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From: "Elle Elle Lavoro" <elelserv@tin.it>
To: <claudia@elelserv.it>,
	<contabile@elelserv.it>,
	"'Luigi Del Favero'" <luigi@elelserv.it>,
	<seddlex@elelserv.it>
References: <mnid2m.2169.995611.16820.0.1304.c2203976817._@mn1.newsfiscoetasse.it>
In-Reply-To: <mnid2m.2169.995611.16820.0.1304.c2203976817._@mn1.newsfiscoetasse.it>
Subject: =?UTF-8?Q?I:_Rassegna_Stampa:_Manutenzione?=
	=?UTF-8?Q?_ordinaria_e_straordinaria_-_Com?=
	=?UTF-8?Q?e_calcolare_contributo_a_fondo_p?=
	=?UTF-8?Q?erduto_per_a.p.s_-_Applicazione_?=
	=?UTF-8?Q?iva_su_trinciato_mais_-_Novit=C3=A0_d?=
	=?UTF-8?Q?ecreto_di_Agosto?=
Date: Mon, 27 Jul 2020 11:28:38 +0200
Organization: Elle ELle Lavoro
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Elle Elle Servizi Srl

=20

Rosa

=20

Da: FISCOeTASSE.com [mailto:newsletter@fiscoetasse.com]=20
Inviato: luned=C3=AC 27 luglio 2020 11:11
A: elelserv@tin.it
Oggetto: Rassegna Stampa: Manutenzione ordinaria e straordinaria - Come =
calcolare contributo a fondo perduto per a.p.s - Applicazione iva su =
trinciato mais - Novit=C3=A0 decreto di Agosto

=20

Aggiungi newsletter@fiscoetasse.com <mailto:newsletter@fiscoetasse.com>  =
alla tua rubrica=20

=20

=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dgdk&h=3D2mrddudt=
d988gec92j3jvfv9in&i=3D23p&iw=3D1&n=3Da69&p=3DH301800627&s=3Dwv&sn=3Da69>=
 Versione web

=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dgdk&h=3D19lrf9o2=
mdthta0sa726ni0ec8&i=3D23p&iw=3D1&n=3Da69&p=3DH301716059&s=3Dfwdn&sn=3Da6=
9> Inoltra

=20

=09
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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dgdk&h=3Dhbl5rek0=
c6un2ddgd1v1c7rhb&i=3D23p&iw=3D1&p=3DH113145259&s=3Dlp&sn=3Da69&z=3D68oo>=
=20

=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dgdk&h=3Dfgk83arg=
9u7o4cqr9qtmn67sk&i=3D23p&iw=3D1&p=3DH113145258&s=3Dlp&sn=3Da69&z=3D68op>=
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q9n152kssn1eae1rfj&i=3D23p&iw=3D1&p=3DH113145257&s=3Dlp&sn=3Da69&z=3D68oq=
>  =
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dgdk&h=3D3ddldpkm=
3ul1hlk1g2e0124638&i=3D23p&iw=3D1&p=3DH113145256&s=3Dlp&sn=3Da69&z=3D68or=
>=20

Newsletter Giornaliera=20

27/07/2020=20

=09
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> 10 idee per ripartire (eBook 2020)

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Prezzo: 13,90 =E2=82=AC + IVA (al posto di 15,90 =E2=82=AC + IVA fino al =
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=
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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/img/gio=
rnaliera_r4_c2.gif>=20

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/img/gio=
rnaliera_r4_c4.gif>=20

Rassegna Stampa=20

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/img/gio=
rnaliera_r4_c7.gif>=20

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  =
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/img/d1_=
c1.gif>=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/img/d2_=
c1.gif>=20

Manutenzione ordinaria e straordinaria: fornitura di beni significativi =
e trattamento IVA =
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dgdk&h=3D32b56abk=
h9tfpit9c7ep5ra7e&i=3D23p&iw=3D1&p=3DH113145253&s=3Dlp&sn=3Da69&z=3D68ot>=
 =20

=09
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Applicazione dell'aliquota IVA del 10% per la fornitura di beni =
significativi nell'ambito dei lavori di manutenzione su immobili a =
prevalenza abitativa=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/img/d1_=
c1.gif>=20

