Why Do Cats Put Paws On Their Face

On December 28, 2007 was published in the Official Journal of the Finance Act 2008.

Here are some of the important new tax contained in the Budget for 2008:

• Subscriptions transport services (Article 1, paragraph 309)

E 'provided for individuals a tax deduction of 19% (maximum € 250) for expenses incurred in 2008 for the purchase of subscriptions to local public transport, regional and interregional cooperation.

• rent, allowance for tenants and young people (Article 1, paragraphs 9 and 10)

There are two new types of allowances starting in 2007. The first belongs to the holders of leases of properties for use as a main residence, entered into or renewed in accordance with law 431/1998: it is 300 euro if the total annual income does not exceed € 15,493.71 and € 150 if the total income exceeds € 15,493.71 € 30,987.41 but does not. The second deduction is for young people between 20 and 30 years who enter into a lease pursuant to Law 431/1998, for the real estate unit to be allocated to their primary residence, provided that it is different from that of their parents or those who are entrusted by law: for the first three years is entitled to a deduction of € 991.6 if the total income does not exceed € 15,493.71. The deductions are not cumulative and the taxpayer may elect to receive more lenient.

• Rentals, deduction for non-resident students (Article 1, paragraph 208)

E 'expected personal income tax deduction 19% of rents are written by college students away from home. The accommodation must be in a city other than the address, at least 100 km away from home, however, in different province.

• Bonus initial employment (article 2, paragraphs 509 and 510)

Who is looking for their first job is approved for 2008 a bonus to spend on their professional training.

• Canon Rai (Article 1, paragraph 132)

E 'exemption from fees provided Rai ultra for 75 years and your spouse's income is not exceeding € 516.46 for 13 months without cohabiting. In case of abuse of the administrative penalty is due to additional fees and interest from 500 to 2 thousand euro processed for each year.

• Dealers (Article 1, paragraph 269)

E 'provided the penalty of suspension of license or authorization for the exercise of commercial activities in case they are challenged, over five years, four (instead of three) a breach of issuance of the receipt or sales receipt. For the purposes of imposing the above penalties, then, violations must be committed on different days.

• Dealers and surveillance (Article 1, paragraphs 228 to 232)

It 's possible to obtain a tax credit for installing video surveillance systems , fixed in 80% of the cost, up to a maximum of € 3 thousand for each of fiscal years 2008 to 2010. The bonus is for the small and medium-sized retail and wholesale trading companies and to those serving food and drinks.

• taxes and additional compensation (Article 1, paragraph 223)

E 'prohibited the bringing in compensation or additional taxes resulting from income tax if the relevant amounts, with reference to single tax or additional, shall not exceed a maximum of 12 €.

• Computer employees (Article 2, paragraph 513)

E 'a contribution to purchase a new computer to be paid to coordinated and continuous collaboration, including project workers and owners of allowances collaboration in research.

• Contributor minimum and marginal (Article 1, paragraphs 96 to 117)

E 'will be a new tax regime for natural minimum taxpayers. More details will be provided shortly.

• tax credit to encourage la formazione di studi associati (articolo 1, commi da 70 a 76)

E' previsto un credito d'imposta per le spese relative al processo di aggregazione dei liberi professionisti che decidono di aggregarsi, in numero non inferiore a 4 e non superiore a 10, per formare uno studio associato. Il credito è commisurato ai nuovi investimenti, anche tramite contratti di locazione, ed è attribuito nella misura massima del 15% dei costi sostenuti per l'acquisizione, anche mediante locazione finanziaria, di beni strumentali materiali e immateriali, e per l'ammodernamento, la ristrutturazione e la manutenzione degli immobili utilizzati per periodi di 3 anni.

• Dichiarazioni fiscali (Article 1, paragraphs 217 to 220)

E 'was postponed from March 31 to July 31 of each year the period within which withholding agents must submit Teleservices Agency revenue the 770 reported the previous calendar year. Individuals, partnerships and associations must be treated exclusively in the tax return electronically by July 31 the year following the closing of the tax period. Exempt from taxpayers who are unable to use the model 730, because no employer or pensioners.

• Fondo mutui per acquisto prima casa (articolo 2, commi da 474 a 480)

E' previsto che il mutuatario possa chiedere, per non più di due volte e per un periodo massimo non superiore a 18 mesi, la sospensione del pagamento delle rate del mutuo dimostrando semplicemente di non essere più in grado di far fronte agli impegni presi. Sarà istituito un fondo di solidarietà che si accolla tutti i costi necessari per la sospensione del pagamento del mutuo. Al termine della sospensione, il pagamento riprende con gli stessi importi e periodicità originariamente previsti dal contratto. La sospensione, però, non può essere richiesta quando è già iniziato il procedimento esecutivo per l'escussione delle garanzie.

