Monthly Archives: August 2011

Development agreement: Forms from Sept. 29. From September 29th , 2011 forms for contributions related to “Development Agreements” (“Contratti di sviluppo”). Main objective is attract foreign capitals and increment investments, focusing in particular to Southern Italy. Development program can be … Continue reading →

Venture capital: detaxed revenues Detaxation for Venture capital funds (FVC) subscribers according to these charateristics: Common investments funds UE-armonized must invest at least 75% of their capital in not quoted Comunitary societies, with less than 3 years from opening and … Continue reading →

Mr Giuseppe Bernoni, founder of Studio Bernoni Professionisti Associati, released a new notification about: Assessment terms doubling: Constitutional Court sentence A recent sentence of Constitutional Court says that assessment terms doubling applies everytime a tax illicit with penal relevance has … Continue reading →

Financial market: Camera cognitive research Cognitive research of Camera Tax Commission about financial market evolution in Italy has ended. During the research were heard Consob, Banca d’Italia, Abi, Assonime, Borsa italiana and other exponents of financial and credit sector summits.

Apprenticeship: Reform approved Government approved D.Leg. including reform of apprenticeship contracts. A simplification of regulation is planned. Discipline of the institution becomes homogeneous on all the National territory. Transitional period: six months.

Administrative liability (lex 231): Cassazione sentences With two different sentences, Corte di Cassazione intervened about application of D.Lgs. n. 231/2001. In the first case, lex has been considered valid also for holdings, where its administrator is  directly involved in the … Continue reading →

IVA tax territoriality: Taxation Agency Clarification New explanations of Financial Administration about Iva territoriality reform for services operated with D.Lgs n. 18/2010. Stable organization of a foreign subject is always IVA debtor if takes on the operation territorially relevant. If … Continue reading →

Extra-EU workers detachment: Instructions from Work Ministry Clarifications from Work Ministry about detachment of qualified non-EU national workers. A contract between detacher and detached company is not needed. Authorization can be requested only from companies operating in Italian territory throught … Continue reading →

Mr. Giuseppe Bernoni, founder of Studio Bernoni Professionisti Associati, notifies his clients about: Omitted contributions: supreme court sentence. Basing on a Supreme Court sentence, to correctly fulfil previdential obligations economical status of entrepreneur is negligible. Crisis is not a justification … Continue reading →

New taxation for OICVM funds from july, 1st On date july 1st , 2011 has started the new taxation for common funds of mobiliar investment introduced by “Milleproroghe”. Company must apply a 12,50% taxation for distributed (or realized for partial … Continue reading →