What Does –

partita IVA intracomunitaria

In the case of intra-Community supply of goods to the customer, is always good (dilgenza requirements) verify that the recipient exists and is recognized in the foreign country. In the event that we were to charge a recipient does not exist, the penalties would fall to issue an invoice with the wrong data and not only (penalties for failure to charge VAT, etc.).

To check the VAT number of an EU member state you can easily connect to the site and Revenue Agency to verify the existence of VAT. Click here for the service AgenziaEntrate

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Bonus straordinario 2008 del Decreto Salvacrisi: modulistica

In reference to our previous post concerned the extraordinary bonus granted to workers and retirees (see here) , I report that were published by the revenue modules involved.

The form to be submitted to the employer work (or provide pensions): click here
The instructions for the form above: click here

The form to be submitted to the Agency Revenue: click here
The instructions for the form above: click here

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IVA - testo unico europeo - dir. 2006/112/CE

I think it useful to report on the Consolidated VAT which is contained in the directive of the European Communities No 2006/112/EC.
click here for text.

This has replaced the EEC Sixth Directive of 1977 (77/338/CEE).

The above is not to be confused with the Presidential Decree 633/72, which is the Establishing standard VAT within Italy.

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decreto SalvaCrisi - mutuo prima casa a tasso variabile

art. 2 of Decree 185/2008

calculator for a 'home variable rate, if the difference - for the installments to be paid in 2009 - between the rate charged (with no spread, fees or other increases) and the contractual interest rate is higher than the 4% the State bears the remainder.
Only applies to mortgages on first homes, except homes categories A1, A8, A9 (luxury) and individuals with contracts up to 31.10.2008 subject to errors & omissions

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decreto SalvaCrisi - bonus ai lavoratori dipendenti

art. 1 of Decree 185/2008.
you plan a special bonus (one time) to employees, and retirees to be treated.

------ BONUS PARTY BENEFICIARIO----reddito max del nucleo fam.
200 euro-----pensionato solo,nel nucleo fam---- <15.000euro

300 euro-----2 componenti nucleo famigliare--- <17.000euro

450 euro-----3 componenti nucleo famigliare--- <17.000euro

500 euro-----4 componenti nucleo famigliare--- <20.000euro

600 euro-----5 componenti nucleo famigliare--- <20.000euro

1.000euro----più di 5 componenti nucleo fam--- <22.000euro

- il bonus é esente da imposte e contributi:
- viene erogato dai sostituti d'imposta (datore lavoro o ente che eroga la pensione);
- va fatta richiesta al sostituto d'imposta entro il 31.01.2009 su apposito modulo;
- per il sostituto d'imposta il bonus é compensabile

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decreto SalvaCrisi

is briefly the contents of the decree "salvacrisi" issued by the government, signed by the Ministry of the Economy and Finance Tremonti.

is the Decree Law 185 of 29.11.2008.

this link to dl 185/2008 .

In the next post, we will outline the contents of the standard,
reminding everyone that the decree-laws, by their nature, can be modified before conversion into law or even unconfirmed so decay. On the other hand
all citizens are aware of the controversies (political and otherwise) that rage these days in internet and media in general, such in materia di IVA sulla TV (a pagamento), bonus energia, ecc ecc. staremo a vedere.