp;z=3D34bb"=
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ion: underline;font-size: 11px;font-family: Helvetica, Arial, sans-serif;li=
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etica, sans-serif;" mn-tiny-utils=3D"">cliccando qui</span></a>. Se non =C3=
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ank" style=3D"color: #666666;font-weight: normal;text-decoration: underline=
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