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Small Press Review - 30 December 2010

Italy Today Thursday, 30 December 2010 p.. 21
By two decisions of 29 December the Inland Revenue has defined how the refusal or withdrawal of authorization to carry out intra-Community transactions.

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Small Press Review - 29 December 2010

Italy Today Wednesday, December 29, 2010 p.. 36

INPS, in one of his final round, he indicated the instructions so that anyone interested can receive e-mail your certified certificate of illness sent by the INPS doctor.

Italy Today Wednesday, December 29, 2010 p.. 29
The Supreme Court has ruled that the favor of the guilty shall also apply to VAT

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the criticality of the new system of collection of tax assessments

DL 78/2010 With the legislature has provided that he's alerts of assessment issued by the Inland Revenue for income tax and VAT , notified by 1 July 2011 relating to tax periods on the date of 31 December 2007 and thereafter, the notice must also contain a pay by the deadline for submission of application (60 days after notification), the amounts the same set. So as you can imagine the folder disappears

payment if within 30 days of the expiry of the deadline to pay or appeal, and then course the ninetieth day after receipt, the receipt of the notice of assessment collection agency is entrusted with the result that the taxpayer will be considered unruly and then defaulting. Now to see good until the notice of assessment does not change hands all'Equitalia you can not apply for rescheduling. This will be possible only after 90 days of notification to the taxpayer with the result that the premium of the collection will addebitaro entirely on the taxpayer because as mentioned before the same shall be deemed delinquent. It would be good so that the legislature when the act will issue which will determine how attreverso which the Agency Entrate affiderà il credito ad Equitalia affronti anche questa criticità di non poco conto considerando anche la misura attuale dell'aggio da riscossione.

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Small Press Review - 17 December 2010

Il Sole 24 Ore venerdì 17 dicembre 2010 pag. 33 

Dal primo di gennaio 2011 aumentano gli interessi da ravvedimento

Italia Oggi venerdì 17 dicembre 2010 pag. 23

L'UnicoSC non prevederà piu la compilazione dei dati di bilancio, questo in quanto l'Agenzia delle Entrate è in grado di recuperare tali dati dai bilanci inviati in formato xbrl alle camere di commercio  

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Small Press Review - 16 December 2010

Il Sole 24 pm Thursday, December 16, 2010 p.. 37

The ABI should be extended for another 6 months the moratorium on loans due January 31, 2011

Italy Today Thursday, 16 December 2010 p.. 24

The Supreme Court has held that claims for refunds resulting from the cessation of business shall expire ten years

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Small Press Review - 15 December 2010

Italy Today Wednesday, December 15, 2010 p.. 34

The Supreme Court has ruled on the invalidity of an investigation based on field studies where the taxpayer demonstrates that a version of Jericho for the following years is more appropriate in determining dei ricavi di congruità in relazione all’attività economica dal soggetto accertato

Il Sole 24 Ore mercoledì 15 dicembre 2010 pag. 35

La Cassazione ha statuito che il sostegno economico al pagamento delle rate di un mutuo a favore di un contribuente sottoposto ad accertamento sintetico è sufficiente a superare la presunzione di redditività.

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Small Press Review - 13 December 2010

Italia Oggi7 lunedì 13 dicembre 2010 pag. 4

Con la recente approvazione della legge di stabilità sono aumentate nuovamente le sanzioni per il ravvedimento, la conciliazione e l'accertamento con adesione

Italy Today Saturday, December 11, 2010 p.. 32

The author discusses the various methods of calculation of the advance VAT

Il Sole 24 Ore Saturday, December 11, 2010 p.. 2

Enatrate The Agency would be to issue the implementing act for Telematics operations relevant to taxes exceeding 3,000 €. From rumors would appear that this measure will raise the threshold to 3,500 €.

