文件操作 - 1612340810.M372030P2947.mail.planetcloud-host.com,S=68467,W=70074:2,

文件: /var/vmail/lessi.it/info/cur/1612340810.M372030P2947.mail.planetcloud-host.com,S=68467,W=70074:2,

编辑文件内容

Subject: =?utf-8?Q?RIVALUTAZIONE=20BENI=20D=E2=80=99IMPRESA=3A=20un=E2=80=99opportunit=C3=A0=20per=20le=20aziende?=
From: =?utf-8?Q?Studio=20Associato=20Marelli=20e=20Brenna?= <studio@marelliebrenna.it>
Reply-To: =?utf-8?Q?Studio=20Associato=20Marelli=20e=20Brenna?= <studio@marelliebrenna.it>
To: <info@lessi.it>
Date: Wed,  3 Feb 2021 08:26:42 +0000
Message-ID: <a89456610fbed4c69f80cdb1b.6d5abb5670.20210203082634.086d6bd65e.181a2b12@mail116.atl11.rsgsv.net>
Feedback-ID: 132454678:132454678.9515244:us4:mc
Content-Type: multipart/alternative; boundary="_----------=_MCPart_408177725"
MIME-Version: 1.0

This is a multi-part message in MIME format

--_----------=_MCPart_408177725
Content-Type: text/plain; charset="utf-8"; format="fixed"
Content-Transfer-Encoding: quoted-printable

Procedure Operative per la rivalutazione dei beni d'impresa

se non visualizzi correttamente la mail clicca qui (https://mailchi.mp/59e=
d9d463229/circolare-9515244?e=3D6d5abb5670)

**
CIRCOLARE
------------------------------------------------------------
Oggetto:  RIVALUTAZIONE BENI D'IMPRESA - Un'opportunit=C3=A0 per le impres=
e
* Procedure Operative

Buongiorno a tutti.

Come gi=C3=A0 anticipato in precedenti circolari il Decreto Agosto (DL 104=
/2020 poi convertito in legge) ha riaperto=2C con modalit=C3=A0 decisament=
e pi=C3=B9 convenienti=2C la possibilit=C3=A0 di procedere con la rivaluta=
zione dei beni d'impresa.

Tale procedura potr=C3=A0 interessare tutti i beni di propriet=C3=A0 dell'=
impresa=2C sia immateriali (marchi=2C brevetti) che materiali (beni immobi=
li=2C impianti e macchinari=2C altri beni) e=2C  in modo innovativo rispet=
to alla precedenti versioni=2C si potr=C3=A0 procedere con la rivalutazion=
e di singoli beni selezionati senza necessit=C3=A0 di procedere con la riv=
alutazione dell'intera categoria.

In chiave soggettiva potranno procedere con la rivalutazione tutti i sogge=
tti titolari di reddito d'impresa quindi sia societ=C3=A0 che imprese indi=
viduali e siano esse in regime di contabilit=C3=A0 ordinaria che semplific=
ata.

La norma presenta due diverse opportunit=C3=A0:
1. miglioramento degli indici di bilancio grazie all'iscrizione nell'attiv=
o del valore effettivo del bene con correlata imputazione a patrimonio net=
to del differenziale di rivalutazione;
2. riduzione del carico fiscale in relazione alla deduzione degli ammortam=
enti sui valori rivalutati a fronte di un'imposta sostitutiva di rivalutaz=
ione limitata al 3% e pagabile anche in tre rate annuali=2C con eventuale=
 possibilit=C3=A0 di affrancare la riserva con un ulteriore 10%.

