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Supreme Court: even the tax evader has the right to legal aid

The Fourth Criminal Chamber of the Supreme Court (Judgement No. 40589/2009) has established that tax evasion does not clear in itself 'The right to free legal aid. The Judges of Palazzaccio showed that the same Court, in a case where the applicant had been convicted of crimes relating to tax evasion, had already stated that it is unlawful revocation of legal aid for an offense not willing impediment, "on the simple assumption that the applicant has been previously convicted of an offense on evasion of value added, since, even after the entry into force of DPR 115 of 2002, the ratio of exclusion is the subject of the proceedings related to crimes for which legal aid is sought. " According to a correct interpretation of Article. 91 - Court says - "must therefore conclude that the exclusion of legal aid involved only if the applicant for the crime impediment appears suspect or defendant in the proceedings under which the benefit was needed. "
(Date: 29/10/2009 9.00.00 - Author: Cristina Matricardi ) ->

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Taxes: clarification by the Inland Revenue on Tremonti ter

In a circular issued by the Inland Revenue has provided clarification in relation to tax rebates for businesses that invest recognized with the Tremonti-ter. The agevolazine provides tax relief from the business income of an amount equal to 50% of the value of the investments made from 1 July 2009 to 30 June 2010 in new machinery and equipment. In the circular
Agency ( downloadable here) identifies the areas of application assistance, the characteristics of goods facilitating it, the mode 'of use of the tax relief and the grounds for revocation of the benefit. According to the Agency may take advantage of the tax relief regardless of the operating result achieved by the company.
(Date: 29/10/2009 9.00.00 - Author: Roberto Cataldi)

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Constitutional Court Judgement No 238/2009 - VAT ON ILLEGAL TIA

E 'VAT ON ILLEGAL TIA (EX TARSU).

The important sentence states that the rate of environmental hygiene (TIA) is not subject to VAT.
E 'dells this decision the Constitutional Court reached the decision n. 238/2009, which ordered the cancellation of the rule had imposed VAT on the TIA, a former TARSU (excise tax municipal solid waste), because even the TIA is already a tax.

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The decision of the Look - Lodo Alfano unconstitutional. The rules of the remedial decree

CONSTITUTIONAL COURT PRESS Oct. 7, 2009

The Constitutional Court, ruling on questions of constitutionality raised by the orders No. No 397/08 and 398/08 of the Court of Milan and No 9 / 09 of the GIP of the Rome Court declared the constitutional illegitimacy of article. 1 of Law July 23, 2008, No 124 for violation of Articles 3 and 138 of the Constitution.

He also said rejecting questions of the constitutionality of that provision proposed by the GIP the Court of Rome.

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crisis: tax shelter, energy, court of auditors. Decree Law, the consolidated text, 03.08.2009 No. 103

enlarged the scope of the so-called tax shelter. The
previosne is contained in Decree-Law No 103, convents into law, contains certain provisions of the remedial decree anti-crisis (DL 103/2009).

Among the new features include:
the anticipation of the dies ad quem to the December 15, 2009 (instead of April 15, 2010) and the extension of benefits, rewards for those who decide to return the funds.

text of Decree-law 3 August 2009, n. 103
Text of decree-law August 3, 2009, No 103 (Official Gazette - General Series - No. 179 of August 4, 2009), coordinated with conversion law Oct. 3, 2009, No 141 (in this same Official Gazette of the page. 1), containing the "remedial provisions of Decree-Law No crisis 78, 2009. "
(OJ No 230 of 03.10.2009)
Note: The consolidated text published here 'was prepared by the Ministry of Justice, pursuant to art. 11, paragraph 1 of the consolidated text of the provisions on the promulgation of laws, decrees sull'emanazione of the President of the Republic and the official publications of the Italian Republic, approved by Presidential Decree 28 December 1985, n. 1092, as well as' art. 10, paragraphs 2 and 3 of the consolidated text for the sole purpose of facilitating the reading of both provisions of decree-law, supplemented by changes to the law of conversion, modified, or that those mentioned in the decree, transcribed in the notes. Remain the same value and effectiveness of legislative changes to the law here riportati.Le conversion characters are printed with corsivi.Tali changes on the video are among the signs (...) Under Article. 15, paragraph 5 of the Law of 23 August 1988, No 400 (discipline of the 'Government and order of the Presidency of the Council of Ministers), the amendments made by the conversion law, effective on the day following its publication.

