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.elementor-widget-wrap{align-content:center;align-items:center;}.elementor-229 .elementor-element.elementor-element-5058ad28:not(.elementor-motion-effects-element-type-background), .elementor-229 .elementor-element.elementor-element-5058ad28 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:#FFFFFF;}.elementor-229 .elementor-element.elementor-element-5058ad28, .elementor-229 .elementor-element.elementor-element-5058ad28 > .elementor-background-overlay{border-radius:4px 0px 0px 4px;}.elementor-229 .elementor-element.elementor-element-5058ad28{transition:background 0.3s, border 0.3s, border-radius 0.3s, box-shadow 0.3s;padding:8px 8px 8px 8px;}.elementor-229 .elementor-element.elementor-element-5058ad28 > .elementor-background-overlay{transition:background 0.3s, border-radius 0.3s, opacity 0.3s;}.elementor-bc-flex-widget .elementor-229 .elementor-element.elementor-element-70a83673.elementor-column .elementor-widget-wrap{align-items:center;}.elementor-229 .elementor-element.elementor-element-70a83673.elementor-column.elementor-element[data-element_type="column"] > .elementor-widget-wrap.elementor-element-populated{align-content:center;align-items:center;}.elementor-229 .elementor-element.elementor-element-70a83673.elementor-column > .elementor-widget-wrap{justify-content:center;}.elementor-229 .elementor-element.elementor-element-b20661c .menu-item a.hfe-menu-item{padding-left:15px;padding-right:15px;}.elementor-229 .elementor-element.elementor-element-b20661c .menu-item a.hfe-sub-menu-item{padding-left:calc( 15px + 20px );padding-right:15px;}.elementor-229 .elementor-element.elementor-element-b20661c .hfe-nav-menu__layout-vertical .menu-item ul ul a.hfe-sub-menu-item{padding-left:calc( 15px + 40px );padding-right:15px;}.elementor-229 .elementor-element.elementor-element-b20661c .hfe-nav-menu__layout-vertical .menu-item ul ul ul a.hfe-sub-menu-item{padding-left:calc( 15px + 60px );padding-right:15px;}.elementor-229 .elementor-element.elementor-element-b20661c .hfe-nav-menu__layout-vertical .menu-item ul ul ul ul a.hfe-sub-menu-item{padding-left:calc( 15px + 80px );padding-right:15px;}.elementor-229 .elementor-element.elementor-element-b20661c .menu-item a.hfe-menu-item, .elementor-229 .elementor-element.elementor-element-b20661c .menu-item a.hfe-sub-menu-item{padding-top:15px;padding-bottom:15px;}.elementor-229 .elementor-element.elementor-element-b20661c ul.sub-menu{width:220px;}.elementor-229 .elementor-element.elementor-element-b20661c .sub-menu a.hfe-sub-menu-item,
						 .elementor-229 .elementor-element.elementor-element-b20661c nav.hfe-dropdown li a.hfe-menu-item,
						 .elementor-229 .elementor-element.elementor-element-b20661c nav.hfe-dropdown li a.hfe-sub-menu-item,
						 .elementor-229 .elementor-element.elementor-element-b20661c nav.hfe-dropdown-expandible li a.hfe-menu-item,
						 .elementor-229 .elementor-element.elementor-element-b20661c nav.hfe-dropdown-expandible li a.hfe-sub-menu-item{padding-top:15px;padding-bottom:15px;}.elementor-229 .elementor-element.elementor-element-b20661c .hfe-nav-menu__toggle{margin:0 auto;}.elementor-229 .elementor-element.elementor-element-b20661c .sub-menu,
								.elementor-229 .elementor-element.elementor-element-b20661c nav.hfe-dropdown,
								.elementor-229 .elementor-element.elementor-element-b20661c nav.hfe-dropdown-expandible,
								.elementor-229 .elementor-element.elementor-element-b20661c nav.hfe-dropdown .menu-item a.hfe-menu-item,
								.elementor-229 .elementor-element.elementor-element-b20661c nav.hfe-dropdown .menu-item a.hfe-sub-menu-item{background-color:#fff;}.elementor-229 .elementor-element.elementor-element-b20661c .sub-menu li.menu-item:not(:last-child),
						.elementor-229 .elementor-element.elementor-element-b20661c nav.hfe-dropdown li.menu-item:not(:last-child),
