ROME - From the liberalization measures in the tax, the Visco-Bersani decree, that tomorrow should be enacted into law, will introduce a large number of new features. According to government estimates, increased revenues and expected spending cuts will reduce the deficit / GDP ratio by 0.1% this year and 0.5% in 2007. These are the main contents of the measure:
TAXI: the agreement reached with the category gets rid of concurrent licenses. Instead, they are provided for overtime contests the granting of new licenses and introduced additional shifts daily, with recruitment of replacements driving or employees. The possibility of a temporary authorization certificates, the use of additional and replacement vehicles (the so-called double vehicle) to perform direct services to special categories of users and rates for predetermined paths established.
drug: OTC sale in supermarkets will be permitted, but with the 'assistance' of a pharmacist. The heirs of a deceased pharmacist will have 2 years from the death of a spouse to decide whether to retain the title of the year.
BAKERIES: to open a bakery, simply submit a statement to the City. Selling and eating bread and pizza at night.
SALES PROMOTION: the shops will make sales promotion without prior authorization or limitation of the temporal order, except during periods immediately preceding the end of season sales.
OPENING: easier to open a shop will not have to comply with the minimum distances between exercises or, with the exception of bars and restaurants, the professional qualifications. Retailers will have to distinguish between food and non-food goods in the set.
ACCOUNTS: you can close a bank account without penalty and without charge. The bank must inform the customer changes the agreement within 30 days.
LAWYERS: on the compensation agreements between lawyers and clients should be expressed in writing.
PROS: you can pay the doctor bills in cash but only up to a maximum of 1,000 € in 2006, 500 € in 2007 and € 100 in 2008. And 'they are allowed advertising.
RC AUTO: multi-firm introduced the figure of the agent, whose commission will be indicated in quotes and policies.
TLC AUTHORITY: Authority more powers, which will penalize companies that fail to fulfill their commitments to ensure competition in the provision of network and related services.
UNDECLARED WORK: construction sites with staff in black in an amount equal to or greater than 20% of the total number of employees, we will suspend the work. The employer shall equip the employees of an identification card bearing a photograph, which will be presented (otherwise financial penalties).
CLASS ACTION: The action is set collective protection of consumers and users in accordance with Community law.
VAT: The VAT rate remains at 10% on certain products such as chocolate and snacks. The measure also applies to stamps, stoves and gas cylinders. Changes is the VAT on real estate, which will not be retroactive. The sale of property to be subject to non-residential mortgage and land tax of 4% (down 2% for real estate funds) and a registration fee of 168 €. Customers may opt to VAT. In case of lease, the option for the VAT system involving the application of a proportional tax of 1% of the value of the rent. Manufacturers will have four years to decide whether impose VAT on the sale of the property. Buildings, and for three months from October, will drop 20-10%. For merchants, who has a shop over 250 sq Teleservices Agency must provide the amount of revenue the fees obtained daily. On food in the local dance, you charge VAT to 20% and 10% of those imposed on the optional ones).
VAT non-payment: In case you do not pay the VAT, despite having filed a return, you incapperà criminal penalties.
EXCLUSION VAT is scheduled for individual entrepreneurs with a turnover not exceeding € 7,000. Do not have to maintain books of accounts but only keep all your bills.
GAMES OPENING VAT provided a more thorough screening of those who request it.
EXODUS FROM WORK: Keeping the tax cuts on the work incentives for those who have ceased their work before June 30.
STOCK OPTION: will be subject to ordinary taxation for the difference in the value of the shares at the grant date and the amount paid by the employee. You do not pay social security contributions on income from employment, if the decision of the board of directors on stock option is prior to June 30.
INTRAMOENIA: risk manager of the local health commissioner for those that do not allow doctors to carry out professional activities within of public hospitals (the so-called intramural). Indeed, the local health authorities will have one year more time to adapt its structures.
PUBLIC OFFICERS: cut spending by 10% for public managers.
FEES: There are no more commission income in perpetuity. Each collegiate body established will last no longer than 3 years. An initial evaluation considers non-essential at least 73 of the 655 existing between the commissions and committees.
PLAYERS: To prevent fiscal evasion, the player's contract will be sent a copy to the Revenue.
TAX DATA TRANSMISSION TO REGISTER: Banks, post offices and other financial intermediaries will have to transmit Teleservices their tax list, tax codes and data on relationships with their customers since January 2005.
CONTRACT: The contractor will be responsible for VAT payments and contributions have been paid the subcontractor.
CUSTOMERS AND SUPPLIERS: it introduces the requirement to electronically transfer the list of customers and suppliers.
building renovations: costs deductible to the extent of 41% to a maximum of € 48,000
REAL ESTATE LEASING: triggered by October this year and in 2007, the preferential tax regime, at a rate of 2% for the mortgage tax and register for property leasing companies.
COSTS FOR REAL ESTATE AGENT: expenses incurred up to 1,000 € for real estate brokerage can be deducted from next year.
cash registers state subsidy of 100 € for the modernization of the cash register. Consequently, it is extended to 30 June 2007 the obligation of the electronic communication of data.
TAX HAVENS: prevented the use of triangulation. Dirty profits, before returning to Italy that are not routed through tax havens in other countries, will have to prove their provenance. It will also be more difficult to get around the whole scheme of taxation of profits from subsidiaries located in countries with tax havens.
COMMON: Sanctions softer for the municipalities that have a budget surplus three years but which have not fulfilled their commitments to reduce spending.
ICI: you will pay with Unique or 730. Abolished the declaration for those who buy a property. The exemption will not apply to those of the Church property for business purposes only.
TFR increased from 3 to 4 years the deadline for application to its list of the amounts due as a result of the liquidation of the severance pay and allowances equivalent.
NO TAX AREA: is no longer applied to income from non-resident taxpayers, but subject to taxation in Italy.
HOME SALES IN THE EVENT OF DONATIONS: the tax treatment provided for in the case of the sale of property purchased for consideration is aligned to that in which the acquisition was by donation, provided that the period of 5 years that makes the taxable capital gain, shall commence from the date of acquisition free of charge but by the acquisition by the donor.
CHAMPION OF ITALY: skip the preferential tax regime for residents of the town in Switzerland.
GAMES: planned actions against illegal gaming enforcement against tax evasion and tax avoidance, the modernization and reorganization of the sector.
CUSTOMS AGENCY: it can acquire data, documents and any other trasorto intended to be the value declared for import, export, storage in the introduction VAT and customs or in transit.
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