Vi  invitiamo a leggere con attenzione gli approfondimenti riportati ai li=
nk qui di seguito (cliccare sulle immagini) nei quali troverete informazio=
ni pi=C3=B9 dettagliate:
https://www.marelliebrenna.it/rivalutazione-beni-dimpresa-due-reali-opport=
unita-e-una-sola-controindicazione/
https://mailchi.mp/da2da64b6752/pvtnvna6xt
La norma=2C pur presentando un diffuso profilo di interesse=2C richiede pa=
rticolari valutazioni in relazione alla posizione di ogni impresa. Durante=
 il mese di febbraio i consulenti dello Studio si attiveranno con tutti i=
 clienti potenzialmente interessati al fine di approfondire le specifiche=
 situazioni di ognuno e di assumere decisioni in ordine all'avvio degli st=
ep necessari per procedere con la rivalutazione. Lo Studio inoltre=2C con=
 l'obbiettivo di offrire una consulenza integrata e completa su questa att=
ivit=C3=A0=2C in stretta collaborazione con http://www.bcmproject.it/it/BC=
M PROJECT=2C ha creato un team dedicato alla redazione di  perizie di stim=
a e di valutazione per la categoria "impianti e macchinari" - gruppo di be=
ni sicuramente pi=C3=B9  interessato dalla normativa.

Come sempre=2C i consulenti dello Studio e i vostri referenti del settore=
 "Contabilit=C3=A0=2C Bilancio e Fiscalit=C3=A0 Persone Giuridiche" sono a=
 disposizione per ogni eventuale chiarimento in merito.

Cordiali saluti.

Studio associato Marelli e Brenna

l=E2=80=99atteggiamento corretto di ognuno di noi pu=C3=B2 essere utile a=
 tutti=2C a tutela quindi sia nostra che di chiunque viva vicino a noi
STUDIO ASSOCIATO MARELLI E BRENNA
Via Tommaso Grossi=2C 31
22066 Mariano Comense CO
Tel. 031746529
https://www.linkedin.com/company/11371886 Seguici su LinkedIn (https://www=
=2Elinkedin.com/company/11371886)

=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D
Ai sensi del Regolamento UE 679/2016 (GDPR) e delle Linee Guida per posta=
 elettronica ed Internet del Garante Privacy si rende noto che le informaz=
ioni contenute nella presente comunicazione ed i relativi allegati possono=
 essere riservate e sono=2C comunque=2C destinate esclusivamente alle pers=
one o alla Societ=C3=A0 sopraindicati. Le stesse non sono da considerarsi=
 comunicazioni personali=2C quindi eventuali risposte potranno essere cono=
sciute da persone appartenenti all'azienda. Se avete ricevuto questo messa=
ggio per errore=2C vi preghiamo di distruggerlo e di informarci immediatam=
ente inviando un messaggio all'indirizzo e-mail ** privacy.studio@marellie=
brenna.it ()
** Cancellati da questa lista (https://marelliebrenna.us4.list-manage.com/=
unsubscribe?u=3Da89456610fbed4c69f80cdb1b&id=3D81bf31599b&e=3D6d5abb5670&c=
=3D086d6bd65e)
Copyright =C2=A9 2020
--_----------=_MCPart_408177725
Content-Type: text/html; charset="utf-8"
Content-Transfer-Encoding: quoted-printable

<!doctype html>
<html xmlns=3D"http://www.w3.org/1999/xhtml" xmlns:v=3D"urn:schemas-micros=
oft-com:vml" xmlns:o=3D"urn:schemas-microsoft-com:office:office">
    <head>
        
        
        <meta charset=3D"UTF-8">
        <meta http-equiv=3D"X-UA-Compatible" content=3D"IE=3Dedge">
        <meta name=3D"viewport" content=3D"width=3Ddevice-width=2C initial=
-scale=3D1">
        <title>RIVALUTAZIONE BENI D=E2=80=99IMPRESA: un=E2=80=99opportunit=
=C3=A0 per le aziende</title>

