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Historic buildings: it must not be given the rent in the tax return

La risoluzione n. 28/E dell'agenzia delle Entrate del 9 marzo 2011 ha chiarito come debba essere indicato nel Modello Unico/2011 e nel 730/2011 il reddito derivante dai fabbricati a vincolo di interesse storico e/o artistico.

Per   questa tipologia di immobili il reddito deriva dalla minore fra le tariffe d'estimo previste per le abitazioni della stessa zona censuaria in cui si trova l'immobile, secondo le disposizioni dettate dall’art 11, comma 2, della legge 30 dicembre 1991, n. 413 *.

Nel caso in cui siano affittati dopo qualche incertezza interpretativa in pronunciati più risalenti,  la Cassazione ha concluso che le sopra citate peculiari modalità di determinazione del reddito previste dalla legge n. 413 del 1991 siano riferibili agli immobili riconosciuti di interesse storico o artistico, ai sensi dell'articolo 3 della legge1 giugno 1939, n. 1089, tanto se si tratti di immobili concessi in locazione ad uso abitativo quanto se si tratti di locazioni ad uso diverso.

L’Agenzia delle Entrate ha preso atto di detta interpretazione con la  circolare n. 2/E 17 gennaio 2006.

Pertanto per le dichiarazioni dei redditi di quest'anno, non deve essere inserito l'importo del canone di locazione.

*  " 2. In ogni caso, il reddito degli immobili riconosciuti di interesse storico o artistico, ai sensi dell'articolo 3 della legge 1› giugno 1939, n. 1089, e successive modificazioni e integrazioni, e' determinato mediante l'applicazione della minore tra le tariffe d'estimo previste per le abitazioni della zona censuaria nella quale e' collocato il fabbricato ."

GLOSSARY

model 730 is submitted by individuals found to be employees, retirees, or other income earners similar to those of employees.

SOLE model is used by people individuals if they receive:

- business income;

- self-employment income for which the VAT is required;

- income "different" (not included among those listed under D , D4 line model 730);

or if the individual:

- must submit VAT or IRAP

- has not been resident in Italy in the two years preceding the year in which it is submitted;

- an employee only receives income from an employer is not obliged to make considered tax (as domestic workers);

- has made gains on disposal of qualifying holdings.

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Marcia IX of penance in Paola (CS) Sunday, March 13, 2011

A great educational project for young people Young father Cozzolino, director general of the youth of the Order of Minims of St. Francis of Paola

March of penance is not running against anyone, but for a March a life project, which, if accepted, will transform consciences and make us true builders of a happy life, teaches us how Saint Francis of Paola, the hopes of the March of this year have focused on the slogan Free to live a good life and theme is to help mobilize the conscience for a true liberation from the many ills of the society to live a good life, that respects the dignity of each person.
must all commit to a true liberation from:
• Organised crime: freedom and truth, and justice and morality, are among the necessary conditions of genuine democracy, based on the affirmation of human dignity and subjectivity of civil society and organized crime, represented mainly by the mafia that poison social life, pervert the minds and hearts of many young people, stifle the economy, distort the true face of the South;
• illegal economy, which is not identified totally with the Mafia, being unfortunately widespread illegal activities are not always linked to criminal organizations, but equally destructive as the wear, the 'extortion, tax evasion, illegal employment etc.
• a life of poverty: in addition to the direct response of charity, it is necessary to increase the institutional path of seeking the common good, understood as demand for justice and charity;
• the unemployment which affects young people at an alarming rate and it reflects badly on the family as the basic unit of society and the labor problem, especially youth, is crossed by a gray area that struggles between not the work, undeclared work and the precarious and this leads to disappointment, frustration and further away the labor market from the South standards of other European areas;
• Emigration of young people: the migration of young people, especially between twenty and thirty years, towards the Centre-North el'estero, is the result of the emergencies mentioned above and young people need to understand they are the protagonists of South America and Calabria a better and that everything is a matter of culture and a new mentality and does not need to go far in search of a piece of land on which to put your feet clean, but where we produce .
We must commit ourselves to live a good life all in:
• foster a culture of citizenship, law, good governance and sound business in the denial of illegality, organized crime, illegal labor, etc..
• a renewed focus in a serious, consistent in the various fields of social action and politics, especially as the common good; •
all be true protagonists and witnesses of freedom. the youth of the South know what omerta mean, illegal favors established, pressure groups criminal-controlled territory, vague fears, privileged and protected routes, but they also know that ideas, when they are strong and are accompanied by a change in mentality and culture, they can win the ghosts of fear and resignation and encourage a collective maturation from a perspective of commitment to change for witness to the freedom in the South and
• the need to invest in law, trust and honesty: the development is impossible without the upright, without financiers and politicians who live in their minds strongly the call of the common good.
This is the program of the day: Sunday, March 13, 2011 arrival in Paola (CS) at 15.30 and the rally in Piazza IV Novembre, is scheduled for 16.15 departure. After less than an hour of arrival at the Sanctuary of San Francesco di Paola, where he held a prayer vigil with some witnesses and reading "We are committed." For 19 is expected to be concluded and sent to live a Lenten charity.
For further information, photos and text: www.giovaniminimi.it

