tag:blogger.com,1999:blog-29257727043279705592024-02-07T21:21:39.344-08:00Studio Alessio - Dottori CommercialistiFranco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.comBlogger104125tag:blogger.com,1999:blog-2925772704327970559.post-52326651421159922012020-02-09T00:23:00.001-08:002020-02-09T00:23:48.236-08:00Il certificato che semplifica la nuova norma sulle ritenute nell’appalto<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgGLA7YXy2OnSFmtb-R8lALaOcPga2dWuVy_K-_FO003HhCEe1biAGZj5sflNfBozvBsCtcwqKi7PewlToHnaPHlZdHsLYdbn4z-JIA1RtMAPf3rL6ill1hdeaRhId8z2F9WurWlxUeU56_/s1600/amministrazione-del-personale-18%252520jpg.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="160" data-original-width="210" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgGLA7YXy2OnSFmtb-R8lALaOcPga2dWuVy_K-_FO003HhCEe1biAGZj5sflNfBozvBsCtcwqKi7PewlToHnaPHlZdHsLYdbn4z-JIA1RtMAPf3rL6ill1hdeaRhId8z2F9WurWlxUeU56_/s1600/amministrazione-del-personale-18%252520jpg.jpg" /></a></div>
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<span style="color: #454545; font-family: Arial, sans-serif; font-size: 12pt;">Il 6 febbraio, l’Agenzia delle Entrate ha approvato lo schema del certificato che le imprese (appaltatrici, affidatarie e subappaltatrici) potranno richiedere all’Agenzia delle Entrate stessa per poter comunicare al loro committente la sussistenza dei requisiti che consente loro di non applicare la nuova disciplina riservata alle ritenute legati ai contratti di appalto, subappalto e affidamento.<o:p></o:p></span></div>
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<span style="color: #454545; font-family: Arial, sans-serif; font-size: 12pt;">Con l’articolo 4 del D.L. 124/2019 (c.d. “Decreto fiscale”) le imprese che affidano il compimento di una o più opere o di uno o più servizi:<o:p></o:p></span></div>
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<span style="color: #454545; font-family: Symbol; font-size: 12pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><span style="color: #454545; font-family: Arial, sans-serif; font-size: 12pt;">di importo complessivo annuo superiore a euro 200.000 ad un’impresa<o:p></o:p></span></div>
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<span style="color: #454545; font-family: Symbol; font-size: 12pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><span style="color: #454545; font-family: Arial, sans-serif; font-size: 12pt;">tramite contratti di appalto, subappalto, affidamento <o:p></o:p></span></div>
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<span style="color: #454545; font-family: Symbol; font-size: 12pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><span style="color: #454545; font-family: Arial, sans-serif; font-size: 12pt;">caratterizzati da prevalente utilizzo di manodopera presso le sedi di attività del committente<o:p></o:p></span></div>
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<span style="color: #454545; font-family: Symbol; font-size: 12pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><span style="color: #454545; font-family: Arial, sans-serif; font-size: 12pt;">con l’utilizzo di beni strumentali di proprietà di quest’ultimo o ad esso riconducibili in qualunque forma<o:p></o:p></span></div>
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<span style="color: #454545; font-family: Arial, sans-serif; font-size: 12pt;">dovranno verificare il regolare pagamento delle ritenute legate ai dipendenti impiegati.<o:p></o:p></span></div>
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<span style="color: #454545; font-family: Arial, sans-serif; font-size: 12pt;">Per poterlo fare, le imprese appaltatirci, affidatarie e subappaltatrici dovranno produrre al committente, <u>oltre agli F24</u> anche:<o:p></o:p></span></div>
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<li class="MsoNormal" style="background: white; color: #454545; line-height: normal; text-align: justify;"><span style="font-family: Arial, sans-serif; font-size: 12pt;">l’elenco contenente:<o:p></o:p></span></li>
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<li class="MsoNormal" style="background: white; color: #454545; line-height: normal; text-align: justify;"><span style="font-family: Arial, sans-serif; font-size: 12pt;">il nominativo di tutti i lavoratori, identificati utilizzando il codice fiscale, impiegati nel mese precedente direttamente per l’esecuzione di opere o servizi affidati dal committente,<o:p></o:p></span></li>
<li class="MsoNormal" style="background: white; color: #454545; line-height: normal; text-align: justify;"><span style="font-family: Arial, sans-serif; font-size: 12pt;">il dettaglio delle ore di lavoro prestate da ciascun percipiente in esecuzione dell’opera o del servizio affidato,<o:p></o:p></span></li>
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<li class="MsoNormal" style="background: white; color: #454545; line-height: normal; text-align: justify;"><span style="font-family: Arial, sans-serif; font-size: 12pt;">l’ammontare della retribuzione corrisposta al dipendente di cui al punto precedente,<o:p></o:p></span></li>
<li class="MsoNormal" style="background: white; color: #454545; line-height: normal; text-align: justify;"><span style="font-family: Arial, sans-serif; font-size: 12pt;">il dettaglio delle ritenute fiscali eseguite nel mese precedente nei confronti del/dei lavoratore/i, con la separata indicazione di quelle relative alla prestazione affidata dal committente.<o:p></o:p></span></li>
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<span style="color: #454545; font-family: Arial, sans-serif; font-size: 12pt;">le imprese appaltatrici o affidatarie o subappaltatrici <u>possono evitare di produrre al committente questo mare di documenti</u>, in alternativa, una certificazione rilasciata dall’Agenzia delle Entrate (quella il cui schema è stato approvato il 6/2/20).<o:p></o:p></span></div>
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<span style="color: #454545; font-family: Arial, sans-serif; font-size: 12pt;">Per poter ottenere questa certificazione, le imprese appaltatrici, affidatarie o subappaltatrici, “in oggetto” devono:<o:p></o:p></span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="background: white; color: #454545; line-height: normal; text-align: justify;"><span style="font-family: Arial, sans-serif; font-size: 12pt;">risultare in attività da almeno tre anni (requisito da verificare con riferimento all’ultimo giorno del mese oggetto della richiesta, procedendo a ritroso di tre anni),<o:p></o:p></span></li>
<li class="MsoNormal" style="background: white; color: #454545; line-height: normal; text-align: justify;"><span style="font-family: Arial, sans-serif; font-size: 12pt;">essere in regola con gli obblighi dichiarativi <o:p></o:p></span></li>
<li class="MsoNormal" style="background: white; color: #454545; line-height: normal; text-align: justify;"><span style="font-family: Arial, sans-serif; font-size: 12pt;">aver eseguito nel corso dei periodi d’imposta cui si riferiscono le dichiarazioni dei redditi presentate nell’ultimo triennio complessivi versamenti registrati nel conto fiscale per un importo non inferiore al 10% dell’ammontare dei ricavi o compensi risultanti dalle dichiarazioni medesime;<o:p></o:p></span></li>
<li class="MsoNormal" style="background: white; color: #454545; line-height: normal; text-align: justify;"><span style="font-family: Arial, sans-serif; font-size: 12pt;">non avere iscrizioni a ruolo o accertamenti esecutivi o avvisi di addebito affidati agli agenti della riscossione relativi alle imposte sui redditi, all’imposta regionale sulle attività produttive, alle ritenute e ai contributi previdenziali per importi superiori ad euro 50.000, per i quali i termini di pagamento siano scaduti e siano ancora dovuti pagamenti o non siano in essere provvedimenti di sospensione.<o:p></o:p></span></li>
<ol start="1" type="1">
<li class="MsoNormal" style="background: white; color: #454545; line-height: normal; text-align: justify;"><span style="font-family: Arial, sans-serif; font-size: 12pt;">Queste disposizioni non si applicano per le somme:<o:p></o:p></span></li>
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<li class="MsoNormal" style="background: white; color: #454545; line-height: normal; text-align: justify;"><span style="font-family: Arial, sans-serif; font-size: 12pt;">oggetto di piani di rateazione per i quali non sia intervenuta decadenza<o:p></o:p></span></li>
<li class="MsoNormal" style="background: white; color: #454545; line-height: normal; text-align: justify;"><span style="font-family: Arial, sans-serif; font-size: 12pt;">la cui sussistenza del requisito sia verificata con riferimento all’ultimo giorno del mese oggetto della richiesta.<o:p></o:p></span></li>
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<span style="color: #454545; font-family: Arial, sans-serif; font-size: 12pt;">Questa certificazione, importante per evitare complicati atti burocratici, ha una <b>validità limitata di quattro mesi</b> dalla data del rilascio. Da evidenziare che è esente da imposta di bollo e da altri tributi speciali (ci mancava solo che si facessero pagare..).<o:p></o:p></span></div>
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<o:p> <a href="http://www.studio-alessio.it/">www.studio-alessio.it</a></o:p></div>
Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com0tag:blogger.com,1999:blog-2925772704327970559.post-1585144509703929092019-11-13T07:51:00.000-08:002019-11-13T07:51:07.302-08:00“SCONTO” DEL SECONDO ACCONTO DELLE IMPOSTE<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh0bd60zIzuIwTzPNZwW_3HtqWGkg_Smxd0d_b-EcBYplaznje2t_0p7vl4xPedqLFw3YhtForci6p9MS1wAC9lr1-rC4jDuRcBwc3eMprUJUSNoi-S7ZHlo4-ta0iAA5yEyhrZU1LR8NEh/s1600/acconto-ipef-ires-irap.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="628" data-original-width="1200" height="167" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh0bd60zIzuIwTzPNZwW_3HtqWGkg_Smxd0d_b-EcBYplaznje2t_0p7vl4xPedqLFw3YhtForci6p9MS1wAC9lr1-rC4jDuRcBwc3eMprUJUSNoi-S7ZHlo4-ta0iAA5yEyhrZU1LR8NEh/s320/acconto-ipef-ires-irap.jpg" width="320" /></a></div>
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L’agenzia delle entrate con la
risoluzione 93/E del 12 novembre 2019 ha confermato la “riduzione” del 10% per
il secondo acconto delle imposte (quello del 30/11, che quest’anno slitta al
2/12) per:<o:p></o:p></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->i contribuenti soggetti agli indici di
affidabilità fiscale (Isa), <o:p></o:p></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span>i contribuenti «collegati», in pratica: i soci
di società di persone, quelli delle società a responsabilità limitata in
trasparenza, i collaboratori di imprese familiari <o:p></o:p></div>
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</span></span></span><!--[endif]-->i contribuenti forfettari <o:p></o:p></div>
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</span></span></span><!--[endif]-->i contribuenti minimi.<o:p></o:p></div>
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Per questi contribuenti, in
compenso, dal prossimo anno, la prima rata dell’acconto sarà più alta. La
percentuale dovuta sarà del 50%, invece dell’attuale 40%. La percentuale del
secondo acconto poi si abbasserà dal 60% al 50% <o:p></o:p></div>
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Il prossimo anno non cambieranno
invece le percentuali degli acconti per tutti gli altri contribuenti (non
soggetti agli Isa, non forfettari o non minimi). Per questi, l’acconto sarà sempre
dovuto nella misura del 40% come prima rata e del 60% come seconda rata (o 100% per
chi versa in unica rata).<o:p></o:p></div>
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Dal prossimo anno, quindi, contribuenti
diversi pagheranno acconti in percentuali diverse … con una possibile ulteriore
confusione in un sistema fiscale che già complicato.<o:p></o:p></div>
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<a href="http://www.studio-alessio.it/">www.studio-alessio.it</a></div>
<br />Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com0tag:blogger.com,1999:blog-2925772704327970559.post-48281932551990236962019-05-20T10:04:00.002-07:002019-05-20T10:04:59.674-07:00PIU' TEMPO PER LE FATTURE (ELETTRONICHE E NON)<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh1_WZXX9SF5tyF8k6RsMlagO0okXWTLwQi8Ktkm_xGVNCqAMmEFrBc_eklaS4P6jl6znWrGIeJ9FgPPU4awpvelNfnqcbh-onvcq44skherR7ZXIx3Fwa7eIa_yHHNIjrHX6KDw3dl6vtp/s1600/Conservazione-fatture-elettroniche-800x420.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="282" data-original-width="538" height="167" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh1_WZXX9SF5tyF8k6RsMlagO0okXWTLwQi8Ktkm_xGVNCqAMmEFrBc_eklaS4P6jl6znWrGIeJ9FgPPU4awpvelNfnqcbh-onvcq44skherR7ZXIx3Fwa7eIa_yHHNIjrHX6KDw3dl6vtp/s320/Conservazione-fatture-elettroniche-800x420.png" width="320" /></a></div>