}=09@media only screen and (max-width: 480px){
=09=09body=2Ctable=2Ctd=2Cp=2Ca=2Cli=2Cblockquote{
=09=09=09-webkit-text-size-adjust:none !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09body{
=09=09=09width:100% !important;
=09=09=09min-width:100% !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09.columnWrapper{
=09=09=09max-width:100% !important;
=09=09=09width:100% !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09.mcnRetinaImage{
=09=09=09max-width:100% !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09.mcnImage{
=09=09=09width:100% !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09.mcnCartContainer=2C.mcnCaptionTopContent=2C.mcnRecContentContainer=
=2C.mcnCaptionBottomContent=2C.mcnTextContentContainer=2C.mcnBoxedTextCont=
entContainer=2C.mcnImageGroupContentContainer=2C.mcnCaptionLeftTextContent=
Container=2C.mcnCaptionRightTextContentContainer=2C.mcnCaptionLeftImageCon=
tentContainer=2C.mcnCaptionRightImageContentContainer=2C.mcnImageCardLeftT=
extContentContainer=2C.mcnImageCardRightTextContentContainer=2C.mcnImageCa=
rdLeftImageContentContainer=2C.mcnImageCardRightImageContentContainer{
=09=09=09max-width:100% !important;
=09=09=09width:100% !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09.mcnBoxedTextContentContainer{
=09=09=09min-width:100% !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09.mcnImageGroupContent{
=09=09=09padding:9px !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09.mcnCaptionLeftContentOuter .mcnTextContent=2C.mcnCaptionRightConten=
tOuter .mcnTextContent{
=09=09=09padding-top:9px !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09.mcnImageCardTopImageContent=2C.mcnCaptionBottomContent:last-child .=
mcnCaptionBottomImageContent=2C.mcnCaptionBlockInner .mcnCaptionTopContent=
:last-child .mcnTextContent{
=09=09=09padding-top:18px !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09.mcnImageCardBottomImageContent{
=09=09=09padding-bottom:9px !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09.mcnImageGroupBlockInner{
=09=09=09padding-top:0 !important;
=09=09=09padding-bottom:0 !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09.mcnImageGroupBlockOuter{
=09=09=09padding-top:9px !important;
=09=09=09padding-bottom:9px !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09.mcnTextContent=2C.mcnBoxedTextContentColumn{
=09=09=09padding-right:18px !important;
=09=09=09padding-left:18px !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09.mcnImageCardLeftImageContent=2C.mcnImageCardRightImageContent{
=09=09=09padding-right:18px !important;
=09=09=09padding-bottom:0 !important;
=09=09=09padding-left:18px !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09.mcpreview-image-uploader{
=09=09=09display:none !important;
=09=09=09width:100% !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09h1{
=09=09=09font-size:18px !important;
=09=09=09line-height:125% !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09h2{
=09=09=09font-size:18px !important;
=09=09=09line-height:125% !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09h3{
=09=09=09font-size:18px !important;
=09=09=09line-height:125% !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09h4{
=09=09=09font-size:16px !important;
=09=09=09line-height:125% !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09.mcnBoxedTextContentContainer .mcnTextContent=2C.mcnBoxedTextContent=
Container .mcnTextContent p{
=09=09=09font-size:14px !important;
=09=09=09line-height:125% !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09#templatePreheader{
=09=09=09display:none !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09#templatePreheader .mcnTextContent=2C#templatePreheader .mcnTextCont=
ent p{
=09=09=09font-size:9px !important;
=09=09=09line-height:125% !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09#templateHeader .mcnTextContent=2C#templateHeader .mcnTextContent p{
=09=09=09font-size:14px !important;
=09=09=09line-height:125% !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09#templateUpperBody .mcnTextContent=2C#templateUpperBody .mcnTextCont=
ent p{
=09=09=09font-size:14px !important;
=09=09=09line-height:125% !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09#templateColumns .columnContainer .mcnTextContent=2C#templateColumns=
 .columnContainer .mcnTextContent p{
=09=09=09font-size:14px !important;
=09=09=09line-height:125% !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09#templateLowerBody .mcnTextContent=2C#templateLowerBody .mcnTextCont=
ent p{
=09=09=09font-size:14px !important;
=09=09=09line-height:125% !important;
=09=09}

