Friday, June 19, 2009

How Do I Stop Orange Juice Sepating

Supreme Court: agents excluded from IRAP

The activity of commercial agent and financial advisor when it is excluded from IRAP is independently run. The requirement of the organizational and the judge is final on the merits if suitably motivated.
requirements for exclusion:
the agent should not be placed in facilities related to responsibility and interest of others;
Staff shall not use capital goods that exceed the minimum required for the activity and should not rely work of others than occasionally.
Court of Cassation, the sections together, Case 12110/2009

Sunday, June 14, 2009

Sudden Loss Of Hearing In Left Ear

The rules for the 5 per thousand for the year 2009 budget of the NGO Population

Published in Official Gazette No. 11/06/2009 133 of the Decree of the President of the Council of 03/04/2009 that sets the rules for the allocation of 5 per 1000 in 2009.

For the year 2009, the five per thousand IRPEF will be for the following purposes according to the choices made by taxpayers through the tax returns for tax year 2008:
  • support for voluntary and other organizations profit social, social promotion associations registered with the national, regional and provincial and associations and charitable foundations operating in the areas referred to in Article 10, paragraph 1, letter a) of Decree No. 460/1997
  • funding of scientific research and university
  • support of health research support activities social role of the ordinary residence of the taxpayer
  • support for amateur sports organizations recognized by the cones for sports bodies to
voluntary and amateur groups included in their lists by June 30 must submit, under penalty of forfeiture, a declaration in lieu of an affidavit attesting to the persistence of the requirements for entitlement to registration, as prepared by legal representative of which is attached photocopy of the identity: the first will send it to registered letter to the regional Revenue Agency in which there is a legal entity established , sports clubs will provide a deliver the same declaration CONI office of jurisdiction .

Revenue Agency by December 31, 2009, will proceed to the controls, randomly, on the veracity of affidavits. Who will not be in possession of the necessary requirements will be excluded from the allotment with formal determination. The final list of those candidates will be published on the website of by March 31, 2010, the same date by which will be published the list of parties excluded.

WARNING . Recipients of the sums, within one year of receiving them, are obliged to prepare a special report , accompanied by an explanatory memorandum, stating in a clear and transparent to their destination. statements and reports must be transmitted in the next 30 days , the administrative department responsible for the disbursement of funds. Institutions that have received contributions of less than 20 000 are exempted from sending the statements and the report, which will, however, prepare within one year and retain for ten years.

Full article:
Five per thousand: in Journal, Dpcm with the rules for 2009
Lilia Chini
www.nuovofiscooggi.it

Monday, June 1, 2009

What Colour Blush For Olive Skin?

: the Supreme Court rejected the formalism of the Agency

's Internal Revenue Service to examine the requirements of the law for registration of an association of NGO anagrafe can not be moved only by a exasperated formal rigor , ignoring substantive aspects of the case and the principles of reasonableness and logic. So the Supreme Court has ruled, in sections joined with the ruling on the dispute 11986/09 between an NGO and the Marche Regional Directorate of Revenue. The Regional Directorate had refused to register the association because, he said, the statute did not meet the criteria of Article 10 of Legislative Decree 460/97 as retaining the possibility of proxy voting by the members, forecast which is inconsistent with paragraph 1 letter h, the said Article 10, which provides for "uniform rules of the association relationship and modalita'associative to ensure the effectiveness 'of the same report, by expressly excluding impermanence' participation in the life membership and providing for members of age or more participants' right to vote to approve and amendment of the statutes and regulations and the appointment of officers of the association;. The Court found the agency responsible for having paid attention only to the formal aspect and substantial, and, given the validity retroactive cancellation of the order, to have acted with inexcusable delay in the contravention of the principle of good faith in the relationship between taxpayer and government, enshrined in the Charter of the taxpayer.

From the press
ONLUS included in the list in substantial data base, Sun 24 hours of June 1, 2009