My Dog Threw Up Green

Maneuver Summer (2008)

The economic measure of summer has arrived with the Decree Law No 25 June 2008 112, currently in the conversion course, providing many changes to existing legislation.

Full text of the decree:

http://www.parlamento.it/leggi/decreti/08112d.htm

Here, in brief, some very interesting points:

• Robin Tax (Article 81, paragraphs 16 to 18)

The so-called Robin Tax IRES provides an additional 5.5 percentage points, from the period tax on the date of entry into force of the decree law of action, the amount the total net income of individuals who have achieved during the previous tax revenues of more than 10 million euro and operating in the fields: research and production of oil and gas, petroleum refining, production or marketing of gasoline, oil, gas oil for various uses, lubricating oils and residues, liquid petroleum gas and natural gas production and distribution of electricity.

• Tax (Article 63)

E 'earmarked for the financial year 2009 amounting to € 500,000.00, in a special fund to implement the extension of benefits tax currently in force, to be adopted by subsequent legislative action.

• identity card (article 31)

E 'planned extension of the period of validity of the identity card from 5 to 10 years. The extension applies to all valid documents upon entry into force of this decree. It will be borne by the municipalities must inform the citizen ID card expires.

• prevalently mutual cooperatives (Article 82, paragraphs 25 and 26)

E 'provided that the prevailing mutual cooperatives which have submitted in the budget debts membership exceeding 50 million euro and increased the amount of the net book value including profit, spend 5% of annual net income to finance the solidarity fund for the poor.

• Cooperatives and withhold tax on interest to members (Article 82, paragraph 27)

E 'expected to increase the withholding tax on interest paid by the cooperative societies and associations of individuals moving from members 12.5 to 20 percent.

• consumer cooperatives and associations (Article 82, paragraphs 28 and 29)

is elevated 30 to 55% share of profits netti annuali destinati a riserve indivisibili che concorrono alla formazione del reddito imponibile delle cooperative di consumo e loro consorzi.

• Contenzioso tributario (articolo 55)

Per i processi tributari pendenti per i quali non è stata ancora fissata l’udienza di trattazione alla data di entrata in vigore del presente decreto, gli uffici devono depositare presso la competente segreteria apposita dichiarazione di persistenza del loro interesse alla definizione del giudizio, pena l'estinzione di diritto del medesimo processo. In tal caso le spese giudiziarie restano a carico della parte che le ha sopportate. Obiettivo della norma l'accelerazione dei processi tributari.

• Contrasto all’evasione fiscale derivante dalle estero-residenze fittizie delle persone fisiche (articolo 83, commi 16 e 17)

Per contrastare lo spostamento fittizio all’estero della residenza delle persone fisiche ai fini di evasione fiscale viene introdotta una specifica vigilanza da parte dell’Agenzia delle entrate, con il supporto dei Comuni.

• Controlli finalizzati all’accertamento sintetico (articolo 83, commi da 8 a 15)

E' previsto un piano straordinario per il triennio 2009-2011 nell'attività di accertamento finalizzato alla determinazione sintetica del reddito delle persone fisiche, sulla base di elementi desunti dall’anagrafe tax or acquired under the ordinary powers of investigation. To the control plan helps the financial police with the cooperation of municipalities, which will report relevant situations.

• tax record real estate lease contracts (Article 82, paragraphs 14 and 15)

For property leases the proportional registration tax is 1% if they relate to instrumental properties, 2% if residential property.

• rescheduling of amounts entered in part (Article 83, paragraph 23)

E 'no longer the requirement to furnish a guarantee guarantors in case of request for rescheduling delle somme iscritte a ruolo maggiori di 50.000,00 €.

• Stock option (articolo 82, commi 23 e 24)

Sono state abolite le agevolazioni in materia di stock option . Quindi le plusvalenze da stock option rientrano tra i redditi che concorrono alla formazione del reddito da lavoro dipendente. La disposizione si applica alle azioni assegnate ai dipendenti a decorrere dalla entrata in vigore del presente decreto.

• Strumenti di pagamento (articolo 32)

E' previsto l'innalzamento da 5.000,00 € a 12.500,00 € del limite per i trasferimenti di contante, di libretti di deposito bancari o postali o di titoli al portatore. Gli assegni bancari e circolari dovranno indicare la clausola di non trasferibilità se superiori a 12.500 €. Il saldo dei libretti bancari o postali al portatori non potranno essere superiore a 12.500 €.