}=09@media only screen and (max-width: 480px){
=09=09#templateFooter .mcnTextContent=2C#templateFooter .mcnTextContent p{
=09=09=09font-size:12px !important;
=09=09=09line-height:125% !important;
=09=09}

}</style></head>
    <body style=3D"height: 100%;margin: 0;padding: 0;width: 100%;-ms-text-=
size-adjust: 100%;-webkit-text-size-adjust: 100%;background-color: #ffffff=
;">
        
        <span class=3D"mcnPreviewText" style=
=3D"display:none; font-size:0px; line-height:0px; max-height:0px; max-widt=
h:0px; opacity:0; overflow:hidden; visibility:hidden; mso-hide:all;">Proce=
dure Operative per la rivalutazione dei beni d'impresa</span>
        
        <center>
            <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspa=
cing=3D"0" height=3D"100%" width=3D"100%" id=3D"bodyTable" style=3D"border=
-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-s=
ize-adjust: 100%;-webkit-text-size-adjust: 100%;height: 100%;margin: 0;pad=
ding: 0;width: 100%;background-color: #ffffff;">
                <tr>
                    <td align=3D"center" valign=3D"top" id=3D"bodyCell" st=
yle=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-te=
xt-size-adjust: 100%;height: 100%;margin: 0;padding: 10px;width: 100%;bord=
er-top: 0;">
                        
                        
                        <table border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" width=3D"100%" class=3D"templateContainer" style=3D"border-collapse=
: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;border: 0;max-width: 600px !importa=
nt;">
                            <tr>
                                <td valign=3D"top" id=3D"templatePreheader=
" style=3D"background:#ffffff none no-repeat center/cover;mso-line-height-=
rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;ba=
ckground-color: #ffffff;background-image: none;background-repeat: no-repea=
t;background-position: center;background-size: cover;border-top: 0;border-=
bottom: 0;padding-top: 0px;padding-bottom: 0px;"><table width=3D"100%" cla=
ss=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: collapse;mso=
-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;" border=3D"0" cellspacing=3D"0" cellpadding=3D"0=
">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td class=3D"mcnTextBlockInner" valign=3D"top" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09
=09=09=09
=09=09=09=09
                <table width=3D"100%" align=3D"left" class=3D"mcnTextConte=
ntContainer" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" border=3D"0" cellspacing=3D"0" cellpad=
ding=3D"0">
                    <tbody><tr>

</td>
                    </tr>
                </tbody></table>
=09=09=09=09

</td>
                    </tr>
                </tbody></table>
=09=09=09=09

=09=09=09=09
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 210px;border-collapse: collapse;mso-table=
-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text=
-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContentContainer">
                    <tbody><tr>

<h1 style=3D"text-align: left;display: block;margin: 0;padding: 0;color: #=
003478;font-family: 'Helvetica Neue'=2C Helvetica=2C Arial=2C Verdana=2C s=
ans-serif;font-size: 13px;font-style: normal;font-weight: bold;line-height=
: 100%;letter-spacing: normal;"><br>
CIRCOLARE</h1>

</td>
                    </tr>
                </tbody></table>
=09=09=09=09

=09=09=09=09
            </td>
        </tr>
    </tbody>
</table><table width=3D"100%" class=3D"mcnDividerBlock" style=3D"min-width=
: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0=
pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;table-layout:=
 fixed !important;" border=3D"0" cellspacing=3D"0" cellpadding=3D"0">
    <tbody class=3D"mcnDividerBlockOuter">
        <tr>
            <td class=3D"mcnDividerBlockInner" style=3D"padding: 0px 18px;=
min-width: 100%;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">
                <table width=3D"100%" class=3D"mcnDividerContent" style=3D=
"border-top-color: #CECFCB;border-top-width: 2px;border-top-style: solid;m=
in-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-r=
space: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" bor=
der=3D"0" cellspacing=3D"0" cellpadding=3D"0">
                    <tbody><tr>
                        <td style=3D"mso-line-height-rule: exactly;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                            <span></span>
                        </td>
                    </tr>
                </tbody></table>