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Jokes Carnival

There was once a poor old man in the barrel, with many years on the rump.
One fine day, indeed, a bad day, he decided it was time to move to a better life, without taking reckless actions. Of course, said nothing to her that they wanted a good soul, not as a matter of the heart, in the sense that they felt strong ties of blood, but for the sake of his stomach. It was him, to feed the great patriarch, in lean times, the whole family. How? Accumulating in the summer, food useful in bad weather. The winter was long and cold. Gave no escape those who wanted to eat. When the supplies came to an end, had only to open the cascia (box) containing a supply of dried figs. The fruits are so abundant in August and September, retained the features in the wider world. Were enriched with tartar (sugar) in crews (bags) of raw canvas. Do not miss the thick, shiny and black, the splints cane on which they were stabbed after they were fired. Becomes unique in flavor caused by the addition of nuts, almonds, hazelnuts and giurgiulena (sesame seeds). Wanting to complete the necessary taste with spices, is also resorted to cinnamon and cloves. Spices ideal for a perfect filling of Arab heritage guessed, as il retaggio di tante altre buone leccornie tradizionali. Il consumo assicurava, da una parte, la sopravvivenza dei parenti, dall’altra, la voglia di essere il geloso custode dell’insolito tesoro. La combutta per la successione non aveva luogo se non dopo l’accompagnamento dell’avo al cimitero. Era lungo il percorso che si scatenava la faida per assicurarsi il titolo di degno erede del defunto, compianto per interesse e non per amore. A chjiavi de’ hjichi toccava all’autore del pianto più lungo. Proprio così! Il lamento era uguale per tutti, monotono e cadenzato da una sola interrogazione, sintetizzata in poche parole: «Nannu, nannu, duvi dassasti a chjiavi de’ hjichi?».«Nonno, nonno, where you left the key to the figs? ". And so on.
Of course the poor man, now in the afterlife was no longer able to provide explanations. He lay motionless in the coffin, awaiting burial. But since the cost, it was decided, once and for all, of burning on a pyre. The hunt for the key, he continued, in an intelligent way, to fire off when you harvested, the ashes cold now, not to throw them into the sea or disperse in the wind, but as a coating around the trunk of the fig trees that proved even more generous The following year, when we touch the most skillful interpreter of the pain of the family, find another hiding place.
Legend hitherto told, remembered in Calabria, with a funeral procession at night, of course burlesque, to the town's streets in honor of babbu (puppet) to burn the wood from the fire, set up in the main square. The skit involving large and small, in a procession behind the puppet representing the corpse of his grandfather. To show his grief, enough intabaccarsi leaders in blacks, which made it a better idea of \u200b\u200bparticipating in mock contrition. Women were excluded from the parade, perhaps because a serious commitment to mourn the loss of their men in very painful circumstances. On the day fixed for the funeral was on Ash Wednesday, Lenten first date, then, according to the logic della religione cattolica, fuori tempo massimo, rispetto a giovedì e martedì grasso, adatti a ridere e impazzire come mai nel resto dell’anno. La festa, considerata eredità pagana del passato, doveva necessariamente essere esclusa dal tempo dedicato allo spirito. Bisognava rinunciarci per assecondare il rito cristiano. Fu così che, nel corso degli anni, la singolare manifestazione passò sempre più in secondo piano fino a scomparire del tutto dagli aspetti leggeri e ridanciani del Carnevale nostrano.
Oggi, la tendenza comune è di dare vita a sfilate a tema. Una volta è il Settecento ad essere rappresentato da cicisbei e dame per le strade. In un’altra ci si trasferisce idealmente a Rio, con ballerini impegnati the rhythm of the samba on stage erected for the occasion. This year, everywhere, it was the turn of the African continent with Bunga Bunga in the foreground.
As we go into the car with the newspaper, we can not say anything about the most original shows in Calabria. We can only document what has happened in past years. So, up to date, more than enough reality, much stronger than imagination. With everything going on around us, day after day, Carnival is now all year round!

Emma Viscomi

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^ __ ^ It would be really nice if the pillars of the fashion, without creating any collection inspired by the pillars of the cartoons!

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Attention NEWS 'IN THE FIELD OF ENERGY CERTIFICATION

legislation on energy performance certificate does not seem to ever find peace.

in fact, we must put attention to a provision contained in Article 11 of Decree of the Council of Ministers, approved March 3, 2011 implementation of Directive 2009/28/EC on the promotion of the use of 'energy from renewable sources and now signed by the President of the Republic, amending and repealing Next Directives 2001/77/EC and 2003/30/EC.