• Abolizione della tracciabilità per i compensi dei professionisti (articolo 32)

Eliminata la norma che prevedeva che i compensi in denaro dei professionisti fossero riscossi, oltre un tetto, esclusivamente tramite assegni non trasferibili o bonifici o altre modalità di pagamento bancario o postale purché tracciabile .

• Studi industry and abolition of the customer lists suppliers (Article 33)

Since 2009, the sector studies will be published in the Official Gazette before September 30 of the tax period in which they enter into force. The obligation of sending lists of online customers and suppliers VAT has been abolished. For taxpayers who have omitted the presentation of such lists will not be any penalty imposed. The only question that remains open concerns the fate of the data received by the tax authorities for the purposes of estimation.

Old Oakley Eye Jacketlegs

FUND FOR ROTATION 'Women Entrepreneurs -

Regional Law No 1 of 1/20/2000 provides important advantages for the development dell'imprenditoria femminile nella regione Veneto.

Agevolazioni similari sono previste anche per:

1. lo sviluppo dell'imprenditoria giovanile (L. Regionale n. 57/1999);
2. le piccole-medie imprese artigiane (L. Regionale n. 2/2002);
3. le piccole-medie imprese commerciali (L. Regionale n. 1/1999).

Per maggiori dettagli: Veneto Sviluppo S.p.a.

Di seguito verranno esposti i tratti salienti dell'agevolazione per la piccola-media impresa (PMI) a prevalente partecipazione femminile.

• RECIPIENTS the facilitating

of subsidy recipients are SMEs created after 01.01.2004, regularly entered the Chamber of Commerce, active in their field and operating in the Veneto region with a majority participation of women, ie :

- in the case of sole proprietorship, the owner must be a woman resident in the Veneto region of at least two years;

- in the case of companies, shareholders and directors must be at least two thirds women living in the Veneto region of at least two years and at least 51% of share capital must be subscribed to by women.

These requirements must be met when costitutizione and kept per almeno 5 anni dalla concessione dell'agevolazione.

• TIPO DI AGEVOLAZIONE

L'agevolazione consiste:

- nell'erogazione in CONTO CAPITALE di un contributo pari al 15% del costo del progetto ammesso e realizzato;

- nel FINANZIAMENTO BANCARIO a TASSO AGEVOLATO per 85% del progetto ammesso e realizzato, composto da una quota di fondi regionali a TASSO ZERO e da una quota di provvista bancaria a TASSO CONVENZIONATO.

L'importo ammissibile a finanziamento agevolato va da un minimo di € 20.000,00 ad un massimo di € 100.000,00.

• INVESTIMENTI AMMESSI

in facilitating investment and may include expenses incurred in the year preceding the date of filing the application for relief, not just those that are expected to support.

Specifically, the investments permitted are:

1. New construction, renovation, extension and / or action on adaptation to PROPERTY assign the task. This expenditure can not exceed 80% of total investments;
2. Purchase of machinery and equipment;
3. Purchase of trucks;
4. Purchase of furniture;
5. CONSULTATIONS related facilitation (accountant, lawyer, etc ...). This expenditure can not exceed 10% of total investments;
6. Compensation guarantee institutions.

It 'important to clarify that eligible investment facilitation can not be sold and / or disposed of before five years from the date of admission to the facilitation.

are excluded authorities must:

1. Stocks of raw materials / goods;
2. Purchase of capital goods;
3. purchase of vehicles;
4. taxes;
5. Expenditure for bank guarantees e/o assicurative;
6. Acquisto di materiale di consumo;
7. Manodopera interna.

• PROCEDURA

Le fasi della procedura sono:

1. PRESENTAZIONE DELLA DOMANDA tramite Banche/Società di Leasing o Cooperative di Garanzia o Consorzi Fidi;
2. ISTRUTTORIA, madiante la quale Veneto Sviluppo controlla la documentazione e la sussistenza dei requisiti;
3. In caso di esito positivo avviene l'EROGAZIONE del finanziamento.

