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2009

Article. 6, paragraph 2, of L. 405/90 provides for the obligation to pay by December 27 of each year (28 December 2009), a down payment of VAT as a percentage on the payment due for the month of December (monthly taxpayers) or the last quarter ( Contributors quarterly) the previous year.

The deposit is due by persons registered for VAT in 2008 and active in the period Tax 2009.

shall be exempted from taxpayers who are in the following situations:

• Tax due of less than € 103.29;
• Application of the new initiatives facilitated;
• Application of scheme the "minimum" ;
• Only perform the operation free;
• Only perform operations that are not taxable;
• activities within Ending September 30, 2009 (quarterly taxpayers) or by November 30, 2009 ( monthly taxpayers).

To calculate the payment of VAT are three methods:

1. historical method: for monthly payers is 88% of VAT due in the last periodic payment of gross 'deposit (VH12 X 88%), taxpayers quarterly payment is equal to the VAT due according to the statement of the previous year, before the down [(VH13-VL32 + VL33-VL34-VL35) x88% ]
2. method forecast: 88% VAT which is presumed to have to pay for the periodic payment for the month of December or in the annual declaration. This method exposes the risk of sanctions if the deposit is at least 88% of tax due for the final liquidation of the year;
3. method actual data: equal to the VAT due period from December 1 to December 20 for monthly taxpayers, that is from October 1 to December 20 for taxpayers quarterly. In this method must take into account the principle of chargeability of VAT.

For taxpayers in the previous regime were in liquidation in the current quarter and are under the monthly payment, the payment due is equal to one third of the advance calculated VAT due in the annual statement of the previous year [(VH13-VL32 + VL33-VL34-VL35) x88%] / 3.

For taxpayers who were under liquidation are now quarterly and monthly, the deposit is due 88% of the sum of the liquidation of the months of October, November and December last year [(+ VH10 VH11 VH12 + ) X88%].

For the payment of VAT using the F24 model with the codes 6013 and 6035 for taxpayers monthly to quarterly taxpayers. The payment can be offset against other taxes, but can not be prorated.

For the payment of VAT by quarterly non-taxpayers 1% surcharge applies.

In cases of failed or insufficient payment applies penalty of 30%, with the possibility of the institution of active repentance :

• penalty of 2.5% (1 / 12 30% ) plus interest of 3% per year, if the payment is made within 30 days;
• penalty of 3% (1 / 10 30%) plus interest of 3% per year, if the payment is made within the deadline statement for the year 2009.

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VAT TAX November

By next November 30th is the deadline for the second advance payment of taxes, personal income tax, IRES, IRAP, INPS (excess to the minimal).

The government, by special decree law, providing for the reduction of the advance income tax by 20 percentage points, from 99% to 79%. Of course, this lower amount will be recovered (if due) in the balance, with the model Unico2010.

Revenue Agency with the press release of November 17, 2009 has released rules for the application of the deferral of payment of 20 percentage points of the advance income tax for the year 2009, as envisaged by the decree approved by the Government. The Agency explained that the reduction is only a deferral of payment el'acconto personal income tax due by November 30 will be calculated at 79% rather than 99% of taxes due for the year pecedente. The difference will be paid in any case in June 2010.

The reduction of the payment of income tax payment will include all taxpayers spersone physical, and even employees who have used tax assistance. For taxpayers who have already made the payment of the extent of 99% is a tax credit equal to the difference paid in excess to be used in offsetting the F24. For employees, that have used tax assistance (model 730), the withholding will retain the deposit to a limited extent by applying 79%. In case the payment of salary or pension for the month of November has already been carried out without reducing the withholding tax will return in December to pay the higher amounts withheld.

For all the taxes to be paid in advance shall be provided for the calculation as follows:

• historical method : 99% (79% for personal income tax) taxes paid in the year 's 2008 tax for taxable personal income tax and 100% for subjects IRES;

• method forecast: 99% or 100% (79% for personal income tax) taxes that are expected to pour into the Model Act 2010 for the year 2009, respectively, for taxable personal income tax and Ires.