In it you have an amendment to Article 6 of Legislative Decree 192/2005 and that the rule imposing the obligation to "provide" the buildings the subject of the certificate of sale energy performance certificate (Ace).

The new rules, forthcoming entry into force, provides:

- contracts for the sale of buildings, the inclusion of a clause by which the purchaser must provide proof "that he had received information and documentation regarding the energy certification of buildings;

- contracts of lease, a similar statement by the tenant, but only if the whole building is already equipped with the Ace.

Maximum attention then the possible consequences of ' entry into force of this provision, both with reference to regional laws have provisions on the subject, and to penalties in case of failure to declare.

From 2012 triggered an obligation to bring in ads commercial offer for sale of property, the index of the energy class.

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March 8 - St. Constantine Briatico traditional celebration of Carnival in the fumes of hot chili

is the traditional feast of the King Carnival, which takes place annually in San Costantino Briatico, a party "fat" that was formerly experienced as intense get-together and represented the true folk festival. It was the feast of expression without limits, it was absolute freedom, the place and time of laughter, madness and the joke, but also the reversal of things, outside of the materiality and food abundance. A Carnival each hierarchy is overturned, everything becomes permissible, falling taboos and relationships become uninhibited, overcoming the inhibitions imposed by social conventions and cultural barriers created by differences of class and gender. The individual becomes a community, stripped of his individuality for merge and blend into the vortex of the festival through the mask, the fat of pork, red wine, dance, music, ritual lament and the fumes of hot peppers, allow to get rid of zero to gather together to share a common emotions that fall outside the sphere of everyday life. Even in San Costantino Briatico, Carnival, all the people were in the streets to be a cheerful funeral procession accompanying the remains of King Vincent, represented by a puppet made of cloth, rags and straw. Today, once again, you can relive the atmosphere of carnival as it was handed down and recovered. As explained by the president of the Cultural Eleuthera, Stefania April, “si risvegliano dopo un lungo letargo durato più di sessanta anni i vari personaggi della storia di Carnevale. Riprendono vita i becchini che trasportano "'u catalettu" su cui è adagiato Carnevale seguito da tutta la folla che simula pianti grotteschi (cuvali); il prete che recita in latino maccheronico e incensa con fumo di polvere di peperoncino ed incenso; la moglie di Carnevale, Corajisima, vedova inconsolabile e la figlia rientrata per l'occasione dal convento.

Circondano la bara i membri della confraternita vestiti di bianco. Personaggio non di secondo piano è il medico”. Il rito quest'anno si arricchisce della messa in scena della farsa "U processu a Carnalavari", liberamente tratta the poem in the vernacular of 1930 entitled "Discurzu to Carnalavari. With the recovery of the Carnival tradition is to also pay tribute to the memory of Nice Garro, author of the poem edited by his son Joseph Garr. "Today - Garro writes - after a little more than half a century, little or nothing remains of that ancient world that characterizes the daily life of past generations. Not without regret we must realize that time is definitely waned. Era done in many ways of deprivation and hardship, but also of belonging and aggregation, which had the extraordinary power to animate the life of a village and give meaning to everyday life wretched. The evolution of time has given us un relativo benessere materiale, ma nello stesso tempo ha cancellato tradizioni e costumi che avevano un'intrinseca valenza umana e culturale di cui tutti avvertiamo oggi la mancanza, ma che forse non riusciremo più a far rivivere”.

Il programma 2011 della manifestazione, organizzata dall'Associazione Culturale Eleutherìa e dalla Comunità di San Costantino, con il patrocinio del Comune di Briatico, prevede per martedì 8 marzo, alle ore 19.00 il “Processu a Carnalavari”, alle 20.00 il corteo funebre goliardico, alle ore 21.00 l'incendio del fantoccio carnascialesco e successivamente, a chiusura del rituale, il cosiddetto “ricunzulo”, con salsicce, vino e tarantelle for all.

Franco Vallone

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San Gregorio of Hippo "Giant"

Pro Loco di San Gregorio of Hippo (VV) has for Sunday, March 13, 2011 1st Meeting of the Giants "Giants" in St. Gregory of Hippo Piazza Duomo 14.30.

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the rivers overflow, extensive damage to the Navy Briatico

L in history, this kind of story, now in the Vibo Valentia province is repeated too often. Once again the Navy Briatico is completely devastated by the destructive fury of the water in rivers, even bad weather emergency for the country bordering the coast of the gods. Due to the heavy rain of the two rivers Briatico, Murri and Spataro, have suddenly swollen and are overflown in several places, creating dangerous flooding. In particular, substantial damages have been recorded at the fishing village of Rocchetta where some boats were dragged into the sea by the fury of the water. Completely isolated for several hours, the whole area of \u200b\u200bsea between the two rivers, where among other things, there are several restaurants, beaches and many kiosks. Many of those who registered the inconvenience was in the area and the many fishermen who have tried marine della Rocchetta, in pouring rain, to secure their boats literally in the grip of raging waters. Difficulty advancing in the mud and the mud to the knees, the fishermen have also tried to build a makeshift barrier using several bags of sand. Present on the premises of the village mayor, Frank Prestia, and many other local authorities, the men of the Civil Defense Regional and Provincial Vibo Valentia, alerted directly by the headquarters of Germaneto, two teams of Firefighters, Police and Traffic Police of Briatico.

