The new 2010 budget extends until 2012 the tax breaks for building renovations and the purchase of refurbished buildings, and reduced VAT of 10% on the work.

Currently you can take advantage of the income tax deduction of 36% for all of 2011, as required by the 2009 Budget, for the costs of renovation of the building, up to a maximum of € 48,000 per housing unit, while the VAT becomes permanent reduced to 10% on the work of ordinary and extraordinary maintenance of the housing stock.

It 'a landmark ruling that issued a few days ago by the Supreme Court, which ruled that in the case of a tax return filed incorrectly, in particular with missing documents, any penalty imposed by the IRS to be paid jointly and severally by the taxpayer and his accountant. Everything stems from the appeal presented some time ago by an accountant in fact, he wanted to challenge the judgment, upheld in the appeal, which condemned him to pay an administrative penalty in conjunction with a taxpayer for a declaration that lacked some receipted expenses incurred. Well, the motivations, the judges said that is "... precise duty of care does not lie in wait for the professional costs non-documented or not related to the year of statement without having ...

Directly by the Inland Revenue a useful service: a search engine of deadlines related to taxes and tax compliance, in order not to go beyond the terms of payment and thus avoid sanctions salty!

As for the 'taxpayer category', the search can be done by selecting one or more entries like the ones found in the list below:

Deduct expenses as fuel for professionals and companies is not always a walk. The formalities are often disregarded, the risk of losing the tax benefit. A clarification on the procedures compilations comes by the Inland Revenue.

The fuel card

For fuel card means a document issued in lieu of the invoice and equivalent thereof, while the document annexed to the "fuel card", allows those who buy fuel to exercise the right to deduct the VAT on, if it is objectively deductible or deduction of cost for the determination of income tax and IRAP.

For those who need to register for VAT, the beginning of the year is a time of choices. There are two options best suited to new professionals. The special regime for new professional initiatives (also called "forfettino") and the simplified regime for small business owners and professionals, called for "minimum taxpayers" or "forfettone."

The accountants involved in the discussion strongly recommend the first of the two systems, if applicable. So let's try to summarize the salient features and to provide guidance on how to deepen.

Entertainment expenses and therefore deductible by the IRS: a new circular of the Revenue Agency explains the changes to the deductibility of entertainment expenses from business income, in the 2008 Budget.

All eyes in particular on the criteria and new quantitative limits on the deductibility of expenses incurred from the year of 2008 tax obligations and declarative documents required and the effects of the new rules governing VAT.

Businesses in favor of charity. Thanks to the deduction from the business income of the non-profit organization and donations made to charities, resources, aimed at meeting the food, energy and health of disadvantaged people, will in fact be traced between the charitable activities of their non-profit organizations profit.

According to the technicians of the Treasury, in fact, to qualify for the deduction from the business income of cash donations, for an amount not exceeding € 2,065.83 or 2 per cent of business income declared in favor of the non-profit organization, is necessary for the recipient of the sums it has the status of non-profit organization.

It is effective from 15/01/2009 - the day of publication in the Official Gazette n.11/2009 - Decree of the Ministry of Economy and Finance (DM 19/11/2008) specifying the new criteria and limits the deductibility of expenses representation. The DM contains the provisions implementing Article. 108, paragraph 2, of the Consolidated Income Tax Act (consolidated text of income taxes) in respect of expenses.

This article - as amended by the 2008 Budget - required the Ministry of Economy and Finance is responsible for defining the requirements of relevance and appropriateness of such costs.

Italian professionals have gained over the decades the image of an elite class and substantially immune to the difficulties of the market and the problems of income.

This image, although still widespread, it is hopelessly out of time: the number of members of professional associations and, expanding the radius, self-employed workers do not belong to any order today oscillates around two million. A very high and growing, so that the market space are more and more restricted, especially for young people and for those who are deprived of high qualification.

In its judgment of December last year (No. 49385), the Supreme Court ruled that the use of software illegally duplicated in a professional studio does not include the offenses referred to in art. 171a l. 633/41.

The court case concerns the case of a surveyor who used 4 computers that were installed Microsoft Office programs Word, and in the absence of the relevant licenses.