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<span style="color: black; font-family: "Arial",sans-serif; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IT;">Secondo il disegno di legge appena approvato
dalla Camera che confluirà nel DL Crescita, dal 1° luglio 2019 ci sarà più
tempo per emettere le fatture immediate, ma si dovranno gestire due date: la
data del documento e la data di emissione.<o:p></o:p></span></div>
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<u><span style="color: black; font-family: "Arial",sans-serif; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IT;">Il problema delle due date dovrebbe
riguardare solo i casi di emissione di fatture cartacee</span></u><span style="color: black; font-family: "Arial",sans-serif; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IT;">. <b style="mso-bidi-font-weight: normal;">Per le fatture elettroniche</b> non dovrebbero esserci problemi pratici
visto che <b style="mso-bidi-font-weight: normal;">la data dell’emissione del
documento</b> non dovrebbe essere indicata sulla fattura, ma <b style="mso-bidi-font-weight: normal;">dovrebbe essere indicata automaticamente
dal sistema d’interscambio (SDI). <o:p></o:p></b></span></div>
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<span style="color: black; font-family: "Arial",sans-serif; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IT;">Purtroppo, ad oggi, l’Amministrazione
finanziaria deve dare ancora una conferma definitiva.<o:p></o:p></span></div>
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<span style="color: black; font-family: "Arial",sans-serif; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IT;">Le fatture cartacee ed elettroniche devono
contenere, in base all’articolo 21 del Dpr 633/72, la data di emissione del
documento e, in base al Dl 119/2018, dal 1° luglio 2019, <u>la fattura potrebbe
essere emessa entro i 10 giorni successivi alla data di effettuazione
dell’operazione ma <b style="mso-bidi-font-weight: normal;">il termine dovrebbe
essere ampliato a 15 giorni</b></u> (in attuazione dell’articolo 1 del disegno
di legge di semplificazione fiscale che è stato approvato dalla Camera e che
dovrebbe confluire come emendamento nel Dl crescita).<o:p></o:p></span></div>
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<span style="color: black; font-family: "Arial",sans-serif; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IT;">Siccome la data di effettuazione
dell’operazione coincide, in generale:<o:p></o:p></span></div>
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</span></span></span><!--[endif]--><span style="color: black; font-family: "Arial",sans-serif; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IT;">per le cessioni di beni con la <span style="mso-spacerun: yes;"> </span>consegna e spedizione al cliente del bene <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 18.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;">
<!--[if !supportLists]--><span style="color: black; font-family: Symbol; font-size: 13.5pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IT;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Arial",sans-serif; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IT;">per le prestazioni di servizi con il pagamento del corrispettivo, <o:p></o:p></span></div>
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<span style="color: black; font-family: "Arial",sans-serif; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IT;">e quella di emissione è, in pratica, la
data in cui il documento viene trasmesso o consegnato al cliente (per la
fattura elettronica la data di trasmissione allo SdI), le due date spesso non
coincideranno.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 18.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="line-height: 18.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;">
<span style="color: black; font-family: "Arial",sans-serif; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IT;">Proprio per questo divario, il legislatore
ha voluto che la fattura riporti entrambe le date e, per ageolare chi deve
emetterele fatture elettroniche, è stato proposto che, per loro, la doppia
indicazione non interessi in quanto, per le fatture elettroniche, la data di
emissione è, e sarà, determinata direttamente dal sistema d’interscambio nel
momento in cui la fattura verrà ricevuta.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 18.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;">
<span style="color: black; font-family: "Arial",sans-serif; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IT;">Purtroppo, la doppia data dovrà inevitabilmente
essere gestita “manualmente” per le fatture analogiche.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 18.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="line-height: 18.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;">
<span style="color: black; font-family: "Arial",sans-serif; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IT;">Rimaniamo ora in attesa delle conferme
dell’amministrazione finanziaria.<o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<a href="http://www.studio-alessio.it/">www.studio-alessio.it</a><br />Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com0tag:blogger.com,1999:blog-2925772704327970559.post-16365687114839380472019-02-17T07:36:00.000-08:002019-02-17T07:36:11.620-08:00FATTURE ELETTRONICHE, QUANDO SI DETRAE L’IVA?<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg60SUOwyPp43128Sxn2JA4EVca_-PcW7m5mremjI7rmu2wzFWUge6RHX2IDn0u8pDiS9O9ay2HSCY9ElghhbnhYhhWkQIX2jOyzAZjMr77H6cEVBZBahEO91Cf0RlLIUma9i_peyjG-fNp/s1600/fattura-elettronica+it.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="720" data-original-width="1280" height="180" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg60SUOwyPp43128Sxn2JA4EVca_-PcW7m5mremjI7rmu2wzFWUge6RHX2IDn0u8pDiS9O9ay2HSCY9ElghhbnhYhhWkQIX2jOyzAZjMr77H6cEVBZBahEO91Cf0RlLIUma9i_peyjG-fNp/s320/fattura-elettronica+it.jpg" width="320" /></a></div>
<br />
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;">In Italia, per tutto il
primo semestre (per i trimestrali) e per i primi 9 mesi (per i mensili) del
2019, se le fatture elettroniche sono emesse (la fattura si intende emessa
quando viene inviata/accettata al/dal SDI) in ritardo ma concorrono comunque
alla liquidazione del corretto periodo (trimestre o mese a seconda dei casi) il
ritardo non sarà sanzionato. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;"><br /></span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;">Dal 1 luglio per emettere
la fattura ci saranno 10 giorni e la concessione appena descritta non sarà più
considerata come valida (a parte per mensili che avranno comunque 3 mesi in più
di “bonus”).<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;">Bene, ma quando è
possibile detrarre l’iva? Siccome l’unica fattura che ha valore fiscale è
quella elettronica, nulla contando l’eventuale copia cartacea fornita “per
cortesia”, l’unico momento dal quale sarà possibile detrarre l’IVA è quello dal
quale si riceve la fattura elettronica; in altre parole da quando si riceve la
fattura nella propria area del sito dell’agenzia delle entrate (o sul proprio
gestionale).<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;">Prendiamo il caso di due
contribuenti con liquidazione IVA mensile. Se il venditore Tizio emette (invia
al SDI) la fattura, datata 28 febbraio, il 4 marzo, non vi saranno sanzioni per il venditore se la
farà concorrere nella liquidazione del mese di febbraio. L’acquirente Caio però
per poterla detrarre nella liquidazione iva del mese di febbraio (mese di
effettuazione dell’operazione) dovrà riceverla entro e non oltre il 15 marzo.
Se dovesse riceverla dopo, l’acquirente potrà detrarre l’iva solo dal mese di
ricevimento (se Caio riceve la fattura il 16 marzo può detrarla dal mese di
marzo compreso – ed entro il mese di dicembre). <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;">Tutto questo perché Caio
deve ricevere la fattura elettronica entro il 15 del mese seguente il periodo
(mese o trimestre) di effettuazione dell’operazione ma attenzione alle
operazioni del mese di dicembre perché, in questo caso, la detrazione spetta solo
nel periodo di possesso della fattura e quindi le fatture elettroniche datate
31/12 molto probabilmente si potranno detrarre solo da gennaio dell’anno
seguente.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;">
</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;"><a href="http://www.studio-alessio.it/">www.studio-alessio.it</a></span></div>
<br />Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com0tag:blogger.com,1999:blog-2925772704327970559.post-39099359483064984352019-02-17T07:32:00.000-08:002019-02-17T07:32:41.779-08:00E-INVOICE. WHEN DO WE DEDUCT THE V.A.T.?<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjlfKZSDaXNWmOx2xpvOMuDmhrCE591qgLxh2kmq1Vbs2rMd60R2MLRIdPUAne1zsaGPlO6aZC-eEsCHzMt9ovnQW_Tu7eLFiFARw8HFJwWoRszkPJSEE3vuwwV51YxLg6JfHXOBaBiRU5y/s1600/fattura-elettronica+en.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="375" data-original-width="750" height="160" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjlfKZSDaXNWmOx2xpvOMuDmhrCE591qgLxh2kmq1Vbs2rMd60R2MLRIdPUAne1zsaGPlO6aZC-eEsCHzMt9ovnQW_Tu7eLFiFARw8HFJwWoRszkPJSEE3vuwwV51YxLg6JfHXOBaBiRU5y/s320/fattura-elettronica+en.jpg" width="320" /></a></div>
<br />
<br />
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;">In Italy, for the whole
first semester (for the quarterly ones) and for the first 9 months (for the
monthly ones) of <span style="mso-spacerun: yes;"> </span>2019, if the e-invoices
are issued (the invoice is considered issued when it is sent /accepted to/by
the SDI) late, the delay will not be sanctioned if the e-invoices are included
in the correct VAT settlemtent (in the correct quarter or month, depending on
the case).<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;">From 1st July there will
be 10 days to issue the invoice and what I’ve just described will no longer be
considered valid (except for monthly ones that will have 3 months more as
"bonus").<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;">Well, but when is it
possible to deduct the VAT? As the only invoice that has fiscal value is the electronic
one, nothing counting any provided paper copy, the only moment from which you
can deduct the VAT is the one from which you receive the e-invoice; in other
words, when you receive the e-invoice in your area of the revenue and custom
agency’s website (or in your own management system).<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;">For example, in the case
of two tax payers with monthly VAT settlement, if the seller issues (delivers
to the SDI) the e-invoice, dated 28th February, on 4th March, there will be no
penalties for the seller if he includes it in the VAT settlement of the month
of February. The buyer, however, to be able to deduct it in the VAT settlement
of the month of February (month of the operation) must receive it no later than
15th March. If the buyer receives it later, he will only be able to deduct VAT
from the month of receipt (for instance, if the buyer receives the invoice on 16th
March he can deduct it from the month of March included on – and within the
month of December).<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;"><br /></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;">This is due because the buyer must receive the e-invoice
by the 15th of the following month the period (month or quarter) of the
operation; but pay attention to the operations of the month of December
because, in this case, the deduction is just up to the period of e-invoice’s possession
<span style="mso-spacerun: yes;"> </span>and therefore the e-invoices dated 31/12
will most likely only be deducted from January of the following year.<o:p></o:p></span></div>
<br /><br />
<a href="http://www.studio-alessio.it/">www.studio-alessio.it</a>Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com0tag:blogger.com,1999:blog-2925772704327970559.post-71609447288999862822018-09-24T00:49:00.000-07:002018-09-24T00:49:11.893-07:00CONFRONTO DI IMPOSTE E CONTRIBUTI NEL MONDO<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiJU7QxMkAjfx-1UVUaPw9O077Qflyi5lnllg6NqiYBmaAIkEmRTX6WCIb21n1DwFZY2i-Qez8RZVFD1wSQhx8TrreD1St-8TTxyUCwQJT33zjX5tNiIrLeL_aOIAKPusvZBfsgIYW1nLYr/s1600/banner-tax-rates-world.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="500" data-original-width="960" height="166" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiJU7QxMkAjfx-1UVUaPw9O077Qflyi5lnllg6NqiYBmaAIkEmRTX6WCIb21n1DwFZY2i-Qez8RZVFD1wSQhx8TrreD1St-8TTxyUCwQJT33zjX5tNiIrLeL_aOIAKPusvZBfsgIYW1nLYr/s320/banner-tax-rates-world.jpg" width="320" /></a></div>
<br />
<br />
<br />
<br />
<div style="margin: 0cm 0cm 0pt; text-align: justify;">
Lo scorso venerdì una delle
clienti inglesi mi ha detto che i contributi previdenziali in Italia sono alti.