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Small Press Review - December 9, 2010

Il Sole 24 Ore Thursday, December 9, 2010 p.. 31
Now you can submit questions for the new "488"

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Small Press Review - December 2, 2010

Il Sole 24 Ore giovedì 2 dicembre 2010 pag. 38
L'autore illustra le nuove modalità di rateazione dei debiti INPS alla luce delle due recenti circolare dell'Istituto

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Small Press Review - December 1, 2010

Il Sole 24 Ore mercoledì 1 dicembre 2010 pag. 37

L'Agenzia delle Entrate, con la risoluzione n. 123/E di ieri, ha chiarito che nessuna deduzione spetta ai contribuenti minimi in relazione ai costi sostenuti per l'acquisto di un immobile a partire dal 2010.

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The ABI announced new guidelines for the value of buildings

Stanno per entrare nel vivo le nuove linne guida per la valutazione degli immobili da parte delle banche nell'erogazione di crediti ipotecari. Tra i principali requisiti delle linee guida:

 • maggiori livelli di professionalità ed onorabilità dei periti;

• definizione di valore di mercato secondo le indicazioni di Banca d’Italia;

•  metodologie di valutazione immobiliare in base a standard internazionali.

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Extension for a moratorium on debt

Proroga in vista per la moratoria dei deibiti delle pmi in scadenza il prossimo 31 gennaio 2011. La modalità che sarà utilizzata non dovrebbere, però, più consistere nella sospensione dei mutui bensì in altre forme agevolative ancora da individuare.

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Small Press Review - November 30, 2010

Il Sole 24 pm Tuesday, November 30, 2010 p.. 35

The Commission of the Province of Brescia canceled an assessment notice served before 60 days after delivery of the PVC and devoid of the reasons of urgency imposed by the Statute of the taxpayer.

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Small Press Review - November 29 2010

Il Sole 24 Ore Saturday, November 27, 2010 p.. 37

The Council of Ministers adopted on Friday a legislative decree amending paragraph 2 of art. 2343-ter of the Civil Code with regard to contributions in kind in the capital of spa

Italy Today Saturday, 27 November 2010 p.. 33

Nothing IRAP whether professional performs the activity using only a computer and a car. To determine this was the Supreme Court with the ruling n.24114 last November 26.

Italy Oggi7 Monday, November 29, 2010 p.. 3

The author criticizes the new tracking system called Sistri waste.

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Assimilation of sector studies and Redditometro?

I would like to tell you about an interesting article published on Il Sole 24 Ore on 24.11.2010 in which the author comes to equalize the study area, such as assessment methods, the new Redditometro with the result that the presumptions that This latest move by lawyers hold on to simple. In particular The author reaches this conclusion in consideraizione that, as soon as they issued the decrees for the implementation of "nu ovo" Redditometro, will be available on the website of a software revenue to see if their standard of living is conguration with their income but not limited to this software together with the new regulation provides that before the adoption of the assessment the taxpayer must be called by both parties. then finding two points of contact in the contradictory and calculation software for verification of the adequacy of income, the new Redditometro become essentially a type of finding is very similar to the study of the field with all the consequences in terms of presumption. The article can be found, and page 37 and is signed by the authoritative Dario Deotto. that remains is how to evolve the law. At this point, but I come back to mind the words of Claudio Siciolitti, President of the National Council of Certified Accountants, said he feared that when the new Redditometro would become what today is the study of the area for business. It seems now that the road taken leads in that direction.

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Small Press Review - November 26, 2010

Il Sole 24 Ore Friday, November 26, 2010 p.. 35

The author shows how the determination of advance income tax for those patients who changed the rules dei minimi nel 2010

Italia Oggi venerdì 26 novembre 2010 pag. 44

L'Inail, con una sua nota, fornisce chiarimenti sull'applicazione della nuova maxisanzione per il lavoro nero introdotta dal collegato lavoro 

Italia Oggi venerdì 26 novembre 2010 pag. 39

La Commissione Tributaria Provinciale di Lecce ha equipatato case di abitazione ed alberghi ai fini dell'applicazione della TARSU  

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Small Press Review - November 25, 2010

Il Sole 24 Ore giovedì 25 novembre 2010 pag. 34
Con il presente articolo l'autore illustra le nuove regola di rateazione Debt INPS


Italy Today Thursday, November 25, 2010 p.. 25
The EU Council has extended until 31 December 2013 applying the reverse charge to supplies of mobile phones.

