Many the measures contained in the "Maneuver Prodi" (now finally approved - 08/04/2006 Act No. 248 of 11.08.2006 in the Official Gazette No. 186 - I 183) that have and / or seek to have (the results, and if there are To what extent can we see them only in retrospect) a serious impact on evasion fiscale.Di we would sign after the main, with a cut-explanatory, rather than by "experts."
accounting requirements of the trades and professions
These subjects now required to have at least a bank account which will bring together all of their professional income and from which, obviously, will to release the necessary funds to pay the costs related to the occupation not only took the means to live, unless they have some other "source" and found a legitimate source of denaro.Si is a rule that, in itself, not nothing more than "codify" and make mandatory a practice already widespread, being impossible the exercise of a profession, even if minimal, without a bank account. The new requirement is having to pay everything that is cashing in on that account (or a euro or a million euro) except, perhaps, having, soon after, take what you need to live or taking of private expenditure to be made in cash. The intent the rule is that you can "photograph" all receipts, as are obliged to pass on the current account and that (other provision introduced) the banks are required to report financial transactions to the Treasury, but as it is worded (obligation to pay everything without limit minimum amount, with the possibility of taking immediate cash) goes against the normal sense, in contrast with what is said in the previous article on the need to approve rules easy to understand and simple to apply, so does not trigger the alibi "moral" to non-compliance. In yet
to "photograph" at any time the pockets of professionals (when filling) introduced a provision, albeit with a theoretical purpose of control, may in fact lead to increased evasion. The client of the professional, when seeking to pay, assuming, of course, that there was the issue of an invoice, it is no longer free, as before (and as common sense would require) you to choose how to pay (in cash, a check or bank draft, with a bank, a postal payment, etc..), but is obliged to stick to this new requirement: you can pay in cash in 2006 (up to 30.06.2007) to € 1,000, from 1 .07. 2007 to 30.06.2008 up to 500 €, from 1 .07.2008 forward (if the rule will not be changed) up to 100 € (which specialized service is paid and / or you will pay in the future with less than 100 € ?????).
In essence, to control professionals (need sacrosanct, if achieved by means acceptable and "normal" modern state, regardless of political color of the ruling class) forcing customers (who do not have no guilt and no advantage that can not be enrolled as office workers forced the Guardia di Finanza in the hunt for tax evaders, they are real or alleged) to have a bank account in your pocket and your checkbook.
If it makes sense that the customer-company pay means the provision of professional bank, a little 'is not logical that an elderly person who needs professional medical care, and that does not always have a current account (and, given the age, it is perhaps better not the ever, not to run into any fraudster) must, before going to the doctor, go to the bank to open an account (to be used, presumably, just to pay the doctor, hoping not to have to go every day). It 'obvious that this requirement conflicts with a basic need for common sense, that could trigger the "solidarity" between the professional (not correct for tax purposes) and client (still happy to pay in cash, without receiving the invoice, since it is removed from the stomach to the weight of having to manage a bank account). When you wrote that certain standards of the practical impact should be at least discussed (do not pretend to be agreed) with professionals in accounting, working in the field, have their feet firmly on the ground "alluded, just in cases like these.
Measures affecting the automotive sector
The rules introduced, fully shared in the spirit and form, are intended to limit the possibility of reducing the income of businesses and professionals (and therefore pay less tax ) using tools for self-dealing. In particular it has been lengthened the minimum length of automobile leases, abolished the ability of companies to carry out the depreciation on the vehicles themselves and introduced rules, we strongly hopes, will end the scandal of motor vehicles to ultra -luxury vehicles registered as trucks in order to deduct costs that normal cars do not, nor have they allowed.
Measures concerning income self-employed workers (professionals)
E 'was introduced (as existing in the determination of business income) taxation of capital gains, or gains that can be obtained by selling depreciable assets. In practice, this standard will be to hit only the "gain" realized by those who could afford to change every two years the car, realizing, sometimes, a gain (now taxed). It is assumed that, in a very short time, the standard will be "sterilized" by selling used motor vehicles to private individuals to whom, as such, no matter what is stated on the act of selling a € (instead of 10,000). Also for professionals was introduced in the taxation of any gain achieved by "giving" the study (ie customers) to a colleague (a little 'as the taxation of goodwill in the case of companies).
measures of accounting and administrative
E 'was re-introduced the requirement (abolished for years, because he did not give any results and only created an unnecessary movement of paper) to present the list of customers and suppliers. Now we have moved from paper to the use of computer, telecommunication transmissions by the accountancy profession, therefore, have no choice (can not be so masochistic) are having to do (for free) from archives (paper and electronic format) Treasury, performing (always free) on her own checks that occur prior to any formal business tax assessment.
