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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.

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.