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TENANCIES SUBJECT TO VAT

The DL 04/07/2006 n. 223 (so-called Bersani Decree), converted into Law 04/08/2006 No 248, has radically altered the system of taxation for the leases of residential buildings and equipment, which have commercial enterprises as part of the lessor.

remember that this scheme provides:
a) Tax exemption for the letting of residential property;
b) Tax exemption on all equipment leases, except those where the landlord opts for the imposition of VAT as well? those made in respect of VAT or non-pro rata Iva less than 25%;
c) registration requirement for all contracts, even if the VAT assessment, with application of the registration fee of 1% for equipment leases.

The decree also refers to yet another piece of legislation (to be issued no later than 09/15/2006) regarding their practice. The decree? entered into force on 09.21.2006 and provides as follows:

1) Registration of contracts outstanding at July 4, 2006
Leases subject to VAT at the date of 07.04.2006, should be recorded electronically in a 1 to 30 November 2006. It 'requires the transmission of data of the contract and not the allegation. With this transmission electronically? can exercise the option to imponibilit? VAT exemption for commercial leases which relate to real property instruments.

2) Payment of stamp duty on that occasion
DOVR? be paid the stamp duty payable on the amount determined for the entire remaining term of the contract, from July 4, 2006, and can? be paid in a lump sum (with reduction) or on the amount each year on each annual installments? which has a maturity date after the same date.

3) Other entities
For individuals who are not acting in the course of business, art or profession, nothing changes than before and therefore will benefit from the direct registration with the Inland Revenue.

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LATE PAYMENT ALLOWANCES

Did you know that the Central Alarm Interbank (CAI) excludes from the system of payments for six months, those who have issued checks without authorization or without funds.

The next payment (called the late payment) only the amount of the title is not 'sufficient to prevent the inclusion in CAI and other consequences of sanctions. The penalty

enrollment in CAI can only be avoided by trying to have paid, in favor of creditors, including the additional charges laid, and that means' a penalty equal to 10% of the amount of unpaid, interest and costs, if any.

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Leasing, a business worth 1.55 billion

A growing sector, a sector that continues to be towed to the economy of a country that is unable to shake off the uncertainties, mainly political, of its future. An area with little shade and a great financial appeal. Let's talk about the yachting industry, a business that in 2005, according to data dall'Ucina (Union national construction and marine industries), an increase of 9% over 2004 with sales of over 2.4 billion and contributed to the gross domestic product by 2, 9 billion
euro.Non There is no doubt this is a market that beyond any possible crisis, he pulls the trailer and made in Italy at the very time when luxury fashion and travel with the brake engaged. As there is no doubt that the decisive role played in recent years the so-called "Italian leasing". Launched in the second half of 2000 to counter the boom of the French who had caused the great escape of our owners to Cote d'Azur, the leasing system designed for boats, according to data provided by
Assilea, continuing to achieve record-breaking numbers: 1543 million € in 2006 (3,414 contracts) against 1.116 billion in 2005 (2,746 contracts). However, to achieve these results, the "Italian leasing" had to wait for the circular of 7 June 2002 of the Revenue for the VAT reduction to 6% (Tremonti bis) and the subsequent Act of 2003 nautical strongly desired by the Berlusconi government. The table above highlights the top ten companies with the data for the period January-August 2006,
both in terms of contracts in terms of absolute value. "In the world of leasing recreational boating - told the journalist Sandra Casellato, general manager of Fortis Lease Italy - there has been a significant increase in the volume of contracts signed since 2002, mainly due to the benefits of VAT legislation and the provisions of Circular 49-June 7, 2002 and which have substantially equivalent benefits of the "French lease" to "Italian."
The amount of the leases on pleasure boats has increased from 243.8 million euro in 2002 to 609.5 million in 2003. Then a crescendo up to 1.5444 billion for the period January to August 2006. Currently, Fortis Lease Spa - the Italian company's leasing group Fortis Lease Sa based in Luxembourg - maintains the fifth position in the Italian pleasure boat market represents a market share of 3.7%. "Miracle? No. All this has happened, according to the president dell'Ucina,
Anton Francesco Albertoni, thanks to the new climate that some time has erased the "criminalization" of luxury, a bad wound remained open for decades in our country. Hence the admonition Albertoni (perhaps the Prodi government?): "We are careful not to break the toy." As if to say, but did not say, "this budget concerns us much." Speaking of Taxes, Albertoni, he took a pebble in the shoes: "The luxury tax was launched from Sardinia - he said - has been counterproductive for the local economies. The cost for the establishment of the Agency for the collection was approximately EUR 5 million. The revenue? Just over 2 million. "

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01/01/2007 EXTENDED UNTIL THE OBLIGATION TO PAY THE MANNER IN MODELS F24 TELEMATICS

E 'was finally issued a decree extending the obligation at January 1, 2007 already 'established by Article 37, paragraph 49 of Decree Law No 223, converted with amendments by Law 248 of August 4, 2006, which imposes an obligation on all registered for VAT to perform all the tax and benefit payments through the use of the Electronic F24.