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Small Press Review - November 24, 2010

Il Sole 24 Ore - 24 November 2010 p.39

Excessive payments to third parties by a professional are clue to the IRAP

Il Sole 24 Ore Wednesday, November 24, 2010 p. . 35

The author explores the new requirement to send the sick note online

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interest for late payments: the fiscal

Interest payments are scheduled for late payments in the context of commercial transactions that are concerned with the delivery of goods or the provision of services for consideration. For the purposes of direct interest following the principle of cash or are taxed when they are received and deducted when they are paid. For the purposes of VAT are excluded from the taxable amount under Article 15 c.1 n.1. While the interest income for IRAP payments assumolo not relevant.

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Small Press Review - November 23, 2010

Italy Today Tuesday, November 23, 2010 p.. 27

Befera The Director announced that where a taxpayer is not reasonable to Redditometro can adjust the outcome of this instrument through repentance of his declaration of righteous

Il Sole 24 Ore martedì 23 novembre 2010 pag. 31

L'autore riassume quelle che saranno le nuove sanzioni, a partire dal 1 febbraio 2011, per il ravvedimento,  per l'accertamento con adesione e per l'acquiscienza.

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Small Press Review - November 22, 2010

Il Sole 24 Ore – 22 novembre 2010 p.10

Detrazione del 55% confermata anche nel 2011, tuttavia la stessa sarà fruibile in dieci anni invece che in cinque

Il Sole 24 Ore – 22 novembre 2010 p.5

La cedolare secca sugli affitti insegue il debutto al 1 gennaio

Il Sole 24 Ore - November 22, 2010 p.1

Describes how the author used by the Tax Office to correct the property values \u200b\u200bspecified in the deed.

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stated in the documents and correspondence of the society

Forse non tutti sanno che il codice civile prevede, all’articolo 2250, delle informazioni minime che vanno indicate negli atti e nella corrispondenza delle società soggette all’obbligo di iscrizione nel registro delle imprese. Tra gli atti e corrispondenza rientrano ad esempio: contratti, bilanci, lettere, fax, email, delivery notes, orders and invoices. About the latter is so often the mistake that is done is to state only the vat. Specifically, this information is: address of the company, the business register from which the company is registered, the number of commercial registration, any liquidation the company is located in the capital and what is actually paid by existing ' Most Recent Financial Statements (srl and spa) and finally the existence of the partner (srl and spa). All of the above information shall also be shown in the company's website (for Ltd and spa) as required by Community Law, 2008. Where si ometta uno dei dati richiesti negli atti o nella corrispondenza, nonché nel sito Web per le società di capitali, ad ogni amministratore può essere comminata una sanzione che va da un minimo di 206 euro ad un massimo di 2.065 euro. Infine va ricordato che il dpr 633/72 (testo unico dell’iva) prevede all’articolo 35 l’obbligo per tutti i titolari di p.iva, e quindi non solo le società ma anche le ditte individuali, di indicare la stessa nella home-page dell’eventuale sito web aziendale anche se lo stesso viene utilizzato solo per scopi pubblicitari.

