In general they can not adhere to the minimum taxpayers regime all persons who engage in any activity but are not resident in Italian territory, as well as those who play a part that already subsidized sectors thanks to the special arrangements calculate VAT, such as:

o Agriculture

or Farm

or Fishing

or sale of tobacco and salt

or Wholesale and retail of matches

Happen to feel that there are people or young kids who want to pursue a new business and often do not have the financial capacity to start.

Although the idea is a winner, or at least it looks like it, you do not have the money needed to open a new business and then the euphoria fades.

In these cases it is often enough to create a solid business plan, print it, bind it, then going to involve agencies, institutions, banks, lenders concerned.

The tax assessment for the professional who gives a few bills.

Summary: 1. Premise. 2. Assessment pursuant to art. 39 Presidential Decree 600/1973. Taxable and requirements. 3. The assessment analytical-inductive and the "qualification of presumptions." 4. In particular: the inductive assessment made against a lawyer emits a few bills. Law.

1) Introduction The tax authority can proceed to verify the income, pursuant to Article 39 of Presidential Decree September 29, 1973, n. 600, against the persons obliged to keep accounting records (holders of business income and self-employment), regardless of the data resulting from accounting records. However, it becomes necessary, even if briefly, to reflect this contradiction in terms: the possibility for the financial administration of whatever the accounting records to reconstruct the income of persons who, necessarily, there are bound. Consequently, it is important to identify what are the factors, data, etc.., Non-accounting, the financial administration will take to achieve a result that will lead to correction of the declaration of this particular category of taxpayer. It reiterates the point: the tax return is filled in, and sent, on the basis of results from the accounting records (day book, VAT records, book depreciable assets, etc ...). The same can be rectified by the tax authorities without being given the positive and negative components that lead to the result (income or loss), but starting from the consideration, or better suggestion, not a judgment of the likelihood of the income declared with the actual one.

By the end of February 2012 each withholding agent that in 2011 he paid the compensation subject to withholding tax must be delivered to recipients subject a statement as to the total deductions in the year 2011.

The declaration shall be written in free form and shall contain the information of the withholding and the employee recipient, the nature of the compensation, the total of the amounts paid and withheld and paid. To make such a statement can be used the model certification withholding tax.

It is an old theme well known to experts Tax and yet still has not found a solution accepted unequivocally.

The professionals enrolled in an accredited usually (though not in all cases) are also compulsorily affiliated to a social security fund specifically for the order in question: Inarcassa for engineers, Enpam for doctors and so on. Every year must pay contributions to these funds, calculated generally on professional income earned and / or turnover.

Now, according to the law of compulsory social security contributions of any kind are to be considered as deductible expenses from the total income (Article 10 of Presidential Decree 917/1986) and at the same time, however, with reference to the specific category of self-employment income, the 'art. 54 of the same Decree states that it is determined by deducting the fees all costs associated with their profession.

According to the latest data, the construction industry has been growing steadily despite the economic crisis and not only within the Italian borders. In our country, to facilitate this development undoubtedly contributes also the possibility of soft loan for the purchase of a first home: the demand for home increases and requires an appropriate supply-side response.

How do you open a construction company? What are the requirements and the bureaucratic process to follow? If you decide to open a construction company must first of all choose the sector in which it intends to operate, ie public or private. To be qualified for the procurement of large amount you must have a specific SOA issued by companies authorized to do so by the Authority for the Supervision of Public Works, while those of lesser amount is sufficient to demonstrate that they have the technical and financial requirements, required by Presidential Decree no. 34/2000.

Experts have raised the alarm: the rules on the assessment synthetic launched in recent months by Decree-Law n. 78/2010 could really translate into real squeezes against innocent taxpayers.

In brief, among the many innovations introduced to tackle tax evasion has been established perverse effect of applying the new redditometro. Who, in the course of the year, running a large outlay among those kept an eye (houses, new cars large displacement, boats etc..) The finding will be protected only if the income declared in the same year are those to cover the amount.

In other words, for example, who had to painstakingly scrape together over time by a portion of their salary and years after tot you bought a house, it might be unwelcome disputes, since such a purchase would not be justified by the income of the relevant year only.

At any time, the Inland Revenue can get from any bank information on the movements that relate to any bank account or other financial relationship.

Aware of this, the people in the mood to hide something the watchful eye of the Treasury is back with great frequency to current accounts to the spouse, children or a friend of absolute trust, making passing on them the amounts that you want to keep concealed.

As is obvious, it is a trick from the very short legs: from time immemorial the Financial Administration monitors not only ic / c of taxpayers subject to control but also those related to the subjects closely related to them, and the DPR 600/1973 allows under certain conditions of use movements unjustified found on the accounts of family members to ascertain the taxable income of the controlled taxpayer.

Application

A corporation is planning to buy a license to use a management software specially developed by a leading company in the sector on the basis of the technical specifications provided. The company would like to know the possible implications civil and tax attributable to the mentioned operation

Reply

The treatment applicable to the so-called software "application" (made in order to meet the specific needs of the user) does not have a unitary character, as the Accounting Standard no. 24 makes a distinction between the software purchased outright and those sold under license.

# Sale of residential non-luxury accordance with the criteria referred to in DM

08/02/1969, albeit unfinished, in favor of any persons in possession of the requirements for the

first house within the meaning of the note attached to the II-bis Rate, Part I,

Presidential Decree 131/1986: 4% VAT