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/*]]>*/</style></div><div data-marker="__SIG_PRE__"><br data-mce-bogus="1"></div><div data-marker="__QUOTED_TEXT__"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div><div dir="auto" style="color:rgb( 0 , 0 , 0 );font-family:'tahoma' , 'arial' , sans-serif;font-size:18.88px;font-style:normal;font-weight:400;letter-spacing:normal;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb( 255 , 255 , 255 )" data-mce-style="color: #000000; font-family: 'tahoma' , 'arial' , sans-serif; font-size: 18.88px; font-style: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; background-color: #ffffff;"><div dir="auto" style="color:rgb( 0 , 0 , 0 );font-family:'tahoma' , 'arial' , sans-serif;font-size:18.88px;font-style:normal;font-weight:400;letter-spacing:normal;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb( 255 , 255 , 255 )" data-mce-style="color: #000000; font-family: 'tahoma' , 'arial' , sans-serif; font-size: 18.88px; font-style: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; background-color: #ffffff;"><span style="font-family: "times new roman", "new york", times, serif; font-size: 12pt;" data-mce-style="font-family: 'times new roman', 'new york', times, serif; font-size: 12pt;"> <!--StartFragment--></span><div dir="auto" style="color: rgb(0, 0, 0); font-family: Tahoma, Arial, sans-serif; font-size: 18.88px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255);" data-mce-style="color: #000000; font-family: Tahoma, Arial, sans-serif; font-size: 18.88px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: #ffffff;"><span style="color: rgb(255, 0, 0); font-family: tahoma, "new york", times, serif; font-size: 12pt;" data-mce-style="color: #ff0000; font-family: tahoma, 'new york', times, serif; font-size: 12pt;">D) Buongiorno, siamo una asd che gestisce un campo di atletica, quando affittiamo delle ore ad un'altra asd affiliata Fidal dobbiamo emettere fattura o rilasciare una semplice ricevuta?</span></div><div dir="auto" style="color: rgb(0, 0, 0); font-family: Tahoma, Arial, sans-serif; font-size: 18.88px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255);" data-mce-style="color: #000000; font-family: Tahoma, Arial, sans-serif; font-size: 18.88px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: #ffffff;"><br></div><div dir="auto" style="color: rgb(0, 0, 0); font-family: Tahoma, Arial, sans-serif; font-size: 18.88px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255);" data-mce-style="color: #000000; font-family: Tahoma, Arial, sans-serif; font-size: 18.88px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: #ffffff;"><span style="color: rgb(0, 0, 128); font-family: tahoma, "new york", times, serif; font-size: 12pt;" data-mce-style="color: #000080; font-family: tahoma, 'new york', times, serif; font-size: 12pt;">R) Il principio generale a cui affidarsi fa riferimento all'art. 148 comma 3 del TUIR e all'art. 4 comma del dpr 633/72 secondo cui si considerano decommercializzate le attività svolte in diretta attuazione degli scopi istituzionali purché svolte fra asd affiliate alla medesima federazione sportiva nazionale.</span></div><div dir="auto" style="color: rgb(0, 0, 0); font-family: Tahoma, Arial, sans-serif; font-size: 18.88px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255);" data-mce-style="color: #000000; font-family: Tahoma, Arial, sans-serif; font-size: 18.88px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: #ffffff;"><span style="color: rgb(0, 0, 128); font-family: tahoma, "new york", times, serif; font-size: 12pt;" data-mce-style="color: #000080; font-family: tahoma, 'new york', times, serif; font-size: 12pt;"><br data-mce-bogus="1"></span></div><div dir="auto" style="color: rgb(0, 0, 0); font-family: Tahoma, Arial, sans-serif; font-size: 18.88px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255);" data-mce-style="color: #000000; font-family: Tahoma, Arial, sans-serif; font-size: 18.88px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: #ffffff;"><span style="color: rgb(0, 0, 128); font-family: tahoma, "new york", times, serif; font-size: 12pt;" data-mce-style="color: #000080; font-family: tahoma, 'new york', times, serif; font-size: 12pt;">Pertanto gli incassi derivanti dall'affitto di ore per l'utilizzo dell'impianto saranno considerati proventi istituzionali con rilascio di una ricevuta, se rivolti ad una associazione affiliata Fidal, mentre saranno considerati commerciali con emissione di fattura, se provenienti da una asd affiliata ad un'altra federazione.