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Return-Path: <0102017e33587242-9e3e40b2-5790-42e4-aee9-0f92fc638894-000000@eu-west-1.amazonses.com> Delivered-To: info@lessi.it Received: by mail.planetcloud-host.com (Postfix, from userid 1016) id 52BBD145D9; Fri, 7 Jan 2022 08:02:25 +0100 (CET) Authentication-Results: mail.planetcloud-host.com; dkim=pass (1024-bit key) header.d=gruppocastelli.com header.i=@gruppocastelli.com header.b="cNXkLPmg"; dkim=pass (1024-bit key) header.d=amazonses.com header.i=@amazonses.com header.b="FhA4YiZ+" X-Spam-Checker-Version: SpamAssassin 3.4.0 (2014-02-07) on mail.planetcloud-host.com X-Spam-Level: X-Spam-Status: No, score=0.9 required=5.0 tests=DKIM_SIGNED,DKIM_VALID, DKIM_VALID_AU,HTML_FONT_FACE_BAD,HTML_MESSAGE,HTML_TAG_BALANCE_BODY, RCVD_IN_DNSWL_NONE,RCVD_IN_MSPIKE_H3,RCVD_IN_MSPIKE_WL, T_KAM_HTML_FONT_INVALID,URIBL_BLOCKED autolearn=no autolearn_force=no version=3.4.0 Received: from a6-96.smtp-out.eu-west-1.amazonses.com (a6-96.smtp-out.eu-west-1.amazonses.com [54.240.6.96]) (using TLSv1.2 with cipher ECDHE-RSA-AES128-SHA256 (128/128 bits)) (No client certificate requested) by mail.planetcloud-host.com (Postfix) with ESMTPS id AD875145D9 for <info@lessi.it>; Fri, 7 Jan 2022 08:02:22 +0100 (CET) DKIM-Signature: v=1; a=rsa-sha256; q=dns/txt; c=relaxed/simple; s=a5fedtt2ciu6o5d2f5uckkomtlzcm2zi; d=gruppocastelli.com; t=1641538941; h=Date:From:Message-ID:MIME-Version:Content-Type:Content-Transfer-Encoding:To:Subject; bh=0DXg5kXin5EQ4fnIAIUpG0tguwSmxhehUTQfQ/4yEog=; b=cNXkLPmgAvSYv1Xu79yYCLo12VtV5iuZ/TuRnAbFegyAnB0ScY25Pc7uW/3jxfFt Z3OnM+hZ3NnWviaeTuC9/ZGPVLcspmWXZv/TdxOk2LB01SjyG117ywY0HVpld/AGBIw GaE3p1JN8IUeHmHM0N0jU3F3iCQEWn6m2DmaYRyk= DKIM-Signature: v=1; a=rsa-sha256; q=dns/txt; c=relaxed/simple; s=uku4taia5b5tsbglxyj6zym32efj7xqv; d=amazonses.com; t=1641538941; h=Date:From:Message-ID:MIME-Version:Content-Type:Content-Transfer-Encoding:To:Subject:Feedback-ID; bh=0DXg5kXin5EQ4fnIAIUpG0tguwSmxhehUTQfQ/4yEog=; b=FhA4YiZ+KfWfq+f0AwC3JmWBPlIpmPAUQ5SZnkPINoMDHOBanCwM3XnXMZWiUwLz jPFJLoaLCt0VKgy2OT21d298oehBztEdaFFPzfLNJ1eB/EVNsTkXEns4nS9sQFFYG0a ghLCWudnkwLeWyuepdQ5TsS8QxFjkUuPYqrXZL40= Date: Fri, 7 Jan 2022 07:02:21 +0000 From: Servizio Clienti Ratio <servizioclienti@gruppocastelli.com> Message-ID: <0102017e33587242-9e3e40b2-5790-42e4-aee9-0f92fc638894-000000@eu-west-1.amazonses.com> X-Mailer: PHPMailer 6.0.7 (https://github.com/PHPMailer/PHPMailer) X-campaign-id: CMP-1641391929-28316 MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="b1_xE54u1rtfUW3xzo3pdN2o8g7uptbGpyKhbdqA4NOM" Content-Transfer-Encoding: 8bit To: info@lessi.it Subject: =?UTF-8?Q?Webinar_gratuiti_-_Impresa:_novit=C3=A0_dalla_legg?= =?UTF-8?Q?e_di_Bilancio,_credito_d'imposta_e_rischi_fiscali?= Feedback-ID: 1.eu-west-1.EKmaZoHMVk96dz9aWNw7Xo6o3RVOqwYOgPdanlLLdoM=:AmazonSES X-SES-Outgoing: 2022.01.07-54.240.6.96 This is a multi-part message in MIME format. --b1_xE54u1rtfUW3xzo3pdN2o8g7uptbGpyKhbdqA4NOM Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: 8bit Sistema Ratio � � Contatta il Servizio Clienti Vai sul sito Ratio Stampa Newsletter Versione Web � � � � � � � � � � � � � Gentile Lettore, Il Sistema Ratio, da sempre a fianco di professionisti in ambito economico e fiscale, mette a dispsosione delle aziende 3 appuntamenti GRATUITI per approfondire, in modo semplice e pratico, le novità più interessanti del periodo. Per una nuova e preparata gestione della propria attività. SCEGLI E ISCRITIVI AGLI WEBINAR, sono gratuiti � �Pillole per le imprese: �novità e conferme �nella manovra 2022 �13 gennaio 2022 �dalle ore 15.30, �40 minuti circa �• Sospensione dell'IRAP dal 2022 per imprese ��� individuali e società di persone �• Modifiche al regime "patent box" �• Proroga cessione e sconto in fattura �� bonus edilizi �• Misure a sostegno delle imprese �• Nuove misure per il credito d'imposta ricerca ��� e sviluppo � ISCRIVITI � � AL WEBINAR � � GRATUITO� �Credito d'imposta �nuovi investimenti: �novità e conferme 2022 �20 gennaio 2022 �dalle ore 15.30, �40 minuti circa �• Soggetti interessati �• Misura dell’agevolazione fino al 2022 �• Novità Legge Bilancio 2022 con efficacia �� dal 2023 �• Le regole di gestione del credito d’imposta �• Gli obblighi e gli adempimenti richiesti �• Analisi dei principali chiarimenti dell’Agenzia �� delle entrate � ISCRIVITI � � AL WEBINAR � � GRATUITO � �I rischi fiscali �delle società a ristretta �base societaria �27 gennaio 2022 �dalle ore 15.30, �40 minuti circa �• Definizione di società a ristretta base �• Rischi in caso di accertamento per società e� soci �• Posizioni della giustizia tributaria �• Strategie e linee difensive � ISCRIVITI � � AL WEBINAR � � GRATUITO � � � � � � � Centro Studi Castelli Srl - Via Bonfiglio, 33 - 46042 Castel Goffredo MN - Tel. 0376/77.51.30 - Fax 0376/77.01.51 Partita IVA: 01392340202 - Registro Imprese di Mantova n. 01392340202 - Capitale sociale € 10.400 interamente versato servizioclienti@gruppocastelli.com -�www.ratio.it�- Casella di posta certificata:�ratio@legalmail.it Informativa privacy Dichiaro di aver letto interamente l'informativa sulla privacy e autorizzo la società Centro Studi Castelli S.r.l. ad inserire i miei dati nelle proprie liste, per l'invio di materiale informativo, pubblicitario e promozionale. 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display: none; font-size: 1px; height: 0; opacity: 0; visibility: hidden; width: 0;">Sistema Ratio</span> <!--===================================================--> <!--| TOP BAR |--> <!--===================================================--> <table bgcolor="#D8D8D8" border="0" cellpadding="0" cellspacing="0" style="background-color: #D8D8D8; margin: 0; mso-table-lspace: 0; mso-table-rspace: 0; padding: 0; width: 100%;" width="100%"> <tbody> <tr> <td align="center" valign="top"> <table bgcolor="#fff" border="0" cellpadding="0" cellspacing="0" class="p100" style="background-color: #fff; margin: 0; mso-table-lspace: 0; mso-table-rspace: 0; padding: 0; width: 800px;" width="800"> <tbody> <tr> <td align="center" valign="top"> <table align="center" border="0" cellpadding="0" cellspacing="0" class="p90" style="margin: 0; mso-table-lspace: 0; mso-table-rspace: 0; padding: 0; width: 700px;" width="700"> <tbody> <tr> <td align="left" valign="top"> <table align="left" border="0" cellpadding="0" cellspacing="0" class="p100" style="margin: 0; 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margin: 0; mso-table-lspace: 0; mso-table-rspace: 0; padding: 0; width: 100%;" width="100%"> <tbody> <tr> <td align="center" valign="top"> <table bgcolor="#fff" border="0" cellpadding="0" cellspacing="0" class="p100" style="background-color: #fff; margin: 0; mso-table-lspace: 0; mso-table-rspace: 0; padding: 0; width: 800px;font-family: 'Open Sans', sans-serif!important;" width="800"> <tbody> <tr align="center" class="anchor" id="newsletter-content" valign="top"> </tr> <tr class="anchor"> <td align="center" valign="top"> <table border="0" cellpadding="0" cellspacing="0" class="p100" style="margin: 0; mso-table-lspace: 0; mso-table-rspace: 0; padding: 