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A.P.S. Associazione di promozione sociale e contributo a fondo perduto =
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dgdk&h=3D1k76h7ae=
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> =20

=09
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Come calcolare il contributo a fondo perduto per le a.p.s.nella nuova =
Circolare n 22/E dell'Agenzia delle Entrate=20

=09

=
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/img/d1_=
c1.gif>=20

=09

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Corretta applicazione IVA sulla cessione del trinciato di mais =
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dgdk&h=3D3t0o8ll4=
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> =20

=09
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Trinciato di mais, instilato di mais, pastone di mais, la corretta =
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=09

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c1.gif>=20

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/img/d2_=
c1.gif>=20

Decreto di agosto: nuovo rinvio dei pagamenti sospesi e proroga cig =
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dgdk&h=3Dg32mgeqh=
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 =20

=09
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In arrivo un nuovo decreto di agosto con una nuova proroga dei =
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che assumono=20

=09

=20

=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dgdk&h=3D13ks419q=
vdp2ru904d0thqho9e&i=3D23p&iw=3D1&p=3DH787464316&s=3Dlp&sn=3Da69&z=3D68p1=
> Leggi tutte le notizie=20

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> Quadro sinottico Decreti Covid-19 (eBook)

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Tabelle di sintesi coordinate e annotate sui Decreti Covid-19 pubblicati =
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Prezzo: 13,00 =E2=82=AC + IVA (al posto di 16,25 =E2=82=AC + IVA fino al =
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> Scopri la promozione!=20

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La rubrica del Lavoro

=
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rnaliera_r4_c7.gif>=20

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/img/d1_=
c1.gif>=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/img/d2_=
c1.gif>=20

=
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> Calendario pagamento pensione agosto 2020=20

=09
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Continua il pagamento scaglionato delle pensioni in contanti negli =
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luglio 2020=20

=09

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 Smart working nuovo modello comunicazione dal 1 agosto=20

=09
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Nuova procedura di comunicazione del lavoro agile a partire dalla fine =
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> Bonus professionisti marzo: ok anche con doppia iscrizione=20

=09
=09

Il ministero sblocca le domande di bonus 600 euro di marzo per i liberi =
professionisti iscritti sia alle Casse che all'INPS=20

=09

=20

=
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> Vai alla Rubrica del Lavoro=20

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> Covid-19: Crediti di imposta incentivi e agevolazioni

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=
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> Scopri la promozione!=20

=09
=09
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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/img/1gi=
ornaliera_r6_c4.gif>=20

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/img/1gi=
ornaliera_r6_c8.gif>=20

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/img/gio=
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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/img/gio=
rnaliera_r14_c4.gif>=20

Speciali=20

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/img/gio=
rnaliera_r4_c7.gif>=20

=09
  =
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/img/d1_=
c1.gif>=20

=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/img/d2_=
c1.gif>=20

=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dgdk&h=3D1vcd61uj=
050jrscqr33rhrrupl&i=3D23p&iw=3D1&p=3DH787464346&s=3Dlp&sn=3Da69&z=3D68p8=
> Crisi di impresa: prevenzione con l'analisi strategica=20

=09
=09

Aspetti rilevanti che gli imprenditori devono considerare nel contesto =
attuale per evitare la crisi=20

=09

=
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/img/d1_=
c1.gif>=20

=09

=
<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/img/d2_=
c1.gif>=20

=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dgdk&h=3D2cruie5q=
p8utjtabph84bs6ikv&i=3D23p&iw=3D1&p=3DH787464347&s=3Dlp&sn=3Da69&z=3D68p9=
> Rivalsa IVA a seguito di accertamento - Risposta interpello n.219 del =
20 luglio 2020=20

=09
=09

L'Agenzia delle Entrate fornisce chiarimenti sul recupero dell'IVA =
addebitata a titolo di rivalsa=20

=09

=20

=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dgdk&h=3D1jn4d944=
41csekibi4fedolvg6&i=3D23p&iw=3D1&p=3DH787464348&s=3Dlp&sn=3Da69&z=3D68pa=
> Leggi tutti gli speciali=20

=09
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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/img/gio=
rnaliera_r6_c4.gif>=20

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/img/gio=
rnaliera_r6_c8.gif>=20