A large bulldozer, coordinated movements of men in civil protection, has tried to solve the impending problems first by removing the small number of debris that blocked the bridge over the broad stream Murri, just near the mouth. The debris, earth, sand and mud into the sea has created a unpublished isthmus, a narrow strip of land more than a hundred meters long. For as reported by one of the old fishermen's marina "in living memory had never seen anything like it." Truly apocalyptic scene occurred in the eyes of many citizens rushed to Rocchetta, when the water retreated, it left more than a foot of mud and a truly enormous mass of debris of all sorts, logs, stones and even carcasses of numerous household appliances .

Franco Vallone

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milleproroghe: NEWS' TREATMENT OF INTEREST NOTARIAL

The decree milleproroghe - December 29, 2010 No Dl 225 - "Extensions of deadlines set by laws and emergency tax and business support and families" was converted into law February 26, 2011, No 10 (OJ No 47, 26.02.2011 - Suppl. Ordinario n.53).

Here are the main new features of interest notary

A) COMPANY 'ESTABLISHED BY MUNICIPALITIES WITH POPULATION LESS THAN 30,000

UNDER

art. 1, paragraph 43,

'For the purposes of Article 14, paragraph 2, of Decree-Law May 31, 2010, No 78, with amendments, into law July 30, 2010, No 122, paragraph 32 of Article 14, the words "Not later than December 31, 2011" shall be substituted the following: "By December 31, 2013 and, after the second period, the following quote:" The provisions referred to second sentence shall not apply to municipalities with populations up to 30,000 inhabitants in the event that companies already in existence: a) have, at December 31, 2013, the budget in utile negli ultimi tre esercizi; b) non abbiano subìto, nei precedenti esercizi, riduzioni di capitale conseguenti a perdite di bilancio; c) non abbiano subìto, nei precedenti esercizi, perdite di bilancio in conseguenza delle quali il comune sia stato gravato dell’obbligo di procedere al ripiano delle perdite medesime”».

Viene sostituito il comma 117 dell’art. 1 della legge 13 dicembre 2010, n. 220 (legge di stabilità 2011).

L’art. 14, comma 32, del d.l. 78/2010, è la disposizione che ha sancito il divieto ai Comuni sotto i 30.000 abitanti di forming companies or holdings in companies ("Subject to the provisions of art. 3, paragraphs 27, 28 and 29 of Law 24 December 2007, No. 244, the municipalities with a population less than 30,000 inhabitants can not create companies . By December 31, 2011 the municipalities put into liquidation companies already in existence at the date of entry into force of this decree, or give them equity. The provisions in the second period does not apply to municipalities with populations up to 30,000 inhabitants in If the companies already in the budget have had a profit in the last three years. The provision under this subparagraph shall not apply to companies with share paritaria ovvero con partecipazione proporzionale al numero degli abitanti, costituite da più comuni la cui popolazione complessiva superi i 30.000 abitanti; i comuni con popolazione compresa tra 30.000 e 50.000 abitanti possono detenere la partecipazione di una sola società; entro il 31 dicembre 2011 i predetti comuni mettono in liquidazione le altre società già costituite. Con decreto del Ministro per i rapporti con le regioni e per la coesione territoriale, di concerto con i Ministri dell’economia e delle finanze e per le riforme per il federalismo, da emanare entro novanta giorni dalla data di entrata in vigore della legge di conversione del presente decreto, sono determinate le modalità attuative del presente comma nonché ulteriori ipotesi exclusion from its scope ").

The modification involves the extension of time within which such shares should be sold or liquidated by 31 December 2011 to 31 December 2013 and expands the series in which that prohibition (and consequently the requirement disposal) shall not apply to companies already in that is that:

a) have the budget to 31 December 2013 in profit over the last three years;

b) have not been in previous exercises, reduction of capital resulting from loss of balance;

c) have not been in previous years, budget losses that have forced the municipality to proceed with the same offset losses.

Please note that the last time it was proposed many times the problem of legitimacy for municipalities with fewer than 30,000 inhabitants to establish a company, given the ambiguous expression contained in the above-mentioned rule: "Subject to the provisions of art. 3, paragraphs 27, 28 and 29 of the Law of 24 December 2007, n. 244.

(On:

Question No. 125-2010 / I, Limits to participation of municipalities with fewer than 30,000 people in society, ext. Ruotolo, on CNN News, 16 June 2010;

Question No 195-2010 / I, Prohibition for municipalities under 30,000 inhabitants to establish or participate in society and community pharmacies, ext. Ruotolo, on CNN News, 15 December 2010;

Two decisions on the Court of Auditors, respectively sect. Liguria and sect. Lombardia, can be found on the site www.dirittodeiservizipubblici.it .