0; width: 800px;" width="800"> <tbody> <tr> <td align="center" valign="top"><img alt="Sistema Ratio" border="0" class="p100" src="https://files.ratio.it/upload/2022/newsletter_dem/03_webinar_gratuiti_imprese/webinar-gratuiti-aziende.png" style="-ms-interpolation-mode: bicubic; border: 0; display: block; font-size: 1px; outline: 0; text-decoration: none; width: 800px;" width="800"></td> </tr> </tbody> </table> </td> </tr> <tr class="anchor"> <td align="center" valign="top"> <table bgcolor="#fff" border="0" cellpadding="0" cellspacing="0" class="p100" style="background-color: #fff; margin: 0; mso-table-lspace: 0; mso-table-rspace: 0; padding: 0; width: 800px;" width="800"> <tbody> <tr> <td align="left" style="width: 30px; font-size: 1px;" valign="top" width="30"> </td> <td align="center" valign="top"> <table align="center" border="0" cellpadding="0" cellspacing="0" class="p100" style="margin: 0; mso-table-lspace: 0; mso-table-rspace: 0; padding: 0; width: 700px;" width="700"> <tbody> <tr> <td align="left" valign="top"> <table border="0" cellpadding="0" cellspacing="0" class="p100" style="margin: 0; mso-table-lspace: 0; mso-table-rspace: 0; padding: 0; width: 700px;" width="700"> <tbody> <tr> <td align="left" style="font-size: 1px; height: 10px; line-height: 10px; mso-line-height-rule: exactly;" valign="top"> </td> </tr> <tr> <td align="left" style="color: #000; line-height: 25px; mso-line-height-rule: exactly;" valign="top"><font face="'Open Sans', sans-serif" style="font-family: 'Open Sans', sans-serif;"><span style="font-size:14px;">Gentile Lettore,<br> Il Sistema Ratio, da sempre a fianco di professionisti in ambito economico e fiscale, <strong>mette a dispsosione delle aziende 3 appuntamenti GRATUITI </strong>per approfondire, in modo semplice e pratico, le novità più interessanti del periodo. Per una nuova e preparata gestione della propria attività.</span></font> <div style="text-align: center;"><font face="'Open Sans', sans-serif" style="font-family: 'Open Sans', sans-serif;"><span style="font-size:14px;"><strong>SCEGLI E ISCRITIVI AGLI WEBINAR, sono gratuiti</strong></span></font></div> <table align="left" border="1" cellpadding="0" cellspacing="0" style="width:100%;"> <tbody> <tr> <td style="width: 30%; background-color: rgb(236, 230, 218); border-color: rgb(154, 77, 54);"><span style="font-size:14px;"><strong> </strong></span><span style="font-size:16px;"><strong><span style="color:#9a4d36;">Pillole per le imprese:<br> novità e conferme<br> nella manovra 2022</span></strong></span><br> <span style="font-size:14px;"><em> 13 gennaio 2022<br> dalle ore 15.30,</em><br> <em> 40 minuti circa</em></span></td> <td style="width: 45%; background-color: rgb(236, 230, 218); border-color: rgb(154, 77, 54);"> <span style="font-size:14px;">• Sospensione dell'IRAP dal 2022 per imprese<br> individuali e società di persone<br> • Modifiche al regime "patent box"<br> • Proroga cessione e sconto in fattura<br> bonus edilizi<br> • Misure a sostegno delle imprese<br> • Nuove misure per il credito d'imposta ricerca<br> e sviluppo</span></td> <td style="width: 25%; background-color: rgb(236, 230, 218); border-color: rgb(154, 77, 54); text-align: center;"><a href=http://track.ratio.it/track-link.php?c=CMP-1641391929-28316&e=info@lessi.it&l=aHR0cHM6Ly9hdHRlbmRlZS5nb3Rvd2ViaW5hci5jb20vcmVnaXN0ZXIvNDk1MTM3MDY2MDMwNTgyMjQ3OQ==><span style="font-size:16px;"><span style="background-color:#9a4d36;"> <span style="color:#ffffff;"><strong>ISCRIVITI</strong></span> </span><br> <span style="background-color:#9a4d36;"> <span