=20

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<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dgdk&h=3D3qfi1019=
dq32uu6ool6jqg42dc&i=3D23p&iw=3D1&p=3DH787464349&s=3Dlp&sn=3Da69&z=3D68pb=
>=20

=20

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Normativa=20

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/img/gio=
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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/img/d1_=
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=09

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<http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/img/d2_=
c1.gif>=20

=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dgdk&h=3Dnvk2cvn2=
egiromh7kgtue4jh0&i=3D23p&iw=3D1&p=3DH787464350&s=3Dlp&sn=3Da69&z=3D68pc>=
 Credito d'imposta ricerca e sviluppo innovazione e design=20

=09
=09

Pubblicato in GU il decreto del 26.05.2020 sul nuovo credito d'imposta =
per attivit=C3=A0 di ricerca e sviluppo, di innovazione tecnologica e di =
design=20

=09

=20

=
<http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&d=3Dgdk&h=3D3mr61a7m=
bipjppmh6jgf5dfgt9&i=3D23p&iw=3D1&p=3DH787464351&s=3Dlp&sn=3Da69&z=3D68pd=
> Leggi tutta la normativa=20

=09
=09
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rnaliera_r6_c4.gif>=20

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4u2m6evd05n4fcuh1&i=3D23p&iw=3D1&p=3DH787464352&s=3Dlp&sn=3Da69&z=3D68pe>=
=20