• REVOCA DELL'AGEVOLAZIONE

L'agevolazione viene revocata se:

1. entro cinque anni avviene la perdita dei requisiti sopra elencati;
2. nella domanda sono stati indicati dati falsi;
3. prima del compimento dell'agevolazione si ha la cessione dei beni ammessi e/o la cessione dell'azienda (o ramo d'azienda);
4. entro due anni dall'erogazione del contributo non vengono attuati totalmente o parzialmente gli investimenti ammessi;
5. dai controlli la Veneto Sviluppo riscontra la non corrispondenza con i dati indicati.

La revoca dell'agevolazione comporta the sums plus interest and the application of an administrative penalty, with the possibility of rescheduling if there is guarantee for.

How Long Is The Wait For Drivers Licence?

VENETO REGION AND' TIME STATEMENT OF INCOME (ONLY 2008 - 730/2008 - ICI)

In order to properly prepare tax returns and 2007 SINGLE MOD. 730, the 2007 study considered necessary to expose you a list of data and documents useful for the preparation.

• data and documentation must be received by 30.04.2008, sending:
  insured mail or registered mail to: Dr Patrizia Rossi
  
  Street Arts and Crafts, 68
  35040 - Urbana (PD)
  - by fax: 0429-878038;
  - in formato elettronico all'indirizzo e-mail: dott.sarossipatrizia@gmail.com

• ANAGRAFE

COPIA DOCUMENTO D'IDENTITA' VALIDO;
Comunicare variazioni di residenza avvenute nel corso del 2007 e del 2008;
Comunicare modifica stato civileavvenute nel corso del 2007 e del 2008;
Comunicare nascita di figli nonché i dati anagrafici relativi avvenute nel corso del 2007 e del 2008;
Comunicare dati anagrafici coniuge anche se non fiscalmente a carico.

• DEDUZIONI PER ONERI DI FAMIGLIA

E' necessario comunicare se il coniuge e familiari sono a carico, e per i figli in quale percentuale;
Attenzione ! La deduzione non spetta se nel corso dell’anno 2007, il coniuge o i familiari , hanno percepito un reddito superiore a € 2.840,51 al lordo degli oneri deducibili ciascuno.

• TERRENI E FABBRICATI

VISURA CATASTALE AGGIORNATA dei fabbricati e dei terreni posseduti;
Comunicare eventuali compravendite avendo cura di fornirci copia dell’atto notarile;
Comunicare variazioni nell’utilizzo dell’immobile (es. immobile prima utilizzato come residenza secondaria then leased, rented property first and then empty for the year, etc.).
Bring a copy of the contract rent for the property leased.

• DESTINATION FOR THE EIGHTH OF THE THOUSAND AND FIVE THOUSAND FOR

Communicate the intention to make the choice of eight per thousand in IRPEF:
- religious or charitable purposes as a direct management of the Catholic Church;
- interventions to social, welfare, humanitarian and cultural in Italy and abroad by the Italian Union of Christian Churches Adventist Day 7;
- social and humanitarian interventions also in favor of Third World countries by the Assemblies of God in Italy;
- for the purpose of social, charitable, humanitarian or cultural direct management of the Waldensian Church, the Union of Waldensian and Methodist Churches;
- interventions social, charitable, humanitarian and Culture in Italy and abroad, directly from the Evangelical Lutheran Church in Italy and across communities associated therewith;
- the protection of religious interests of Jews in Italy to direct management of the Union of Jewish Communities.
If nothing will be informed in this regard will not be made any choice.
Warning: please note that if no choice is not made, however, per convenzione con lo Stato del Vaticano, una parte sarà comunque destinata alla chiesa.
Nel caso in cui non si desideri questo è opportuno scegliere che la destinazione vada allo Stato.

Comunicare l’intenzione di effettuare la scelta del cinque per mille dell'IRPEF a:
a) sostegno dei sottoelencati Enti, con possibilità di indicare il Codice Fiscale dell’associazione:
• organizzazioni non lucrative di utilità sociale di cui all’articolo 10 del decreto legislativo 4 dicembre 1997, n. 460 e successive
modificazioni;
• associazioni di promozione sociale iscritte nei registri nazionali, regionali e provinciali, previsti dall’articolo 7, commi 1, 2,
3 e 4, della legge 7 dicembre 2000, n. 383;
• associazioni riconosciute che senza scopo di lucro operano in via esclusiva o prevalente nei settori di cui all’articolo 10, comma
1, lett.a), del decreto legislativo 4 dicembre 1997, n. 460;
• associazioni sportive dilettantistiche in possesso del riconoscimento ai fini sportivi rilasciato dal CONI a norma di legge.
b) finanziamento agli enti della ricerca scientifica e dell’università.
c) finanziamento agli enti della ricerca sanitaria.