The deposit is not payable if an amount below the peri 51.00 Euro € 20.00 for individuals and personal income tax subjects IRES.

For the down payment you are using the F24 model with the following codes:

• 4034 for the advance income tax;

• 3813 for IRAP;

• 1799 for the advance of the 'alternative minimum tax ";

• 2002 : for IRES.

The payment can be offset against other taxes, but can not be prorated.

in case of failure, insufficient or late payment of deposit applies a penalty equal to 30% of the unpaid amount plus interest. In this case, the taxpayer may use the institution of repentance operations in art. 13 of Legislative Decree no. 472/1997, pouring:

• within 30 days of the tax or the difference is not paid, the penalty of 2.5% (1 / 12 30%) plus interest at 3% per year;

• by the deadline of submission of the declaration, the tax or the difference is not paid, the penalty of 3% (1 / 10 30%) plus interest to the extent of 3% per year.

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COMPENSATION: NEW '2010

Article. 10 of Decree 78/2009 crisis has provided a new rules for the compensation of the VAT credits.

With effect from 1 January 2010, taxpayers who wish to use to offset the VAT credits will be available three different ways:

• for compensation up to € 10,000 per year, apply the current rules and Compensation will be possible from 1/1/2010.
• The use of the VAT credit in compensation for amounts that exceed € 10,000 per annum, will be possible from 16 days of the month following that in which the declaration or form for the request of the interim credit.
• Use credit in compensation for amounts over € 15,000, will be possible only after prior approval by the declaration of conformity which shows the claim. Persons eligible for affixing the visa are the accountants, consultants, labor leaders and experts tributaries of Caf members in the roles of chambers of commerce since 1993. Alternatively, the declaration may be signed by the control, where applicable.
  

So to use the credits to offset, if above 10,000 per year, must submit a prior declaration and wait until the 16th of next month.

In order to anticipate the ability to use credits, taxpayers have an opportunity to present itself to the declaration of VAT by February 1.

In case of submission of return by February 28, will not have to submit VAT reporting. To send

elle statements must only use the telematic services, either directly or through intermediaries.

With ' art. 27, paragraph 18 of Decree No 185/2008 , the penalties have been increased for use in compensation claims do not exist. The penalty for up to 50,000 € compensation varies from 100% to 200% and 200% for amounts exceeding € 50,000. In addition, for these violations, you can not rely on the active repentance, which boils down to one quarter of the sanctions.

Please note that the maximum amount of € 516,456.90 is currently used.

As mentioned earlier, in 2010, taxpayers wishing to use the VAT credit in compensation for an amount exceeding € 15,000 per annum, are required to apply for a visa in accordance with a professional on the statement which shows the claim.

The practitioner responsible for affixing a visa shall enter into an appropriate insurance policy with adequate ceiling on the number of taxpayers assisted, but not less than € 1,032,913.79, and will send a communication to the DRE of his residence.

The visa requires regular bookkeeping and the formal correctness of the declaration, so the practitioner, before affixing the visa, will do some testing ( Circular 134 / E, § 3.1 17/06/1999 ):

• reflected the correspondence of the data shown in the statement of the findings of relevant documents (invoices basically recorded);
• verify the proper completion and retention of records required for VAT purposes;
• verification that information given in the declaration to the accounting records and those of the supporting documentation.

The same checks should carry out the supervisory body, if the declaration.

The penalty for professional certification in the case of unfaithful ranges from 258 to 2582 €.

Basically the endorsement on the declarations of conformity in order to use the VAT compensation is merely a preventive control of your declaration burden to the taxpayer .

The effect of the new rule is to shift the burden of inspections by the professional, downloading costs the taxpayer.

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TREMONTI TER

Article. 5 of Decree 78/2009 provides for taxation of investment in machinery and equipment new , made from 1 July 2009 to June 30, 2010.

The facility consists of a reduction of the base 50% of the cost incurred for the purchase of machinery and equipment. The tax relief and sull'Ires sull'Irpef effect, but not IRAP, and will apply through a decrease in tax return.

