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Incentives for PV: a new electronic procedure. Additional

From 1 .12.2010, requests for incentive needed to benefit from the "second" in tariff should only be made electronically, through the web portal designed from the Manager of Energy Services - SPA GSE, as described in the guide. The only document to be sent on paper - by registered letter, express mail, priority, routine, hand delivery or courier service - is the declaration of acceptance of the Convention and a photocopy of the identity of the subject responsible. As regards procedures, the responsible party must submit to the GSE, within 60 days from the date of entry into the facility (on pain of dismissal from permissibility to tariffs), the special request of the relevant tariff concession. Please note that the "second" in tariff, which expected to Ministerial Decree 19.2.2007, covers the photovoltaic come into operation before 31.12.2010, for plants that will take effect from 1 .1.2011 apply because the "new" energy account according to DM 06/08/2010.

Further information: http://www.gse.it/

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city: how is it calculated? How do I pay? Additional

rules levy the municipal income tax are the same as those for additional regional. Apply, therefore, the criteria for ordinary income tax.

The calculation is necessary to apply two installments: one, the rate of partnership, is set annually by the State with its ministerial decree. The other quota is established on the faculty of City and varies from community to community.

For the tax base will apply the same rules set for the additional regional income surtax.

Pursuant to Article 1, co.143, L.296/2006, since 2007 the municipal income tax payment be made directly to the City through a special tax code, separately for each municipality.

Pursuant to Article 1, co.143, L.296/2006, MD 5/10/2007 to the operating procedures were established to carry out, from 1 / 1 / 2008, payment by way of account and balance of the municipal income tax directly to the municipality in which the taxpayer's domicile tax to 1 January of that year the surcharge. These rules apply to withholding agents and taxpayers for its own taxes. In particular, with reference to private parties, payment shall be made by Mod.F24 additionality or Mod.F24 EP, showing the amount due to each municipality based on the domicile of taxpayers as of 1 January of the year covered by the surcharge and use the appropriate tax codes to be associated with the codes of cadastral municipalities found at the Inland Revenue.

The tax codes for the paying the municipal income tax are those established by RM No. 368/2007 for the payments through Mod.F24 (within 16 days of the month following the reference year), and those established by RM No. 367/2007 for the payments through Mod.F24 EP (within 15 days of the month following the reference year) for public entities under a single treasury.

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resolved the issue of the 420 executives

"The new law, in deference to the judgments of administrative justice in Sicily, provides for the renewal of the insolvency proceedings for applicants not admitted to the training ..."


The Commission VII the Senate approved in a legislative, in the second and final reading, the bill Siragusa that addresses the situation created around the last competition in ordinary school administrator in Sicily.
The solution of the problem, which affects about 420 school leaders in Sicily (already nominated or eligible pending appointment), winners of the ordinary 2004, is that of 'regeneration' of the competition.
The new law, in deference to the judgments of administrative justice in Sicily, provides for the renewal of the insolvency proceedings for applicants not admitted to the training through a new evaluation of the projects have already been delivered and, if successful, the frequency of an intensive training course of not less than six months.
A note from the Ministry, in giving notice of the approval of the measure, said that it "puts an end to a dispute which would have affected the normal running of the school year in the region."
by tuttoscuola.com

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Regional: how is it calculated? Who pays?

The additional regional income surtax follows the rules of ordinary IRPEF levy. Under article 3, co.1, D.Lgs.56/2000, individual regions, a measure to be published in the "Official Gazette" by November 30 of each year, may increase the rate of additional regional or 0.9% to a maximum of 1, 4%.

The taxable amount is calculated according to their rates on total income determined for personal income tax, net of deductible expenses. In any case, if the ordinary income tax is equal to zero or negative, are not even due to the additional. The requirement of placing

additionality is only suitable for those for which income tax is actually due, and therefore are exempt from additionality holders of income:

- free of income tax or taxed at a tax replacement income tax;

- subject to separate taxation;

un'irpef which is due, an amount equal to zero or up to € 12.00.