Se si sommano le imposte ed i contributi il suo guadagno viene dimezzato.</div>
<br />
<br />
<div style="margin: 0cm 0cm 0pt; text-align: justify;">
Alla luce di quell’incontro, premesso
che sono d’accordo con lei, ho confrontato il carico fiscale e contributivo nel
mondo (abitualmente devo osservare “solo” 6 diversi Paesi). </div>
<br />
<br />
<div style="margin: 0cm 0cm 0pt; text-align: justify;">
A livello mondiale si sta vedendo
una diminuzione più o meno generale di diminuzione delle aliquote fiscale ma
non contributive.</div>
<br />
<br />
<div style="margin: 0cm 0cm 0pt; text-align: justify;">
Gli Stati Uniti quest’anno hanno
diminuito al 21% l’aliquota delle imposte sulle società (forse con effetti
negativi sugli accordi bilaterali), l’Olanda ha proposto di cancellare la
tassazione sui dividenti, la Francia, sempre quest’anno, ha abbassato
l’aliquota al 28% per i redditi fino 500.000 euro, il Regno Unito, dal 1 aprile
2017, ha abbassato la corporate tax (la nostra IRES) al 19%, in Italia l’IRES
(l’imposta per le società di capitali) è stata abbassata al 24% ed è stato creato
un sistema fiscale semplificato per le piccole imprese individuali.</div>
<br />
<br />
<div style="margin: 0cm 0cm 0pt; text-align: justify;">
Come si vede dalla tabella sotto
riportata dove sono presenti i principali stati dell’Unione Europea (fonte il
Sole 24 Ore), l’Italia, è a metà del ranking europeo considerando il solo tax
rate ma considerando tax rate e contribution rate, purtroppo sale al 4 posto
preceduta da: Francia, Grecia e Germania.</div>
<br />
<br />
<div style="margin: 0cm 0cm 0pt; text-align: justify;">
Il Regno Unito ha un tax and
contribution rate decisamente migliore (è secondo solo all’Irlanda) ma,
considerando la grande incertezza portata dalla Brexit, il dato può essere
visto come significativo solo fino a marzo del prossimo anno. Dopo, le
conseguenze dell’uscita del Regno Unito dall’Unione Europea potrebbero portare
conseguenze negative non compensabili con la bassa tassazione fiscale e
contributiva.</div>
<br />
<br />
<div style="margin: 0cm 0cm 0pt; text-align: justify;">
</div>
<br />
<br />
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt; mso-yfti-tbllook: 1184; width: 469px;">
<tbody>
<tr style="height: 15pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td nowrap="" style="background-color: transparent; border-image: none; border: 1pt solid windowtext; height: 15pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">paese </span></b></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: windowtext windowtext windowtext rgb(0, 0, 0); border-image: none; border-style: solid solid solid none; border-width: 1pt 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">imposta società di capitali</span></b></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: windowtext windowtext windowtext rgb(0, 0, 0); border-image: none; border-style: solid solid solid none; border-width: 1pt 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">contributi + imposta sulle società</span></b></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 1;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
</div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">%</span></b></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">%</span></b></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 2;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<b><span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">U.E.</span></b></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
</div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
</div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 3;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Francia</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">33,33</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">62,20</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 4;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Grecia</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">29,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">51,70</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 5;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Spagna</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">25,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">46,90</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 6;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Paesi
Bassi</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">25,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">40,70</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 7;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Italia</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">24,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">48,00</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 8;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Portogallo</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">21,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">39,80</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 9;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Regno
Unito</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">19,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">30,70</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 10;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Germania</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">15,83</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">48,90</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 11;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Irlanda</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">12,50</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">26,00</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 12;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
</div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
</div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
</div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 13;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<b><span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Extra
U.E.</span></b></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
</div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
</div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 14;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Brasile</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">34,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">68,40</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 15;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Messico</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">30,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">52,10</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 16;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Australia</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">30,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">47,50</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 17;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Cina</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">25,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">67,30</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 18;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Giappone</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">23,20</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">47,40</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 19;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Turchia</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">22,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">41,10</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 20;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">USA</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">21,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">43,80</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 21;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Russia</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">20,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">47,50</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 22; mso-yfti-lastrow: yes;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Canada</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">15,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">20,90</span></div>
</td>
</tr>
</tbody></table>
</div>
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<div style="margin: 0cm 0cm 0pt; text-align: justify;">
</div>
<div style="margin: 0cm 0cm 0pt; text-align: justify;">
<a href="http://www.studio-alessio.it/">www.studio-alessio.it</a></div>
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<div style="margin: 0cm 0cm 0pt; text-align: justify;">
</div>
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<br />
<br />Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com0tag:blogger.com,1999:blog-2925772704327970559.post-45684395788790592402018-09-24T00:48:00.000-07:002018-09-24T00:48:50.372-07:00TAXES AND CONTRIBUTIONS AROUND THE WORLD<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiQfizfDyGUqY3GxygFXFr-wIRJ5XnQ_VbU-BUmOMdrVFwqGcNUIigwTqgrnufDp12_3jWYIZuR45CnQ-lIV9LCn-9MhzfDTf5-t8-fU4JbDTBZ5JKyBVkbBoRBJi_jfimpLqA1IUUnq0-v/s1600/banner-tax-rates-world.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="500" data-original-width="960" height="166" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiQfizfDyGUqY3GxygFXFr-wIRJ5XnQ_VbU-BUmOMdrVFwqGcNUIigwTqgrnufDp12_3jWYIZuR45CnQ-lIV9LCn-9MhzfDTf5-t8-fU4JbDTBZ5JKyBVkbBoRBJi_jfimpLqA1IUUnq0-v/s320/banner-tax-rates-world.jpg" width="320" /></a></div>
<br />
<br />
<br />
<br />
<div style="margin: 0cm 0cm 0pt; text-align: justify;">
Last Friday one of the British
customers told me that in Italy pension contributions are (too) high. Adding
taxes and contributions, her income is halved.</div>
<br />
<br />
<div style="margin: 0cm 0cm 0pt; text-align: justify;">
In light of that meeting, given
that I agree with her, I compared the tax and contributions rate in the world
(usually I have to observe "only" 6 different countries).</div>
<br />
<br />
<div style="margin: 0cm 0cm 0pt; text-align: justify;">
In the world, there is a, more or
less, general decrease in tax rates but not in contribution rate.</div>
<br />
<br />
<div style="margin: 0cm 0cm 0pt; text-align: justify;">
The United States, this year, has
reduced the corporate tax rate to 21% (perhaps with negative effects on
bilateral agreements), Netherlands’ government has proposed to cancel the
taxation on the dividends, France, this year, has lowered the rate at 28% for
incomes up to 500,000 euro, the United Kingdom, from 1st April 2017, lowered
the corporate tax (our IRES) to 19%, in Italy the IRES (the tax for limited
companies) ) was lowered to 24% and a simplified tax system was created for
small traders.</div>
<br />
<div style="margin: 0cm 0cm 0pt; text-align: justify;">
As described<span style="mso-spacerun: yes;"> </span>in the table below, where the main European
Union countries are present (source: il Sole 24 Ore), considering only the tax
rate Italy is in the middle of the European ranking but adding the tax and the contribution
rate, unfortunately, It’s in the 4th place preceded by: France, Greece and
Germany.</div>
<br />
<br />
<div style="margin: 0cm 0cm 0pt; text-align: justify;">
The United Kingdom has a much
better tax and contribution rate (it is second only to Ireland) but,
considering the great uncertainty brought by the Brexit, the figure can only be
seen as significant until March 2019. Afterwards, the consequences of the exit
of the United Kingdom from the European Union could lead to negative
consequences that can not be offset by low tax and low pension contribution rate.</div>
<br />
<br />
<div style="margin: 0cm 0cm 0pt; text-align: justify;">
</div>
<br />
<br />
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt; mso-yfti-tbllook: 1184; width: 469px;">
<tbody>
<tr style="height: 15pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td nowrap="" style="background-color: transparent; border-image: none; border: 1pt solid windowtext; height: 15pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Country</span></b></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: windowtext windowtext windowtext rgb(0, 0, 0); border-image: none; border-style: solid solid solid none; border-width: 1pt 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Company tax</span></b></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: windowtext windowtext windowtext rgb(0, 0, 0); border-image: none; border-style: solid solid solid none; border-width: 1pt 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Pension contribution </span></b></div>
<div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">+ company tax</span></b></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 1;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
</div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">%</span></b></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">%</span></b></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 2;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<b><span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">E.U.</span></b></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
</div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