Beneficiaries of the so-called Tremonti-Ter are the owners of the business income, regardless of accounting regime adopted, including public and private entities relating to the exercise of sole or principal business or, for institutions that do not have the sole or main object the exercise of a commercial activity, the benefit it is limited to income from commercial activity.

the owners of industrial activities, at the risk of accidents at work, can avail of subsidy only if it is documented compliance with the requirements for safety.

are excluded from benefit natural persons carrying on farming, within the limits laid down by ' art. 32 of the Income Tax Code and the trades and professions.

may also benefit from the taxation of investment companies at a loss, following the normal rules for carrying forward the same:

• newly formed companies can bring them indefinitely if used within the first three years;
• in ordinary accounting firms can use to offset the loss with the income of the same nature carried out in the next five fiscal years;
• other companies will be able to be deducted from the loss of any income other than nature, made exclusively the same period in which the loss was determined.

Goods facilities shall be those included in Division 28 of the table Ateco 2007. Some of these products are: air compressors and other gas pumps for internal combustion engines, pumps for the circulation of oil, water and fuel pumps, hand pumps for motor vehicles, pumps, furnaces and electric furnaces, industrial and laboratory burners, heating boilers, elevators, escalators and elevators, cranes, hoists, wheel barrows, lifting machines, cash registers, typewriters; office binders, copiers, jigsaws, drills and jackhammers, cleansers, milling machines, grinding machines, air conditioners, fans, scales (not including precision laboratory), dishwasher (non-domestic), farm tractors, machinery tools for working metals and other materials (wood, glass, etc..) textile machinery, sewing and knitting machines, machines for preparing, tanning and leather and leather; roundabouts, swings and other equipment amusement parks; equipment alignment and balancing of wheels. Full list .

The novelty requirement exists even if the property has not been purchased from the manufacturer / dealer, provided that it has never been used. In this case the seller must issue a certificate stating that the property has never been used. In the case of equipment manufactured in the economy, the requirement of novelty, even if there are components within the machinery we used, provided that the value of such components is of significant magnitude compared to the overall cost.

An investment in a new complex is not well understood in the division 28, also consist of new goods falling within division 28, is to facilitate as far as cost incurred for the purchase of these assets is objectively determinable ( Circular 44 of 27/10/2009 ).

The subsidized cost is actually borne by the company to acquire or construct the asset to the investment and includes any directly attributable transaction costs, including VAT if is non-deductible under the dictates of the DPR 633/72 . The cost should be reduced by any grants given to the company facilities.

For assets acquired in leasing costs as incurred by the company Volkswagen (inclusive of VAT non-deductible).

For goods manufactured in the economy is in the cost include the direct labor, costs for external processing, the costs directly attributable to industrial, depreciation of assets used.

The moment it detects that the benefit is the delivery or shipment of the goods (even for taxpayers in the system of requirements - which apply on a cash basis) or, if later, the date of occurrence of the translational effect of the property. For the contract to the facility occurs during dimposta in which the work is completed, regardless of start-up.

Assets acquired through facility will not be given before the second year following the acquisition, in practice the investment made in 2009 may not be transferred and those made before 31/12/2010 in 2010 will not be given prior to 12/31/2011).

In case of assignment of future data must be an increase in the model for an amount equal to half the original cost of the asset.

The withdrawal does not fire if the property is sold at extraordinary operations in the event of theft. In the case of sale of the company to withdraw it locks if the acquirer undertakes to maintain the property until the expiry of the period of surveillance (the second period following the purchase of the property).

the facilitation provided by the Ter-Tremonti be combined with other discounts, as does not qualify as "state aid .

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between the felted!!

Once assembled the two squares were made two rounds of low point on the four sides to give some uniformity to the whole.

In bags had earlier attacked the two squares together, but I noticed that the bag when filled, transforms it too.

One of the things that worries me more when I make bags, is to be made is just beautiful - and empty - and after use, when we fill all of our items and trinkets and keys, and wallet in short, when you put the weight ...

The felted bag holds quite generally, because the "fabric" that is created is robust, and it is almost, I say almost non-deformable ...

