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Go back to the list F F23 Form to be used at banks, collection agents and post offices for all payments in favor of institutions other than Tax Administration offices the town council, judicial offices etc. F24 Form to be used at banks, collection agents and post offices for payments of most taxes due, starting from those which have been declared in the income tax return with Modello Unico form. No money directly changes hands between intermediary and client. The service is available on the Entratel website. Also called the volume of business , the turnover helps establish the size of a company and possibly, when not exceeding a given amount, it triggers the right to access certain tax concessions.

FAVOR REI The principle according to which no one can be subjected to a sanction for something that, according to a subsequent law, is no longer a punishable violation. If, on the other hand, the law in force at the moment in which the violation is committed and the subsequent laws establish different sanctions, the most favourable law is applied, unless the infliction measure has become definitive. It has always been in force in penal issues, and for fiscal issues it was introduced in As regards fiscal issues, the guarantee is frequently required to grant the extension of payments of taxes and VAT refunds.

It is made up of three members, one for each of the following categories: 1. Magistrates, university professors, notary public the President of the watchdog committee is chosen from this category ; 2. Directors of Tax Administration or other higher officials from the Finance Police, who have been retired for at least two years; 3. Lawyers, accountants, book-keepers who should also be retired and members of their professional associations.

On the basis of information sent to it by the taxpayer, the watchdog can request clarification from various offices who must reply within 30 days. Furthermore it can send recommendations to the offices in order to protect the taxpayer, to improve the organisation of services, to remind the respect of the provisions of the Statute or the relevant terms of the refunds, to check the suitability of the offices for public access and the proper functioning of their information and assistance services, to activate self-defence , to identify norms or behaviour liable to cause prejudice for the taxpayers.

The watchdog presents a six-monthly report on its activities to the Ministry of Economy and Finance which in turn refers annually to Parliament on the working of the watchdog body and the actions taken following its report. The appeal is admissible only after the deadline has expired, prescribed by law, within which the office should have executed the sentence or, if there is no deadline, within 30 days of the default action notified by the bailiff. For this purpose, the territory of each municipality is shown on a map; each real estate unit is identified by the name of the municipality, and by the number of the Sheet, Parcel and Subaltern.

The latter identifies the single unit within the framework of the building parcel.


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Each real estate unit is then classified according to its characteristics and destined use. Urban real estate units are classified as follows:. D Units for particular use cinemas, theatres, factories etc. Group A dwellings includes the following categories:. When the property is transferred through a sale, the taxes applied are the registration fee or alternatively VAT , mortgage and cadastral taxes; when the property is transferred through donation or inherited the taxes applied are the mortgage and cadastral taxes and the registration fee if the donation is between two strangers and the exemption is exceeded.

For Irpef purposes, the income from real estate accumulates with other income of the owner and is taxed according to the rate fixed for that amount. Because Irpef rates are progressive, income from real estate is therefore taxed at a more or less higher level depending on the whole income it is put together with.

Instrumental properties, indicated in the register of amortizable property, do not produce income inasmuch as they contribute to forming the income of the business or of self-employment. From a juridical point of view, the tax is an obligation deriving from the law and its main features are: a it is compulsory and b there is no direct counter-service from the State. Connected items: fee , levy. Deeds are subject to tax on the basis of the rates indicated in the tariff attached to the institutive decree, proportionally to the value of the deed registered.

In some cases there is a fixed tax. Subtracting the deductions from the gross tax you get the net tax. A typical example of personal tax is Irpef. In applying personal tax certain conditions are taken into account, such as dependant family members, particular jobs or the payment of certain expenses of social importance. It is proportionate to the type and horse power of the vehicle.

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For example the substitute Irpef taxes of from For example they derive from positive components of taxable income in the financial years following the one in which they were listed in the balance sheet, or from negative components deductible in financial years preceding the one in which they were listed. For example: Irpef , Ires. As opposed to indirect taxes. For tax purposes, companies are distinguished according to whether they are subject to Irpef sole proprietorships or partnerships or Irpeg corporations, commercial institutions.

The family-owned company is important for relations within the family unit but not with third parties. The attribution to a taxpayer of a part of income or a deduction or a credit. Allocation may also be used with the meaning of attributing an expense to a particular tax period , to a particular item in the profit and loss account, etc.

The incentive is normally given to companies who make investments in particular economic-social areas. The taxpayer can also choose to determine the tax in the standard way; in this case the indemnity must be declared in the tax return. Usually, it bonus shall not be included in the tax return: Revenue Agency will set the tax according to the average tax rate of the five years preceding the retirement one, deducting the sums already paid annually by the withholding agent and enrolling on the register or refunding the taxes by the 31st December of the third year following the year when the withholding agent submitted the tax return.