B) TERM EXTENSION CASE PHANTOM

UNDER

art. 2, para 5-bis

The end of 31 December 2010 under Article 19, paragraphs 8, 9 and 10 of Decree-Law May 31, 2010, No 78, with amendments, into law July 30, 2010, No 122 shall be postponed until April 30, 2011 .

Consequently, given the mass of the awarding of rent alleged, the agency shall notify the land acts of attribution of that income by displaying all ' Praetorian register of municipalities where the properties are located. Posting of the future shall be given in a press release to be published in the Official Gazette, the website of the land, as well as at the provincial offices and the municipalities concerned. After sixty days from the date of publication in the Official Journal of the press, of periods of time for bringing an action before the competent Provincial Tax Commission. Notwithstanding the provisions in force, the cadastral income assumed and that subsequently declared as an annuity proposal or given as cadastral ultimately result in tax consequences since their entry in the register, with effect from 1 January 2007, unless the contrary is proved to demonstrate, when of self-defense, a different effect. Taxes, and local / fees, commensurate with the tax base determined by reference to the cadastral income alleged, are paid as an advance and subject to compensation. The procedures for the allocation of income also apply to alleged undeclared property in land, identified under Article 19, paragraph 7, of Decree-Law May 31, 2010, No 78, with amendments, into law July 30, 2010, No 122 with effect from May 2, 2011.

In essence, the deadline for updating the cadastral data in the aforementioned art.19, is further postponed to April 30, 2011 .

The provision for the deferral is inserted into body art. 2 relating to "onerous extensions of deadlines."

The new forecast it introduces a system of notification of the alleged acts of attribution of income, justified "given the mass of the awarding.

The cadastral and alleged that subsequently declared as an annuity proposal attributed as an annuity or register final, by express provision of law, tax effects since their inclusion in a registry, with effect from 1 January 2007, unless the contrary is proved to demonstrate, in the self-defense, a different effect.

The new procedure will also apply, "with effect from May 2, 2011," even in the case of buildings not included in the lists formed by the Agency declared the area in accordance with Article 2, paragraph 36 of dln262 / 2006 (with amendments into law n.286/2006).

C) ADVANTAGE FOR THE TRANSFER OF PROPERTY INCLUDED IN THE DETAILED PLAN: INCREASE OF 5 TO 8 YEARS TO FINISH CONSTRUCTION

UNDER

Art.2 paragraph 23.

The term of five years referred to in Article 1, paragraph 25 of the Law of 24 December 2007, n. 244, is extended by three years. Article 1, paragraph 28 of the Law of 24 December 2007, n. 244, the benchmark of documents drawn up, of legal documents issued or published and private documents authenticated to which the provisions of paragraphs 25, 26 and 27 of Article 1 of Law December 24, 2007, No 244, from 2005. At its burden, estimated at € 1 million from 2011, for by a corresponding reduction of the allocation of special fund in the current account in writing for the purposes of budget triennale 2011-2013, nell’ambito del programma “Fondi di riserva e speciali” della missione “Fondi da ripartire” dello stato di previsione del Ministero dell’economia e delle finanze per l’anno 2011, allo scopo parzialmente utilizzando l’accantonamento relativo al Ministero dell’economia e delle finanze.

L'art.1 della tariffa parte prima allegata al d.p.r. n. 131/1986 prevedeva l'applicazione dell'aliquota dell'1% (anziché l'ordinaria misura dell'8%) " Se il  trasferimento ha per oggetto immobili compresi in piani urbanistici particolareggiati  diretti all'attuazione dei programmi di edilizia residenziale comunque denominati, a  condizione che l'intervento cui è finalizzato il trasferimento venga completato entro  cinque anni dalla stipula dell'atto.

I l termine di cinque anni ora è stato portato ad otto anni.

Si tratta di un provvedimento volto a favorire il settore delle imprese edili duramente messo alla prova dall'attuale congiuntura economica.

Dai primi commenti la "Extension" is an extension to regime of that period and then would apply to cases pending at the date of entry into force of the law of conversion (February 27, 2011) and to future cases.

The wording of the first period of that paragraph 23 does not define the acts which have in fact available until after February 27, 2011, but can also apply to pending proceedings before the deadline provided for the building.

The second sentence of that paragraph 23 provides that the term of reference of public documents formati, degli atti giudiziari pubblicati o emanati e delle scritture private autenticate di cui “all’art. 1, comma 28 della legge n. 244/2007 (…) decorre dall’anno 2005 ”.
Il termine in parola, menzionato al predetto comma 28, si sostanzia nella data di entrata di vigore della legge, ovverosia il 1° gennaio 2008.