</div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 3;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">France</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">33,33</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">62,20</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 4;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Greece</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">29,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">51,70</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 5;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Spain</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">25,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">46,90</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 6;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Netherlands</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">25,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">40,70</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 7;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Italy</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">24,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">48,00</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 8;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Portugal</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">21,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">39,80</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 9;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">U.K</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">19,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">30,70</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 10;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Germany</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">15,83</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">48,90</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 11;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Ireland</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">12,50</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">26,00</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 12;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
</div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
</div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
</div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 13;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<b><span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Extra E.U.</span></b></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
</div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
</div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 14;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Brazil</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">34,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">68,40</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 15;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Mexico</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">30,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">52,10</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 16;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Australia</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">30,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">47,50</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 17;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">China</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">25,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">67,30</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 18;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Japan</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">23,20</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">47,40</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 19;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Turkey</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">22,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">41,10</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 20;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">USA</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">21,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">43,80</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 21;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Russia</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">20,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">47,50</span></div>
</td>
</tr>
<tr style="height: 15pt; mso-yfti-irow: 22; mso-yfti-lastrow: yes;">
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 62pt;" valign="bottom" width="83"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">Canada</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 128pt;" valign="bottom" width="171"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">15,00</span></div>
</td>
<td nowrap="" style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; height: 15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt; width: 162pt;" valign="bottom" width="216"><div align="center" style="margin: 0cm 0cm 0pt; text-align: center;">
<span style="color: black; font-family: "calibri" , sans-serif; font-size: 11pt;">20,90</span></div>
</td>
</tr>
</tbody></table>
</div>
<br />
<br />
<div style="margin: 0cm 0cm 0pt; text-align: justify;">
</div>
<a href="http://www.studio-alessio.it/">www.studio-alessio.it</a><br />
<br />Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com0tag:blogger.com,1999:blog-2925772704327970559.post-61515656344702016172018-01-26T00:14:00.002-08:002018-01-26T00:14:45.600-08:00ADDIO SCHEDA CARBURANTE, “BENVENUTA” FATTURA ELETTRONICA<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg6Mf-bzIKvxnXVGSSntq5-i7R0WZ5y7AlI94sY55GSCFwiSsmF-L7hatWsYCEpqcdysQ5FqSRIhZMpGaied-fNhY-tjStpjXvNxgSg0GImQUg7KnEpQVkIVp4019ILBciLexxHYshG731s/s1600/it.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="201" data-original-width="403" height="159" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg6Mf-bzIKvxnXVGSSntq5-i7R0WZ5y7AlI94sY55GSCFwiSsmF-L7hatWsYCEpqcdysQ5FqSRIhZMpGaied-fNhY-tjStpjXvNxgSg0GImQUg7KnEpQVkIVp4019ILBciLexxHYshG731s/s320/it.jpg" width="320" /></a></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;">Dal 1 luglio 2018 le
cessioni di benzina e gasolio nei confronti di titolari di partita iva dovranno
essere giustificate esclusivamente con fatture elettroniche. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;">Da luglio, quindi, (anche)
facendo benzina dal distributore stradale, per dedurre il costo e detrarre
l’iva, i titolari di partita iva dovranno richiedere la fattura elettronica; la
scheda carburante non avrà più alcun valore fiscale.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;">Dal 1 luglio, inoltre,
per poter dedurre il costo e detrarre l’iva legata al carburante si dovrà
obbligatoriamente pagare con carta di credito o con bancomat. Il pagamento in
contanti verrà, ovviamente, accettato dal benzinaio ma non verrà riconosciuto
ai fini fiscali.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;">Bisogna sottolineare che
si deve ritenere che la carta di credito od il bancomat, dovranno essere
intestati al titolare di partita iva che acquista il carburante. Se un
professionista fa benzina in autostrada e la carta di credito è ad esempio del
coniuge non sarà possibile dedurre il costo e detrarre l’iva.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;">La fattura elettronica
sarà emessa nel formato Xml ed inviata attraverso il Sistema di Interscambio
(SdI) per poi essere conservata dieci anni nell’apposito cloud. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;"><br /></span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;">Oggi chi paga solo con
carta di credito o con bancomat, può utilizzare l’estratto conto in luogo della
scheda carburante come documento utile per la deduzione del costo e per la
detrazione dell’iva. Dal tenore letterale della norma, però, è pensabile che
questo non si potrà più fare. Si spera che venga fatta chiarezza su questo ultimo
punto del mio articolo. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;"><a href="http://www.studio-alessio.it/">www.studio-alessio.it</a></span></div>
Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com0tag:blogger.com,1999:blog-2925772704327970559.post-83816768517749407472018-01-26T00:12:00.004-08:002018-01-26T00:12:58.358-08:00GOODBYE FUEL PAPER, “WELCOME” ELECTRONIC INVOICE<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjnh2Hm38iwYfQioAvyPlpjAk2ih4sL7Sivqlb4-nFmYMruP1MEtF4j6QmdFB7VlVHQsQbE9Req5zIyAxbtZILfxobqrTkMwj-reh97xd8zgeCBMPuXfGdg-t28yIDvHeccKf5cWsySPdTe/s1600/uk.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="342" data-original-width="640" height="171" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjnh2Hm38iwYfQioAvyPlpjAk2ih4sL7Sivqlb4-nFmYMruP1MEtF4j6QmdFB7VlVHQsQbE9Req5zIyAxbtZILfxobqrTkMwj-reh97xd8zgeCBMPuXfGdg-t28yIDvHeccKf5cWsySPdTe/s320/uk.jpg" width="320" /></a></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;">In Italy, from 1st July 2018 on, the sales of petrol and diesel
to VAT owners will be justified exclusively by the electronic invoices.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;">From July, therefore, getting
petrol or diesel from the road distributor, to deduct cost and VAT, the VAT owners
must request an electronic invoice; the fuel paper will no longer have any tax
value.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;">Moreover, from 1st July,
in order to deduct the cost and the VAT related to fuel, every VAT owner must
pay by credit or debit card. Payment by cash will be obviously accepted by the petrol
station but It will not be recognized for tax purposes.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;">I must point out that the
credit or the debit card must be related to the name of the VAT owner that buys
the fuel. If a professional gets petrol or diesel on the motorway and the
credit card’s owner is, for instance, the wife, he will not be able to deduct
the cost and the VAT.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;">The electronic invoice
will be issued in Xml format and sent through the Interchange System and then
kept for ten years in the appropriate cloud.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;"><br /></span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;">Today, who pays only by
credit or debit card can use the credit card balance in place of the fuel paper
as a useful document for the deduction of cost and VAT. From the literal tenor
of the norm, however, it is conceivable that this can no longer be done. We all
hope that clarity will be made on this last point of my article.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 14.0pt; line-height: 107%;"><a href="http://www.studio-alessio.it/">www.studio-alessio.it</a></span></div>
Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com0tag:blogger.com,1999:blog-2925772704327970559.post-36080418172565251682017-11-08T07:41:00.001-08:002017-11-08T07:41:52.648-08:00DAL 1 GENNAIO 2019 SOLO FATTURE ELETTRONICHE, BISOGNA ORGANIZZARSI<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi2hlqXr0s2KSQxOfi5cfycyu1XBU6diD-B0eHfc1FJJmZ1nbPdoHVztncmQyXqzrOg6MkOH7Z9cUC38Me5ZLUsEf5vBfF-8oVGAyZ6JcaZj_BOO5bmQs3Ls4JaeyWMhJudi98IienayZBs/s1600/it.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="159" data-original-width="318" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi2hlqXr0s2KSQxOfi5cfycyu1XBU6diD-B0eHfc1FJJmZ1nbPdoHVztncmQyXqzrOg6MkOH7Z9cUC38Me5ZLUsEf5vBfF-8oVGAyZ6JcaZj_BOO5bmQs3Ls4JaeyWMhJudi98IienayZBs/s1600/it.jpg" /></a></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;">Dal <b>1 gennaio 2019 </b>le fatture, verso persone fisiche e giuridiche
residenti in Italia, dovranno essere emesse solo in formato elettronico
(quindi: <u>formato hml, invio con canale di interscambio e conservazione
decennale in appositi server</u>). Solo ed esclusivamente le persone che hanno
abbracciato il regime fiscale dei forfettari e dei minimi non dovranno emettere
fatture in formato elettronico.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;">Per quanto riguarda gli
acquisti e le vendite con persone fisiche o giuridiche non fiscalmente residenti in Italia le
fatture non saranno elettroniche ma i contribuenti dovranno trasmettere
telematicamente i relativi dati entro il 5 del mese successivo alla data di
emissione o ricezione del documento (escluse le operazioni per le quali è stata
emessa una bolla doganale).<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;">Nel caso di fatture per
cessione di benzina e gasolio per motori e le prestazioni rese da
subappaltatori e subcontraenti, l’obbligo di fattura elettronica scatta dal 1
luglio 2018.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;">Questo cambiamento, che
porta come unico lato veramente positivo la riduzione di due anni (così sembra)
dei termini di decadenza per l’accertamento di iva ed imposte, significa che fin
da subito si deve pensare a riorganizzare le proprie strutture professionali ed
aziendali.</span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;">Da oggi ci stiamo quindi
strutturando per poter agevolare la nostra clientela nella gestione di questo
ennesimo nuovo impegno fiscale.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 107%;"><a href="http://www.studio-alessio.it/">www.studio-alessio.it</a></span></div>
Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com0tag:blogger.com,1999:blog-2925772704327970559.post-75628200268838758312017-11-08T07:39:00.001-08:002017-11-08T07:39:54.332-08:00FROM 1ST JANUARY 2019 ONLY ELECTRONIC INVOICES. WE HAVE TO ORGANIZE<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhSYobg4MeXii9hmCbPhaFtoWM_OraKkrOs40hXw1iLOkz-w3K_W5tEdmlZ2GntWaOybfVL0RMLgX1_CMGUW-RftCRR1W1TAjMysGu32P6Rk6xSZL-MmTrtunPBnqKt5yZmm4yrShyphenhyphenRMu1h/s1600/uk.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="162" data-original-width="311" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhSYobg4MeXii9hmCbPhaFtoWM_OraKkrOs40hXw1iLOkz-w3K_W5tEdmlZ2GntWaOybfVL0RMLgX1_CMGUW-RftCRR1W1TAjMysGu32P6Rk6xSZL-MmTrtunPBnqKt5yZmm4yrShyphenhyphenRMu1h/s1600/uk.png" /></a></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<b><span style="font-family: "Times New Roman",serif;">In Italy, </span></b><span style="font-family: "Times New Roman",serif;">from 1st <b>January 2019</b>, the invoices, to natural and legal persons that are
fiscal resident in Italy, will only be issued electronically (<u>hml format, issued