In this case, however, I added a strip of 6 points lower on the three sides of the bag to be more secure.

About ... the strip was attacked but not with the needle with the hook ... After hanging

I did two more rounds of low point on the top open.

And then ..... voila! ... I am dedicated to infeltritura.

In that case the network is described in more details should wash everything with jeans or even tennis shoes (to help the rubbing of wool) using dishwashing detergent and everything in hot water.

My process is simple.

First I put my head to soak in a basin of hot water and some laundry soap and let it rest for about half an hour.

After that I put the piece in the washing machine with normal soap to wash clothes, using a program for those (and of medium duration) and the temperature at 60 degrees.
At the end of the program do I make the car a further centrifuge and then, once extracted the piece I pull a little here and a little there, to let him take the square and hang them, making sure that the clips not sformino.
little note on size reduction: in this case the square has gone from a 40 cm x 40 cm to 35 x 35 ... no mess!!
Now you just have to wait until the bag is almost dry ... we put it in the summer well under the sun ... I did not understand why it is not recommended ... so nice that the boss is already cooked!!

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The other side of ..

And so to the second part of the tutorial .. but then call it tutorial I do not know if mica is so correct .. in my mind a tutorial is a step by step, we do not know ..

anyway .. here we are ... after some thought I decided to place the composition in this way, while at first I thought under the green / beige and on the mustard / burgundy .. if you want to know whether it was better this or that line ... suggest oblique head !!!!!... and maybe in your comments tell me .. although now I attached to the piece later and later for change!

to design it in the squared positions are the original ones, but they are so granny and posono turn!

Ahhhh .. let's not get confused .. One thing is for the squares of the paper, one thing is for the squares crochet ...

Then, in each square of this paper is to design two low points to the direction of work for two laps and the height (one square = one if I did a lap and I had to use a sheet A3 I do not lay in the scanner) ..

Note the arrows indicating the "direction" of the square crochet, or where it went around the beginning ... mmmm how can I say better, in short, we start with the 28 chains ...

As my habit, however, the two sides have held several of the future ..

example I used fewer colors to get a more simple composition, but the design took me more time ..

in this case, I spent only 2 laps to colored yarn that has been placed single unpaired: black - color - black and so on.

As an example of reading the key here is two pictures that are in the front row at the top

the first picture in throughout the left is as follows:
1) + 4 laps chains of low point with black
b) 2 laps low point with the color green
c) 8 laps low point with black

the fourth right to the whole picture is as follows:
a) chain + 2 laps low point with black
b) 2 laps low point with the color mustard
c) 8 laps of the low point with black and

etc. ..
the final effect, when combined the squares is as follows, it seems to me essential, but nice ...
then around to the two super granny made us want to two rounds of low point in black c. .. then .... mah .. are not sure yet what I will do .... Following the next time ...

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granny squares (they say granny?) L-shaped fringes

time ago I saw a bag that was based on the L-shaped handles and I fell in love (even the stock market but especially the square).

technical difficulties there are, but just to make chains, low points and low points along with three reductions, but the possibilities offered by this type of work I think there are many!

Let's start by explaining
1) 28 chains
2) 27 points lower
3) 12 points lower - closed down 3 points with - 12 points lower
4) 11 points lower - closed down 3 points together - 11 points lower
5) 10 points lower - closed down 3 points together - 10 points lower
6) 9 low points - three points lower closed set - 9 low points
7) 8 low points - three points lower closed together - 8 points lower
8) 7 points lower - closed down 3 points together - 7 points lower
9) 6 low points - three points lower closed set - 6 points lower
10) 5 low points - three points lower closed together - 5 points lower
11) 4 low points - three points lower closed together - 4 points lower
12) 3 low points - three points lower close together - 3 points lower
13 ) 2 low points - three points lower close together - two points lower
14) 1 point down - 3 points closed down together - a low point
15) 3 points closed down together ...

forgot ... cut the thread ....

damn what difficulties' (and so boring to write everything !!!!)

to say it does not appear to have great potential for this simple handle ...
but ... if instead of a square, we use solid color (in this case 3) and play a little on when to use them you can get interesting results

see ...

in the first case a) in black turns from 1 to 5
b) in the mustard rounds 6-7
c) amaranth laps 8-9
d) turns black in 10 to 15


in the second case a) in black turns 1 to 7
b) amaranth laps 8-9
c) mustard rounds in 10 to 11
d) turns black in 12 to 15

then we can Take the two squares and set them (and sew) so
to make two more equal squares and place mirror
and then 4 more equal squares and attach this to that, to get the strip below

mmm ... here's something strange .... the colors maybe?