</span></div><span style="color: rgb(0, 0, 128); font-family: tahoma, "new york", times, serif; font-size: 12pt;" data-mce-style="color: #000080; font-family: tahoma, 'new york', times, serif; font-size: 12pt;"><!--EndFragment--> </span></div><span style="font-family: tahoma, "new york", times, serif; color: rgb(0, 0, 128); font-size: 12pt;" data-mce-style="font-family: tahoma, 'new york', times, serif; color: #000080; font-size: 12pt;"> </span></div><div dir="auto" style="color:rgb( 0 , 0 , 0 );font-family:'tahoma' , 'arial' , sans-serif;font-size:18.88px;font-style:normal;font-weight:400;letter-spacing:normal;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb( 255 , 255 , 255 )" data-mce-style="color: #000000; font-family: 'tahoma' , 'arial' , sans-serif; font-size: 18.88px; font-style: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; background-color: #ffffff;"><span style="font-family: tahoma, "new york", times, serif; color: rgb(0, 0, 128); font-size: 12pt;" data-mce-style="font-family: tahoma, 'new york', times, serif; color: #000080; font-size: 12pt;"><br></span></div> </div><div><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div id="zimbraEditorContainer" style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" class="11" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div><div style="color:#000000;font-family:'arial' , 'helvetica' , sans-serif;font-size:16px;font-style:normal;font-weight:400;letter-spacing:normal;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px" data-mce-style="color: #000000; font-family: 'arial' , 'helvetica' , sans-serif; font-size: 16px; font-style: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:rgb( 0 , 0 , 0 )" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:rgb( 0 , 0 , 0 )" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:rgb( 0 , 0 , 0 )" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:rgb( 0 , 0 , 0 )" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:rgb( 0 , 0 , 0 )" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:rgb( 0 , 0 , 0 )" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:rgb( 0 , 0 , 0 )" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:rgb( 0 , 0 , 0 )" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:rgb( 0 , 0 , 0 )" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:rgb( 0 , 0 , 0 )" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:rgb( 0 , 0 , 0 )" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:rgb( 0 , 0 , 0 )" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:rgb( 0 , 0 , 0 )" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:rgb( 0 , 0 , 0 )" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:rgb( 0 , 0 , 0 )" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:rgb( 0 , 0 , 0 )" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:rgb( 0 , 0 , 0 )" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:rgb( 0 , 0 , 0 )" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:rgb( 0 , 0 , 0 )" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:rgb( 0 , 0 , 0 )" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:rgb( 0 , 0 , 0 )" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="color:rgb( 0 , 0 , 0 );font-family:'arial' , 'helvetica' , sans-serif;font-size:16px;font-style:normal;font-weight:400;letter-spacing:normal;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px" data-mce-style="color: #000000; font-family: 'arial' , 'helvetica' , sans-serif; font-size: 16px; font-style: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px;"><div dir="auto"><div dir="auto" style="color:rgb( 0 , 0 , 0 );font-family:'tahoma' , 'arial' , sans-serif;font-size:18.88px;font-style:normal;font-weight:400;letter-spacing:normal;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb( 255 , 255 , 255 )" data-mce-style="color: #000000; font-family: 'tahoma' , 'arial' , sans-serif; font-size: 18.88px; font-style: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; background-color: #ffffff;"><div dir="auto" style="color:rgb( 0 , 0 , 0 );font-family:'tahoma' , 'arial' , sans-serif;font-size:18.88px;font-style:normal;font-weight:400;letter-spacing:normal;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb( 255 , 255 , 255 )" data-mce-style="color: #000000; font-family: 'tahoma' , 'arial' , sans-serif; font-size: 18.88px; font-style: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; background-color: #ffffff;"><div dir="auto" style="color:rgb( 