Pertanto, l’effetto determinato dalla disposizione del secondo periodo è che dal 1° gennaio 2005 (anziché dal 1° gennaio 2008), alle fattispecie di cui sopra (escluse le scritture private non autenticate presentate per la registrazione, menzionate nel comma 28, ma non richiamate nella formulazione del secondo periodo) si applicano i commi 25, 26 e 27 dell’art. 1 della legge n. 244/2007.
Quindi sembrerebbe applicarsi imposta di registro all'1% ( condizionata al completamento del piano) e ipotecaria al 3% ( a prescindere dal completamento del piano) ,  ogni qual volta vi sia la presenza  oggettiva dei requisiti succitati  e senza necessità di opzione in tal senso.
Conseguentemente   è   abrogata la disciplina dei piani urbanistici particolareggiati cd. Bersani referred to in paragraph 15 of Article. 36 of DL 223/2006, converted with amendments by Law No 248/2006.

The scope of this provision would have a significant-if properly understood, given the three different disciplinary regimes that have occurred over time:

a) that the law n.383/2001;
b) that the said paragraph of Article 15 .36 (so-called Bersani)
c) that the law n.244/2007.
Indeed, the rule would give a side-by-the possibility of those persons who could not enjoy the discipline in the past to the more stringent requirements laid to request a refund from the registry routinely paid in lieu dell'aliquota 1 percent (think of the possibility of pup authorities must be excluded because of the limited scope of Article 15 paragraph. 36 above).
other hand, it might be possible recovery of a mortgage in the amount of 3 percent ( a manner to be determined), for cases still ongoing and whose acts were subjected to tax at standard rates, as well as the extension for them the term of eight years.

Studies on the National Council of Notaries:


Studio No 64-2007 / T , ext. Pischetola, Setting residual application of the fiscal benefits provided for transfers of property in pup;
Studio No 2/2001/T , ext. Petrelli, Support for the purchase of properties in order to use the structure built;
Studio No 1/2002/T, Law December 28, 2001, No 448 "Provisions for the formation of the annual budget and multi-state - the Finance Act 2002
Studio No 18-2008 / T The tax transfers of property included in the detailed urban plans )

D) ; MEDIATION (CONCILIATION) CIVIL

UNDER

Art 2, para 16-Ii

    The period referred to in Article 24, paragraph 1, of Legislative Decree 4 March 2010, No 28, and 'extended by twelve months, limited to disputes relating to condominium and damages resulting from the movement of vehicles and boats      

   The   dl 28/2010 introduces a unified framework of mediation / conciliation civil.     

     Article 5 provides for certain matters, the obligation to bring        
    the mediation process before    
         appeal to the authorities Judicial ("Binding mediation").    

    The materials in question are:       condo, property rights, division, inheritance, family agreements, lease, loan, rental companies, for damages arising from the use Vehicle and vessels from liability 'medical and defamation by the press or other means of advertising' contracts, insurance, banking and financial services.    

   The dl 28/2010 Article 24, paragraph 1 provides for the entry into force of mandatory mediation March 20, 2011    (twelve months from the date of entry into force of this Decree).  

   The l. 10/2011 has extended the deadline back to March 20, 2011 for disputes concerning:   

   a)     condominium;   

       b) damages resulting from the movement of vehicles and boats.           

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The literary history of Albanian and Santa Sofia

L to linguistic and literary history of the Albanian minority has unique features compared to others. The
relationship with those in Albania and a significant contribution to the birth of written language and the Albanian literature. The
arbëreshë have maintained strong and maintain an ideal relationship with the language and their traditional costumes.

"Is she a vain curiosity to inquire into the origins of nations? She is superfluous erudition to know how the character and habits of 'the various peoples of the world question the value of similar jobs is to walk with great strides towards barbarism. In fact, the study
best that man can do, it's not in 'examination of' customs.
But if they are their own, or aliens, is considered worthy of him who wisely thinks: what is alien is not the character of 'man, the animal being attacked as imitation, but that h' is its own form is the true idea of \u200b\u200bthe development of power to him .