No, no! All right, I'm doing two strips with different colors .. and follow the next episode!

PS do not look a bit wrinkled effect, so then everything will be felted!

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The compounding BANK

The banks have always charged quarterly interest expense and other fees paid annually and credited to interest income. This practice involves the ends of the recipient, the effect of interest on interest in the quarter after the charge, with a real cost to the current higher than the nominal agreed at the beginning of the report.

With the Legislative Decree 342/1999 (article 25) the legislature has acted on the matter, leaving the Interministerial Committee for Credit and Savings (CICR) to determine the procedures and criteria for the production of interest on interest in different types banking. The same ICRC therefore, by resolution dated 9.2.2000, has granted to banks, the eventual capitalization (including interim) and interests of debtors and creditors for the interests of various banking transactions, but under strict conditions:

• the capitalization periodic inspection must be uniform for both debit interest and the interests creditors;

• must be provided to customers the appropriate level of transparency to the stipulations concerning the compounding, stating, inter alia, the frequency of capitalization and its effects on the rate compared on an annual basis (for example, the nominal rate and effective rate of 1.00% annually with quarterly capitalization 1.02%);

• the clauses relating to the capitalization of interest must be specifically approved in writing by the client;

• final closure marks the end of the current account of operation of the mechanism anatocistico.

Resolution of 9.2.2000 ICRC entered into force on 22.4.2000. Therefore, for contracts concluded before the entry into force of the resolution, the agreed conditions would be appropriate before 30.6.2000 and its effects would have expired from 1 .7.2000, with the specific approval of the customer in case of worsening conditions than those applied earlier and simple communication with the customers by 31.12.2000 if the new terms were not behaving worse.

born at this point the problem of identifying what are the items that are subject to the legislation and which are instead sull'anatocismo the excluded items. And 'well-known fact that banks use to charge, on a quarterly basis, not only simple interest on debt (Interest = Capital x Rate x Days: 365) but also other additional items such as:

• the Board of
• overdraft fees for each transaction
• closure costs and send the account statement
• expenditure for the renewal of credit, etc..

have spoken on this subject is the Bank of Italy is the Italian Exchange Office who, by communications .1.2003 8 (BI) and 18.2.2003 (UIC), said that the only item that was amenable all'anatocismo on simple interest. However, given that these institutions are representative bodies of the banking world and also taking into account that their communications may not have the same value of the law, this claim can be shared for various expenses but may not be shared for the Board of overdraft .

The nature of the latter (cms), in fact, has long been debated in the literature in order to identify the consequences both for dell'anatocismo is to exceed thresholds usurious.

The method of calculation used by banks (a maximum rate debt exposure in the quarter reached) could be considered ancillary to the Committee on an item to add to the interest expense, as such rules dell'anatocismo.

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overdraft charges

The Commission is the amount of overdraft to the Bank's obligation to provide a certain amount of accreditation for a specified period, regardless of its use. In practice, the bank has gradually departed cms by that term, assuming, in fact, the characteristics of an additional remuneration at the rate of interest.

The criteria for calculating the cms, the absence of a specific clause which describes the nature and method of application, can vary from bank to bank and are difficult to understand. Can be calculated: the absolute maximum on a negative balance resulting in the reporting period, regardless of its duration, as a relative, on the debit balances (individual or aggregate) provided for longer than a certain number of days on a mixed on the maximum debit balance in absolute terms, however, that there is a period of more than uncovering a number of rounds. These difficulties in understanding and application of methods for calculating a risk of invalidity for indefiniteness of the stipulation of the object (art. 1346 cc) and contrary to the obligation of writing (art. 117 Tub).