via interchange channel and storage for 10 years on special servers</u>). Only people
who have minimum or forfait tax regimes will not have to issue electronic invoices.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif;">For
purchases and sales with natural or legal non-resident taxpayers, the invoices
will not be electronic but VAT owners will have to transmit, telematically,
their data by 5th of the month following the date of issue or receiving of the
document (excluding transactions for which a customs bill was issued).<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif;">In
the case of invoices for the sale of petrol and diesel for engines and the services
provided by subcontractors, the electronic invoice obligation shall be
triggered on 1st July 2018.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif;">This
change has just a truly positive consequence: two-year reduction (as it seems)
of the tax assessment. In other words, now every VAT owners should think about
reorganizing their professional and corporate structures .<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif;"><br /></span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif;">From
now on We are structuring to help our customers to manage this new fiscal
commitment.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman",serif;"><a href="http://www.studio-alessio.it/">www.studio-alessio.it</a></span></div>
<div class="MsoNormal" style="text-align: justify;">
<a href="http://www.alessioandpartners.co.uk/">www.alessioandpartners.co.uk</a></div>
Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com0tag:blogger.com,1999:blog-2925772704327970559.post-61409339553410071672017-07-13T08:02:00.000-07:002017-07-13T08:02:29.437-07:00LA C.D. TASSA SU AIRBNB<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhkdc_gDj4ttZbFyNEqBPNyVhQb5kVqIRBWZ43_nrafBSBvc3l7pMe2OXTtsvSRzW0DzlpHzIXCeXGnmP6nWwx1Y6rKGxv7A7FoSZrsISjtVS-zjlu5r89fhAyV_vYoTV4G7QyPbA9q7Sr8/s1600/it.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="162" data-original-width="311" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhkdc_gDj4ttZbFyNEqBPNyVhQb5kVqIRBWZ43_nrafBSBvc3l7pMe2OXTtsvSRzW0DzlpHzIXCeXGnmP6nWwx1Y6rKGxv7A7FoSZrsISjtVS-zjlu5r89fhAyV_vYoTV4G7QyPbA9q7Sr8/s1600/it.png" /></a></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Il 17 luglio è il primo giorno
dal quale si verserà l’imposta “sulle locazioni con Airbnb” … e non solo con
Airbnb ...<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">L’art. 4 del DL 50/2017 prevede
che alle locazioni immobiliari non superiori a 30 giorni sia possibile, in
luogo della tassazione ordinaria, applicare una cedolare secca del 21% (e non
del 19% come si era a volte detto).<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Se la locazione viene attraverso
intermediari immobiliari che agiscono attraverso portali online, l’imposta del
21% viene trattenuta dal canone e pagata dagli stessi intermediari.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Gli intermediari, che devono
anche comunicare gli estremi del contratto di locazione all’agenzia delle
entrate, pagheranno l’imposta trattenuta attraverso la delega di pagamento F24.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">L’imposta del 21%, trattenuta
dall’intermediario immobiliare, deve essere versata entro il 16 del mese
successivo a quello nel quale il proprietario ha ricevuto il canone di
locazione. Questo signifca che se l’intermediario riceve direttamente il canone
di locazione nel mese di giugno ma lo versa al proprietario nel mese di luglio,
l’imposta trattenuta del 21% deve essere pagata ad agosto.</span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Si deve evidenziare che se l’inquilino
paga il canone di locazione direttamente al proprietario, l’intermediario, non
deve trattenere e poi versare alcuna imposta.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;"><a href="http://www.studio-alessio.it/">www.studio-alessio.it</a></span></div>
Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com0tag:blogger.com,1999:blog-2925772704327970559.post-18884174172280985612017-07-13T08:00:00.000-07:002017-07-13T08:00:30.635-07:00THE TAX FOR AIRBNB<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgNHdESApfueigSXe3C24USHedaTdR3lrgZOSr-k2bFPx1EV8QTWxiLZNpiWkm4r_Pt5ZTd8Bqa9CDdiH2VrUYwinZA1boeeUekgQUFJCPBJXmzwwrRD8yboVU40Ra9KaQJ6NRgKyWil5gd/s1600/uk.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="150" data-original-width="337" height="142" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgNHdESApfueigSXe3C24USHedaTdR3lrgZOSr-k2bFPx1EV8QTWxiLZNpiWkm4r_Pt5ZTd8Bqa9CDdiH2VrUYwinZA1boeeUekgQUFJCPBJXmzwwrRD8yboVU40Ra9KaQJ6NRgKyWil5gd/s320/uk.png" width="320" /></a></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">Next Monday, July 17<sup>th</sup>, is the first day to
pay the "Airbnb" tax (... and not only with Airbnb ...)<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">According to the article 4 of D.L. 50/2017, It’s
possible to opt in a flat tax of 21% (and not 19%, as it’s been said sometimes),
instead of ordinary taxation, for the real estate lease of not more than 30
days. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">If the lease comes through real estate brokers acting with
online portals, the 21% tax is deducted from the real estate owner rent and
paid by the same brokers.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">The real estate brokers, who must also report the
terms of the contract to the Revenue and Custom Agency, will pay this flat tax via
F24.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">This kind of flat tax, deducted by the real estate
broker, must be paid by the 16th of the month following the one in which the
owner has received the rent. This means that if the broker receives the rental
fee in June but he pays it to the owner in July, the 21% retained tax has to be
paid in August.</span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">I have to point out that if the tenant pays the rental
fee directly to the owner, the real estate broker must not hold back and then
pay any tax.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;"><a href="http://www.studio-alessio.it/">www.studio-alessio.it</a></span></div>
Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com0tag:blogger.com,1999:blog-2925772704327970559.post-40212072002150487692017-05-15T08:38:00.003-07:002017-05-15T08:38:36.566-07:00NUOVO LIMITE TEMPORALE PER LA DETRAIBILITA’ IVA<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEip7eGKtry70dxZg7E-ZWjAjnrcAw3-_U5prliahhFUU2fXr3Mt4uk7H7d04PamjgV_iCKEqYYEv1F4zOJ1BHdHx22Q3juNoQYq0QoeWLJ6I7bZLzpWLhGC4BXhxENarqglcjKwVMlpZ8d0/s1600/IT.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEip7eGKtry70dxZg7E-ZWjAjnrcAw3-_U5prliahhFUU2fXr3Mt4uk7H7d04PamjgV_iCKEqYYEv1F4zOJ1BHdHx22Q3juNoQYq0QoeWLJ6I7bZLzpWLhGC4BXhxENarqglcjKwVMlpZ8d0/s1600/IT.png" /></a></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">In base all’art 2, comma 1 del DL
50/2017, il diritto alla detrazione dell’IVA sugli acquisti sorge nel momento
in cui l’imposta diventa esigibile ed è esercitato al più tardi con la
dichiarazione relativa all’anno in cui
il diritto alla detrazione è sorto.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Questo limite temporale alla
detrazione IVA è in vigore dal 24 aprile (di quest’anno) perché fino al 23
aprile l’IVA poteva essere detratta al più tardi con la dichiarazione relativa
al secondo anno successivo quello in cui il diritto era nato.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">In pratica, ora, l’IVA sui beni
ricevuti nel mese di dicembre deve essere detratta entro il termine di
presentazione della dichiarazione annuale IVA anche se la fattura si riceve
dopo dicembre.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Nel caso in cui si riceva una
fattura entro il 16 marzo (termine per il pagamento del saldo IVA) si riuscirà
a detrarre correttamente l’IVA; nel caso in cui la fattura arrivi dopo il 16
marzo ma entro il 30 aprile (scadenza per l’invio della dichiarazione IVA) si
potrà comunque detrarre l’IVA che in dichiarazione annuale risulterà essere
indicata come un credito (differenza tra saldo iva con fattura ricevuta dopo il
16 marzo e importo effettivamente pagato il 16 marzo)<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Potrebbe sembrare tutto chiaro
non fosse che con l’articolo 2 del DL 50/2017 si dispone che la fattura deve
essere registrata anteriormente alla liquidazione periodica e comunque entro il
termine di presentazione della dichiarazione annuale ma all’articolo 1 del DPR
100/98 si sostiene che un principio base dell’IVA è che l’imposta è detraibile
se la fattura viene registrata nel periodo in cui si esercita la detrazione.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Speriamo che queste
contraddizioni normative vengano risolte velocemente<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;"><a href="http://www.studio-alessio.it/">www.studio-alessio.it</a></span></div>
Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com0tag:blogger.com,1999:blog-2925772704327970559.post-81219432719046488152017-05-15T08:37:00.001-07:002017-05-15T08:37:30.916-07:00NEW TIME LIMIT FOR THE VAT DEDUCTIBILITY<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh5NTyPmM9M-URcUJNUnEype1oxzu65fLNwI7KSMYZ8468DMgdLmD94h9kB_XsnY7VUf5RSqs7p65s70s-DW47ethWTkK3sip31GrT8VSXlHt0Am6RGZK3578zca1hxzafA5X_0JspQ0gtf/s1600/UK.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh5NTyPmM9M-URcUJNUnEype1oxzu65fLNwI7KSMYZ8468DMgdLmD94h9kB_XsnY7VUf5RSqs7p65s70s-DW47ethWTkK3sip31GrT8VSXlHt0Am6RGZK3578zca1hxzafA5X_0JspQ0gtf/s1600/UK.jpg" /></a></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">Under the Article 2, paragraph 1 of DL 50/2017, It’s
possible to deduct the VAT on purchases when the tax becomes due and the right
to deduct is exercised by the VAT return of the year in which the tax Right to
deduction is born.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">This time limit to deduct the VAT is in force since
April 24<sup>th</sup> (of this year)
because until April 23<sup>rd</sup>, VAT could be deducted within the VAT
return relating to the second year following the date in which the right was
born.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">In practice, VAT on goods received in December must be
deducted within the deadline of submitting the annual VAT return even if the
invoice is received after December.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">If an invoice is received by March 16<sup>th</sup> (deadline for payment of the VAT balance) people
will be able to deduct VAT correctly; If the invoice arrives after March 16<sup>th</sup>
but by April 30 (deadline for submitting
the VAT return) people can still deduct the VAT
in the annual VAT return and It will be indicated as a credit
(difference between the balance with invoice received after March 16<sup>th</sup>
and the amount actually paid on March 16<sup>th</sup> )<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">It may seem quite clear but the Article 2 of DL
50/2017 stipulates that the invoice must be registered before the periodic
payment and in any case within the time limit for submission of the VAT return
and the Article 1 of DPR 100/98 argues that a basic principle of VAT is that
the VAT is deductible if the invoice is recorded during the period in which the
deduction is made.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">We hope that these law contradictions will be resolved
quickly<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;"><a href="http://www.studio-alessio.it/">www.studio-alessio.it</a></span></div>
Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com1tag:blogger.com,1999:blog-2925772704327970559.post-41207418161231094062017-04-05T01:47:00.002-07:002017-04-05T01:47:34.709-07:00FLAT TAX PER I NUOVI RESIDENTI IN ITALIA<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEikJUUz5adTlAUxIMeutKGo89IUKod3yFK2Y7_BaFQSxud2XMydilhMQ2_Y-ySSYiYnpJhfjTKhYQQfnnjEMfNTEzMzr0Ur4nYR0YfFQTx3vhicxTx6cphycfuPwm-7oIcMlevgbFh-sS0X/s1600/it.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEikJUUz5adTlAUxIMeutKGo89IUKod3yFK2Y7_BaFQSxud2XMydilhMQ2_Y-ySSYiYnpJhfjTKhYQQfnnjEMfNTEzMzr0Ur4nYR0YfFQTx3vhicxTx6cphycfuPwm-7oIcMlevgbFh-sS0X/s1600/it.jpg" /></a></div>
<br />
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">In base al Provvedimento del
direttore dell’Agenzia delle Entrate del 8 marzo 2017, per poter accedere al
regime fiscale dell’art. 24 bis del TUIR, non è necessario un interpello ma è
sufficiente una opzione nella dichiarazione dei redditi.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Il regime fiscale oggetto di
questo articolo è opzionabile dalle persone che si trasferiscono in Italia a
condizione che non fossero già residenti in Italia nei 9 anni precedenti. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Il regime fiscale, già presente
in altri stati come ad esempio il Regno Unito, prevede il pagamento, in Italia,
di una imposta sostitutiva annuale di 100.000 euro (più 25.000 euro per ogni
familiare se si vuole) sui redditi prodotti all’estero; i redditi prodotti in
Italia saranno soggetti all’ordinaria tassazione.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">L’opzione, tacitamente rinnovata
ogni anno, può durare al massimo 15 anni. Se si ritiene che l’opzione non sia
più conveniente, è possibile dichiararne l’uscita in qualsiasi momento
(ovviamente prima dello scadere dei 15 anni).<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">L’istanza di interpello, che
mette comunque al riparo da possibili contestazioni del fisco, può essere
inviata anche prima della ricorrenza dei requisiti richiesti in base al TUIR.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">L’istanza di interpello può
essere utile, ad esempio, ad evitare che, qualche anno dopo l’opzione,
l’Agenzia delle Entrate sostenga che la persona che ha preso la residenza in
Italia, nei 9 anni precedenti, avesse qui il centro dei sui interessi
(affettivi, personali e/o economici) disconoscendo quindi l’opzione per la c.d.