The feeling of belonging to a linguistic community was cemented first and foremost by the religious community. The linguistic and literary tradition
arbëreshë first and then struggles intertwined with the history of the Albanian language in which jealously guards the old array.
There is no hierarchical relationship between the language spoken by the people and the common use arbëreshë in Albania they have the same origin.
More than a relationship between them, we must speak of parallel and equal Lungu, which develop differently because it was divided for a long period, characterized by particular aspects of place, social organization, economic and legal.
Literature arbëreshe spread in the sixteenth century with the translation from the Albanian Christian Doctrine of the Jesuit Ladesma. From the seventeenth to the eighteenth century
we observe a decay of the cultural and intellectual life in the communities arbëreshe, returning to its ancient beginnings to the Church on, who became interested in the history of the motherland, logging data, facts, evidence of folklore and traditions , including customs and traditions.
other major change is the flowering of popular poetry in a religious form which, while having little arty, it became widespread to the point of being essential guide. The presence of secular history
arbëreshë in Southern Italy (the most numerous ethnic minority) had a significant landmark since 1733 in the College of St. Benedict Ullano, made at the suggestion of Rodotà and arranged by Pope Clement XII of the House of Corsini.
It is worth noting the contribution made to literary education arbëreshe Corsini by the College moved to its new location in San Demetrio Corone Sant'Adriano in 1794, when residents did not understand, however, the people suddenly the actual function to the point that was repeatedly looted and burned.
The deus ex machina of this visionary project was supported by the perpetrators Pasquale Baffi, Francesco Bugliari Bishop from Santa Sophia of Epirus, and by Bishop Domenico Frascineto Bellusci, all inspired by the action of renewal undertaken by cultural and institutional environments in inteltettuali Neapolitan the mustache has been the ultimate expression culturalesino to 1799, the year of his martyrdom. The eminent scholar
arbëreshë left to the legacy of a privileged position in the Italian Risorgimento-political movements of which the prosecutors were worthy Pasquale Scura, Louise Jura, Domenico Mauro, Agesilaus Milan Attanasio Dramis and Francesco Crispi.
Pasquale Baffi, ka Sen Sofia, decisive man, brought out the young Italian-Albanian literature from restricted areas of the province, part of a wider European circuit, whose premises allowed to build, completing the course in intellectual writers such as: Girolamo De Rada , Francesco Antonio Santori, Vincenzo Dorsa, Angelo Basile, Giuseppe Serembe, Luigi Petri, Vincenzo Stratigò, Nociti Angelo Giuseppe, Antonio Argondizza, Bernardo Bilotta, Demetrio Chidester, Peter de Camodeca Coronei, Giuseppe De Rada, Ribecco Agostino, Salvatore Braile, Cosmo Serembe , Capparelli Orazio, Domenico Antonio Marchese, Michael Marchi, all trained in the School of Sant'Adriano; place culturally evolutionary strategy according to the canons and the thought of Sofiota, for which he has found the inspiration to offer the Albanian culture valid certainties.

Arch Atanasio Pizzi

Can I Make My Pubes Soft

RURAL PROPERTY TAX: THE HEARING ROOM OF THE DIRECTOR OF LAND

On February 22, 2011 was held at the VI Commission Finance of the House of Representatives hearing with the Director of Planning, Gabriella Alemanno, on the tax treatment of farm buildings.

In summary these are the contents of the report .

The existing provisions distinguish farm buildings into two categories:

- real estate for residential purposes;

- the properties associated with the provision of agricultural equipment to a destination other than housing.

The original rules exclude, explicitly, the obligation to declare the farm buildings to the urban construction land. So in the past, the farm buildings were only counted the Land Registry, without specifying their actual intended use and without the award of a pension.

Their economic and fiscal impact was as falling in the "cadastral income" of the land that made up the farm.

Given the difficulty and expense of resources of field offices, are needed to verify the rural character of the buildings, the Legislature was urged to launch a reform aimed at defining the criteria for recognition character of rural buildings.

The main statutory provisions are contained in the farm buildings. 9 DL 30 December 1993 557, ratified with amendments by Law February 26, 1994, No 133.

Assume also particular relevance, in the land, the provisions given by the DPR March 23, 1998, No 139 (issued on reviewing the criteria for stacking of farm buildings) and the implementing decree of the Minister of Finance January 2, 1998, No 28.

The Ministerial Decree has established for the development use rural land called the update "DOCFA" provided for all civilian buildings.

Therefore lodgings can be attributed to one of the typical categories of residential buildings (Class "A / 2") or economic (category "A / 3) in a way completely independent of the fact that the ' dwelling is used by a farmer.

The only limit on rural housing is enshrined in paragraph 3, letter e) which states: "The buildings for residential purposes, which have the characteristics of urban housing units in categories A / 1 [type of housing estate], and A / 8 [houses villas] or luxury features provided Decree of the Minister of Public Works ... August 2, 1969, however, can not be recognized sites ".

The class is part of a specific category of rural A/6-abitazioni, "but this is used, the estimator in terms of land-only in the presence of specific indicators (now very rare and anachronistic ed) , as the absence of corridors, lack of toilets inside the housing, trim and flooring of a lower quality than those of their housing.

It follows that the different types of buildings belonging to other categories of group A can of itself satisfy the requirements of rurality.

buildings instrumental is instead assigned the category most appropriate land located between those of class groups of ordinary (category C) or special (category D) based on specific characteristics (texture, presence of plants, etc.)..

The DL 1 October 2007, No 159, enacted with amendments, by. 1 of L. November 29, 2007, No 222, to streamline the current regulations on the topic in question, introduced Article 42-bis (Rural Buildings) that he has "rewritten" the paragraphs 3 and 3-bis of Article. 9 of the Decree n . 557 of 1993, supplemented later by Article 1, paragraph 275, the L. December 24, 2007, No 244.

on buildings for residential use, the new law has changed the concept of "possession" of the property for residential use, replacing it with "use", even for occasional periods , for the purpose of the farm and beyond the concepts of residence, primary residence or stay.