• RITENUTE D’ACCONTO E VERSAMENTI

Copie dei versamenti effettuati a titolo d’acconto delle imposte per il 2007 (Mod. F24);
Certificati relativi alle ritenute d’acconto subite anche per prestazioni occasionali.

• PROFESSIONISTI ED IMPRENDITORI

Le imprese interessate dovranno comunicare e/o presentare i prospetti relativi alle rimanenze di magazzino al 31/12/2007.

• REDDITI

Modelli CUD di lavoro dipendente , assimilato e di pensione;
Redditi di partecipazione in società di persone non gestite dallo scrivente Studio;
Dividendi e utili percepiti per azioni o quote sociali di S.r.l.; Reporting
supplies SRL shares or equity interests;
Refunds ILOR, Social Security and medical costs reimbursed by the mutual aid societies (CAMPA, EMEC);
Performance occasional self-employment;
allowances received by the spouse as a result of legal separation, copy saddle sentence;
rental fees amount received in 2007.

• deductible or deductible

medical expenses paid in 2007 (Tax receipts, invoices and "talking tickets");
expenses incurred in 2007 for the physically handicapped (Tax receipts, invoices and receipts) ;
veterinary expenses for pets lawfully detained (Tax receipts, invoices and receipts);
Interest expense on loans burdened by mortgage on property used as main house and not (Certification of interests, copy of the purchase of the property and copy of the stipulation of mortgage);
Insurance premiums on life or accident insurance for contracts signed or renewed by 31.12.2000, the risk premiums of insurance against death or permanent disability of more than 5% for contracts entered into or renewed from 1 .1.2001 (receipt of payment);
funeral expenses incurred in 2007 for family members (Bills);
costs of secondary education, university and specialist supported in 2007 (mail bulletins and / or transfers);
compulsory social security contributions paid in 2007, including the portion retained on the NHS RC cars;
Sums paid to supplementary pension schemes and individual;
contributions paid by the employer paid into the 2007 for "maid" (Bulletins postal INAIL);
syndicated mandatory contributions paid in 2007 (Ex. Bulletins postal reclamation);
dispensing money to (Receipts, bolletitni postal or bank transfers):
- religious institutions
- ONLUS;
- political parties;
-cultural and artistic activities (eg. La Biennale di Venezia);
- schools;
- Amateur sports associations;
Cost of renovating old buildings or cash paid in 2007;
Membership fees, paid through banks or through the postal service, not only for themselves and for family members, the mutual aid societies;
allowances paid the spouse as a result of legal separation, a copy of the sentence and payment of claims;
fees paid for each child to attend kindergarten;
Copy lease for the main house, signed in accordance with the conventional regime established by L. 431/98 ("contractual arrangements") for the nominee;
expenses incurred in 2007 for the purchase of a new personal computers by teachers public schools (receipt or invoice);
reps personal expenses incurred in 2007;
charges for replacement of refrigerators, freezers and their combinations (sales slip, talking on their identification data, date
purchase and not less than the energy class A + appliance, and establish a self
indicating the type of the unit replaced (fridge, freezer, etc. ..), the methods used for the disposal of the subject and an indication that
has done the removal and disposal of the appliance);
expenses incurred in 2007 for sports practiced by children aged between 5 and 18 years (Bulletin of the postal receipt, invoice or bank transfer);
expenses incurred in 2007 for rents paid by students off-site (at least 100 km away from the municipality of residence) ( Copy lease and transfer of fees received or paid);
expenses and purchase digital television sets with integrated digital tuner. Www.comunicazioni.it is published on the website the updated list of such equipment. To take advantage of the deduction the taxpayer must be in order for the year 2007 with the payment of the fee RAI. (Invoice, receipt and copy of the payment of the fee RAI 2007);
expenditure incurred during 2007 per interventi finalizzati al risparmio energetico degli edifici esistenti, di qualsiasi categoria catastale anche rurale. Le tipologie di interventi previste sono:
– riqualificazione energetica di edifici esistenti;
– interventi sull’involucro di edifici esistenti;
– installazione di pannelli solari;
– sostituzione di impianti di climatizzazione invernale;
Altro non precedentemente specificato che sarà eventualmente verificato;

Se è la prima volta che lo scrivente studio vi elaborala la dichiarazione dei redditi, inviate copia della dichiarazione dell'anno precedente (Mod. 730/2007 o mod. Unico 2007).