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mg/giornaliera_r4_c2.gif"><o:p></o:p></span></p></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D75 id=3D"_x0000_i1037" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/giornaliera_r4_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:18.0pt;font-family:"Arial",sans-serif;color:black'>Ras=
segna Stampa <o:p></o:p></span></p></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D75 id=3D"_x0000_i1038" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/giornaliera_r4_c7.gif"><o:p></o:p></span></p></td></tr><tr><td =
width=3D13 style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm'></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm 0cm'></td><td =
width=3D635 style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1039" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1040" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgdk&a=
mp;h=3D32b56abkh9tfpit9c7ep5ra7e&amp;i=3D23p&amp;iw=3D1&amp;p=3DH11314525=
3&amp;s=3Dlp&amp;sn=3Da69&amp;z=3D68ot">Manutenzione ordinaria e =
straordinaria: fornitura di beni significativi e trattamento IVA</a> =
<o:p></o:p></span></p></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
style=3D'padding:0cm 0cm 0cm 0cm'></td><td style=3D'padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Applicazione =
dell'aliquota IVA del 10% per la fornitura di beni significativi =
nell'ambito dei lavori di manutenzione su immobili a prevalenza =
abitativa <o:p></o:p></span></p></div></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1041" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1042" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgdk&a=
mp;h=3D1k76h7ae5rf0f7gp4dfojhaev0&amp;i=3D23p&amp;iw=3D1&amp;p=3DH1131452=
52&amp;s=3Dlp&amp;sn=3Da69&amp;z=3D68ou">A.P.S. Associazione di =
promozione sociale e contributo a fondo perduto</a> =
<o:p></o:p></span></p></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
style=3D'padding:0cm 0cm 0cm 0cm'></td><td style=3D'padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Come calcolare =
il contributo a fondo perduto per le a.p.s.nella nuova Circolare n 22/E =
dell'Agenzia delle Entrate <o:p></o:p></span></p></div></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1043" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1044" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgdk&a=
mp;h=3D3t0o8ll4m187bl87pi9a4el02a&amp;i=3D23p&amp;iw=3D1&amp;p=3DH1131452=
51&amp;s=3Dlp&amp;sn=3Da69&amp;z=3D68ov">Corretta applicazione IVA sulla =
cessione del trinciato di mais</a> <o:p></o:p></span></p></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td style=3D'padding:0cm 0cm 0cm =
0cm'></td><td style=3D'padding:0cm 0cm 0cm 0cm'><div><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Trinciato di =
mais, instilato di mais, pastone di mais, la corretta applicazione =
dell'IVA nella risposta n.221 delle Entrate ad interpello =
<o:p></o:p></span></p></div></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1045" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1046" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgdk&a=
mp;h=3Dg32mgeqh4jl8h88clmucmkl26&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746431=
5&amp;s=3Dlp&amp;sn=3Da69&amp;z=3D68p0">Decreto di agosto: nuovo rinvio =
dei pagamenti sospesi e proroga cig</a> =
<o:p></o:p></span></p></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
style=3D'padding:0cm 0cm 0cm 0cm'></td><td style=3D'padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>In arrivo un =
nuovo decreto di agosto con una nuova proroga dei versamenti sospesi e =
della cassa integrazione. Incentivi per le imprese che assumono =
<o:p></o:p></span></p></div></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D5 cellpadding=3D0 style=3D'background:#1B4C74'><tr><td =
style=3D'padding:.75pt .75pt .75pt .75pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgdk&a=
mp;h=3D13ks419qvdp2ru904d0thqho9e&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
16&amp;s=3Dlp&amp;sn=3Da69&amp;z=3D68p1"><b><span =
style=3D'color:white'>Leggi tutte le notizie</span></b></a> =
<o:p></o:p></span></p></td></tr></table></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm'></td></tr><tr style=3D'height:6.0pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D8 id=3D"_x0000_i1047" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/giornaliera_r6_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D8 id=3D"_x0000_i1048" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/giornaliera_r6_c8.gif"><o:p></o:p></span></p></td></tr></table><div><p=
 class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 style=3D'width:534.75pt'><tr =
style=3D'height:56.25pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D13 =
height=3D75 id=3D"_x0000_i1049" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/1giornaliera_r12_c2.gif"><o:p></o:p></span></p></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D75 id=3D"_x0000_i1050" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/1giornaliera_r12_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:18.0pt;font-family:"Arial",sans-serif;color:black'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgdk&a=
mp;h=3D3ncstpojatc2qnt0t6v4vkb3ie&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
17&amp;s=3Dlp&amp;sn=3Da69&amp;z=3D68p2"><span =
style=3D'color:black'>Quadro sinottico Decreti Covid-19 =