The same article 42-bis, moreover, has further clarified that the persons using the 'property as a residence - as holders of rights in rem, tenants or soci o amministratori di società agricole - devono rivestire la qualifica di imprenditore agricolo ed essere iscritti nel registro delle imprese di cui all’articolo 8 della legge 29 dicembre 1993, n. 580.

Inoltre, sono state esplicitamente introdotte altre specifiche tipologie di immobili riconoscibili come rurali e, precisamente,  quelli utilizzati: 

• dalle persone addette all’attività di alpeggio in zona di montagna;

• per uso di ufficio dell’azienda agricola;

• handling, processing, preservation, enhancement or

marketing of agricultural products, although made by

cooperatives and associations referred to in Article , 1, paragraph 2 of Decree

legislative May 18, 2001, No 228;

• for farming in farmstead.

Another important innovation introduced by the above rule is a reference to Article 2135 of the Civil Code concerning the definition of a farmer's property for use other than residential, in order to identify the type of use which permits the recognition of rural tax base.

Now a particularly critical situation has arisen from some decisions of the Supreme Court for placing the local property taxes (hereafter ICI) of farm buildings.

That criticism seemed definitivamente risolta dal comma 1-bis dell’art. 23 del decreto legge 30 dicembre 2008, n. 207  (aggiunto dalla legge di conversione 27 febbraio 2009, n. 14) il quale ha stabilito, in via interpretativa, che, ai fini dell’assoggettamento alla citata imposta, “non si considerano  fabbricati le unità immobiliari, anche iscritte o iscrivibili nel catasto fabbricati, per le quali ricorrono

i requisiti di ruralità di cui all’ articolo 9 del decreto-legge 30 dicembre 1993, n. 557” .

Ma anche successivamente all’emanazione di tale Normally, however, recent rulings by the Court of Cassation (Supreme Court for rulings, the United Sections, No. 18565 and No. 18570, both dated August 21, 2009) have confirmed an approach that, with reference to the current land practices, reveals differences of interpretation concerning the subjection of farm buildings for ICI.

in its judgments (all pronounced with regard to the exemption of farm buildings by 'ICI), it is claimed that the houses recognized as rural and buildings used in agriculture are not subject to only if they are classified, in the land acts, respectively, in categories A / 6 (Rural Residential-type) and D/10 (manufactured for production functions related to agricultural activities) .

The authorities cited above has gradually consolidated: Recent rulings by the Supreme Court, Tax Section (from No. 14967 to No. 15048, filed June 22, 2010), shall conform to the criteria set forth in previously by the same court in the United Sections, by making the exemption from payment of ICI buildings in categories A / 6 and D/10.

The Agency, on various occasions, stressed (against the orientation of the Supreme Court) that the conditions necessary and sufficient for the recognition of the rurality of a property must meet the conditions mentioned in Article 9, paragraphs 3 and 3-bis of Decree Law No 557 of 1993 and are completely independent from the class register assigned to the same property.

Acoustiic Solutions 15 Inch Lcd

Jobs extracapitolato up first home: apply 4%

Revenue Agency with the Resolution 22 of 22 febbraio 2010   ha fornito chiarimenti sulle aliquote Iva da applicare alle cosiddette migliorie o opere extracapitolato, richieste dai futuri proprietari degli immobili.

La risoluzione risponde ad un interpello, in cui era stata richiesta la corretta aliquota applicabile nell'ambito di lavori di costruzione commissionati a terzi da una cooperativa edilizia a proprietà divisa, mentre i lavori di miglioramento erano stati direttamente appaltati da un socio in possesso dei requisiti "prima casa".

L'Agenzia ha precisato che in linea generale il regime agevolato spetta nelle sole ipotesi di contratti di appalto aventi ad oggetto la realizzazione " ex novo " di fabbricati a destinazione abitativa non di lusso.

Tuttavia anche in questo caso, considerato che il socio che richiede le migliorie è in possesso dei requisiti per fruire dell’agevolazione prima casa, si ritiene che alle relative prestazioni torni applicabile l’aliquota del 4 per cento (prima casa), ai sensi del richiamato n. 39) della Tabella A, parte seconda, allegata al DPR n. 633 del 1972.

Infatti, non si tratta di prestazioni autonome, seppur rese nei confronti di un soggetto diverso dal committente principale, ma bensì  inquadrabili  in the process of constructing the building, and which concern the inclusion of particular materials or design features intended to ensure better functionality of the accommodation.

This conclusion is supported, inter alia, the Circular No. 219 / E of 30 November 2000, which recognized the attributable VAT rate of 4 per cent in relation to the work of extension of buildings already built or under construction, assuming that the principal is an individual in possession requirements of the "first home".