            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09
=09=09=09
=09=09=09=09
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
Container">
                    <tbody><tr>

<br>
Oggetto:&nbsp; RIVALUTAZIONE BENI D'IMPRESA - Un'opportunit=C3=A0 per le i=
mprese
<ul>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">Procedure Operative</li>
</ul>

</td>
                    </tr>
                </tbody></table>
=09=09=09=09

=09=09=09=09
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09
=09=09=09
=09=09=09=09
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
Container">
                    <tbody><tr>

Buongiorno a tutti.<br>
<br>
Come gi=C3=A0 anticipato in precedenti circolari il Decreto Agosto (DL 104=
/2020 poi convertito in legge) ha <strong>riaperto=2C con modalit=C3=A0 de=
cisamente pi=C3=B9 convenienti=2C la possibilit=C3=A0 di procedere con la=
 rivalutazione dei beni d'impresa.</strong><br>
&nbsp;<br>
Tale procedura potr=C3=A0 interessare <strong>tutti i beni di propriet=C3=
=A0 dell'impresa</strong>=2C sia immateriali (marchi=2C brevetti) che mate=
riali (beni immobili=2C impianti e macchinari=2C altri beni) e=2C&nbsp; in=
 modo innovativo rispetto alla precedenti versioni=2C si potr=C3=A0 proced=
ere con la <strong>rivalutazione di singoli beni selezionati</strong> senz=
a necessit=C3=A0 di procedere con la rivalutazione dell'intera categoria.<=
br>
&nbsp;<br>
In chiave soggettiva potranno procedere con la rivalutazione tutti i sogge=
tti <strong>titolari di reddito d'impresa</strong> quindi sia societ=C3=A0=
 che imprese individuali e siano esse in regime di contabilit=C3=A0 ordina=
ria che semplificata.<br>
&nbsp;<br>
La norma presenta <strong>due diverse opportunit=C3=A0</strong>:&nbsp;

<ol>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;"><strong>miglioramento degli indici di bila=
ncio</strong> grazie all'iscrizione nell'attivo del valore effettivo del b=
ene con correlata imputazione a patrimonio netto del differenziale di riva=
lutazione;</li>
=09<li style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;"><strong>riduzione del carico fiscale </str=
ong>in relazione alla deduzione degli ammortamenti sui valori rivalutati a=
 fronte di un'imposta sostitutiva di rivalutazione limitata al 3% e pagabi=
le anche in tre rate annuali=2C con eventuale&nbsp;possibilit=C3=A0 di <st=
rong>affrancare la riserva</strong> con un ulteriore 10%.</li>
</ol>
&nbsp;Vi&nbsp; invitiamo a leggere con attenzione gli approfondimenti ripo=
rtati ai link qui di seguito (<strong>cliccare sulle immagini</strong>) ne=
i quali troverete <strong>informazioni pi=C3=B9 dettagliate</strong>:
                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09

</td>
                            </tr>
                        </tbody></table>

</td>
            </tr>

</td>
                            </tr>
                        </tbody></table>

</td>
            </tr>

</tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09
=09=09=09
=09=09=09=09
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
Container">
                    <tbody><tr>