(eBook)</span></a><o:p></o:p></span></p></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D75 id=3D"_x0000_i1051" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/1giornaliera_r4_c7.gif"><o:p></o:p></span></p></td></tr><tr><td =
width=3D13 style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm'></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Tabelle di =
sintesi coordinate e annotate sui Decreti Covid-19 pubblicati contenenti =
le misure a sostegno delle imprese e famiglie; ebook di 101 pag. =
<o:p></o:p></span></p></div><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><div><p class=3DMsoNormal><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'>Pre=
zzo: </span><b><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:#B12523'>1=
3,00 =E2=82=AC + IVA</span></b><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'> =
</span><span =
style=3D'font-size:10.5pt;font-family:"Arial",sans-serif;color:black'>(al=
 posto di 16,25 =E2=82=AC + IVA fino al 15/09/2020)</span><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'> =
<o:p></o:p></span></p></div><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D5 cellpadding=3D0 style=3D'background:#B12523'><tr><td =
style=3D'padding:.75pt .75pt .75pt .75pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgdk&a=
mp;h=3D225sp9md30qef82q6rlishfe41&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
18&amp;s=3Dlp&amp;sn=3Da69&amp;z=3D68p2"><b><span =
style=3D'color:white'>Scopri la promozione!</span></b></a> =
<o:p></o:p></span></p></td></tr></table></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'></td></tr><tr style=3D'height:6.0pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D8 id=3D"_x0000_i1052" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/1giornaliera_r6_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D8 id=3D"_x0000_i1053" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/1giornaliera_r6_c8.gif"><o:p></o:p></span></p></td></tr></table><div><=
p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 style=3D'width:534.75pt'><tr =
style=3D'height:56.25pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D13 =
height=3D75 id=3D"_x0000_i1054" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/giornaliera_r10_c2.gif"><o:p></o:p></span></p></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D75 id=3D"_x0000_i1055" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/giornaliera_r10_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:18.0pt;font-family:"Arial",sans-serif;color:black'>La =
rubrica del Lavoro<o:p></o:p></span></p></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D75 id=3D"_x0000_i1056" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/giornaliera_r4_c7.gif"><o:p></o:p></span></p></td></tr><tr><td =
width=3D13 style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm'></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm 0cm'></td><td =
width=3D635 style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1057" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1058" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgdk&a=
mp;h=3D3bct66cgr4cfbu2h0pt7i99mb6&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
19&amp;s=3Dlp&amp;sn=3Da69&amp;z=3D68p3"><span =
style=3D'color:#00A5D7'>Calendario pagamento pensione agosto =
2020</span></a> <o:p></o:p></span></p></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td style=3D'padding:0cm 0cm 0cm =
0cm'></td><td style=3D'padding:0cm 0cm 0cm 0cm'><div><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Continua il =
pagamento scaglionato delle pensioni in contanti negli uffici postali: =
le date per la pensione di agosto a aprtire da lunedi 27 luglio 2020 =
<o:p></o:p></span></p></div></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1059" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1060" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgdk&a=
mp;h=3D631dja5eja2ojqgmk706ju79l&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746432=
0&amp;s=3Dlp&amp;sn=3Da69&amp;z=3D68p4"><span =
style=3D'color:#00A5D7'>Smart working nuovo modello comunicazione dal 1 =
agosto</span></a> <o:p></o:p></span></p></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td style=3D'padding:0cm 0cm 0cm =
0cm'></td><td style=3D'padding:0cm 0cm 0cm 0cm'><div><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Nuova =
procedura di comunicazione del lavoro agile a partire dalla fine del =
periodo di emergenza 31 luglio. Ecco il modello fornito dal Ministero =
del lavoro. Decreto in arrivo <o:p></o:p></span></p></div></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1061" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1062" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgdk&a=
mp;h=3D3rob6hojdoqhuunhvg4kke446r&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
21&amp;s=3Dlp&amp;sn=3Da69&amp;z=3D68p5"><span =
style=3D'color:#00A5D7'>Bonus professionisti marzo: ok anche con doppia =
iscrizione</span></a> <o:p></o:p></span></p></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td style=3D'padding:0cm 0cm 0cm =
0cm'></td><td style=3D'padding:0cm 0cm 0cm 0cm'><div><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Il ministero =
sblocca le domande di bonus 600 euro di marzo per i liberi =
professionisti iscritti sia alle Casse che all'INPS =
<o:p></o:p></span></p></div></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr></table><p =