Art 1.Modificazioni to Decree-Law of 1 July 2009, No 78
1. Decree-Law of 1 July 2009, n. 78 converted, ((with amendments by Law of 3 August 2009, n. 102)) are supplemented with the following modifications: a) Article 4:1) paragraph 1 and 'replaced by the following:
((1. )) The Council of Ministers, upon proposal of the Minister of Economic Development, in consultation with the Minister of Infrastructure and Transport, Minister of the Environment, Land and Sea and the Minister for the simplification of legislation, identify interventions on transmission and distribution, as well as' in agreement with the regions and autonomous provinces concerned, the measures relating to production energy, to be achieved largely or entirely with private capital, which they use for particular reasons of urgency with regard to socio-economic development and to be carried out with extraordinary powers and means. '
2) paragraph 3 and' replaced by the following:
((3.)) Each Commissioner, in consultation with local authorities concerned shall issue the acts and measures, as well as 'care of all activities', the responsibility of government that have not complied with the terms of the law or those more 'short, though at least half', as may be prescribed by the Commissioner himself notwithstanding, necessary authorization and the actual implementation of interventions, while respecting Community provisions, where necessary using the powers of relief and exemption under Article 20, paragraph 4, of Decree Law of November 29, 2008, No 185, ratified with amendments by Law 28 January 2009, No 2. '
3) the third sentence of paragraph 4-c, the words:' The CEO 'to' and 'appointed' is replaced by the following: 'It appointed a'
((b ) Article 13-bis: 1) in paragraph 3, after the word "court" contains the following: "civil, administrative or tax" Esono added at the end, the following words: ', with the exception of cases on the date of entry into force the law of conversion of this decree, it 'involves the reporting obligation under Article 41 of Legislative Decree 21 November 2007, No 231, relative to returns or for the regularization are aimed at determining the effects referred to in paragraph 4, second sentence ", 2) in paragraph 4, the second term and 'replaced by the following:" Without the above, and for' effectiveness of the above, the actual payment of tax, which results in regard to exclusion of criminal 'criminal, only to return and the regularization of this article, the application of the provision already referred to' the current Article 8, paragraph 6, letter c) of the Law of 27 December 2002, n. 289, and subsequent modifications; maintains the repeal of Article 2623 of the Civil Code provided in Article 34 of Law 28 December 2005, n. 262 '3) in paragraph 6, the words "April 15, 2010" shall be replaced by "15 December 2009", 4) after paragraph 7 and' included the following: "7-bis. They can make the return or regularization ALSO 'foreign subsidiaries related businesses provided for in Articles 167 and 168 of the Consolidated Income Tax Code, by Decree of the President of the Republic on 22 December 1986, no 917, as amended. In this case, the effects of the return or regularization are produced on the part of participants to the amounts of activity 'returned or regularized. In the same limitations do not apply the provisions of Articles 167 and 168 of that text only in relation to income earned by the foreign entity involved in the tax years closed as of December 31, 2008 ')) c) Article 17: 1) the first three periods in paragraph 30-b are replaced by the following: "The prosecutor of the Court of Auditors may start business' for the purpose of investigating the loss of revenue in the face of concrete, individual reports of damage without prejudice to the case directly sanctioned by law. The prosecutor of the Court of Auditors to have an action for damages to the image only in the cases and manner provided for in Article 7 of Law of 27 March 2001, n. 97. To this last end, the course of the limitation period referred to in paragraph 2 of Article 1 of Law January 14, 1994, No 20, and 'suspended until the conclusion of criminal proceedings. ", 2) in paragraph 30-c, letter a), after the words" preventive supervision of legality' 'shall be inserted the following: "and for the profiles considered exercise of control. "
Art 2.No later in force
1. This Decree shall enter into force on the day following its publication in the Official Gazette of the Italian Republic and will be 'presented to both Houses for the conversion into law.