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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".