For individuals who receive compensation of employees, the additional region is determined in carrying out the operazioni di conguaglio da parte del sostituto d'imposta, il quale ha l'obbligo di indicare l'ammontare dell'addizionale trattenuta nella certificazione unica per i dipendenti e assimilati (CUD) rilasciata al soggetto sostituito a norma dell'art.4,co.6-ter e 6-quater, DPR322/1998. L'importo dell'addizionale dovuta è trattenuto nell'anno successivo a quello di riferimento da un minimo di 9 ad un massimo di 11 rate a partire dal periodo di paga successivo a quello in cui le operazioni di conguaglio sono effettuate e non oltre quello relativamente al quale le ritenute sono versate nel mese di dicembre.

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Sicilian School Administrator: As the time flies sink school to repeat the contest at ds. The law is to personas still around the corner?

"The headmasters of eleven Italian regions, including Lazio, Emilia Romagna, Puglia, Campania, Friuli Venezia Giulia, Liguria, Lombardy, Piedmont, Umbria, Veneto and Abruzzo are anxiously awaiting the outcome of the competition"

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Letters to the office ( http://www.aetnanet/ .)

The proposal is an agitation to get the proclamation of the Joint Strike school 'to Sicily' for Dec. 13 for the Protection of the 416 principals frozen ', that November 15 was given Dirpresidi from Sicily to the secretaries of the regional school unions, went unanswered.

So proclaimed itself 'on explicit mandate of the members' the' state of agitation of the whole class of managers in Sicily 'and made' appeal to other trade unions to show solidarity by joining the state of agitation '.

That sounds amazing initiative because it is written that school administrators frozen '426 'are' under threat of renewal of the insolvency proceedings'.

Renovations of the course-competition decided by the CGA for sentence, which appointed a commissioner to set ad acta for 13 and 14 December 2010 the dates for the written tests.

Other than that can not help but wonder why a lawmaker elected in the lists of blocked Democratic Party submitted a bill to personas that sets aside the judgments of the judiciary.

Yet it is representative of a party that claims that the judgments of the judiciary must be respected and that no award may be approved if it has been submitted to 'save' one or more persons. But perhaps the political interest and electoral gains the upper hand especially when there are representatives of other parties who want to take this opportunity. In fact, many have moved in with the intention of saving what is not constitutionally salvabile.In Senate are even discussions with the rapporteur of the draft laws. One is Mr. Siragusa approved by the Commission when the legislature in the House and Senate now in hopes of being approved in time to prevent a repetition of the competition in contrast to what has been prepared with the decisions of the CGA The second was presented by senators but its text is different even if the purpose is almost identical. It may then be asked why the second version has not yet been withdrawn. And you might also ask why no account is taken of what is highlighted in the Commission by some senators, including Senator Rusconi of the PD that 'notes that the bill passed by the House of Deputies, although the initiative of parliamentarians belonging to his group, raises some concerns from the technical point of view'. He adds that it is willing to go 'without being able to dispense with notice some inconsistencies techniques'. And you might also ask why no account is taken of those, Senator Eccher of the PDL, 'disagrees with the assumption of regularizing the situation of those who, despite having passed the written tests, oral tests were rejected' and 'believes that if the composition of committees was not correct, it should be cancel the whole competition, while seems illogical to take some good results except in cases of failure to heal ' . Senator Pittoni of LNP 'expresses doubts about the effectiveness of the selection criteria used in such competitions'. Senator dry PDL notes that 'it is true that in Italy all the subcommittees examined had a single president, on the other hand it is equally true that they were not to be held simultaneously. In different times, the college would always be perfect '. Senator Giambrone IDV presents and discusses his amendment to 'eliminate the unequal treatment of all aspiring school leaders who have delivered the papers and they still have pending administrative appeals for the annulment of the competition ' . Meanwhile, the various committees of the Senate, senators are engaged in the discussion of two bills that if you can not join wants to pass a bill in time to cancel the decree of the commissioner ad acta for the execution of the sentence of CGA with the written tests on 13 and 14 December 2010. This is the last day on which the House is discussed the motion of no confidence in the government while the Senate is discussed the motion of confidence in government. And the dissolution of Parliament or either House, and early elections or not preceded by a technical government is all set as possible. December 13 is the result of the strike at the 'state of agitation of all school managers' proclaimed by Dirpresidi Sicily Sicily. You can not predict what will be participation by school leaders in perpetuity. The teachers that they have been frozen the function of school leaders renewed until the conclusion of the contest can not fail to arise in the locations in which they were invited to conduct the written tests. In those locations are invited as participants in the contest. The absence would lead to their exclusion. By an example we can say that managers indefinitely and school teachers who do not show up to support the written examination in a public competition for that day are on strike, would be excluded from that concorso.A many strange that the strike is to obtain the approval of the law of amnesty for school leaders has been frozen on the day fixed for December 13. And some have even joked that the deductions from the salaries of any strikers can be used if there are many to pay a portion of the costs of the competition ... Read more