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Short sull'ici considerations in view of the expiry of the balance

Il prossimo 16 dicembre scade il termine per pagare il saldo ici 2010. Qui di seguito una sintesi della disciplina. L’ici may be paid in two installments (June 16 and December 16) or, but in this case it is better to ask for confirmation to the City, in a lump sum on June 16 the rate is based on reductions in force this year. As for the method of payment you can use the bulletin postal account or the F24. This newsletter can be compensated with respect to the debt with tax credits ici, to social security. Also regarding the payment is worth remembering that the law is expected that a minimum payment at present is 12 €, but the individual municipalities can provide for a different amount, so even in this case is inquire well Tax Office. Please note that the main ici on housing and related assets has been abolished with the exception of buildings stacked in categories A1, A8 and A9 and that the City may have assimilated the exemption for primary residence also to those given on loan a straight line or collateral relatives. A tip, finally, on the determination of the tax base of the building areas ici which takes the value of commercial land at the relevant rate multiplied by 01/01/2010. In this regard many municipalities have set reference values \u200b\u200bper square meter for each building area, which, in the event the taxpayer take them as a basis of calculation, the "shield" any investigation which in this case could occur when the tax office considers that the market value used by the taxpayer does not respond to the real values. So if you can use those values \u200b\u200bthat will allow you to hedge against possible future investigations ici.

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Practical examples of drawing up the communications blacklist

Come molti di voi sapranno il D.l. 40/2010 ha previsto l’obbligo di comunicare le operazioni effettuate nei confronti di operatori economici aventi sede, residenza o domicilio negli Stati o territori a regime fiscale rivilegiato identified by the DM and the DM 04.05.1999 21.11.2001. In this article, cutting a very practical, I would draw your attention to some practical cases to fill in the form prepared by the Revenue for the reporting of transactions in a later article and go into more detail the performance in question.

Imports

Although these are already monitored in the Customs Agency has exempted from the Imports also communicative. We see now the case of an import from Taiwan. Since the purchase we will fill in the fields of assessment and the A19 A20 and in particular for tax assessment will be the sum of money referred to in Article 42 of the bubble (SAD), and finally the price of freight from customs duties and tax, of course you'll get by calculating the 20% on the sum obtained.

Supply of goods to San Marino

In this case we have to enhance the A6 field of active operations, while in the master data insert into the "foreign state" in the code 037 and a tax code code beginning with MS followed by 5 digits of course it will have to notify your client.

Provision of services not found in Italy

This is the case, for example Alpha Ltd., which makes a provision of services for a company based in Taiwan. In the model we will exploit the A10 in the field as it is invoiced in accordance with Article 7-ter and therefore not subject to VAT.

Provision of relevant services in Italy

This is the case instead of Alpha Ltd., which receives a service from a company based in Taiwan for the amount of 10,000 €. In the model we will develop the field A21 and A22 for 10,000 € to 2000 € as such types performance should be self-billing.

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Photo Exhibition Commemorating the 7th anniversary of Nasiriyah Nasiriyah

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Taranto reminds

Per il quarto anno “Il Senso della Vita” organizza la commemorazione dell’evento

A sette anni dall’attentato terroristico che il 12 Novembre del 2003 costò la vita a 19 ragazzi italiani impegnati nella città irachena in una missione di pace, Elio Dalto, presidente dell’associazione “Il Senso della Vita”, organizza, in collaborazione con the Provincial Command of the Carabinieri of Taranto, for the fourth consecutive year, the commemoration of that tragic episode. The event, scheduled for November 12 at 10.30 c / o the barracks Ugo De Carolis Viale Virgilio, stems from the desire not to forget, and indeed continue to learn from the example of those guys who, in exercising their duties , met a tragic fate, far from home and loved ones. The initiative that the association "The Meaning of Life" offers for the past four years has always collected to demonstrate broad consensus of public sensitivity to the memory of a piece of history that belongs to each of us deeply now. For this fourth celebration Dalton wanted with them boys of a class of 4 ° higher instance.'s Cabrini Graphic Designer who, accompanied by Prof. Anna Netti Friday morning to make a contribution to the memory. The 28 students of the institute, in fact, will work on paper prepared by expressing each in its own way, the idea of \u200b\u200bpeace through their thoughts dedicated to the fallen. During the celebration of the work will be placed on this war memorial in the barracks. It will, finally, a student, following the blessing of the Father, Chaplain, read the prayer of the policeman. Present at the event also the Cultural Association "Stella Maris" which, in the persons of Nicola and Gianna Melucci Cavallo, will be donated to the Russian commander of a commemorative plaque. Intervene, in addition, a delegation of the Red Cross Armed Forces. "Remembering the events of Nasiriyah has a duty to the memory of those who have lost their lives. Talking to children, our young people, who are the future, to what happened I think we all have a duty to respond. That's why we wanted to commemorate the fourth change a little bit the script and take with us no more than elementary school children, although they have always responded with great enthusiasm, but the boys of high school. In this I must thank the collaboration of Prof. Net has now joined the initiative and joy, "said Dalto.