• Gruppi di acquisto solidale (articolo 2, commi da 266 a 268)

E' istituito e disciplinato il regime fiscale dei «gruppi di acquisto solidale», i quali sono quelle associazioni senza scopo di lucro costituite al fine di svolgere attività di acquisto collettivo di beni e distribuzione, senza applicazione di alcun ricarico, esclusivamente a favore degli aderenti.

• Ici , detrazione prima casa (articolo 1, commi 5 e 7)

E' prevista un'ulteriore riduzione Ici per abitazione principale pari all'1,33 per mille della base imponibile, con un tetto di 200 euro. Dall'agevolazione sono esclusi castelli, ville e case di lusso.

• Ici e fonti rinnovabili (articolo 1, comma 6)

E' previsto che la delibera comunale può fissare, a decorrere dal 2009, un'aliquota Ici agevolata inferiore al 4 per mille per i soggetti passivi che installano impianti a fonte rinnovabile per la produzione di energia elettrica o termica per uso domestico (per 3 anni per gli impianti termici solari e per 5 per tutte le altre fonti rinnovabili).

• Imprenditoria women (Article 2, paragraph 182)

E 'provided that the Fund for the finance company (established by the Budget for 2007) will also support the creation of new women-owned businesses and the corporate consolidation of small and medium-sized enterprises female.

• IRAP (Article 1, paragraphs 226 and 227)

gradual transformation of the regional tax on productive activities in regional tax completely.

• IRES and taxes (Article 1, paragraphs 33 to 52)

As for the discipline taxation of business income tax base is provided for an enlargement in the face of a lowering of rates IRES and IRAP . The rate IRES goes from 33 to 27.5 percent, while IRAP passes from 4.25 to 3.9 percent.

• Self-employment and small businesses (Article 1, paragraphs 29 and 30)

E 'changed the rules governing the allocation criteria and deductibility of losses from business activities carried on by companies children and those derived from self-employment, even if exercised through partnerships and associations. The provisions take effect from the tax period in progress at 1 January 2008.

• Extraordinary transactions, mergers, divisions and contributions of companies (Article 1, paragraphs 46 and 47)

There will be presentations on taxation of extraordinary transactions, mergers, divisions and contributions.

• land income, personal income tax exemption (Article 1, paragraphs 13 and 14)

E 'provided that where the total income only contribute income not exceeding the total amount of land to 500 €, the tax is not payable.

• Succession on the steps of undertakings (Article 1, paragraph 31)

E 'plans to extend the rule in the 2007 budget that allows exemption from inheritance tax for the transfer of undertakings ( or units of business). Before it was available only for the relatives in a straight line now between spouses.

• Keeping of records with mechanized systems (Article 1, paragraph 161)

E 'changed the rules on the keeping of records with mechanized systems, considering regulate transcription in the absence of data on paper financial year per il quale non siano scaduti da oltre 3 mesi i termini per la presentazione delle relative dichiarazioni annuali.

• Trasmissione telematica dei corrispettivi (articolo 1, comma 271)

E' stato rinviato al 1° gennaio 2009 l'obbligo di immettere sul mercato misuratori fiscali idonei alla trasmissione telematica dei corrispettivi, che dovranno essere utilizzati dalle imprese esercenti il commercio.

• E poi novità in tema di:

1. Bollo telematico (articolo 1, comma 205);
2. Catasto (articolo 1, commi da 276 a 281);
3. Immobili in centri Historical (Article 1, paragraphs 322 to 324);
4. tax incentives for film (Article 1, paragraphs 325 to 343);
5. Class action, that collective action for damages in consumer protection ( Article 2, paragraphs 444 to 451);
6. Confidi (Article 1, paragraphs 124 to 127);
7. construction and energy performance certificate (Article 1, paragraph 288);
8. interim Tax Credits (Article 1, paragraphs 215 and 216);
9. Outbound dividends (Article 1, paragraphs 67 to 69);
10. Electricity produced from renewable sources (article 2, paragraphs 143 to 157);
11. Rural buildings (articolo 1, comma 275);
12. Incentivi fiscali all'agricoltura e alla pesca (articolo 1, commi da 171 a 176);
13. Principi contabili internazionali (articolo 1, commi da 58 a 62);
14. Società non operative (articolo 1, commi 128 e 129);
15. Stipendi dei manager (articolo 3, commi da 43 a 66);
16. White list (articolo 1, commi da 83 a 90);
17. Reverse charge e relative sanzioni (articolo 1, commi da 162 a 165, commi da 155 a 157).

Per approfondimenti e sviluppo di casi concreti contattateci without hesitation.