The general principles of Legislative Decree no. 231/01 and the introduction of the possibility of accidents and occupational illnesses as sources of liability of the Entity: art. 30 of Legislative Decree no. 81/08.

1.Il Leg. 231/01: general principles

The Legislative Decree no. June 8, 2001. 231, which introduced into our law a new and autonomous form of administrative liability of entities, has inevitably led to the need for a careful reflection of the corporate organizational system because of the consequences that may incur the entity at the realization of certain types of crime by senior management or employees thereof.

Despite the crisis, in Italy there has been a significant increase in the VAT numbers that often result in the opening of a new business that can also be corporate. As we know there are two major types of companies and partnerships and corporations. A new firm typically part through the creation of a society of people (SS, SAS and CNS respectively simple partnership, limited partnership company and partnership) who turns out to be much more convenient and cost of capital than companies such as SRL , SPA, SAPA.

The main difference between SAS and SNC lies in the responsibilities and tasks entrusted to the members. If all members take part in the life of the new company would be appropriate to create a CNS in which all members have unlimited with personal assets of the company's debts.

Many struggling with the opening of a non-open knows that the VAT does not involve any cost. In fact all the expenses, they arrive at the opening of VAT. The VAT is nothing more than a numeric code of 11 digits plus the country code (IT for Italy) that uniquely identifies a company.

Individuals, in addition to VAT, they must also enter at the time of billing the tax code.

In theory even companies municipalities have the tax code, but in most cases these two codes are equivalent. Once you open the vat, which can now also be opened online, you must choose the tax regime to be adopted. A person or a company that opens the VAT automatically becomes a company.

The Inland Revenue, by resolution. 47 / E of 18 April clarified that the courses to become a civil mediator are exempt from VAT, therefore the relevant fees shall not be applied to the value added tax.

The Agency's clarification comes in response to a question put by the President of the Council of Bar Association and concerning the VAT regime to be given to training courses offered by the Chamber of Conciliation and Arbitration of the Bars purposes of acquiring the status of professional mediator.

"Financing of Projects examples of energy production from renewable sources of public buildings": this is the object of the new public notice signed by Direzione General for nuclear energy, renewable energy and efficiency energeticadel Ministry of Economic Development. It is the start of a new procedure for the support of innovative projects relating to publicly owned buildings located in Campania, Calabria, Puglia and Sicily, for a total of twenty million euro.

Again renewable sources and energy efficiency are the focus of an initiative linked to incentives targeted at the areas the Convergence objective. After the opportunities for small, medium and large businesses open last month by the MSE, the new year starts with a measure of support that regards asset of Public Administration: Municipalities, Provinces, Mountain Communities, Regions, Universities and Ministries can present their projects for their property - as long as located in four regions of the south - from 1 to 20 April 2011 and forecast contribution equal to 100% of eligible expenses.

Doing business in Italy has never been easier. Although the desire to start his own business does not miss, so many good projects get stuck in front of the bureaucratic barriers that discourage would-be entrepreneurs.

But it is not the same everywhere: there are provinces where there are more favorable conditions. This is the case of Ravenna, Reggio Emilia and Prato, where the government is 'friend' of companies. Instead, in Catanzaro, Rome and Campobasso you register the more difficult environment for raising a company.

The list was compiled by the Office of Confartigianato studies that, for each province, measured the quality of public services - such as, for example, the ability to make payments on line - you need to start and run a business.

The most common questions and answers Revenue Agency on inferences, deductions and tax credits

Below we publish the full text of Circular 21 dated 23/04/2010 by which the Inland Revenue has said about queries relating to deductions, deductions and tax credits.

It is a valuable tool through which you can check the answers you gave to the Financial Administration applications submitted by taxpayers in relation to arguments and doubts very common in the statements.

The tax incentive for work on buildings for energy saving through the granting of tax deduction of 55% on income tax, personal income tax for individuals and for companies IRES. This tax reduces the tax with the recovery of 55% of the expenditure incurred for the work. The subsidized jobs are those related to energy certification of existing buildings, work on the building envelopes (eg, walls, windows, fixtures), the installation of solar panels and replacement of winter heating systems with the installation of boilers.

As mentioned above, the deduction of 55% is calculated on the amount of expenditure incurred for the intervention. Let's see in detail what are tax-deductible expenses, which are thus covered by the deduction of any performance and documentation of the Revenue Agency.

With circular no. 106/2010, which continues and deepens the contents of the DL 78 issued a few months before, the INPS redraws the discipline of the rescheduling of the debts of taxpayers to the same social security institution.

The speech is divided into two situations: the debts already recognized in the role and those who are not yet.

For the first, is to cease the so-called "dual channel", which was previously in force. For the collection of debts recorded in the role, in fact, the dealer is responsible for the charging Equitalia.

The Inland Revenue, pursuant to a policy of incentives for energy efficiency, provided for a deduction of 55% for certain types of surgery performed on existing buildings on the Italian territory with the aim to achieve energy savings. The deduction is the extent of 55% of the expenditure incurred for the operation and must be made in annual fees that reduce the income tax, personal income tax and IRES payable.

But who can take advantage of the deduction of 55%? The IRS reports that can take advantage of the deduction all taxpayers who own title to any property forming the subject of upgrading the energy efficiency. Among the owners of the property subject to intervention in fact, can take advantage of the deduction individuals but also companies have business income, merchants, trades and professions, associations between professionals and public and private entities that do not perform business.