						.elementor-229 .elementor-element.elementor-element-b20661c nav.hfe-dropdown-expandible li.menu-item:not(:last-child){border-bottom-style:solid;border-bottom-color:#c4c4c4;border-bottom-width:1px;}.elementor-229 .elementor-element.elementor-element-5fe2a42e:not(.elementor-motion-effects-element-type-background) > .elementor-widget-wrap, .elementor-229 .elementor-element.elementor-element-5fe2a42e > .elementor-widget-wrap > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:#FFFFFF;}.elementor-bc-flex-widget .elementor-229 .elementor-element.elementor-element-5fe2a42e.elementor-column .elementor-widget-wrap{align-items:center;}.elementor-229 .elementor-element.elementor-element-5fe2a42e.elementor-column.elementor-element[data-element_type="column"] > .elementor-widget-wrap.elementor-element-populated{align-content:center;align-items:center;}.elementor-229 .elementor-element.elementor-element-5fe2a42e > .elementor-element-populated, .elementor-229 .elementor-element.elementor-element-5fe2a42e > .elementor-element-populated > .elementor-background-overlay, .elementor-229 .elementor-element.elementor-element-5fe2a42e > .elementor-background-slideshow{border-radius:4px 4px 0px 0px;}.elementor-229 .elementor-element.elementor-element-5fe2a42e > .elementor-element-populated{box-shadow:0px 0px 20px 0px rgba(0, 0, 0, 0.08);transition:background 0.3s, border 0.3s, border-radius 0.3s, box-shadow 0.3s;padding:16px 16px 16px 16px;}.elementor-229 .elementor-element.elementor-element-5fe2a42e > .elementor-element-populated > .elementor-background-overlay{transition:background 0.3s, border-radius 0.3s, opacity 0.3s;}.elementor-229 .elementor-element.elementor-element-5fe2a42e{z-index:5;}.elementor-bc-flex-widget .elementor-229 .elementor-element.elementor-element-5bb59dfb.elementor-column .elementor-widget-wrap{align-items:flex-end;}.elementor-229 .elementor-element.elementor-element-5bb59dfb.elementor-column.elementor-element[data-element_type="column"] > .elementor-widget-wrap.elementor-element-populated{align-content:flex-end;align-items:flex-end;}.elementor-229 .elementor-element.elementor-element-4e02ba0f > .elementor-container > .elementor-column > .elementor-widget-wrap{align-content:center;align-items:center;}.elementor-229 .elementor-element.elementor-element-4e02ba0f{margin-top:0px;margin-bottom:20px;}.elementor-bc-flex-widget .elementor-229 .elementor-element.elementor-element-276f8092.elementor-column .elementor-widget-wrap{align-items:center;}.elementor-229 .elementor-element.elementor-element-276f8092.elementor-column.elementor-element[data-element_type="column"] > .elementor-widget-wrap.elementor-element-populated{align-content:center;align-items:center;}.elementor-229 .elementor-element.elementor-element-276f8092.elementor-column > .elementor-widget-wrap{justify-content:flex-end;}.elementor-229 .elementor-element.elementor-element-2ae94f4d .elementor-icon-list-items:not(.elementor-inline-items) .elementor-icon-list-item:not(:last-child){padding-block-end:calc(32px/2);}.elementor-229 .elementor-element.elementor-element-2ae94f4d .elementor-icon-list-items:not(.elementor-inline-items) .elementor-icon-list-item:not(:first-child){margin-block-start:calc(32px/2);}.elementor-229 .elementor-element.elementor-element-2ae94f4d .elementor-icon-list-items.elementor-inline-items .elementor-icon-list-item{margin-inline:calc(32px/2);}.elementor-229 .elementor-element.elementor-element-2ae94f4d .elementor-icon-list-items.elementor-inline-items{margin-inline:calc(-32px/2);}.elementor-229 .elementor-element.elementor-element-2ae94f4d .elementor-icon-list-items.elementor-inline-items .elementor-icon-list-item:after{inset-inline-end:calc(-32px/2);}.elementor-229 .elementor-element.elementor-element-2ae94f4d .elementor-icon-list-icon i{color:var( --e-global-color-6d76acb );transition:color 0.3s;}.elementor-229 .elementor-element.elementor-element-2ae94f4d .elementor-icon-list-icon svg{fill:var( --e-global-color-6d76acb );transition:fill 0.3s;}.elementor-229 .elementor-element.elementor-element-2ae94f4d .elementor-icon-list-item:hover .elementor-icon-list-icon i{color:var( --e-global-color-8c7e707 );}.elementor-229 .elementor-element.elementor-element-2ae94f4d .elementor-icon-list-item:hover .elementor-icon-list-icon svg{fill:var( --e-global-color-8c7e707 );}.elementor-229 .elementor-element.elementor-element-2ae94f4d{--e-icon-list-icon-size:20px;--e-icon-list-icon-align:left;--e-icon-list-icon-margin:0 calc(var(--e-icon-list-icon-size, 1em) * 0.25) 0 0;--icon-vertical-offset:0px;}.elementor-229 .elementor-element.elementor-element-2ae94f4d .elementor-icon-list-icon{padding-inline-end:2px;}.elementor-229 .elementor-element.elementor-element-2ae94f4d .elementor-icon-list-item > .elementor-icon-list-text, .elementor-229 .elementor-element.elementor-element-2ae94f4d .elementor-icon-list-item > a{font-family:var( --e-global-typography-accent-font-family ), Sans-serif;font-size:var( --e-global-typography-accent-font-size );font-weight:var( --e-global-typography-accent-font-weight );font-style:var( --e-global-typography-accent-font-style );text-decoration:var( --e-global-typography-accent-text-decoration );line-height:var( --e-global-typography-accent-line-height );letter-spacing:var( --e-global-typography-accent-letter-spacing );word-spacing:var( --e-global-typography-accent-word-spacing );}.elementor-229 .elementor-element.elementor-element-2ae94f4d .elementor-icon-list-text{color:var( --e-global-color-8c7e707 );transition:color 0.3s;}.elementor-229 .elementor-element.elementor-element-2b292351 > .elementor-container > .elementor-column > .elementor-widget-wrap{align-content:center;align-items:center;}.elementor-229 .elementor-element.elementor-element-2b292351:not(.elementor-motion-effects-element-type-background), .elementor-229 .elementor-element.elementor-element-2b292351 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:#FFFFFF;}.elementor-229 .elementor-element.elementor-element-2b292351, .elementor-229 .elementor-element.elementor-element-2b292351 > .elementor-background-overlay{border-radius:0px 4px 4px 0px;}.elementor-229 .elementor-element.elementor-element-2b292351{transition:background 0.3s, border 0.3s, border-radius 0.3s, box-shadow 0.3s;padding:8px 8px 8px 8px;}.elementor-229 .elementor-element.elementor-element-2b292351 > .elementor-background-overlay{transition:background 0.3s, border-radius 0.3s, opacity 0.3s;}.elementor-bc-flex-widget .elementor-229 .elementor-element.elementor-element-684834ac.elementor-column .elementor-widget-wrap{align-items:center;}.elementor-229 .elementor-element.elementor-element-684834ac.elementor-column.elementor-element[data-element_type="column"] > .elementor-widget-wrap.elementor-element-populated{align-content:center;align-items:center;}.elementor-229 .elementor-element.elementor-element-684834ac.elementor-column > .elementor-widget-wrap{justify-content:center;}.elementor-229 .elementor-element.elementor-element-ae4985e .menu-item a.hfe-menu-item{padding-left:15px;padding-right:15px;}.elementor-229 .elementor-element.elementor-element-ae4985e .menu-item a.hfe-sub-menu-item{padding-left:calc( 15px + 20px );padding-right:15px;}.elementor-229 .elementor-element.elementor-element-ae4985e .hfe-nav-menu__layout-vertical .menu-item ul ul a.hfe-sub-menu-item{padding-left:calc( 15px + 40px );padding-right:15px;}.elementor-229 .elementor-element.elementor-element-ae4985e .hfe-nav-menu__layout-vertical .menu-item ul ul ul a.hfe-sub-menu-item{padding-left:calc( 15px + 60px );padding-right:15px;}.elementor-229 .elementor-element.elementor-element-ae4985e .hfe-nav-menu__layout-vertical .menu-item ul ul ul ul a.hfe-sub-menu-item{padding-left:calc( 15px + 80px );padding-right:15px;}.elementor-229 .elementor-element.elementor-element-ae4985e .menu-item a.hfe-menu-item, .elementor-229 .elementor-element.elementor-element-ae4985e .menu-item a.hfe-sub-menu-item{padding-top:15px;padding-bottom:15px;}.elementor-229 .elementor-element.elementor-element-ae4985e ul.sub-menu{width:220px;}.elementor-229 .elementor-element.elementor-element-ae4985e .sub-menu a.hfe-sub-menu-item,
						 .elementor-229 .elementor-element.elementor-element-ae4985e nav.hfe-dropdown li a.hfe-menu-item,
						 .elementor-229 .elementor-element.elementor-element-ae4985e nav.hfe-dropdown li a.hfe-sub-menu-item,
						 .elementor-229 .elementor-element.elementor-element-ae4985e nav.hfe-dropdown-expandible li a.hfe-menu-item,
						 .elementor-229 .elementor-element.elementor-element-ae4985e nav.hfe-dropdown-expandible li a.hfe-sub-menu-item{padding-top:15px;padding-bottom:15px;}.elementor-229 .elementor-element.elementor-element-ae4985e .hfe-nav-menu__toggle{margin:0 auto;}.elementor-229 .elementor-element.elementor-element-ae4985e .sub-menu,