0 , 0 , 0 );font-family:'tahoma' , 'arial' , sans-serif;font-size:18.88px;font-style:normal;font-weight:400;letter-spacing:normal;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb( 255 , 255 , 255 )" data-mce-style="color: #000000; font-family: 'tahoma' , 'arial' , sans-serif; font-size: 18.88px; font-style: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; background-color: #ffffff;"><span style="color: rgb(0, 0, 128); font-family: tahoma, "new york", times, serif; font-size: 12pt;" data-mce-style="color: #000080; font-family: tahoma, 'new york', times, serif; font-size: 12pt;">Per qualsiasi ulteriore informazione l'Ufficio Territorio è a vostra disposizione. </span><br><span style="color: rgb(0, 0, 128); font-family: tahoma, "new york", times, serif; font-size: 12pt;" data-mce-style="color: #000080; font-family: tahoma, 'new york', times, serif; font-size: 12pt;"></span></div></div></div></div><div dir="auto"><span style="font-family: tahoma, "new york", times, serif; color: rgb(0, 0, 128); font-size: 12pt;" data-mce-style="font-family: tahoma, 'new york', times, serif; color: #000080; font-size: 12pt;"></span><br></div><div dir="auto"><span style="font-size: 12pt; color: rgb(0, 0, 128); font-family: tahoma, "new york", times, serif;" data-mce-style="font-size: 12pt; color: #000080; font-family: tahoma, 'new york', times, serif;">Buona giornata </span></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div> </div><div><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><div style="font-family:'arial' , 'helvetica' , sans-serif;font-size:12pt;color:#000000" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-size: 12pt; color: #000000;"><span style="font-size:12pt" data-mce-style="font-size: 12pt;"></span><div><div class="WordSection1"><p class="MsoNormal"><span style="font-size:12pt" data-mce-style="font-size: 12pt;"> </span></p><table class="MsoNormalTable" style="border-collapse:collapse" border="0" cellspacing="0" cellpadding="0" data-mce-style="border-collapse: collapse;"><tbody><tr><td width="95" valign="top" style="width:71.5pt;padding:0cm 3.5pt 0cm 3.5pt" data-mce-style="width: 71.5pt; padding: 0cm 3.5pt 0cm 3.5pt;"><p class="MsoNormal" style="line-height:115%" data-mce-style="line-height: 115%;"><span style="color:#1f497d" data-mce-style="color: #1f497d;"><img width="106" height="58" id="Immagine_x0020_1" style="width:1.1041in;height:0.6041in" src="cid:cfee244880c66fdeb5f039e2c27028197ce23601@zimbra" data-mce-src="https://ot-mail.it/service/home/~/?auth=co&loc=it_IT&id=30049&part=2.2&t=1587621734125" data-mce-style="width: 1.1041in; height: 0.6041in;"></span><span style="font-size:12pt;line-height:115%;color:#1f497d" data-mce-style="font-size: 12pt; line-height: 115%; color: #1f497d;"></span></p></td><td width="290" valign="top" style="width:217.3pt;padding:0cm 3.5pt 0cm 3.5pt" data-mce-style="width: 217.3pt; padding: 0cm 3.5pt 0cm 3.5pt;"><p class="MsoNormal" style="line-height:115%" data-mce-style="line-height: 115%;"><b><span style="font-size:8pt;line-height:115%;font-family:'gill sans mt' , sans-serif;color:red" data-mce-style="font-size: 8pt; line-height: 115%; font-family: 'gill sans mt' , sans-serif; color: red;"><br><br></span></b><b><span style="font-size:10pt;line-height:115%;font-family:'gill sans mt' , sans-serif;color:red" data-mce-style="font-size: 10pt; line-height: 115%; font-family: 'gill sans mt' , sans-serif; color: red;">MARCO PIETROGIACOMI</span></b><span style="font-size:10pt;line-height:115%;font-family:'gill sans mt' , sans-serif;color:#1f497d" data-mce-style="font-size: 10pt; line-height: 115%; font-family: 'gill sans mt' , sans-serif; color: #1f497d;"><br><b>Responsabile Area<br>Formazione e Territorio</b><br></span><u><span style="font-size:10pt;line-height:115%;font-family:'gill sans mt' , sans-serif;color:blue" data-mce-style="font-size: 10pt; line-height: 115%; font-family: 'gill sans mt' , sans-serif; color: blue;"><a href="mailto:marco.pietrogiacomi@fidal.it" rel="nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer nofollow noopener noreferrer" target="_blank"><span style="color:blue" data-mce-style="color: blue;">marco.pietrogiacomi@fidal.it</span></a></span></u><b><span style="font-size:10pt;line-height:115%;font-family:'gill sans mt' , sans-serif;color:#1f497d" data-mce-style="font-size: 10pt; line-height: 115%; font-family: 'gill sans mt' , sans-serif; color: #1f497d;"></span></b></p></td></tr></tbody></table><p class="MsoNormal"><span style="color:#1f497d" data-mce-style="color: #1f497d;"> </span></p><p class="MsoNormal"><span style="color:#1f497d" data-mce-style="color: #1f497d;"> </span></p><table class="MsoNormalTable" style="border-collapse:collapse" border="0" cellspacing="0" cellpadding="0" data-mce-style="border-collapse: collapse;"><tbody><tr><td width="95" valign="top" style="width:71.5pt;padding:0cm 3.5pt 0cm 3.5pt" data-mce-style="width: 71.5pt; padding: 0cm 3.5pt 0cm 3.5pt;"><p class="MsoNormal" style="line-height:115%" data-mce-style="line-height: 115%;"><span style="color:#1f497d" data-mce-style="color: #1f497d;"><img width="114" height="49" id="Immagine_x0020_2" style="width:1.1875in;height:0.5104in" src="cid:009cdfe20cde32f2d9d0d1530e4125ea887eaba8@zimbra" border="0" data-mce-src="https://ot-mail.it/service/home/~/?auth=co&loc=it_IT&id=30049&part=2.3&t=1587621734125" data-mce-style="width: 1.1875in; height: 0.5104in;"></span><span style="font-size:12pt;line-height:115%;color:#1f497d" data-mce-style="font-size: 12pt; line-height: 115%; color: #1f497d;"></span></p></td><td width="290" valign="top" style="width:217.3pt;padding:0cm 3.5pt 0cm 3.5pt" data-mce-style="width: 217.3pt; padding: 0cm 3.5pt 0cm 3.5pt;"><p class="MsoNormal" style="line-height:115%" data-mce-style="line-height: 115%;"><span style="font-size:5pt;line-height:115%;font-family:'gill sans mt' , sans-serif;color:#1f497d" data-mce-style="font-size: 5pt; line-height: 115%; font-family: 'gill sans mt' , sans-serif; color: #1f497d;"><br></span><span style="font-size:10pt;line-height:115%;font-family:'gill sans mt' , sans-serif;color:#1f497d" data-mce-style="font-size: 10pt; line-height: 115%; font-family: 'gill sans mt' , sans-serif; color: #1f497d;">Tel. +39 06 33484767<br>Mob. +39.3271628562<br>Via Flaminia Nuova, 830 – 00191 Roma, Italy</span></p></td></tr></tbody></table><p class="MsoNormal"> </p><p class="MsoNormal"> </p></div></div></div><span style="font-family:'arial' , 'helvetica' , sans-serif;font-style:normal;font-weight:400;letter-spacing:normal;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:#ffffff;color:#003366;font-size:10pt" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-style: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; background-color: #ffffff; color: #003366; font-size: 10pt;"><em>Il presente messaggio contiene informazioni di natura professionale attinente all’attività lavorativa.</em></span><br style="color:#000000;font-family:'arial' , 'helvetica' , sans-serif;font-size:16px;font-style:normal;font-weight:400;letter-spacing:normal;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:#ffffff" data-mce-style="color: #000000; font-family: 'arial' , 'helvetica' , sans-serif; font-size: 16px; font-style: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; background-color: #ffffff;"><span style="font-family:'arial' , 'helvetica' , sans-serif;font-style:normal;font-weight:400;letter-spacing:normal;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:#ffffff;color:#003366;font-size:10pt" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-style: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; background-color: #ffffff; color: #003366; font-size: 10pt;"><em>Ai fini dello svolgimento dell’attività lavorativa le eventuali risposte potranno essere conosciute da altri soggetti nell’ambito dell’organizzazione del mittente.</em></span><br style="color:#000000;font-family:'arial' , 'helvetica' , sans-serif;font-size:16px;font-style:normal;font-weight:400;letter-spacing:normal;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:#ffffff" data-mce-style="color: #000000; font-family: 'arial' , 'helvetica' , sans-serif; font-size: 16px; font-style: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; background-color: #ffffff;"><span style="font-family:'arial' , 'helvetica' , sans-serif;font-style:normal;font-weight:400;letter-spacing:normal;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:#ffffff;color:#003366;font-size:10pt" data-mce-style="font-family: 'arial' , 'helvetica' , sans-serif; font-style: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; background-color: #ffffff; color: #003366; font-size: 10pt;"><em>Questo messaggio di posta elettronica e il suo contenuto sono riservati e confidenziali e destinati esclusivamente al soggetto indicato nell'indirizzo.</em></span> <br></div></div></div></div></div></div></div></div></div><br><br><br></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div><br></div></div></div></div><br></div></div></body></html>