Restiamo a disposizione information requests.

Slide Projector Clip Art

2008 Budget - 2008 Budget Scheme for Least

The system of minimum and marginal is natural that the new regime from 1 January 2008 shall apply to natural persons residing in the State carrying on a business activity or self-employment, that:

- in 2007 had revenues or fees when reduced to year, not exceeding € 30,000.00;

- in 2007 did not have any export supplies;

- in 2007 did not support expenses for employees or associates, even after the project;

- in the three years 2005 -2007 have

made purchases of capital equipment, including leasing contracts for more than € 15,000.00, - do not take advantage of special tax regimes (eg the system of capital goods; regime for the sale of tobacco and salt; regime for 'publishing, for the management of public telephony, for entertainment and games);

- which is not exclusively or primarily supplying buildings, building sites and new means of transport;

- not participating in partnerships or associations professional or SRL who have opted for the tax transparency.

Please note that the purpose of determining the limit of income or compensation not exceeding 30,000.00 not detect those resulting from adaptation to field studies. Also, in case they are carried out multiple tasks simultaneously, the limit should be reported to the sum of revenues or fees for individual activities.

• TAXATION

Taxpayers minimum belonging to that scheme does not apply VAT, are not entitled to deduct the tax for purchases made and are not subject to IRAP and studies industry.
Essentially by applying a substitute tax of 20% tax duties are performed on:
- PIT;
- ADDITIONAL municipal and regional personal income tax;
- IRAP;
- VAT.
The substitute tax is determined by income tax or self-employment. The income is the difference between the proceeds or compensation received during the period of tax and expenses incurred in the performance of the business or profession and art. In essence, even if it's business activities shall apply the principle of cash "typical" of professionals. Contribute to determining the income gains and losses of assets related to the activity and the amounts paid as social security and welfare, which are deducted directly income and not deductible as an expense in the statement.

• BENEFITS

Taxpayers are exempt from minimum:
- from the registration requirements and bookkeeping. They must keep the documents issued and received, and number and keep the purchase invoices and certification fees;
- by sending lists customers and suppliers;
- from field studies;
- from requirement to register for VAT.

• IMPLEMENTATION OF THE SYSTEM

Taxpayers who take advantage of this new regime will not send any communication Enter the Agency, but simply have to start from 2008 to invoice its customers without charging VAT on the invoice and stating the word "operation carried out under Article 1, paragraph 100, the 2008 Budget."

• ADJUSTMENT DEDUCTION VAT on the purchase Depreciable assets

The new scheme involves the adjustment of VAT deduction made in the past for the purchase of depreciable assets. In essence, the tax deduction for the purchase of such goods must be paid in a lump sum or in five equal annual installments without application of interest. The first or only installment be paid by 16.03.2008. The adjustments to the deduction shall be made in the first annual VAT return filed after the entry into the scheme, in that for the previous year to the transit system in a comment. For example, a taxpayer who passes into the scheme on 1 January 2008 must show the adjustments in the annual statement of deduction of VAT on 2007 will be presented in 2008.

• NON

Any non-application of the system of minimum taxpayers may be:
- per option, ie by implication of the taxpayer concerned to apply taxes in the ordinary way and that option is binding for three years (except for 2008);
- in case of a notice of assessment at the end of the process, becomes final;
- for exceeding the limits. In the event that revenues or payments exceed € 45,000.00, in addition to putting in place the usual book-keeping and non-accounting billed to the entrepreneurs and professionals, is due to the value added tax on transactions that for the fraction of a year prior to exceeding the limit will be determined by the spin-off fees, without prejudice to the right to deduct input tax on purchases.

• ELIMINATION SCHEMES

The introduction of this new regime abolishes:

- the system of minimum taxable allowance (Article 32 bis of Presidential Decree No 633/72 )

- the taxation of fringe activities (art. 14 Law No. 388/2000);

- the scheme called "super-simplified" (Article 3, paragraphs 165 to 170 of Law 662/96).

FOR THE COMPLEXITY 'AND SPECIFICITY ' RULES OF THE TAX ASSESSMENT OF THE COST SHOULD BE IN EVERY CASE.