								.elementor-229 .elementor-element.elementor-element-ae4985e nav.hfe-dropdown,
								.elementor-229 .elementor-element.elementor-element-ae4985e nav.hfe-dropdown-expandible,
								.elementor-229 .elementor-element.elementor-element-ae4985e nav.hfe-dropdown .menu-item a.hfe-menu-item,
								.elementor-229 .elementor-element.elementor-element-ae4985e nav.hfe-dropdown .menu-item a.hfe-sub-menu-item{background-color:#fff;}.elementor-229 .elementor-element.elementor-element-ae4985e .sub-menu li.menu-item:not(:last-child),
						.elementor-229 .elementor-element.elementor-element-ae4985e nav.hfe-dropdown li.menu-item:not(:last-child),
						.elementor-229 .elementor-element.elementor-element-ae4985e nav.hfe-dropdown-expandible li.menu-item:not(:last-child){border-bottom-style:solid;border-bottom-color:#c4c4c4;border-bottom-width:1px;}.elementor-229 .elementor-element.elementor-element-4ef93c3 .menu-item a.hfe-menu-item{padding-left:15px;padding-right:15px;}.elementor-229 .elementor-element.elementor-element-4ef93c3 .menu-item a.hfe-sub-menu-item{padding-left:calc( 15px + 20px );padding-right:15px;}.elementor-229 .elementor-element.elementor-element-4ef93c3 .hfe-nav-menu__layout-vertical .menu-item ul ul a.hfe-sub-menu-item{padding-left:calc( 15px + 40px );padding-right:15px;}.elementor-229 .elementor-element.elementor-element-4ef93c3 .hfe-nav-menu__layout-vertical .menu-item ul ul ul a.hfe-sub-menu-item{padding-left:calc( 15px + 60px );padding-right:15px;}.elementor-229 .elementor-element.elementor-element-4ef93c3 .hfe-nav-menu__layout-vertical .menu-item ul ul ul ul a.hfe-sub-menu-item{padding-left:calc( 15px + 80px );padding-right:15px;}.elementor-229 .elementor-element.elementor-element-4ef93c3 .menu-item a.hfe-menu-item, .elementor-229 .elementor-element.elementor-element-4ef93c3 .menu-item a.hfe-sub-menu-item{padding-top:15px;padding-bottom:15px;}.elementor-229 .elementor-element.elementor-element-4ef93c3 ul.sub-menu{width:220px;}.elementor-229 .elementor-element.elementor-element-4ef93c3 .sub-menu a.hfe-sub-menu-item,
						 .elementor-229 .elementor-element.elementor-element-4ef93c3 nav.hfe-dropdown li a.hfe-menu-item,
						 .elementor-229 .elementor-element.elementor-element-4ef93c3 nav.hfe-dropdown li a.hfe-sub-menu-item,
						 .elementor-229 .elementor-element.elementor-element-4ef93c3 nav.hfe-dropdown-expandible li a.hfe-menu-item,
						 .elementor-229 .elementor-element.elementor-element-4ef93c3 nav.hfe-dropdown-expandible li a.hfe-sub-menu-item{padding-top:15px;padding-bottom:15px;}.elementor-229 .elementor-element.elementor-element-4ef93c3 .hfe-nav-menu__toggle{margin:0 auto;}.elementor-229 .elementor-element.elementor-element-4ef93c3 .sub-menu,
								.elementor-229 .elementor-element.elementor-element-4ef93c3 nav.hfe-dropdown,
								.elementor-229 .elementor-element.elementor-element-4ef93c3 nav.hfe-dropdown-expandible,
								.elementor-229 .elementor-element.elementor-element-4ef93c3 nav.hfe-dropdown .menu-item a.hfe-menu-item,
								.elementor-229 .elementor-element.elementor-element-4ef93c3 nav.hfe-dropdown .menu-item a.hfe-sub-menu-item{background-color:#fff;}.elementor-229 .elementor-element.elementor-element-4ef93c3 .sub-menu li.menu-item:not(:last-child),
						.elementor-229 .elementor-element.elementor-element-4ef93c3 nav.hfe-dropdown li.menu-item:not(:last-child),
						.elementor-229 .elementor-element.elementor-element-4ef93c3 nav.hfe-dropdown-expandible li.menu-item:not(:last-child){border-bottom-style:solid;border-bottom-color:#c4c4c4;border-bottom-width:1px;}@media(min-width:768px){.elementor-229 .elementor-element.elementor-element-3174f0ca{width:45%;}.elementor-229 .elementor-element.elementor-element-5fe2a42e{width:9.666%;}.elementor-229 .elementor-element.elementor-element-5bb59dfb{width:45%;}}@media(max-width:1024px) and (min-width:768px){.elementor-229 .elementor-element.elementor-element-5fe2a42e{width:16%;}.elementor-229 .elementor-element.elementor-element-5bb59dfb{width:84%;}}@media(max-width:1024px){.elementor-229 .elementor-element.elementor-element-25a5eea9{padding:20px 20px 0px 20px;}.elementor-229 .elementor-element.elementor-element-c77c13f .elementor-icon-list-item > .elementor-icon-list-text, .elementor-229 .elementor-element.elementor-element-c77c13f .elementor-icon-list-item > a{font-size:var( --e-global-typography-accent-font-size );line-height:var( --e-global-typography-accent-line-height );letter-spacing:var( --e-global-typography-accent-letter-spacing );word-spacing:var( --e-global-typography-accent-word-spacing );}.elementor-229 .elementor-element.elementor-element-5fe2a42e > .elementor-element-populated, .elementor-229 .elementor-element.elementor-element-5fe2a42e > .elementor-element-populated > .elementor-background-overlay, .elementor-229 .elementor-element.elementor-element-5fe2a42e > .elementor-background-slideshow{border-radius:4px 4px 0px 4px;}.elementor-229 .elementor-element.elementor-element-2ae94f4d .elementor-icon-list-item > .elementor-icon-list-text, .elementor-229 .elementor-element.elementor-element-2ae94f4d .elementor-icon-list-item > a{font-size:var( --e-global-typography-accent-font-size );line-height:var( --e-global-typography-accent-line-height );letter-spacing:var( --e-global-typography-accent-letter-spacing );word-spacing:var( --e-global-typography-accent-word-spacing );}}@media(max-width:767px){.elementor-229 .elementor-element.elementor-element-c77c13f .elementor-icon-list-item > .elementor-icon-list-text, .elementor-229 .elementor-element.elementor-element-c77c13f .elementor-icon-list-item > a{font-size:var( --e-global-typography-accent-font-size );line-height:var( --e-global-typography-accent-line-height );letter-spacing:var( --e-global-typography-accent-letter-spacing );word-spacing:var( --e-global-typography-accent-word-spacing );}.elementor-229 .elementor-element.elementor-element-5fe2a42e{width:28%;}.elementor-229 .elementor-element.elementor-element-5fe2a42e > .elementor-element-populated{padding:12px 12px 12px 12px;}.elementor-229 .elementor-element.elementor-element-5bb59dfb{width:72%;}.elementor-229 .elementor-element.elementor-element-2ae94f4d .elementor-icon-list-item > .elementor-icon-list-text, .elementor-229 .elementor-element.elementor-element-2ae94f4d .elementor-icon-list-item > a{font-size:var( --e-global-typography-accent-font-size );line-height:var( --e-global-typography-accent-line-height );letter-spacing:var( --e-global-typography-accent-letter-spacing );word-spacing:var( --e-global-typography-accent-word-spacing );}}</style>		<div data-elementor-type="wp-post" data-elementor-id="229" class="elementor elementor-229" data-elementor-post-type="elementor-hf">
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						<div class="elementor-container elementor-column-gap-default">
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			<div class="elementor-widget-wrap">
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				<section class="elementor-section elementor-top-section elementor-element elementor-element-25a5eea9 elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="25a5eea9" data-element_type="section" data-e-type="section">
						<div class="elementor-container elementor-column-gap-no">
					<div class="elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-3174f0ca elementor-hidden-tablet elementor-hidden-mobile" data-id="3174f0ca" data-element_type="column" data-e-type="column">
			<div class="elementor-widget-wrap elementor-element-populated">
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					<h1 class="elementor-heading-title elementor-size-default">Luglio 26, 2021</h1>				</div>
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				Crisi e Risanamento Editoriali, l’Avv. Pagano sul tema transazione fiscale nelle crisi d’impresa			</a>
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				<div class="elementor-post__excerpt">
			<p>Uno sguardo alla Circolare n. 34/E del 2020 dell’Agenzia delle Entrate</p>
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			26 Luglio 2021		</span>
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			<p>Oltre alle modalità di utilizzo del greenpass, la proroga dello stato di emergenza e i nuovi criteri per i colori delle zone</p>
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			26 Luglio 2021		</span>
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