La norma=2C pur presentando un diffuso profilo=
 di interesse=2C <strong>richiede particolari valutazioni in relazione all=
a posizione di ogni impresa</strong>. Durante il <strong>mese di febbraio=
 i consulenti dello Studio si attiveranno con tutti i clienti </strong>pot=
enzialmente interessati al fine di approfondire le specifiche situazioni d=
i ognuno e di assumere decisioni in ordine all'<strong>avvio degli step ne=
cessari per procedere con la rivalutazione</strong>. Lo Studio inoltre=2C=
 con l'obbiettivo di offrire una consulenza integrata e completa su questa=
 attivit=C3=A0=2C <strong>in stretta collaborazione con <a href=3D"https:/=
/marelliebrenna.us4.list-manage.com/track/click?u=3Da89456610fbed4c69f80cd=
b1b&id=3Dd90f1bae31&e=3D6d5abb5670" target=3D"_blank" style=3D"mso-line-h=
eight-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 1=
00%;color: #003478;font-weight: normal;text-decoration: none;"></a></stron=
g><strong>BCM PROJECT</strong>=2C ha creato un team dedicato alla redazion=
e di&nbsp; perizie di stima e di valutazione per la categoria "impianti e=
 macchinari" - gruppo di beni sicuramente pi=C3=B9&nbsp; interessato dalla=
 normativa.<br>
<br>
Come sempre=2C i consulenti dello Studio e i vostri referenti del settore=
 "<strong>Contabilit=C3=A0=2C Bilancio e Fiscalit=C3=A0 Persone Giuridiche=
</strong>" sono a disposizione per ogni eventuale chiarimento in merito.<b=
r>
<br>
Cordiali saluti.<br>
&nbsp;<br>
<br>
<em>Studio associato Marelli e Brenna</em><br>
<br>
<br>
&nbsp;
<div style=3D"text-align: center;"><span style=3D"font-size:11px"><em><spa=
n style=3D"color:#003478"><strong>l=E2=80=99atteggiamento corretto di ognu=
no di noi pu=C3=B2 essere utile a tutti</strong>=2C <strong>a tutela quind=
i sia nostra che di chiunque viva vicino a noi</strong></span> &nbsp;</em>=
</span></div>

</td>
                    </tr>
                </tbody></table>
=09=09=09=09

=09=09=09=09
            </td>
        </tr>
    </tbody>
</table></td>
                            </tr>
                            <tr>
                                <td valign=3D"top" id=3D"templateUpperBody=
" style=3D"background:#ffffff none no-repeat center/cover;mso-line-height-=
rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;ba=
ckground-color: #ffffff;background-image: none;background-repeat: no-repea=
t;background-position: center;background-size: cover;border-top: 0;border-=
bottom: 0;padding-top: 0;padding-bottom: 0;"><table width=3D"100%" class=
=3D"mcnDividerBlock" style=3D"min-width: 100%;border-collapse: collapse;ms=
o-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webk=
it-text-size-adjust: 100%;table-layout: fixed !important;" border=3D"0" ce=
llspacing=3D"0" cellpadding=3D"0">
    <tbody class=3D"mcnDividerBlockOuter">
        <tr>
            <td class=3D"mcnDividerBlockInner" style=3D"padding: 0px 18px;=
min-width: 100%;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-=
webkit-text-size-adjust: 100%;">
                <table width=3D"100%" class=3D"mcnDividerContent" style=3D=
"border-top-color: #CECFCB;border-top-width: 2px;border-top-style: solid;m=
in-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-r=
space: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" bor=
der=3D"0" cellspacing=3D"0" cellpadding=3D"0">
                    <tbody><tr>
                        <td style=3D"mso-line-height-rule: exactly;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                            <span></span>
                        </td>
                    </tr>
                </tbody></table>

            </td>
        </tr>
    </tbody>
</table></td>
                            </tr>
                            <tr>
                                <td valign=3D"top" id=3D"templateColumns"=
 style=3D"background:#ffffff none no-repeat center/cover;mso-line-height-r=
ule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;bac=
kground-color: #ffffff;background-image: none;background-repeat: no-repeat=
;background-position: center;background-size: cover;border-top: 0;border-b=
ottom: 0;padding-top: 0;padding-bottom: 0;">
                                    