flat tax per i redditi esteri.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Per quanto riguarda la
convenienza si deve considerare principalmente che:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">i redditi prodotti in Italia sono comunque tassati
ordinariamente e quindi se il principale
reddito è quello prodotto in Italia la convenienza si “attenua” <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">in base alle convenzioni contro le doppie
imposizione è possibile che i redditi prodotti all’estero sia oggetto di
imposizione fiscale solo nello stato estero. Optando per la flat tax, le
imposte pagate all’estero non possono essere portate in detrazione dalla flat
tax pagata in Italia sui redditi esteri; a meno che lo stato estero (o alcuni
degli stati esteri) non sia escluso dal perimetro dell’imposizione sostitutiva.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">In conclusione, questo regime
fiscale, ripeto presente anche in altri stati, è di fatto conveniente quando:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">si hanno alti(ssimi) redditi all’estero<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">le imposte pagate all’estero sono molto basse o
meglio nulle<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;"><br /></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;"><a href="http://www.studio-alessio.it/">www.studio-alessio.it</a></span></div>
Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com0tag:blogger.com,1999:blog-2925772704327970559.post-15617117858961512122017-04-05T01:46:00.000-07:002017-04-05T01:46:03.133-07:00FLAT TAX FOR NEW RESIDENTS IN ITALY<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjDl543mu47-HqvXiX_ToGYhh7Wmx5zS23t72CLQav9K5x136uE9fUJyMfqxXtvCk1jZSGOB2qp21mZ1be_qPF4lDQmbPBdHokOKAXxoMpBLcqejtaNWZljE_u69OvFtALnvqc7JD8ouRtE/s1600/uk.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjDl543mu47-HqvXiX_ToGYhh7Wmx5zS23t72CLQav9K5x136uE9fUJyMfqxXtvCk1jZSGOB2qp21mZ1be_qPF4lDQmbPBdHokOKAXxoMpBLcqejtaNWZljE_u69OvFtALnvqc7JD8ouRtE/s1600/uk.png" /></a></div>
<br />
<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">According to the ruling issued by the Revenue Agency Director,
dated March 8, 2017, to gain access to the taxation ruled by the article 24 bis
of TUIR, an option application has not needed, but it’s enough an option in the
tax return.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">This tax regime is an option for people who move to
Italy if they were not already resident in Italy in the last 9 years.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">This tax regime, already existing in other states such
as the United Kingdom, provides for the payment, in Italy, of an annual
substitute and flat tax of EUR 100,000 (EUR 25,000 more for each family member
if he/she wishes) on foreign earnings; the income produced in Italy is subject
to ordinary taxation.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">The option, automatically renewed each year, can last
up to 15 years. If you think the option is not convenient, you can opt out at
any time (obviously before the expiry time of 15 years).<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">The option application, that lets you to be protected
from possible notifications by the tax authorities, can be sent even before the
occurrence of the requirements needed under the TUIR.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">The ruling (i.e. flat tax application) can be useful,
for example, to avoid that, a few years after the switch, the Revenue Agency
claims that the person, who has taken up residence in Italy, in the last 9
years has had the center of his/her interests (emotional, personal and / or
economic) so disregarding the option to flat tax for foreign income.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">As for convenience it should be considered mainly
that:<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• income produced in Italy are taxed ordinarily so if
the main income is the one produced in Italy convenience is
"attenuated"<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• according to the conventions against double taxation
foreign income could be subject to taxation only in the foreign state. Opting
in the flat tax regime, foreign taxes can not be deducted from the flat tax
paid in Italy on foreign income; unless the foreign state (or some of the
foreign states) is not excluded from ‘replacement’ imposition perimeter.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">So, this tax regime, I repeat It’s already used in other
states, is actually cheaper when:<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• abroad income is (very) high <o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• Taxes paid abroad are very low (or they equal zero)<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;"><a href="http://www.studio-alessio.it/">www.studio-alessio.it</a></span></div>
Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com0tag:blogger.com,1999:blog-2925772704327970559.post-53648986573682889722017-03-23T00:33:00.000-07:002017-03-23T00:33:01.248-07:00COMUNICAZIONE DELLE LIQUIDAZIONI PERIODICHE IVA<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj675Z7ZRnT5-RSc0qr4SmOCeVxBycSV65a4Ra1OooGokyVuLgTOrveesqEVr6Z75ysBvHsgtdoz2TvsJ9mjjV15r01pMr7l0rj8Ohy5kNkWSjjiPAHw7eWGBrwYAzjj_Kp48b1mm5Id11q/s1600/it.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="161" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj675Z7ZRnT5-RSc0qr4SmOCeVxBycSV65a4Ra1OooGokyVuLgTOrveesqEVr6Z75ysBvHsgtdoz2TvsJ9mjjV15r01pMr7l0rj8Ohy5kNkWSjjiPAHw7eWGBrwYAzjj_Kp48b1mm5Id11q/s320/it.jpg" width="320" /></a></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Il primo invio dei dati relativi
alle liquidazioni periodiche IVA scade il 31 maggio.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">In generale la scadenza è la fine
del secondo mese seguente il trimestre di riferimento. Fa eccezione il secondo trimestre
in quanto la scandenza non è il 31 agosto ma il 16 settembre.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Tutti i soggetti passivi IVA sono
obbligati all’invio dei dati ad eccezione dei contribuenti non obbligati alla
presentazione della dichiarazione annuale iva.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">In base alla bozza presente sul
sito dell’Agenzia delle Entrate emerge che i dati devono essere comunicati
(trimestralmente sia che le liquidazioni siano mensili o trimestrali) non solo
nel caso in cui la liquidazioni porti ad un debito iva ma anche nel caso in cui
il risultato della liquidazione faccia emergere un credito.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">I dati da comunicare sono: <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">L’ammontare delle operazioni attive e passive, <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">L’Iva esigibile, <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">L’Iva detratta, <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">L’Iva dovuta o a credito, <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">I debiti o crediti del periodo precedente,<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">i versamenti auto Ue, <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">i crediti di imposta, <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">gli interessi trimestrali, <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">gli acconti e <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">l’Iva da versare<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">considerando il fatto che tutto
questo deve essere compilato per ogni liquidazione periodica e che la comunicazione
deve avvenire trimestralmente, i contribuenti:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">con liquidazioni iva mensili devono compilare un
modulo per ogni mese del trimestre inviando un file con tre moduli<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">con liquidazioni iva trimestrali devono compilare
un solo modulo e quindi invieranno un
file con un modulo per l’intero trimestre<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;"><br /></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;"><a href="http://www.studio-alessio.it/">www.studio-alessio.it</a></span></div>
Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com0tag:blogger.com,1999:blog-2925772704327970559.post-91990637504347624222017-03-23T00:31:00.000-07:002017-03-23T00:31:14.700-07:00REPORTING OF PERIODIC VAT CLEARANCE<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiaJiebJDOjCHdGqoNv3g-Cf28S0Flgx_X-_ujbselj6K21Tx7Y7hvOZADm48KESHXRMVtu7j9yrZEqLB3EYc0YrMrhSCpW1WnEJMFbAuUjgV_XPWCpeAHubPQQHesHpTw2Sp2H7xuinjS3/s1600/uk.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiaJiebJDOjCHdGqoNv3g-Cf28S0Flgx_X-_ujbselj6K21Tx7Y7hvOZADm48KESHXRMVtu7j9yrZEqLB3EYc0YrMrhSCpW1WnEJMFbAuUjgV_XPWCpeAHubPQQHesHpTw2Sp2H7xuinjS3/s1600/uk.png" /></a></div>
<br />
<div class="MsoNormal">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">The deadline of the first report
of data relating to the periodic VAT is on 31<sup>st</sup> May.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">Generally the deadline is the end of the second month
following the quarter. The exception is for the second quarter as the deadline
isn’t on 31<sup>st</sup> August but on
16<sup>th</sup> September.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">All VAT taxpayers are obliged to deliver data except the
ones not required to file their annual VAT return.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">The draft, available on the Revenue Agency website,
shows that the data must be communicated (on a quarterly basis whether the
payments are monthly or quarterly) not only in the event that the clearance
leads to a VAT debt but also in case of a VAT credit.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">The data to be reported are the:<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• amount of active and passive operations,<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• VAT payable,<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• VAT deducted,<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• VAT payable or receivable,<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• payables or receivables of the previous period,<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• EU car payments<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• VAT credits,<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• quarterly interests,<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• advances and<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• VAT to be paid<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">considering that this must be completed for each periodic
clearance and that communication must take place every three months, VAT
taxpayers:<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• with monthly VAT clearance must complete a form for
each month of the quarter and send a file with three modules<o:p></o:p></span></div>
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">• with quarterly VAT clearance must fill in one
form and send a file with a module for the whole quarter<br />
<!--[if !supportLineBreakNewLine]--><br />
<!--[endif]--></span><br />
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><a href="http://www.studio-alessio.it/">www.studio-alessio.it</a></span>Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com0tag:blogger.com,1999:blog-2925772704327970559.post-22530754446240358442017-03-14T10:42:00.000-07:002017-03-14T10:42:11.846-07:00LE SCADENZE PER LA STAMPA DEI REGISTRI CAMBIANO<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjCS4oUlyHMss9btz9nmTb0y34E5TipTh5ELdVqiKRfEJ3a8cUgtR_bbqb_nuOcDZh83cATZEz4V0ekQ_o7sjX2JGOxXDvPxq7YymrWj2OUoRiZMkUW4ASEbKYPO5KFfdQ5Qv5lHNtHODHe/s1600/it.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="240" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjCS4oUlyHMss9btz9nmTb0y34E5TipTh5ELdVqiKRfEJ3a8cUgtR_bbqb_nuOcDZh83cATZEz4V0ekQ_o7sjX2JGOxXDvPxq7YymrWj2OUoRiZMkUW4ASEbKYPO5KFfdQ5Qv5lHNtHODHe/s320/it.jpg" width="320" /></a></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">L’aver anticipato l’invio della
dichiarazione annuale iva al 28 febbraio (l’anno prossimo la scadenza, se nulla
cambia, dovrebbe essere invece la fine di aprile) ha portato con sé anche
l’anticipo della stampa dei registri iva legati all’esercizio 2016.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Da notare che, quest’anno, il
termine per l’invio delle dichiarazioni delle società di capitali è stato
prorogato di 15 giorni (dal 30 settembre al 15 ottobre), a causa del
cambiamento intervenuto nella predisposizione dei bilanci d’esercizio. Per questo
motivo la stampa di tutti i registri, eccezion fatta per i registri iva, delle
società di capitali è posticipata rispetto alle ditte individuali e alla
società di persone.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Considerando quindi che:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">La stampa dei registri deve avvenire entro tre
mesi dal termine ultimo per l’invio delle relative dichiarazioni annuali<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Quest’anno ci saranno tre scadenze diverse per
l’invio delle dichiarazioni e precisamente:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Courier New"; font-size: 13.5pt; line-height: 115%; mso-fareast-font-family: "Courier New";">o<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">28 febbraio per l’invio della dichiarazione