Like interest due for extended payment, they are used to compensate the creditor for the delay. If the taxpayer does not receive a reply within days, it means the Revenue Agency agrees with the interpretation proposed consent by silence. The queries which come under the competence of the Revenue Agency concern the following:.

If there is a correction or assessment , the office will allocate the income to the real owner, on the basis of serious, precise and concordant assumptions. It is personal because it affects anyone with an income and progressive because it is subject to an increased rate depending on the tax band.

Italian-German translation for "sostituto"

Irpef is paid on any kind of income. All persons, resident or non-resident, must pay Irpef.

Non residents only have to pay on their revenue. Ires assumes a revenue, in cash or in kind, coming within one of the categories provided by the tax legislation for the purposes of Irpef. Ires must be paid by: corporations, public and private commercial and non commercial bodies, resident in Italy, companies and bodies of all kinds with or without a legal nature, and non residents who have produced revenue in Italy.

Ires shall not be paid by: State bodies and administrations including those of an autonomous order even if they have legal nature, as well as the Regions, Provinces and Municipalities. After enrolment, the appropriate procedures must be activated by the local collection agents in order to collect the sums due.

Its total effect is on the final consumer, who has to pay the entire tax.


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VAT mainly affects imports, transfer of goods and the performance of services by companies, craftsmen and professions. Go back to the list J K.

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Recently, the obligation to keep accounts has been considerably simplified. It is obtained by submitting a request to the Finance Technical Office Customs Office of the main town of the area where the business will be based. Through the settlement it is possible:. When the settlement reveals a different result with respect to the one indicated in the tax return, the Revenue Agency sends the taxpayer or the withholding agent a special notice in order to:.

Starting from the income tax return submitted in , any notices from the Revenue Agency regarding irregularities in the settlement of the tax return submitted are sent as an online notice to CAF and to the qualified professionals, who inform the taxpayers concerned about the result of the settlement of the tax return reported in the notice received.

The settlement must be concluded by the beginning of the period when the tax returns relating to the following year must be submitted. If the resulting difference is in favour of the taxpayer, the relative amount is detracted in the following period.

Context sentences for "sostituto"

The end of year balance — determined by the difference between the amount of tax resulting from the declaration and the total of the sums paid periodically - must also, obviously, be paid. The purpose of the system is to avoid double taxation, generally on assets for which the seller was not able to detract VAT when he first purchased them. Mediation is enforceable and mandatory on the claims of a value not exceeding 20, euro, with regard to all impugnable acts issued by the Revenue Agency only and notified from April 1, issued from 1 December for the acts of Provincial offices - Real Estate and Land Registry.

All this data must be communicated via the Internet. In particular,. If there is no reason for assessment, or if it is inadequate, the verification notice is to be considered invalid. Invalidity can be claimed by means of an appeal to the competent provincial Tax commission. When the mortgage is given in order to purchase, build and refurbish the main residence , the relative interests can be partially detracted from Irpef.

In fiscal matters, it can be sent by ordinary mail, directly and, subordinately, through intermediaries. Direct notification is regulated by certain rules, including the obligation to deliver the notification deed; it must be signed by the recipient, and the confidential content of the notified act must be protected. When the usufruct expires full ownership is automatically restored. It exists when the condition laid down by the law is met, including an income, also imputed, the possession of an asset or any other fact relevant for fiscal purposes.

Information System, the tax-records office, automatically eliminates the homocode and gives a new code to both taxpayers. For example, when signing a mortgage, the expenses of bank charges. The main ones are: medical expenses, interests paid on mortgages on the main residence, insurance premiums, funeral costs, education costs and certain cash donations. As well as concurring in the determination of the volume of business , these transactions are still subject to invoicing, registration and must be included in the tax return.

As opposed to non-taxable transactions , they do not allow except for particular cases the subject to recover taxes paid on purchases and imports. In particular, taxable transactions are subject to the regulations concerning VAT. When an invoice is issued for non-existent transactions, VAT is still owed for the amount shown therein. In case of specific fraud the intent to evade or to help others evade , issuing an invoice for non-existent transactions constitutes a tax offence.

Such transactions are subject to a particular tax regime, which is to remain in place until a definitive system for international trade within EU is defined. These transactions still allow the detraction of the VAT paid on purchases and imports of goods and services. OPZIONE - OPTION Possibility given to taxpayers who fulfil the conditions envisaged for example, concerning their aggregate income or remuneration to make certain choices, for example, to adopt a more favourable system for establishing their income, or an easier accounting system than the one ordinarily provided.

As regards VAT, the option is exerted in the annual tax return or, for new businesses, in the declaration of setting up of a business. The Italian tax system has a series of lists, also known as black lists, of those countries considered tax havens. Generally, each tax system has norms aimed at limiting or eliminating the distortional effects deriving from relations with countries on the black list.