The extension is not 'but was' granted to the entities referred to in Article 73 of the Income Tax Code, paragraph 1:

letter A) (company 'limited by shares, limited by shares, companies' responsibility to 'limited company' cooperatives and companies 'mutual insurance);

B) (public and private entities other than companies' who have sole or main object of the exercise activity 'trade.

For these the term' entered into force on 1 October 2006, and from that date can no longer 'F24 paper use templates to perform all tax and benefit payments.

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non-issuance of purchase receipt

Official Gazette No 230 of 03.10.2006 and 'was released on DL number 262, 10.03.2006, entered into force on the day of its publication.

Paragraph 8 of Article 1 provides: paragraph 2 of Article 12 of Legislative Decree 18 December 1997, n. 471, the words "where it has been definitively established, at different times, three separate violations of the obligation to issue the tax receipt or tax invoice made on different days over a period of five years" shall be substituted the following: "If is finally found to infringe the obligation to issue the tax receipt or tax invoice.

The new text in place since Oct. 3, 2006, and 'then the following: If
is finally finding of a breach of the obligation to issue a receipt tax or the receipt, even if sanctions were imposed under the provisions of Legislative Decree establishing the framework for administrative penalties in tax matters, and 'willing suspension of license or authorization to carry on 'or of engaging' it for a period of fifteen days to two months. If the fees have not been documented during the five years exceed the sum of two hundred million lire to the suspension and 'readiness for a period of two to six months.

This 'means that the failure to issue a single receipt or receipt of a single door at the close of trading for a period' for fifteen days to two months.

While in the past, many taxpayers, the bankrupt, admitted their error and paid the penalty paid, today and always will deny even the evidence, while not incurring the penalty ancillary reporting period, resulting in increased costs and appeal for their that for the Italian State.

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IRAP - JUDGEMENT OF THE EUROPEAN COURT - NO REFUND

With the judgments of the Court (Grand Chamber) of 3 October 2006, and 'practically wrote an end to the now long-standing problem of duplication IRAP with VAT.

The Sixth EU VAT Directive, art. Article 33 No 1, places a ban on the levying of other domestic taxes which can be characterized as turnover taxes, and more 'precisely means, without prejudice to other Community provisions, particularly those provided by existing Community provisions on the general arrangements for the holding, movement and monitoring of products subject to excise duty, the provisions of this Directive shall not prevent a Member State from maintaining or introducing taxes on insurance contracts, taxes on betting and gambling, excise duties, stamp duties and, more? generally, any taxes, duties or charges which can not be characterized as turnover tax, PROVIDED 'However, such taxes, duties and charges do not, in trade between Member States, a formality' associated with the passage of a border.

has' argued that IRAP was contrary to this directive, as though it is calculated by a method different from that used for VAT, levied on the value net proceeds from the activity? productive, and more? exactly the net value added to the product by the manufacturer, so that 'the IRAP would be VAT.

has 'also claimed that the amount of IRAP collected at various stages of the cycle, from production to consumer input, and' equal to the rate of IRAP applied to the selling price of goods and services charged for home use .

derimere To that question, and the European Court 'was then asked the following question: If the art. 33 of the Sixth Directive must be interpreted in the sense that it prohibits a charge to IRAP of the net value of production deriving from the regular activities of a 'self organized the production of or trade in goods or the provision of services.

Among the many and 'raised the following exception, which appears to have tipped the balance in favor of the Italian Ministry: it must first be noted that, while VAT and' charged at each stage at the time of marketing and its amount and 'proportional to the price of goods or services provided, IRAP and' instead of a tax calculated on net production value of the company during a certain period. Its tax base and 'in fact the difference is that, depending on income, including the production value and costs of production, as defined by Italian legislation. It includes elements as changes in inventories, amortization and depreciation, which have no direct relationship with the supply of goods or services as such. IRAP should not be considered proportional to the price of goods or services provided.

For Italian taxpayers, with this ruling effectively clears up all hope of a refund for the IRAP paid in the past.