Decree fiscal year 2012 approved: what's new
Go ahead with the tax decree became law after the Senate yes. The Monti government has received, therefore, the tax decree, the sixteenth trust from the beginning of his term.
The first two, those programmatic information was obtained on 17 and 18 November last year marking (with 281 yes in the Senate and 556 in the House) the record of the vote never achieved before by an Executive. Numerous innovations made to the text in the course of parliamentary stop by the beauty contest for the TV frequencies with a public tender to be launched in 120 days, to a package of changes sull'Imu starting with the possibility for those who must pay the first house to choose whether to do it in two or three installments.
Among the measures announced, but which have not been introduced by Parliament, the black list of traders who do not issue receipts, which evade or circumvent the tax authorities.
As for the IMU, the taxpayers will be able to choose whether to pay the IMU on the first house in 2 or 3 installments for 2012, in the first case will be paid 50% by June 16, and the remaining 50%, with adjustment by December 16.
In the case of three installments, the first and the second, corresponding to 33% of the basic rate, will be paid by 16 June and 16 September and 16 December will be the expiry date for the adjustment. In the event of separation or divorce, the spouse who will be living in the house to pay the IMU even if it does not own.
Ok IMU exemption for all buildings instrumental located in rural mountain communities; uninhabitable for homes that do not give income, personal income tax and stop the IMU for income from property affected by the earthquake in L'Aquila, provided destroyed or subject of trade union evacuation orders as totally or partially unusable until the final reconstruction and practicability of the buildings themselves.
The facilities for the IMU on the first house shall apply only if the owner and his family usually live and reside in the home by birth itself. Ok instead exemption from stamp duty for leases subject to the flat rate tax of 20% and an exemption from the taxes and stamp duties in the event of a bank guarantee in favor of the tenant.
The municipalities also can choose to pay un'Imu facilitated the elderly or disabled owners of the first house but are resident in institutions of permanent shelter. The IMU Payment can also be made through postal order as well as with the F24. Eliminated the standard approved in the Senate, which provided for the payment of taxes on scholarships superior to EUR 11,500; incoming landing tax of up to one and a half Euros for anyone who sets foot on the smaller islands such as the Aeolian Giglio, Capri, Ischia. The fee will be an alternative to the tax residence.
Also coming the luxury tax for the passenger air taxi that when boarding will have to pay € 100 if it is not in excess of 1,500 km, € 200 if it exceeds the 1,500 Km Who manages pools or bets will then use one or more bank accounts or post office dedicated exclusively to these pools or gambling, while sled from 16 May to 16 July, the payment of stamp duty on the tax shield.
There will also be a discount for waiver of the confidentiality regime. Finally, the gas stations, to be able to also sell cigarettes and tobacco in general, will not only have to manage a system of fuel distribution amplitude of at least 500 square meters, but we will have to have this for a closed room at least 30 square meters.
27/04/2012
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Translated via software
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Source:
Italian version of ReteArchitetti.it