when compiling the framework of RE Model SOLE 2010 PF, should pay attention to new regulations and interpretive recently attended. Under the first aspect, detect changes in the cost of meals and lodging, for which 2009 was the first year of application of the deduction to 75% introduced by Law 112/2008 (which became Law 133/2008).
As for official clarifications, it is reminiscent of those made by the CIRC. Inland Revenue 23/06/2010 No 38, concerning:
- sums received by a professional for the passing on of costs to other professionals for the common use of local (telephone charges, electricity, etc..), They do not constitute self-employment and income therefore not relevant as positive components of income. The cost to the owner of a professional utility that can be derived only in part, the portion corresponding to the activity carried on by him and not for the party billed or charged back to others. In fact, the portion of costs billed or charged back is not inherent in the activities carried out by them and therefore assumes importance as a component of negative earnings. For professionals who match the reimbursement, the cost is deductible in the course of delivery (cash principle);
- fees collected from the seller by bank transfer: to identify the tax period in which the income enter into the determination self-employment income, states the date of the crediting amount on the bank account (so-called "data available"), but that play no role in the so-called "value date", only useful for calculation of (possible) interest income earned on the account, or when the transfer order is given, or even the time when the bank informs the seller entered credit.
Insights:
- art.54 DPR 12/22/1986 n.917
- Circular No. 38 of the Revenue Agency
23/06/2010 - Il Sole 24 Ore p.36 of 23/09/2010 "The passing of a cost-cutting" (Meneghetti)
As for official clarifications, it is reminiscent of those made by the CIRC. Inland Revenue 23/06/2010 No 38, concerning:
- sums received by a professional for the passing on of costs to other professionals for the common use of local (telephone charges, electricity, etc..), They do not constitute self-employment and income therefore not relevant as positive components of income. The cost to the owner of a professional utility that can be derived only in part, the portion corresponding to the activity carried on by him and not for the party billed or charged back to others. In fact, the portion of costs billed or charged back is not inherent in the activities carried out by them and therefore assumes importance as a component of negative earnings. For professionals who match the reimbursement, the cost is deductible in the course of delivery (cash principle);
- fees collected from the seller by bank transfer: to identify the tax period in which the income enter into the determination self-employment income, states the date of the crediting amount on the bank account (so-called "data available"), but that play no role in the so-called "value date", only useful for calculation of (possible) interest income earned on the account, or when the transfer order is given, or even the time when the bank informs the seller entered credit.
Insights:
- art.54 DPR 12/22/1986 n.917
- Circular No. 38 of the Revenue Agency
23/06/2010 - Il Sole 24 Ore p.36 of 23/09/2010 "The passing of a cost-cutting" (Meneghetti)
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