style="color:#ffffff;"><strong>AL WEBINAR</strong></span> </span><br> <span style="background-color:#9a4d36;"> <span style="color:#ffffff;"><strong>GRATUITO</strong></span> </span></span></a><span style="font-size:18px;"><span style="background-color:#9a4d36;"> </span></span></td> </tr> <tr> <td style="width: 30%; background-color: rgb(236, 230, 218); border-color: rgb(154, 77, 54);"> <span style="font-size:16px;"><span style="color:#9a4d36;"><strong>Credito d'imposta<br> nuovi investimenti:<br> novità e conferme 2022</strong></span></span><br> <span style="font-size:14px;"> <em>20 gennaio 2022<br> dalle ore 15.30,<br> 40 minuti circa</em></span></td> <td style="width: 45%; background-color: rgb(236, 230, 218); border-color: rgb(154, 77, 54);"><span style="font-size:14px;"> • Soggetti interessati<br> • Misura dell’agevolazione fino al 2022<br> • Novità Legge Bilancio 2022 con efficacia<br> dal 2023<br> • Le regole di gestione del credito d’imposta<br> • Gli obblighi e gli adempimenti richiesti<br> • Analisi dei principali chiarimenti dell’Agenzia<br> delle entrate</span></td> <td style="width: 25%; background-color: rgb(236, 230, 218); border-color: rgb(154, 77, 54); text-align: center;"><a href=http://track.ratio.it/track-link.php?c=CMP-1641391929-28316&e=info@lessi.it&l=aHR0cHM6Ly9yZWdpc3Rlci5nb3Rvd2ViaW5hci5jb20vcmVnaXN0ZXIvNDg2NjQxOTA5MzM3MTMyODI3MA==><span style="font-size:16px;"><span style="background-color:#9a4d36;"> <span style="color:#ffffff;"><strong>ISCRIVITI</strong></span> </span><br> <span style="background-color:#9a4d36;"> <span style="color:#ffffff;"><strong>AL WEBINAR</strong></span> </span><br> <span style="background-color:#9a4d36;"> <span style="color:#ffffff;"><strong>GRATUITO</strong></span> </span></span></a><span style="font-size:18px;"><span style="background-color:#9a4d36;"> </span></span></td> </tr> <tr> <td style="width: 30%; background-color: rgb(236, 230, 218); border-color: rgb(154, 77, 54);"><span style="font-size:14px;"><span style="color:#9a4d36;"><strong> </strong></span></span><span style="font-size:16px;"><span style="color:#9a4d36;"><strong>I rischi fiscali<br> delle società a ristretta<br> base societaria</strong></span></span><br> <span style="font-size:14px;"><em> 27 gennaio 2022<br> dalle ore 15.30,<br> 40 minuti circa</em></span></td> <td style="width: 45%; background-color: rgb(236, 230, 218); border-color: rgb(154, 77, 54);"><span style="font-size:14px;"> • Definizione di società a ristretta base<br> • Rischi in caso di accertamento per società e soci<br> • Posizioni della giustizia tributaria<br> • Strategie e linee difensive</span></td> <td style="width: 25%; background-color: rgb(236, 230, 218); border-color: rgb(154, 77, 54); text-align: center;"><a href=http://track.ratio.it/track-link.php?c=CMP-1641391929-28316&e=info@lessi.it&l=aHR0cHM6Ly9hdHRlbmRlZS5nb3Rvd2ViaW5hci5jb20vcmVnaXN0ZXIvMTY4NzkyOTk4OTExMjg3ODYwNA==><span style="font-size:16px;"><span style="background-color:#9a4d36;"> <span style="color:#ffffff;"><strong>ISCRIVITI</strong></span> </span><br> <span style="background-color:#9a4d36;"> <span style="color:#ffffff;"><strong>AL WEBINAR</strong></span> </span><br> <span style="background-color:#9a4d36;"> <span style="color:#ffffff;"><strong>GRATUITO</strong></span> </span></span></a></td> </tr> </tbody> </table> <br> <font face="'Open Sans', sans-serif" style="font-family: 'Open Sans', sans-serif;"> </font></td> </tr> <tr> <td align="left" style="font-size: 1px; 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