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Boys instance. Cabrini participate in the commemoration of the attack

together again to remember and celebrate Nasiriyah . This year, the association "The Meaning of Life", a non-profit organization that works to protect children, in collaboration with the Provincial Command of the Carabinieri of Taranto organizes the commemoration of the seventh anniversary of the terrorist attack that the 12 November 2003, cost the lives of 12 policemen, four soldiers and two civilians, all Italians engaged in a mission in the Iraqi city of peace. The attack shocked and grieved all of Italy which has since been celebrated in commemoration of their fallen honor. Ionic association in the city is "The Meaning of Life" to organize, now 4 years, the day of memory of that tragedy. The work of this association is always oriented to ensuring children's right to life, health and education. The construction of the memorial is a collaboration of the President of that association, Elio Dalto with the Provincial Command of the Carabinieri of Taranto, which has, since the first years, received with great enthusiasm the invitation of Dalton, providing maximum availability. "What Nasiriyah was undoubtedly one of the bloodiest attacks occurred in the last 10 years of Italian history. After seven years, the wound of that tragic event is still open and deeply painful, because none of us will ever forget the happy and smiling faces of those kids who were simply doing their job to work for peace, justice and freedom, in the interests of the Iraqi people. Their deaths should serve each of us, that we all face spokesman and witnesses of peace, justice, love, truth, freedom, respect, brotherhood among peoples and human salvation. And that is why today we must all pay tribute to the just and worthy of honor that they deserve these heroes, because their sacrifice is an example for generations to come. Honor and Glory to the fallen of Nasiriyah, ever! "Dalto said that, on the occasion of the commemoration of the fourth, he decided to change a little bit register takes it into the barracks Ugo De Carolis Viale Virgilio no more children in elementary grades but boys of the upper classes of the instance. Cabrini accompanied by Prof. Anna Netti. Young people will have the opportunity to testify on the monument dedicated to the fallen of the barracks that housed their work done on theme of peace. "The feeling of grief and mourning for those facts is still alive in all of us and our children will not turn off thanks to the work of teachers. Bring the kids in high school is a choice that comes from the desire to feed their own in the near future that are the feelings of peace, solidarity and respect among peoples that are necessary because past mistakes do not happen again, "he added yet Dalto. A delegation will also participate in the commemoration of the Red Cross and Military of the "Stella Maris".

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Recalling President Dalton gives the city of Taranto Discobolo