class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p></span></p><div=
><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D5 cellpadding=3D0 style=3D'background:#00A5D7'><tr><td =
style=3D'padding:.75pt .75pt .75pt .75pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgdk&a=
mp;h=3D399ii3ijrnaoklvdp1ci5ibob0&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
22&amp;s=3Dlp&amp;sn=3Da69&amp;z=3D68p6"><b><span =
style=3D'color:white'>Vai alla Rubrica del Lavoro</span></b></a> =
<o:p></o:p></span></p></td></tr></table></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm'></td></tr><tr style=3D'height:6.0pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D8 id=3D"_x0000_i1063" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/giornaliera_r6_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D8 id=3D"_x0000_i1064" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/giornaliera_r6_c8.gif"><o:p></o:p></span></p></td></tr></table><div><p=
 class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 style=3D'width:534.75pt'><tr =
style=3D'height:56.25pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D13 =
height=3D75 id=3D"_x0000_i1065" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/1giornaliera_r12_c2.gif"><o:p></o:p></span></p></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D75 id=3D"_x0000_i1066" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/1giornaliera_r12_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:18.0pt;font-family:"Arial",sans-serif;color:black'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgdk&a=
mp;h=3D1rnfjsiba1utv6sb7n20qndt7c&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
23&amp;s=3Dlp&amp;sn=3Da69&amp;z=3D68p7"><span =
style=3D'color:black'>Covid-19: Crediti di imposta incentivi e =
agevolazioni</span></a><o:p></o:p></span></p></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D75 id=3D"_x0000_i1067" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/1giornaliera_r4_c7.gif"><o:p></o:p></span></p></td></tr><tr><td =
width=3D13 style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm'></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Crediti di =
imposta, incentivi e agevolazioni a disposizione di professionisti e =
imprese, che hanno sostenuto spese e investimenti nel periodo di =
emergenza <o:p></o:p></span></p></div><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><div><p class=3DMsoNormal><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'>Pre=
zzo: </span><b><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:#B12523'>1=
4,53 =E2=82=AC + IVA</span></b><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'> =
</span><span =
style=3D'font-size:10.5pt;font-family:"Arial",sans-serif;color:black'>(al=
 posto di 15,29 =E2=82=AC + IVA fino al 15/09/2020)</span><span =
style=3D'font-size:15.0pt;font-family:"Arial",sans-serif;color:black'> =
<o:p></o:p></span></p></div><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D5 cellpadding=3D0 style=3D'background:#B12523'><tr><td =
style=3D'padding:.75pt .75pt .75pt .75pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgdk&a=
mp;h=3D16j23qv56731otn2g4hc7a1e2j&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
24&amp;s=3Dlp&amp;sn=3Da69&amp;z=3D68p7"><b><span =
style=3D'color:white'>Scopri la promozione!</span></b></a> =
<o:p></o:p></span></p></td></tr></table></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm'></td></tr><tr style=3D'height:6.0pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D56 =
style=3D'width:42.0pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D8 id=3D"_x0000_i1068" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/1giornaliera_r6_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D9 =
style=3D'width:6.75pt;background:#FFDC73;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D8 id=3D"_x0000_i1069" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/1giornaliera_r6_c8.gif"><o:p></o:p></span></p></td></tr></table><div><=
p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 style=3D'width:534.75pt'><tr =
style=3D'height:56.25pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D13 =
height=3D75 id=3D"_x0000_i1070" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/giornaliera_r14_c2.gif"><o:p></o:p></span></p></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D75 id=3D"_x0000_i1071" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/giornaliera_r14_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:18.0pt;font-family:"Arial",sans-serif;color:black'>Spe=
ciali <o:p></o:p></span></p></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D75 id=3D"_x0000_i1072" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/giornaliera_r4_c7.gif"><o:p></o:p></span></p></td></tr><tr><td =
width=3D13 style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm'></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm 0cm'></td><td =
width=3D635 style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1073" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1074" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgdk&a=
mp;h=3D1vcd61uj050jrscqr33rhrrupl&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
46&amp;s=3Dlp&amp;sn=3Da69&amp;z=3D68p8"><span =
style=3D'color:#EDA11B'>Crisi di impresa: prevenzione con l'analisi =
strategica</span></a> <o:p></o:p></span></p></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td style=3D'padding:0cm 0cm 0cm =
