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EXTENDING THE MODEL EAS EAS Model

the press release of the Inland Revenue.

To send the model Eas there until later this year. The Internal Revenue Service, given the widespread audience of stakeholders in the performance, largely composed of small groups, decided to give fifteen days more for the compilation and electronic data transmission model, accepting the request made by the Third Sector Forum. The Administration points out that all its local offices are available to offer assistance in completing and sending.

Rome, December 16, 2009

Milena Velba Vs Merylin Sakova

December 31: Final clarifications by the Revenue Model

With circular 51 / E December 1, 2009, the Agency provides the latest information for completion of the EAS model, which we see.

veterans associations and arms entered into register of the Ministry of Defence may submit the model EAS "reduced" , according to the simplified procedures described in paragraph 1.3 of Circular No. 45, 2009.

legal entities, even if only marginally involved in trade, are always kept to the presentation of the EAS model.
The requirement of "marginality" as a condition for exclusion from the transmission of EAS has exclusively for charitable organizations non-profit organization of law.

The national sports federations recognized by CONI , exercising power over them guidance and control ai sensi dell’articolo 23 dello statuto del medesimo ente, possono presentare il modello EAS "ridotto" , secondo le modalità semplificate illustrate al paragrafo 1.3 della circolare n. 45 del 2009 .

Le associazioni senza scopo di lucro che abbiano optato per il regime agevolativo recato dalla l egge n. 398 del 1991 sono tenute alla presentazione del modello EAS. L'esclusione dalla presentazione riguarda le sole associazioni pro loco.

La “data di inizio attività”, nel primo riquadro del Modello EAS – dati relativi all’ente -, individua la data di effettiva operatività dell’ente, che può coincidere o essere successiva alla “data constitution "of such an entity, regardless of possession of VAT. It is always indicated

See also: Model EAS, the circular. The ONLUS excluded from