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GE Capital arrives in Italy with a new division dedicated to the transport

Milan, December 20, 2006. GE Capital Solutions, specializes in corporate finance division of General Electric Inc., entering the Italian market of leasing of commercial and industrial vehicles. Market whose total value is over 4 billion euros of stipulato.La new division dedicated to funding transportation is specialized in light-duty vehicles, trucks and trailers and is targeted to dealers, manufacturers and end customers. These customers will benefit from a dedicated group specializing in the transport market and personalized financial solutions, through a consolidated experience in the leasing and hire. "GE Capital Solutions finances the world of transportation for over 30 years in the U.S. Canada and other countries of Europe. We use this experience to provide the Italian industry of innovative financial services and transport independent of the manufacturers, "says Eng. Giulio Marelli, Sales Manager for GE Capital Solutions Transportation Italia.La knowledge in the transportation industry allows GE Capital Solutions to provide innovative and advantageous solutions through the recruitment of surrender values \u200b\u200bof "fair market value, longer maturities and a variety of services related to leasing. The dealers will have access to the partner website "extranet" dedicated with which they can independently create applications for funding, send Real-time and receive credit decisions in minutes. ".. we have developed advanced technology, in order to provide dealers with the information and the speed they need to meet the demands of their customers, helping to enrich the their offerings and increase their sales. Extranet with the dealers and their customers receive credit decisions in less than 5 minutes! This service actually helps our partners develop their business and enables carriers to save a lot of time "says Giulio Marelli.

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Horses

E 'for horses born on leasing, financing a new product aimed at the world equestrian. This opportunity is targeted at farms, stables and private persons wishing to buy horses with the benefit of convenient financial conditions
"A horse, a horse, my kingdom for a horse ..." Richard III cried often (1453 - 1485), but they were certainly other times. Now you want a horse? Your wish, thanks to Dr. Aldo Donadi, it can become reality. Oh yes this fascinating man from Milan, quarantasettenne, loves horses as a boy, a year and a half ago, he made up the lease for the purchase of horses. Horses of all kinds, from the prized racing aristocrat's cousin jumping, dressage, suit, gradually up to the simplest "Rocinante." Aldo Donadi, after some work experience in 85 he decided to open in Milan, the firm specializes in leasing and ADR, in this regard, it draws on the experience of LOCAT, which is the agent. Initially dealing with Locat leasing properties, cars, ships, aircraft, art, and so on until you get to the sports world and, precisely, to the horses. Everything starts from a clearly atavistic passion of Dr. Donadi that "the age of 15 years," as he himself tells us, began to mount, almost like a game. "I still remember that day," says Donadio "I went to Bisuschio, near Varese Grizzetti from Edo, and just like that try, I found myself in the saddle. At 24 I bought my first horse, Adnan, a beautiful chestnut with Italian and he started to get closer to the first show jumping competitions. I remember that excitement mounted Garbagnate and finally what I had dreamed during adolescence had become a reality. I had a horse of my own pace and from there to other horses and many, many races, but really, it was short and, in a sense, even sweaty. It was not so easy to find the right horse at an optimal price, or there were some benefits in payment. It was just an expensive sport that did not allow too many digressions, otherwise the budget did not return. " But now everything has changed and the disclaimers are certainly not part of this consumer society, where you always want more and, so, here come new opportunities to great athletes and newcomers to the sport, you can now define the common and popular. Many kids who come riding more and more parents are following their passion "children and pets." Now, to reach high levels in all disciplines of riding, it is increasingly necessary to have a real "Ferrari" of the equine world, as paths, tracks, displays are becoming more technical and then, or you're lucky enough to find the forgotten horse in the arena and be able to make a great champion, or you have to invest very significant sums, but this is no longer a problem. From pony rides for the use of a few thousand euro to the great "new Ambassador of the Olympics can make a good lease and, with payments in installments depending on your needs, and the privilege of having a sincere friend and inseparable everyday peeps from the box in the stable, hoping to see us get there as soon as possible.

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Leasing Fees deductible if the lease is non-existent Italian

The basic function of the operation of financial leasing is a loan for the acquisition in the enjoyment of property by a user. So, if the property is missing or was never delivered, the leasing agreement can not be considered made, and service charges, accused of costs for the year, they become non-deductible. This was established by the Supreme Court Judgement No 23,230 last October 27 by extending the field of direct taxation the principle repeatedly in various decisions (Case 5038/1999, 9665/2000, 7498/2001, 12549/2001, 14710/2001, 15379/2002) on eligibility Tax deductions in the case of the absence of delivery. In particular, the sentence no 15379/2002 lend itself to an analog extension, while referring to a different setting, when it reads "... no acknowledgment of the contractual claim, because of the close interdependence of the purchase agreement and the assignment in the enjoyment of movable property, excludes the implementation of the lease (whichever is the subjective state of the contracting parties) and the ability to deduct the sum that the invoice issued by the person who appears as a supplier, stating that VAT charged by way of revenge .. "and continues that" ... it is not permitted to deduct VAT from the purchaser, upon proof that the item purchased is not never been given to the user .. "E 'then consolidated the' orientation according to which the leasing operation can be considered carried out only with the actual delivery of the goods, and that this may generate only the ends of the grantor the right to deduct VAT by way of revenge. Given this, we can see how the ruling object in our commentary engages in a kind of transmigration of these principles in the field of direct, non-deductible, making the lease payments charged by the lessee between the costs for the year when it is found that the good is non-existent (in this case the dealer had never exercised any activity) and, as such, certainly can not be left in enjoyment to the user. Consequently, ".. the delivery never happened spoils the fundamental cause of atypical preventing the substance of the implementation of the leasing operation .. ". For judges in fact ".. the basic function of the operation of financial leasing is a loan for the acquisition in the enjoyment of property by a user" and ".. where there are the existence or the delivery of good such objective data also do not depend on the particular conduct of the parties, the leasing operation does not perform its basic function, which is the loan for the acquisition in the enjoyment of that item by the user, and disbursement of the grantor results in a sort of funding for the person who appears as a seller of the property, but in reality he never had or has never lost the availability .. ". That's why the absence of good or non-delivery of the same, the operation of the lease is invalid to relatively 'indirect taxation - resulting in a non-deductibility of VAT - both in the field of direct taxation - resulting in the inevitable non-deductibility fees. Also of note the wording of the Judgement of engraved final step in which the judges of the Supreme Court stressed that ".... The operation should be considered fictitious non-existence of well .. ". Words chosen at random and certainly not that make it possible to apply in cases similar to that in the middle of the sentence in question, the discipline of crime with respect to taxes on income and value added, resulting in the same discipline and the same consequences for the use of invoices or other documents for nonexistent transactions.