The nature of the CMS has long been debated, it is difficult to find a basis for clear and unambiguous: it is still open the question of its proper legal classification and the resulting economic function.

proper definition of the Board of overdraft charges has been given for the first time, the Court of Cassation Judgement No 870/06 of 18 January 2006. The Court has defined the cms: " E ' the remuneration paid to the bank for the provision of funds to the account holder regardless of the actual withdrawal of the sum . It follows necessarily that the Board should be calculated or the entire amount of the sum made available by the bank (if not used), or on the amount remaining in the availability of customer usage, but not used by itself.

In the banking practice of overdraft is calculated not on the amount assigned or remained available, but the maximum amount used in the closing period - usually a quarter - and for each day of that period, in blatant violation of the definition provided by the Supreme college just remembered.

CMS can not be considered neither interest nor an accessory of interest, but, in fact, represents an additional burden with respect to the amount due from the client for interest expense, burden, in the absence of specific written agreement that it contains the exact determination is no art. 1284, 1418 and subsection 2, paragraph 2, DC (Court of Tortona 19/05/2008).

The Bank justifies the cms as a consideration of the sums made available by the Bank. The consideration concerns the dis-economy (the Bank) due to the unavailability of the amount budgeted, without being able to enjoy the utility of interest would be payable on actual usage of the credit line (the Bank makes available to the customer who receives a sum without interest). If this is the justification for the Bank, it should be concluded that CMS should be calculated solely and only if the client had never used a credit, or the difference between the theoretical appropriation and the amount actually used by the customer . It is this sum that the bank receives the interest as a consideration of the use of funds made available.

depict the commission is a percentage calculated on the amount of credit granted, net of the (If the agreement is 1000 and the client uses the calculation basis is 1000, it uses 600, the calculation basis is 400). In practice, as mentioned above, the Bank requires a true maximum overdraft fee calculated on the day of maximum indebtedness of the period of closure of account (usually quarterly), following criteria completely opposed to those declared to justify cms.

Moreover, the cms, is governed by our legal system only with the entry into force of Law 2 of 28 January 2009. With the above-mentioned law is expected to return to the Bank only in cases of " predetermination in writing, no renewal by tacit agreement, some elements of contract ". The elements under contract, on pain of nullity of the clause, are: the compensation for the provision of funds and the borrowing rate for the amounts used. Of these must be given special emphasis and accountability to the customer.

Previously, in the legislative vacuum, the CMS was governed by regulations and banking contracts, and was applied by the Bank during the periodic closing of the account. Moreover, referring to the annual closure, the CMS should be calculated the same way as interest payments, in the annual closure.

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REFERRAL DEADLINES COSTS UPDATED August

By Decree of the President of the Council of Ministers of 24 July 2009 mod with all payments. F24 which have a maturity of between one day and on 19 August, were postponed until August 20. This is without prejudice to the timing of payments to be made by 05/08/2009 (with extra), since this is already postponed deadline for taxpayers subject to field studies.

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Today August 1, a job really easy ... I know that in the previous post I talked about checks, but .. will be a next time, also because I was doing the squares that I felt like doing something else.

In one of my previous bags - one black in the picture is not seen for almost nothing - I used the fringes that, in fact, had not seen ....

The fringes are simple, very simple indeed.

The underlying basis in this case is a matter of low point, with each fringe is hereby made: a low point and a number of chains (the number varies depending on how long we want to be the fringe - in this case 21 chains)

chains on a row of dots becomes very low (20 in this case) and in the end there is a link pointing to the hook to the body bag on the first point above the bottom making available a low point.
clear fringes are interspersed with low points ...

the final effect of a ride is as follows ..

options at this point are two possibilities: either you opt for a single turn (but in numbers far greater than those which I did), or you are more rounds of fringe interspersed with one or two rounds of low points .. One thing is certain ... These fringes are easy, but it takes a lot of time to make them!