annuale IVA<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Courier New"; font-size: 13.5pt; line-height: 115%; mso-fareast-font-family: "Courier New";">o<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">30 settembre per l’invio delle dichiarazioni Irpef
ed Irap delle ditte individuali e delle società di persone<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Courier New"; font-size: 13.5pt; line-height: 115%; mso-fareast-font-family: "Courier New";">o<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">15 ottobre per l’invio delle dichiarazioni Ires ed
Irap delle società di capitali<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">dovremo stampare:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">I registri iva entro il 28 maggio 2017<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Il libro giornale, inventari ecc.. delle persone
fisiche e delle società di persone entro il 30 dicembre 2017<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Il libro giornale, inventari ecc.. delle società
di capitali entro il 15 gennaio <u>2018</u><o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Ad onor del vero si deve
aggiungere che spesso le ditte individuali e le società di persone sono in
contabilità semplificata e quindi non hanno il libro giornale, inventari ecc…
purtroppo però spesso non significa sempre …<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Siccome dal prossimo anno il
termine per l’invio della dichiarazione dei redditi delle società di capitali
tornerà ad essere lo stesso delle ditte individuali e delle società di persone,
queste differenti scadenze si ridurranno a due sole: una per i registri iva (30
luglio) ed una per tutti gli altri registri (30 dicembre).<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;"><a href="http://www.studio-alessio.it/">www.studio-alessio.it</a></span></div>
Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com0tag:blogger.com,1999:blog-2925772704327970559.post-88282655783534146412017-03-14T10:40:00.004-07:002017-03-14T10:40:53.417-07:00DEADLINES FOR PRINTING THE COMPANY BOOKS CHANGE<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg4jTzFb6OWK6y3sMgikJNRVuYlcYFvBeRo3Cef05egQZKnKK5eCHpzEdahu71F80BKt8jehSv3cKDlRwRADnU0JGnm5gr_AyyVmd33sESWUB-2eWWmk_kLSZZGnoX-NIBKPm-yyxNN_8Vu/s1600/uk.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="235" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg4jTzFb6OWK6y3sMgikJNRVuYlcYFvBeRo3Cef05egQZKnKK5eCHpzEdahu71F80BKt8jehSv3cKDlRwRADnU0JGnm5gr_AyyVmd33sESWUB-2eWWmk_kLSZZGnoX-NIBKPm-yyxNN_8Vu/s320/uk.jpg" width="320" /></a></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">To have anticipated the annual-VAT-return delivery to
28 February (next year the deadline, if nothing changes, it should instead be
the end of April) brought with it also the printing in advance of VAT books
relating to 2016.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">Notice that, this year, the deadline for the
submission of the tax return of limited liability companies has been extended
to 15 days (from 30 September to 15 October), because of the change intervened
in the preparation of financial statements. That’s why, printing of all ltd
books, except for VAT books, is delayed with respect to sole traders and unlimited
companies.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">So considering that:<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• The printing of the company books must be done
within three months from the deadline for its annual tax/vat returns submission<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• This year there will be three different deadlines
for submission of ‘tax’ return, namely:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">on 28<sup>th</sup>
February for submitting the annual VAT return<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">on 30<sup>th</sup>
September for submitting the Irpef and Irap tax returns of sole traders and of unlimited
companies <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">on 15<sup>th</sup>
October for submitting the IRES and IRAP tax return of limited liability
companies <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">we will have to print:<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• The VAT books by 28<sup>th</sup> May 2017<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• The journals, the general ledgers, the inventories
etc .. of sole traders and unlimited companies by 30<sup>th</sup> December 2017<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• The journals, the general ledgers, the inventories
etc .. of limited liability companies by 15<sup>th</sup> January <u>2018</u><o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">It has to be told that often sole traders and unlimited
companies has a simplified fiscal regime and therefore they do not have the
journal, the general ledger, the inventories, etc .. Unfortunately, often does
not mean always...<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">As next year the deadline for submission of the tax
return of limited companies will be again the same of sole traders and
unlimited companies, these different deadlines will be reduced to just two: one
for the VAT books (30<sup>th</sup> July) and one for all other companies books
(30<sup>th</sup> December).<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;"><a href="http://www.studio-alessio.it/">www.studio-alessio.it</a></span></div>
Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com1tag:blogger.com,1999:blog-2925772704327970559.post-72200085369410506792017-03-08T01:15:00.000-08:002017-03-08T01:15:18.629-08:00NUOVI BILANCI E, IN QUALCHE CASO, VECCHIE REGOLE<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEidpUZo4RRJNwM9bE38uRp2VyOdDSIUTeGi3UfzUDWOR0onnC4YmQn2Vc-pCnEOyoGRL8WL7XxWrMMPI_KwKcvR7VYCE3_GldRDHOonDhF1o2DskiK7GIqdWkL0ZxhS6ir_0-ubt8EBIwiq/s1600/IT.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="189" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEidpUZo4RRJNwM9bE38uRp2VyOdDSIUTeGi3UfzUDWOR0onnC4YmQn2Vc-pCnEOyoGRL8WL7XxWrMMPI_KwKcvR7VYCE3_GldRDHOonDhF1o2DskiK7GIqdWkL0ZxhS6ir_0-ubt8EBIwiq/s320/IT.jpg" width="320" /></a></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Con il D. Lgs. 139/2015 sono
state introdotte nuove regole per la redazione dei bilanci di esercizio; l’OIC
ha poi, di conseguenza, aggiornato i principi contabili nazionali.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">I nuovi bilanci saranno diversi
sia nella “forma” che nella “sostanza” infatti, oltre ad avere una diversa
riclassificazione avranno anche, in alcune sue parti, un diverso criterio
valutativo da seguire.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Per alcune società, però, esistono
delle eccezioni e quindi, ad esempio, le PMI possono evitare i (complessi)
calcoli del costo ammortizzato con l’attualizzazione dei crediti e debiti. Le società che
predispongono i bilanci in forma abbreviata possono, infatti, continuare a
valutare i loro crediti e debiti con le regole in essere nel 2015. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Senza entrare troppo nel
dettaglio, operazione che porterebbe un articolo di diverse pagine, vediamo
che:<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">le
società con bilancio abbreviato, </span></b><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">come anche le micro imprese ex
art. 2435 ter del C.C., possono ad esempio:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">continuare a valutare i crediti ed i debiti al
valore nominale<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">non attualizzare i costi di transazione per i
mutui (perizie, imposte sostitutive ..) continuando ad ammortizzarli per la
durata del mutuo di riferimento<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 13.5pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">evitare la redazione del rendiconto finanziario
che da quest’anno, non essendo più parte della nota integrativa, diventa
autonomo elemento costitutivo del bilancio<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Più
in generale, </span></b><span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">le imprese possono evitare alcune novità normative
quando la loro adozione sia irrilevante.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">Questo può capitare ad esempio
quando la valutazione al costo ammortizzato non si discosti di molto dalla
“vecchia” valutazione. Un esempio sono i crediti ed i debiti con scadenza
contrattuale inferiore ai 12 mesi<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;">per quanto riguarda, invece, lo <b>storno delle spese residue di pubblicità e
ricerca capitalizzate fino al </b>2015, nel bilancio d’esercizio 2016, non si
potranno avere semplificazioni e si dovrà quindi procedere ad una
riclassificazione delle partite straordinarie.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%;"><a href="http://www.studio-alessio.it/">www.studio-alessio.it</a></span></div>
Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com0tag:blogger.com,1999:blog-2925772704327970559.post-59708137216991640792017-03-08T01:13:00.001-08:002017-03-08T01:13:43.501-08:00NEW FINANCIAL STATEMENTS AND, IN SOME CASE, OLD RULES<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi5e1QWs7hrFbVqiAYhtEngTWpVrX6T6YQm_IfGq5TOFoJ5NsFvvN82izp1wLirdlWXW3kxPjxpBGIxCIeR7NCIZqDMFfhL16yAXOZm68otlGcJ-WII0jz3XTvo7pQlUvp54wiJ62hd1XZZ/s1600/uk.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi5e1QWs7hrFbVqiAYhtEngTWpVrX6T6YQm_IfGq5TOFoJ5NsFvvN82izp1wLirdlWXW3kxPjxpBGIxCIeR7NCIZqDMFfhL16yAXOZm68otlGcJ-WII0jz3XTvo7pQlUvp54wiJ62hd1XZZ/s1600/uk.png" /></a></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">New rules for the preparation of the financial
statements are introduced Under Legislative
Decree no. 139/2015; the O.I.C., consequently, has updated the national
accounting standards.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">The new financial statements will be different in the
"form" and in the "substance" as well, in fact, in addition
to have a different reclassification they will also have , in some of its
parts, a different valuation criterion.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">For some companies, however, there are exceptions and
therefore, for example, SMEs can avoid the (complex) calculations of the
depreciated cost with the discounting of receivables and payables. The
companies that prepare their financial statements in abbreviated format can
continue to assess their assets and liabilities with the rules in force in
2015.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">Without going very deeply into the detail, an
operation that would bring an article of several pages, we see that:<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">the companies with an abbreviated
financial statements</span></b><span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">, as well
as micro enterprises <i>ex</i> art. 2435-ter
of the Civil Code, may, for example:<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• Continue to assess receivables and payables with
their nominal value<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• do not discount the transaction costs for mortgages
(appraisals, substitute taxes ..) continuing to depreciate them for the
duration of the reference mortgage<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• avoid the presentation of the cash flow statement
that, from this year, being no longer part of the notes, becomes an independent
constitutive element of the financial statements<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">More generally</span></b><span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">, firms can avoid some rule changes if their adoption
is irrelevant.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">This can happen for example when the depreciated cost evaluation
does not differ much from the "old" evaluation. The receivables and
payables due in less than 12 months are an example of this.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">With reference to <b>the
reversal of the remaining costs of advertising and capitalized research until
2015</b>, in the financial statements 2016, It’s not possible to have
simplifications and It’s due to proceed to a reclassification of extraordinary items
of the balance sheet.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;"><a href="http://www.studio-alessio.it/">www.studio-alessio.it</a></span></div>
Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com0tag:blogger.com,1999:blog-2925772704327970559.post-443918142387443912017-02-02T10:06:00.000-08:002017-02-02T10:06:52.848-08:00LE NUOVE REGOLE PER LE CONTABILITA’ SEMPLIFICATE<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjcDAxIeoQujDMZQN8e9A74y_Ojwr6T7HhPSL5s8oMBsMDWhTqvUkmG5qI6xwDoXtK76ox6ExDOJX4akARS6OKCKezd8MQIENzcEeg2P4k7N3n3w2Dxb6C6vRPv0-DyRbunjVQqy9QllKli/s1600/it.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="167" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjcDAxIeoQujDMZQN8e9A74y_Ojwr6T7HhPSL5s8oMBsMDWhTqvUkmG5qI6xwDoXtK76ox6ExDOJX4akARS6OKCKezd8MQIENzcEeg2P4k7N3n3w2Dxb6C6vRPv0-DyRbunjVQqy9QllKli/s320/it.jpg" width="320" /></a></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">Dal 1 gennaio 2017, le regole per