E 'was also introduced to the retail trade sector and of similar activities, the requirement of electronic transmission (in near real time) of the daily fees. If this will help to curb tax evasion, has everything to prove (read the previous article, which warned against non-private interest of the client end user to request purchase receipt). For now, these obligations are understood (by professional accountants and by its customers as an additional and unnecessary quibbles costosi.Sono been anticipated terms of "delivery" (electronic communication) of tax returns, in the aim to get under control as soon as possible the photograph of the taxpayer. In fact, considering the now known (the "insiders") malfunctions of the bureaucratic machinery of taxation, there will be an additional workload (excessive overlapping of deadlines, often without time to read the material, if not, to study the ministerial instructions that always come very last moment) and no real benefit to the state coffers, or in terms of increased effectiveness of control, either in terms of higher tax revenues. Even a child who does not understand that asylum "beats" or does not issue tax receipts (being required to do so) the tax receipts will continue to escape safely, although his accountant have to worry about transmitting (On line) the (limited) amounts of cash receipts and submit a tax return before solito.Sono were also introduced new checks on applicants seeking to open a VAT only in retrospect you can judge the validity or otherwise of measure.
Communications their tax
Depending on the use (or non-use and / or possible misuse) of this provision, you can get good or bad risultati.In synthesis, has been introduced an obligation for banks, post offices, financial intermediaries and companies involved in investment and asset management to communicate electronically (so that they are immediately available and comparable) their tax list, complete with social security numbers, of those with whom they have "relations" with the specification of "nature" of these ultimi.In substance you want to create a large "database" where, making it easy, with button to bait the "snapshot" of each taxpayer: what it's called, where they live, what job does, since declaring a year, vehicles that have (or use) and how much they cost (where he has found the money to buy them, because, poor fellow, says that real estate has so little ...!!!),, where they are and how valuable, how many and what insurance pays (with which money, as above), where he accounts (perhaps cointestato the spouse and / or a relative have-nots, such as grandparents than 100 years, with a valid license to be used in case of loss of points on their books ....), , management of securities, cash coupons from foreign investment (have been "declared" these investments? maybe the "cunning" was covered with some beautiful "tax shelter "....!!!)
Doubling of the period for the tax assessments
In the case of violation (tax), which implies the obligation of a criminal complaint under Article. 331 cp terms of assessment are doubled. The provision is acceptable given the long times of our justice.
controls the regularity of the tax amnesty
the (sacred) is intended to ensure that those with "little money", has "made good conscience" (preventing the tax authorities to carry out checks on the past ) has complied with the formal requirements to be observed and has paid all the installments of condono.Francamente do not understand (in the light of the various investigations on the scale at banks, "the crafty neighborhood" and various similar) because it has "walked the hand" about who has benefited from the "tax shield", legalizing illegal sums of foreign constitutions often Dick, paying a few euro. If this was forgotten, it is possible to arrange. If, however, it was clear political choice, it would, perhaps, the case gives reasons for the taxpayer "normal" waiting for the "Financial" and the reorganization of the pension debts by luck, to say the least.
criminal penalties in cases of non-payment of VAT resulting from the declaration
annualeSi is usually unnecessary persecution, which brings no benefit to the taxpayer and that, ultimately, may facilitate evasion fiscale.In essence, the subject to VAT, which regularly presents the statement, indicating to pay a certain amount (in this case, more than 50,000 €, which are, then, the old 100 million pounds) if it is not able to pay (perhaps because his client has not paid or why he works for public, who pay the cows come home ...), be liable, even in the penalty penale.A this point, the person may also come to mind (lost lost ....) it is better to falsify the VAT return, failing to declare the debt to pay and trusting in a very long time and the possibility of checks (often based) are not "taken".
Changes in real estate in this area, in the few months of life new government, has seen it all and more, with the adoption of measures that have brought down the funds immobiliariin Stock Exchange (burning, by the way, the savings of those who had invested legitimately) and a consequent and, as ever, retromarcia.Ad appropriate time, the situation "seems" (the conditional is obligatory) to have stabilized with the return to a type of taxation is not very different from the previous one. For transactions subject to VAT and additional taxes were introduced (level not excessive) and the registration requirements of the contracts did not exist before.
Without going into too much technical talk, to remember that this is the case in the field of buying and selling of property between private parties (where the index to a deed, an amount much lower than that actually received has always been the norm) have been introduced: - the obligation to disclose the details of the checks (and / or other banking instruments identifiable and traceable in the future from the tax authorities in case of controls) and handled the bank accounts to pay the real estate buying and selling (including any payments), who operated real estate agency - the obligation to indicate the price actually received (in order to monitor the financial situation of those who cashes in order to see the future destination of the sums, and who pays to see where took the money), even if the parties ask to be taxed only on the "cadastral value reassessed", - greater chance of checks, a posteriori, on the basis of what happened in the past, but might lead to unnecessary and expensive (including the tax) litigation.
Still in construction, have been introduced to deal with it, popular, the "black economy" and tax fraud in the area of \u200b\u200bsub-contracts. Individuals also have been indirectly affected by these rules. In fact (to try to find out if the construction company had employees 'black') the person who wants to legitimately in when submitting his tax return, benefit from the tax rebate on building renovations must, among other things, be issued by the company that did the work in which an invoice is shown separately from the cost of materials to the workforce.
In real estate, was the heavy taxation of "building plots" and are no longer allowed depreciation (in business income) part of the cost of industrial buildings (warehouses) due to the cost of the land on which the property was edificato.Inoltre was finally abolished the shortcut that allowed the usual smart well-informed to avoid, with a fake donation, the taxation of capital gains (gain) achieved by selling property to a much higher amount than the purchase
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