Economy

Approved exemption measure from IRAP of businesses and professionals who do not avail themselves of employees

During the conversion, the law of 2013 Stability raises any doubt about the application of IRAP. It has been approved an amendment that establishes the state budget of the Ministry of Economy and Finance, the institution, from 2014, of a fund aimed exclusion from Regional Tax on Productive Activities of businesses and professionals who will have the requirements.

From 2014 will be exempted from payment of businesses and professionals (self-employed) who do not avail themselves of employees (or similar) and that employ capital goods worth less than a certain threshold. The maximum amount of capital goods which will trigger the liability to the regional tax on productive activities, will be established by the Minister of Economy and Finance. The annual allocation of the fund will be EUR 248 million in 2014 and € 292 million from 2015.

From 2013 it will be possible to consult the Official Gazette for free

The new editions of the Official Gazette, all existing series and the database since 1946, will be available free of charge from 1 January 2013. Access will be from the site www.gazzettaufficiale.it that graphically revisited, it will provide intuitive controls for each type of research.

The Ministry of Economy and Finance, in agreement with the Ministry of Justice - with the help of the Institute of the State Printing Office and Mint - will make available a free service today for an additional fee.

New decree simplifications inserted: deleted silence refusal for permission to build timing and certainty authorization

Eliminated the implied rejection for permission to build on the well protected and timescales for the authorization landscape. Are the main novelties in construction matters included in the bill Simplification bis, launched by the government.

The measures involve many different areas: infrastructure, cultural heritage and the construction industry, the environment and safety in the workplace. For the latter, we learn from the press conference at the end of the Council, which will be simplified charges for information, "without touching the substantive aspects of the discipline." The objective of the Government is to adopt models and simplified procedures for consistently affect on costs for citizens (estimated at 3.7 billion). Objective: To cut red tape to free up resources for the effective protection of safety.

Approved reform the social security system Inarcassa: passage contributory, increase minimum, retirement can anticipate

Approved the pension reform of Inarcassa with final go-ahead from the Ministry of Labour and Social Policy. Moves to the contributory system, increase the minimum and you can anticipate retirement at 63 years, provided it has been matured pension contributions for 35.

They have been successful audits of ministries Watchers (Business, Economics and Finance and Justice) on the resolutions by which private pension providers have adopted new measures to reform regulations and ensure the sustainability of fifty years. "They were evaluated positively, for the purposes of specific checks in question, all budgets and technical interventions to rebalance submitted within the terms of the law" they know from the Ministry of Labour. Among the actions and budgets including the sins of Inarcassa.

Activities Manager of Process: it is not permitted to support counseling

The design advice in support of the Sole Procedure is not required by law. This was repeated the AVCP which, through Resolution 80/2012, has been expressed about a race, a matter of contention, with which it is entrusted with expert advice in aid to the design of a Technical Department. Subject of the contract: the conversion of irrigated and the water system of a portion of the Caserta area.

The race, carried out in 2011, had led to the exclusion of a participating company, which had triggered a dispute in two stages and put the issue to the Authority. First, because he judged illegitimate causes of exclusion and, then, to require the verification of personal liability of officers and a statement of case to the Court of Auditors, in order to ascertain a possible loss of revenue. The AVCP not only gave reason to the company, recognizing the unjustified exclusion of the competitor, but also claimed the non-compliance of the notice to the code of contracts.

You can deduct 50% of the costs incurred for the mandatory training

The professional who participates in courses for continuing education mandatory, deducts expenses from self-employment income to the extent of 50%. To clarify this is the Inland Revenue in a circular in which he transferred on paper the answers to the questions of the professionals participating in the Map.

The Inland Revenue has transformed into a circular (Circular No. 35 / E) responses of the Administration that the technicians have provided to professionals in the form of professional development (Map), an annual comparison, live on television, including the Revenue and professionals ready to expose issues that need clarification.

Increase the number of activities that involve compulsory contributions in favor of Inarcassa

Although the activity carried out by an independent professional architect or engineer, is not among those reserved for members to register their membership (rd 2537/1925 - Articles. 51 and 52) the income derived from it are still subject to social security contributions mandatory in favor of Inarcassa. Provided, however, the cultural background of the typical professional comes into play for the performance of that particular task.

To establish the Court of Cassation by judgment of 14684/2012. A decision which overturns the recent interpretation guidelines (Court of Cassation no. 11154/2004 and 2468/2005) who attributed the obligation to pay social security contributions to Inarcassa the sun "reserved activities", by law, to the categories of professional architect or engineer .

Introduced new taxes for the consultation of data banks and mortgage

The cadastral surveys are no longer free. Into force of the new taxes for consulting the databases mortgage and land and for the presentation of documents to update the land registry. Tributes and procedures for consultation of the databases are set with circular land Agency, issued in accordance with Law 44/2012 (art. 6).

Among the most important application, from 1 October, the changes to the table of special charges cadastral fixing the rates for the inspection of the files and to update the land registry. Therefore will be subject to payment certified company registration of numerous land records, such as: paper records (registers of game, cadastral map paper, types of fractionation, etc. ..), census database (title search for property and subject to current and historical, for game, and list real estate), computerized cadastral maps.

VAT arrangements for cash: how to join

From Agency Revenue a measure that indicates how to exercise the option and join the new VAT regime for cash.

The taxpayer who intends to pay the value added tax in accordance with the cash basis, may issue invoices bringing you the record for the operations with VAT per order (pursuant to Article 32-bis of Legislative Decree 22 June 2012, n. 83) and then communicate the decision to join the scheme later, at the presentation of the first annual VAT (part VO). The option for the settlement of VAT for cash - says the measure - in fact it follows "from the implication of the taxpayer." It means that before you apply the new regime and then we inform you that you have chosen to join.

News regarding time of cancellation of wrong tax bills

Will be canceled so-called folders crazy: it was, in fact, the Senate Finance Committee approved the bill on clearing folders crazy after 220 days the indication by the taxpayer the tax collection agency.

The bill provides for the automatic suspension of collection enforcement, then the effects of the folders crazy when both the taxpayer to submit to the entity that manages the collection, the tax bill as unlawful.

A suspension that heralds a series of in-depth but if you spend 220 days without having been answered, the tax bill will be canceled and the claim of the institution of law creditor decade.

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