                                    <table align=3D"left" border=3D"0" cel=
lpadding=3D"0" cellspacing=3D"0" width=3D"300" class=3D"columnWrapper" sty=
le=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0p=
t;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                                        <tr>
                                            <td valign=3D"top" class=3D"co=
lumnContainer" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust=
: 100%;-webkit-text-size-adjust: 100%;"><table width=3D"100%" class=3D"mcn=
TextBlock" style=3D"min-width: 100%;border-collapse: collapse;mso-table-ls=
pace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-si=
ze-adjust: 100%;" border=3D"0" cellspacing=3D"0" cellpadding=3D"0">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td class=3D"mcnTextBlockInner" valign=3D"top" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09
=09=09=09
=09=09=09=09
                <table width=3D"100%" align=3D"left" class=3D"mcnTextConte=
ntContainer" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" border=3D"0" cellspacing=3D"0" cellpad=
ding=3D"0">
                    <tbody><tr>

</td>
                    </tr>
                </tbody></table>
=09=09=09=09

=09=09=09=09
            </td>
        </tr>
    </tbody>
</table></td>
                                        </tr>
                                    </table>
                                    
                                    <table align=3D"left" border=3D"0" cel=
lpadding=3D"0" cellspacing=3D"0" width=3D"300" class=3D"columnWrapper" sty=
le=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0p=
t;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                                        <tr>
                                            <td valign=3D"top" class=3D"co=
lumnContainer" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust=
: 100%;-webkit-text-size-adjust: 100%;"><table width=3D"100%" class=3D"mcn=
TextBlock" style=3D"min-width: 100%;border-collapse: collapse;mso-table-ls=
pace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-si=
ze-adjust: 100%;" border=3D"0" cellspacing=3D"0" cellpadding=3D"0">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td class=3D"mcnTextBlockInner" valign=3D"top" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09
=09=09=09
=09=09=09=09
                <table width=3D"100%" align=3D"left" class=3D"mcnTextConte=
ntContainer" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" border=3D"0" cellspacing=3D"0" cellpad=
ding=3D"0">
                    <tbody><tr>

</td>
                    </tr>
                </tbody></table>
=09=09=09=09

=09=09=09=09
            </td>
        </tr>
    </tbody>
</table></td>
                                        </tr>
                                    </table>
                                    
                                </td>
                            </tr>
                            <tr>
                                <td valign=3D"top" id=3D"templateLowerBody=
" style=3D"background:#ffffff none no-repeat center/cover;mso-line-height-=
rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;ba=
ckground-color: #ffffff;background-image: none;background-repeat: no-repea=
t;background-position: center;background-size: cover;border-top: 0;border-=
bottom: 0;padding-top: 0;padding-bottom: 0px;"><table width=3D"100%" class=
=3D"mcnFollowBlock" style=3D"min-width: 100%;border-collapse: collapse;mso=
-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;" border=3D"0" cellspacing=3D"0" cellpadding=3D"0=
">
    <tbody class=3D"mcnFollowBlockOuter">
        <tr>
            <td align=3D"center" class=3D"mcnFollowBlockInner" valign=3D"t=
op" style=3D"padding: 9px;mso-line-height-rule: exactly;-ms-text-size-adju=
st: 100%;-webkit-text-size-adjust: 100%;">
                <table width=3D"100%" class=3D"mcnFollowContentContainer"=
 style=3D"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;=
mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust:=
 100%;" border=3D"0" cellspacing=3D"0" cellpadding=3D"0">
    <tbody><tr>
        <td align=3D"center" style=3D"padding-left: 9px;padding-right: 9px=
;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;">
            <table class=3D"mcnFollowContent" border=3D"0" cellspacing=3D"=
0" cellpadding=3D"0" style=3D"border-collapse: collapse;mso-table-lspace:=
 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-ad=
just: 100%;">
                <tbody><tr>
                    <td align=3D"center" valign=3D"top" style=3D"padding-t=
op: 9px;padding-right: 9px;padding-left: 9px;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                        <table align=3D"center" border=3D"0" cellspacing=
=3D"0" cellpadding=3D"0" style=3D"border-collapse: collapse;mso-table-lspa=
ce: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size=
-adjust: 100%;">
                            <tbody><tr>
                                <td align=3D"center" valign=3D"top" style=
=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;">