0cm'></td><td style=3D'padding:0cm 0cm 0cm 0cm'><div><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Aspetti =
rilevanti che gli imprenditori devono considerare nel contesto attuale =
per evitare la crisi <o:p></o:p></span></p></div></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1075" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D24 id=3D"_x0000_i1076" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgdk&a=
mp;h=3D2cruie5qp8utjtabph84bs6ikv&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
47&amp;s=3Dlp&amp;sn=3Da69&amp;z=3D68p9"><span =
style=3D'color:#EDA11B'>Rivalsa IVA a seguito di accertamento - Risposta =
interpello n.219 del 20 luglio 2020</span></a> =
<o:p></o:p></span></p></td></tr><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
style=3D'padding:0cm 0cm 0cm 0cm'></td><td style=3D'padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>L'Agenzia =
delle Entrate fornisce chiarimenti sul recupero dell'IVA addebitata a =
titolo di rivalsa <o:p></o:p></span></p></div></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D5 cellpadding=3D0 style=3D'background:#EDA11B'><tr><td =
style=3D'padding:.75pt .75pt .75pt .75pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgdk&a=
mp;h=3D1jn4d94441csekibi4fedolvg6&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
48&amp;s=3Dlp&amp;sn=3Da69&amp;z=3D68pa"><b><span =
style=3D'color:white'>Leggi tutti gli speciali</span></b></a> =
<o:p></o:p></span></p></td></tr></table></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm'></td></tr><tr style=3D'height:6.0pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D8 id=3D"_x0000_i1077" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/giornaliera_r6_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D8 id=3D"_x0000_i1078" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/giornaliera_r6_c8.gif"><o:p></o:p></span></p></td></tr></table><div><p=
 class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgdk&a=
mp;h=3D3qfi1019dq32uu6ool6jqg42dc&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
49&amp;s=3Dlp&amp;sn=3Da69&amp;z=3D68pb"><img border=3D0 =
id=3D"_x0000_i1079" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/il_20tuo_20aggiornamento_20a_20meno_20di_2055_20cents_20al_20giorno_20=
_2_.png"></a><o:p></o:p></span></p><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D0 cellpadding=3D0 width=3D0 style=3D'width:534.75pt'><tr =
style=3D'height:56.25pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D13 =
height=3D75 id=3D"_x0000_i1080" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/giornaliera_r20_c2.gif"><o:p></o:p></span></p></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D75 id=3D"_x0000_i1081" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/giornaliera_r20_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-size:18.0pt;font-family:"Arial",sans-serif;color:black'>Nor=
mativa <o:p></o:p></span></p></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm;height:56.25pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D75 id=3D"_x0000_i1082" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/giornaliera_r4_c7.gif"><o:p></o:p></span></p></td></tr><tr><td =
width=3D13 style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm'></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm 0cm'></td><td =
width=3D635 style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm'><div><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D616 =
height=3D8 id=3D"_x0000_i1083" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/d1_c1.gif"><o:p></o:p></span></p></div><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D0 =
style=3D'width:462.0pt'><tr style=3D'height:3.75pt'><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td><td =
style=3D'padding:0cm 0cm 0cm 0cm;height:3.75pt'></td></tr><tr><td =
width=3D21 valign=3Dtop style=3D'width:15.75pt;padding:0cm 0cm 0cm =
0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D21 =
height=3D23 id=3D"_x0000_i1084" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/d2_c1.gif"><o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm =
0cm 0cm'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgdk&a=
mp;h=3Dnvk2cvn2egiromh7kgtue4jh0&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746435=
0&amp;s=3Dlp&amp;sn=3Da69&amp;z=3D68pc"><span =
style=3D'color:#6F2545'>Credito d'imposta ricerca e sviluppo innovazione =
e design</span></a> <o:p></o:p></span></p></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr><tr><td style=3D'padding:0cm 0cm 0cm =
0cm'></td><td style=3D'padding:0cm 0cm 0cm 0cm'><div><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif'>Pubblicato in =
GU il decreto del 26.05.2020 sul nuovo credito d'imposta per =
attivit=C3=A0 di ricerca e sviluppo, di innovazione tecnologica e di =
design <o:p></o:p></span></p></div></td></tr><tr =
style=3D'height:3.75pt'><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td><td style=3D'padding:0cm 0cm 0cm =
0cm;height:3.75pt'></td></tr></table><div><p class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><table class=3DMsoNormalTable border=3D0 =
cellspacing=3D5 cellpadding=3D0 style=3D'background:#6F2545'><tr><td =
style=3D'padding:.75pt .75pt .75pt .75pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgdk&a=
mp;h=3D3mr61a7mbipjppmh6jgf5dfgt9&amp;i=3D23p&amp;iw=3D1&amp;p=3DH7874643=