the presence of the President of coni dott. Graniglia, dell’assessore alfredo spalluto per il sindaco di taranto, del consigliere regionale cervellera e delle massime cariche istituzionali il fonadatore della i edizione dei giochi della magna grecia olimpica taranto 2013, elio dalto, dona alla citta’ di taranto una scultura ispirata alla celebre opera di mirone. L’apertura della manifestione è avvenuta con l’esibizione della asd il dragone di ninjzu. Al termine Dalto ha dichiarato: “Da sempre lo sport e’ ritenuto il mezzo piu’ immediato di aggregazione sociale e crescita personale. Oggi lo sport e’ protagonista di questa avventura che sono i giochi della magna grecia olimpica ma non solo…esso rappresenta, in questa circostanza, the medium that enables us to bring our city 'to be reunited with its ancient origins. And e 'in honor of my beloved sport of Taranto and I decided to concretize my commitment to this gift. The choice of the statue is not 'entirely accidental: I felt, in fact, that no work of art, better than this, can represent the sport in Taranto and become the symbol of the Magna Greece during the Olympic games. Now to those who have asked me why 'has decided to embark on a project as extraordinary as hard to achieve: Well, as a lover of sport but also as Tarantino's love of his city', and my intent 'to bring A new pride and proper recognition to our Taranto and its many citizens who have too often used for their personal profit and never leave anything in return. It 'time for someone to believe in turning this city' and its resources. Sport and 'one of these many resources and, speaking of sports, we mean 360 ° including the so-called minor sports such as, for example, touch rugby and archery, two sports very interesting and attractive but Unfortunately, this only until a few days ago, and Leporano Crispiano. This absence has created some major problems because their dissemination ', and' of course, is more 'easy to approach something that is' also "geographically" close. Our commitment to you and 'why concentrated primarily in Taranto try to bring these two disciplines, and we did. In fact, thanks to the cooperation of the municipality and the school board that I take this opportunity to thank, touch rugby and archery are now at school camp at Taranto and will be part of the sports that tomorrow will take the field not only to promote but also to offer free participation to anyone who desires. I thank the sports center that will host Magna Grecia 'this event and I thank Dr. Fabrizio Pomes who believed in this project and now has made available its professionalism '. "

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The preliminary initiatives of the Commission of International Adoptions in support of the population of Haiti (January 19, 2010).

The Commission for International Adoptions in today's meeting has done a careful analysis of information acquired in the international arena and the contacts with the leaders of the Italian organizations that are working to meet emergency needs in Haiti and approved a number of immediate and medium term. With regard to immediate action, the Commission voted to finalize a million euro to
- to facilitate the reunification of children with family members missing or injured, by funding the project of Save the Children to € 350,000;
- ensuring health care, toilet and survival for 20,000 families with children, assisted by Charitas Haiti, funding for the project of the Italian Charitas € 350,000;
- guests help children in orphanages or in temporary structures set up by UNICEF through funding of € 300,000.
The Commission for International Adoptions has also decided to allocate further € 750,000 for medium-term interventions, made by the authorized bodies or other organizations that are intervening in Haiti. This will be launched in the coming days a coordination meeting in order to identify the steps do not overlap with those already funded. The Commission has also focused on all the proposals under discussion in various international contexts relating to the adoption of Haitian children, resulting in a state of neglect and possible temporary shelter care. Given that the operations should be concluded for reunification and that the authorities of Haiti will have to declare a state of adoptability of the child, the Commission as of now is able to identify, in cooperation with the authorized agencies, couples, now awaiting adoption in other countries, may be candidates for eventual adoption of Haitian children, once the first phase of an emergency. The Commission is already in contact with authorities in other host countries in view of initiatives to support the Haitian government to speed up the procedures for ascertaining and the declaration of a state of adoptability. Having been previously convened in Paris on January 21 pv an informal meeting of some European Central Authorities for the study and implementation of best practices, attended by the Vice President of the Commission, Italy has asked to enter the order of days of the issue of Haiti for possible coordinated action of host countries with the government of Haiti. The Secretary has called for tomorrow Giovanardi January 20 a meeting with Under Secretaries and Letta Bertolaso, with the Ministers of Foreign Affairs, Justice, Economy and Welfare in order to identify further coordinated actions, corresponding to the needs Haitian children in order to prevent negative consequences, which have proved successful in other emergency situations that could affect children eventually hosted in Italy.

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creation, the group "The Meaning of Life" on Facebook

President Dalton in a leaflet that was a group on social networking site Facebook of 'The Meaning of Life Organization. Anyone who wants to join can register to be able to interact with members and for news about the world of the Child.

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project for the Department of Oncology, Children Hospital of Taranto "San Giuseppe Moscati"

Mr Dalton in a statement that the Board of Directors voted to organize an event to collect funds for the Department Children's Oncology Hospital of Taranto "San Giuseppe Moscati". In the coming days the President will submit to CDA Dalto Event.