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CTP Lecce: Legal fees a carico dell'esattore se la cartella arriva in ritardo.

Judgement Tax Commission of Lecce

Equitalia sentenced to pay legal fees for having served a folder for payment after the deadline.
The decision of the Tax Commission is the signal to the collection agencies for failing to act and comply with the terms superficiliatà decadenziali.

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Finanziaria 2010: Previste detrazioni del 36 % e IVA al 10 % su le ristrutturazioni

Expected in financial 2010, the extension of the tax credit of 36% for the costs of building renovations from 2010 through 2012.

The deduction refers to the unit housing and is calculated on a maximum spending limit equal to 48 thousand Euros to be divided in ten years, specific benefits for taxpayers aged 75 and 80 who can split the deduction, respectively, in five or three annual installments.

Application of the reduced VAT of 10% of all maintenance becomes permanent and extraordinary for the recovery of heritage buildings.

With the new Budget will have special discounts for the purchase of property in which they were carried out restoration and conservation and rehabilitation of building renovation, spanning the whole building.

The new measure will be expected to cost 324 million in 2012 and 743 million in both 2013 and 2014

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Immobili: L'assenza dell'attestato di certificazione energetica legittima la risoluzione del contratto e il risarcimento danni

The much-discussed energy performance certificate (ACE) the property became mandatory on 1 July and must be delivered to buyers by sellers of real estate at the time of the deed or by agreement between the parties, later.

So in addition to planning permission and certificate of habitability, the ' energy performance certificate is one of those documents, relating to the ownership and use of the property that the Article 1477 of the Civil Code, the seller must deliver to the buyer.

Let us now a problem: if the energy performance certificate is not issued, the sale is valid?
the feelings of the articles of the Civil Code 1477-1453-1455 sale is not invalid but however, the buyer has the right to rescind the contract for default of the seller as the primary interest of a purchaser of property has come into possession of a good that is lawful in energy efficiency.

So if this new document (ACE) is released not only the buyer has the right to price paid , but can also ask for compensation for damages both type assets, consisting of interest negative (costs related to lost time, displacement, loss of any benefit from other negotiations) by the interest and positive (benefits that would have been achieved and the damage that would have been avoided had it not been put in place by the other party the event of impediments ratio), which non-pecuniary (moral damage for example).

What's interesting estate agents as well as the builder of the apartment as the case may accept an interpretation of Extensive art. 15, paragraph 7 of Decree 192 of 2005, although he can be considered one of the parties responsible and subject to an administrative fine ranging from 5,000 to 30,000 €.

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Multe: E' valilda la multa anche senza la taratura periodica.

It should stop at the Red! Beware
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Supreme Court: Judgement of September 14, 2009, No 19775

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Immobili: Rogiti più semplici con la prescrizione ridotta da 10 a 3 anni.

The decision of the Revenue makes more strict time control.

In its own way is a small revolution that will breathe a sigh of great relief to hundreds of thousands of Italians, who from now on, every time you make a deed, should not longer remain in suspense in doubt of being pinched by the tax authorities on ex-post statements smaller than the real value of the property sold. How to interpret otherwise, in practical effect, the decision of the Revenue that the circular of May 21, 2009 257e, accepting the directions of the Supreme Court, considered no longer applicable to the ordinary ten-year limitation, accepting that only three of the shortest years. In this way we not only halved the time limit for recovery of stamp duty, mortgage and land transfer of buildings with no income.
The decision is likely to have practical effects in particular for buildings that are registered to register with attribuzione di rendita, ovvero quelli che si prestano alla valutazione automatica. In questo caso l'acquirente doveva farne espressa richiesta al momento della compravendita e successivamente allegare un'apposita istanza all'Agenzia del Territorio al momento della voltura.
In caso di differenze tra il valore catastale e quello dichiarato l'amministrazione finanziaria d'ora in poi avrà tre anni di tempo per esigere la differenza contributiva. Fonte: Sole24ore

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Tributario: CASSAZIONE "I NOTAI PAGANO L'IRAP"

Sentenza della Corte di Cassazione del 20 luglio 2009, n. 16855.

Secondo l'ultima pronuncia della Suprema Corte si è stabilito che i notai sono assoggettati all'IRAP, nonstante l'esercizio delle pubbliche funzioni attribuite dalla legge imponga loro di servirsi di personale qualificato.

Approfondimenti: Sito internet Camera Tributaria di Lecce

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Commercialista: Modello 730/2009: come ridurre l'acconto di novembre

Scade alla fine del mese l'opzione per utoridurre l'acconto irpef.

Puntualmente a novembre dovrà esser versata la seconda rata di acconto IRPEF. Per contenere la "spesa" è possibile diminuire l'importo da versare o addirittura azzaerarlo.
Per tutti coloro che hanno presentato il modello 730/2009 i tempi sono stretti, in quanto per poter sfruttare tale uscita di sicurezza è necessario presentare al proprio datore di lavoro o ente pensionistico, che effettuerà il prelievo di quanto riportato in 730 / 3, a declaration by 30 September 2009.

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Parte il pregetto "Consulenza Legale On Line vers. BLOG"

Part of the new driven project "Consultancy LegaleOnLine vers. Blog".
Our team will use this blog to explore the dynamics and legal aspects of the legal world.
News, events, information from the world of law will be constantly posted and discussed in this blog.

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I read about a national contest on environmental sustainability

Interessante! Ho sentito di un concorso che unisce l'arte, la progettazione e la sostenibilità ambientale. Credo si chiami Ecohousing-art. per quello che ne so interessa architetti, designer e ingegneri e si conclude, oltre che con la premiazione dei vincitori, con una mostra. Qualcuno ne sà di più?