la determinazione del reddito delle imprese in regime di contabilità
semplificata cambiano.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">Gli imprenditori individuali, gli
enti non commerciali e le società di persone che hanno:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 39.75pt; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "symbol"; font-size: 13.5pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">come oggetto dell’attività la vendita di servizi e
ricavi non superiori a 400.000 euro oppure<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 39.75pt; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "symbol"; font-size: 13.5pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">come oggetto dell’attività la cessione di merci (o
meglio “altre attività”) e ricavi superiori a 700.000 euro<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">passano dal criterio di
competenza al criterio di cassa.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">Le imprese in semplificata se non
optano per la contabilità ordinaria, che continua ad avere il regime fiscale
per competenza, oppure per il nuovo criterio della “registrazione”, dovranno
annotare in un apposito registro i ricavi percepiti indicando per ogni incasso:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">a)<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">il relativo importo; <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">b)<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">le generalità, l’indirizzo e il comune di
residenza anagrafica del soggetto che effettua il pagamento; <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">c)<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">gli estremi della fattura o altro documento
emesso.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">Dovranno poi annotare in un altro
registro i pagamenti e quindi le spese sostenute nell’esercizio avendo cura di
fornire le stesse informazioni indicate prima nei punti b) e c).<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">Come si diceva, le imprese che
non vogliono passare alla contabilità ordinaria ma non vogliono gestire il
nuovo criterio di cassa e i relativi libri contabili, posso passare al
cosiddetto “criterio delle registrazioni”. In base a questo nuovo regime
fiscale (limitato alle aziende in contabilità semplificata) il reddito viene
determinato in base alle registrazioni (quindi alle fatture registrate) ai fini
iva durante l’anno. Questa opzione ha un vincolo triennale.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">Si deve evidenziare però che il
regime di cassa delle imprese in semplificata è in realtà un regime di cassa
“ibrido”.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">I ricavi delle imprese in
contabilità semplifcata che rimangono nel regime di cassa (da gennaio 2017 è questo
il regime naturale delle imprese in semplificata) sono costituiti da:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "symbol"; font-size: 13.5pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">incassi,<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "symbol"; font-size: 13.5pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">valore normale dei beni assegnati ai soci o
destinati a finalità estranee all’esercizio d’impresa,<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "symbol"; font-size: 13.5pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">dividendi, <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "symbol"; font-size: 13.5pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">interessi percepiti nel periodo d’imposta e <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "symbol"; font-size: 13.5pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">proventi immobiliari (alcuni per cassa altri per
competenza a seconda del tipo di immobile).<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">Il reddito sarà dato dalla
differenza tra questi ricavi percepiti nell’anno e le spese sostenute durante
lo stesso anno ed annotate nei registri contabili ma non solo …<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">Parteciperanno alla formazione
del reddito infatti anche:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "symbol"; font-size: 13.5pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">le plusvalenze, <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "symbol"; font-size: 13.5pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">le sopravvenienze attive, <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "symbol"; font-size: 13.5pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">le sopravvenienze passive, <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "symbol"; font-size: 13.5pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">gli ammortamenti, <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "symbol"; font-size: 13.5pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">gli accantonamenti di quiescenza e previdenza per
i dipendenti, <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "symbol"; font-size: 13.5pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">le perdite di beni strumentali, <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "symbol"; font-size: 13.5pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">le perdite su crediti e <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "symbol"; font-size: 13.5pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">le deduzioni forfettarie previste per particolari
categorie di attività, come ad esempio, benzinai e agenti di commercio.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">Il criterio di cassa è utile per
poter pagare le imposte solo su utili realmente conseguiti (quindi per fatture
realmente incassate e/o pagate) ha però come deterrente la contabilità più
dettagliata e quindi il bisogno di avere più informazioni.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">Il tempo dirà quanti rimarranno
nella contabilità semplificata per cassa.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">Una caratteristica bizzarra del
regime di cassa per le imprese in semplificata è dato dal fatto che le
rimanenze finali del 2016 (ultimo anno del regime per competenza) saranno le
rimanenze iniziali del 2017 (primo anno del regime per cassa oggetto di questo
articolo) ma le rimanenze finali del 2017, essendo ricavi e costi per cassa,
non verranno valorizzate nella dichiarazione dei redditi.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;">Questo significa che il 2017 si
chiuderà con le rimanenze inziali (di fatto un costo) e nessuna rimanenza
finale (di fatto un ricavo) e quindi le società con magazzini alti, quasi
certamente, presenteranno dichiarazioni dei redditi in perdita. Cosa da alcuni
vista con favore (non si pagano imposte) ma da altri con sfavore (la banca capirà
che la perdita è data solo da questo passaggio fiscale?).<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "times" , "serif"; font-size: 13.5pt; line-height: 115%;"><a href="http://www.studio-alessio.it/">www.studio-alessio.it</a></span></div>
Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com0tag:blogger.com,1999:blog-2925772704327970559.post-26214434374195717192017-02-02T10:04:00.002-08:002017-02-02T10:04:44.981-08:00NEW RULES FOR THE SIMPLIFIED BOOKKEEPING<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjCEpXnP30GrJznDh7ya0N9PuE8ZuYac3xMHt2cWVyWINBT9qtRLGqZnkH37xXJK4_BYn7SK0QFcWujivv4wacB3FLudSYlfWqTfWqpZRfiZJkzJ4gd-_vauMXNfpvwcuauspXJrIXS1JqW/s1600/uk.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjCEpXnP30GrJznDh7ya0N9PuE8ZuYac3xMHt2cWVyWINBT9qtRLGqZnkH37xXJK4_BYn7SK0QFcWujivv4wacB3FLudSYlfWqTfWqpZRfiZJkzJ4gd-_vauMXNfpvwcuauspXJrIXS1JqW/s1600/uk.jpg" /></a></div>
<br />
<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">From 1<sup>st</sup> January 2017, the rules for
determining the income of the companies with the simplified bookkeeping change.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">Sole traders, non-profit organizations and unlimeted
companies who have:<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• as company object the sale of services and revenues
not exceeding 400,000 Euros, or<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• as company object the sale of goods (better
"other assets") and revenues not exceeding 700,000 Euros<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">change from the accrual method to the cash method.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">If all the firms with the simplified bookkeping opt in
the ordinary bookkeeping, which continues to have the accrual tax system regime,
or opt in the new "registration" tax regime, will record in a tax-book
the revenues received noticing:<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">a) the amount;<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">b) the identity, address and the municipality of
registered residence of the person making the payment;<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">c) the details of the invoice or other document
issued.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">All the firms with the simplified bookkeping will also
have to record into another book the payments incurred during the year, taking
care of providing the same information as indicated above in b) and c).<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">Firms, that do not want to switch to the ordinary bookkeeping
but do not want to manage the new cash basis, and the related accounting books,
can change into the so-called "recordings method." Under this new tax
regime (limited to firms with simplified accounting) the income is based on the
VAT records (in other words to the recorded invoices) during the year. This
option has a three-year bond.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">It should however be pointed out that the this ‘simplified
cash regime’ is actually a "hybrid" cash regime.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">The revenues of the companies in simplifed bookkeeping
that remain in the cash regime (from January 2017 this is the natural regime of
the firms/companies in simplified regime) consist of:<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• cashed issued invoices/receipts,<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• normal value of the assets allocated to shareholders
or used for purposes that are extraneous to the business,<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• dividends,<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• interest received in the tax period,<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• income from real estate (someone under accrual
method otherone under cash method depending on the type of property).<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">The income will be the difference between these
revenues received during the year and the expenses incurred during the same
year recorded in the accounting records but not only ...<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">Also:<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• gains,<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• contingent assets,<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• contingent liabilities,<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• depreciation and amortization,<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• the provisions for pensions and social security for
employees,<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• losses of capital goods,<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• losses on loans and<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">• flat-rate deductions provided for specific
categories of activities, such as, gas stations and sales agents.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">will participate to the income.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">Cash regime is useful to pay taxes only on profits that
are really achieved (so on cashed revenue and / or paid costs), but the
downside is the most detailed accounting and therefore the need to have more
information.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">Just the time can tell how many firms will remain in
the simplified cash accounting.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">A bizarre feature of cash regime for firms in a
simplified bookkeeping is the fact that the final inventory of 2016 (last year
of the scheme on an accrual basis) will be the initial inventory of 2017 (the
first year the fiscal cash regime of this article) but final inventory of 2017,
being 2017 an year under cash regime, will not be valued in the tax return.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;">This means that 2017 will close with the initials
inventory (‘costs’) and no final inventory (‘incomes’) so the companies with a hight
valued inventory, almost certainly, will present tax returns with a loss. Someone
can look at this favorably (no taxes due to pay) but someone else could look
down on this (the bank will understand that the loss is only due to the change
of the accounting method?).<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Times","serif"; font-size: 13.5pt; line-height: 115%; mso-ansi-language: EN-US;"><a href="http://www.studio-alessio.it/">www.studio-alessio.it</a></span></div>
Franco ALESSIOhttp://www.blogger.com/profile/15676075353313389501noreply@blogger.com0