=
       <td width=3D"24" align=3D"center" class=3D"mcnFollowIconContent" va=
lign=3D"middle" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
                                                                         =
           <a href=3D"https://marelliebrenna.us4.list-manage.com/track/cli=
ck?u=3Da89456610fbed4c69f80cdb1b&id=3D1c3a4595e1&e=3D6d5abb5670" target=
=3D"_blank" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;"><img width=3D"24" height=3D"24" style=
=3D"display: block;border: 0;height: auto;outline: none;text-decoration: n=
one;-ms-interpolation-mode: bicubic;" alt=3D"Seguici su LinkedIn" src=3D"h=
ttps://cdn-images.mailchimp.com/icons/social-block-v2/outline-dark-linkedi=
n-48.png"></a>
                                                                         =
       </td>

=
       <td align=3D"left" class=3D"mcnFollowTextContent" valign=3D"middle"=
 style=3D"padding-left: 5px;mso-line-height-rule: exactly;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;">
                                                                         =
           <a style=3D"color: #555555;font-family: &quot;Helvetica Neue&qu=
ot;=2CHelvetica=2CArial=2CVerdana=2Csans-serif;font-size: 11px;font-weight=
: normal;text-decoration: none;mso-line-height-rule: exactly;-ms-text-size=
-adjust: 100%;-webkit-text-size-adjust: 100%;" href=3D"https://marelliebre=
nna.us4.list-manage.com/track/click?u=3Da89456610fbed4c69f80cdb1b&id=3Dc26=
80c6804&e=3D6d5abb5670" target=3D"">Seguici su LinkedIn</a>
                                                                         =
       </td>

</=
tr>
                                                                    </tbod=
y></table>
                                                                </td>
                                                            </tr>
                                                        </tbody></table>
                                                    </td>
                                                </tr>
                                            </tbody></table>

</td>
                            </tr>
                        </tbody></table>
                    </td>
                </tr>
            </tbody></table>
        </td>
    </tr>
</tbody></table>

</td>
        </tr>
    </tbody>
</table></td>
                            </tr>
                            <tr>
                                <td valign=3D"top" id=3D"templateFooter" s=
tyle=3D"background:#ffffff none no-repeat center/cover;mso-line-height-rul=
e: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;backg=
round-color: #ffffff;background-image: none;background-repeat: no-repeat;b=
ackground-position: center;background-size: cover;border-top: 0;border-bot=
tom: 0;padding-top: 0px;padding-bottom: 0px;"><table width=3D"100%" class=
=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: collapse;mso-t=
able-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-=
text-size-adjust: 100%;" border=3D"0" cellspacing=3D"0" cellpadding=3D"0">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td class=3D"mcnTextBlockInner" valign=3D"top" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09
=09=09=09
=09=09=09=09
                <table width=3D"100%" align=3D"left" class=3D"mcnTextConte=
ntContainer" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" border=3D"0" cellspacing=3D"0" cellpad=
ding=3D"0">
                    <tbody><tr>

=09=09=09=09
            </td>
        </tr>
    </tbody>
</table></td>
                            </tr>
                        </table>
                        
                        
                    </td>
                </tr>
            </table>
        </center>
    <img src=3D"https://marelliebrenna.us4.list-manage.com/track/open.php?=
u=3Da89456610fbed4c69f80cdb1b&id=3D086d6bd65e&e=3D6d5abb5670" height=3D"1=
" width=3D"1"></body>
</html>
--_----------=_MCPart_408177725--

文件操作 - 1612340810.M372030P2947.mail.planetcloud-host.com,S=68467,W=70074:2,

文件: /var/vmail/lessi.it/info/cur/1612340810.M372030P2947.mail.planetcloud-host.com,S=68467,W=70074:2,

编辑文件内容

修改文件时间

删除文件