51&amp;s=3Dlp&amp;sn=3Da69&amp;z=3D68pd"><b><span =
style=3D'color:white'>Leggi tutta la normativa</span></b></a> =
<o:p></o:p></span></p></td></tr></table></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm'></td></tr><tr style=3D'height:6.0pt'><td width=3D13 =
style=3D'width:9.75pt;background:#73808A;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D56 =
style=3D'width:42.0pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D56 =
height=3D8 id=3D"_x0000_i1085" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/giornaliera_r6_c4.gif"><o:p></o:p></span></p></td><td width=3D635 =
style=3D'width:476.25pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'></td><td width=3D9 =
style=3D'width:6.75pt;background:white;padding:0cm 0cm 0cm =
0cm;height:6.0pt'><p class=3DMsoNormal><span =
style=3D'font-family:"Arial",sans-serif'><img border=3D0 width=3D9 =
height=3D8 id=3D"_x0000_i1086" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/giornaliera_r6_c8.gif"><o:p></o:p></span></p></td></tr></table><div><p=
 class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span =
style=3D'font-family:"Arial",sans-serif'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgdk&a=
mp;h=3Duqdo5ll24u2m6evd05n4fcuh1&amp;i=3D23p&amp;iw=3D1&amp;p=3DH78746435=
2&amp;s=3Dlp&amp;sn=3Da69&amp;z=3D68pe"><img border=3D0 =
id=3D"_x0000_i1087" =
src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/telegram_rassegna.png"></a><o:p></o:p></span></p><div><p =
class=3DMsoNormal><span =
style=3D'font-size:3.0pt;font-family:"Arial",sans-serif'><o:p>&nbsp;</o:p=
></span></p></div></td></tr></table></div></td></tr></table></div></div><=
/div></div></td></tr></table></div><p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><span =
style=3D'display:none'><o:p>&nbsp;</o:p></span></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D0 =
style=3D'width:534.75pt;background:#73808A'><tr><td valign=3Dtop =
style=3D'padding:9.0pt 13.5pt 0cm 13.5pt'><p class=3DMsoNormal =
style=3D'line-height:10.5pt'><span =
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'>Ricevi questa email all'indirizzo <a =
href=3D"mailto:elelserv@tin.it">elelserv@tin.it</a> perch=C3=A9 hai dato =
il consenso a ricevere le nostre =
comunicazioni.<o:p></o:p></span></p></td></tr><tr><td valign=3Dtop =
style=3D'padding:9.0pt 13.5pt 0cm 13.5pt'><p class=3DMsoNormal =
style=3D'line-height:10.5pt'><span =
style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#DFDFDF=
'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgdk&a=
mp;h=3Dnadv5nr41psvakc3e181j29ou&amp;i=3D23p&amp;iw=3D1&amp;p=3DH32928016=
0&amp;s=3Dlp&amp;sn=3Da69&amp;z=3D68pf"><u><span =
style=3D'color:#DFDFDF'>Puoi scegliere quali newsletter ricevere, =
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class=3DMsoNormal style=3D'line-height:10.5pt'><span =
style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#DFDFDF=
'>FiscoeTasse =C3=A8 un marchio Maggioli SPA - P.Iva 02066400405 - =
Diritti riservati. <o:p></o:p></span></p></td></tr></table></div><p =
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style=3D'text-align:center'><o:p>&nbsp;</o:p></p><div =
align=3Dcenter><table class=3DMsoNormalTable border=3D0 cellspacing=3D0 =
cellpadding=3D0 width=3D0 =
style=3D'width:534.75pt;background:#73808A'><tr><td valign=3Dtop =
style=3D'padding:9.0pt 13.5pt 9.0pt 13.5pt'><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
align=3Dleft width=3D"48%" style=3D'width:48.0%'><tr><td valign=3Dtop =
style=3D'padding:0cm 0cm 0cm 0cm'></td></tr></table><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
align=3Dright><tr><td style=3D'padding:0cm 0cm 0cm 4.5pt'><p =
class=3DMsoNormal align=3Dright =
style=3D'text-align:right;line-height:12.0pt'><span =
style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#DFDFDF=
'>Condividi:<o:p></o:p></span></p></td><td style=3D'padding:0cm 0cm 0cm =
4.5pt'><p class=3DMsoNormal align=3Dright =
style=3D'text-align:right;line-height:12.0pt'><span =
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'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgdk&a=
mp;h=3D2f1t75dahsse5li5p848rp4sd7&amp;i=3D23p&amp;iw=3D1&amp;n=3Da69&amp;=
p=3DH2077504359&amp;s=3Dfwdn&amp;sn=3Da69" target=3D"_blank" =
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style=3D'text-align:right;line-height:12.0pt'><span =
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'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgdk&a=
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mg/mnfbico.gif"></span></a><o:p></o:p></span></p></td><td =
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style=3D'text-align:right;line-height:12.0pt'><span =
style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#DFDFDF=
'><a =
href=3D"http://newsletters.fiscoetasse.com/nl/link?c=3Duc8r&amp;d=3Dgdk&a=
mp;h=3D1s1d6ophh3v8rge175tahcj733&amp;i=3D23p&amp;iw=3D1&amp;n=3Da69&amp;=
p=3DH2077496671&amp;s=3Dsn&amp;shrel=3D&amp;shrep=3D&amp;shtag=3D&amp;sht=
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src=3D"http://newsletters.fiscoetasse.com/nl/res/2169/newsletters/10441/i=
mg/mntwico.gif"></span></a><o:p></o:p></span></p></td><td =
style=3D'padding:0cm 0cm 0cm 4.5pt'><p class=3DMsoNormal align=3Dright =
style=3D'text-align:right;line-height:12.0pt'><span =
style=3D'font-size:8.5pt;font-family:"Helvetica",sans-serif;color:#DFDFDF=
'><a =
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