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HEALTH: THE MINISTRY OF INFORMATION TO PREVENT FLU SEASON


autumn arrives and as usual, the Ministry of Health diffondele indications for the prevention and control dell’influenza stagionale.
Sono i bambini più piccoli ad essere maggiormente esposti ad ammalarsi,in particolare la fascia di età 0-4 anni risulta la più colpita;l’incidenza decresce all’aumentare dell’età, e raggiunge il valore minimo negli anziani.
La vaccinazione antinfluenzale rappresentaun mezzo efficace e sicuro per prevenire la malattia e le sue complicanze.
L’Organizzazione Mondiale della Sanità indica quale obiettivoprimario della vaccinazione antinfluenzale la prevenzione delle forme gravie complicate di influenza e la riduzione della mortalità prematurain gruppi ad aumentato rischio di malattia grave: una strategia vaccinale basata su questi presupposti presenta un favorevole rapporto cost-effectiveness beneficioe cost. As regards the identification deigruppi at risk compared to seasonal influenza epidemics, the qualila vaccination should be offered on a preferential basis, there is a substantial agreement, in Europe, that the main target supply of seasonal influenza vaccine should be people aged over 65 years, and persons of any age with certain underlying conditions that increase the risk of influenza complications incurred.
Read Prevention and control of influenza for the 2010-2011 season

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Controls Revenue Agency Notice

Questo mese di novembre è iniziato all'insegna degli avvisi dell'Agenzia delle Entrate con la quale vengono comunicate ai contribuenti anomalie o irregolarità riscontrate nei modelli dichiarativi.
Le dichiarazioni inviate dai contribuenti (dichiarazioni dei redditi, Iva, Irap) sono soggette a tre distinte tipologie di controlli: automatico, formale e sostanziale. Spenderei due parole sui primi due tipi di controllo, perchè sono quelli che colpiscono i contribuenti nella generalità dei casi.
Con il controllo automatico, l'Agenzia delle Entrate è in grado di verificare la coerenza interna di ciascuna dichiarazione e di far emergere eventuali anomalie. E' previsto dall' art. 36-bis del DPR 600/1973 e dice che " avvalendosi di procedure automatizzate, l'amministrazione finanziaria shall, before the beginning of the period for submitting statements for the year following the settlement of taxes, contributions and premiums owing, and repayments due under the declarations submitted by taxpayers and withholding agents. 2. Based on the data and the elements can be derived directly from the statements made and those in possession of the tax, the tax authorities shall: a) correct clerical errors made by taxpayers and calculation in the determination of taxable income, taxes, contributions and premiums, b) to correct clerical errors made by taxpayers in the carryover of excess taxes, contributions and premiums arising dalle precedenti dichiarazioni; c) ridurre le detrazioni d'imposta indicate in misura superiore a quella prevista dalla legge ovvero non spettanti sulla base dei dati risultanti dalle dichiarazioni; d) ridurre le deduzioni dal reddito esposte in misura superiore a quella prevista dalla legge; e) ridurre i crediti d'imposta esposti in misura superiore a quella prevista dalla legge ovvero non spettanti sulla base dei dati risultanti dalla dichiarazione; f) controllare la rispondenza con la dichiarazione e la tempestività dei versamenti delle imposte, dei contributi e dei premi dovuti a titolo di acconto e di saldo e delle ritenute alla fonte operate in qualità di sostituto d'imposta. Quando dai controlli automatici eseguiti emerge un risultato diverso rispetto a quello indicato nella dichiarazione, l'esito della liquidazione è comunicato al contribuente o al sostituto d'imposta per evitare la reiterazione di errori e per consentire la regolarizzazione degli aspetti formali e la comunicazione all'Amministrazione finanziaria di eventuali dati ed elementi non considerati nella liquidazione. 4. I dati contabili risultanti dalla liquidazione prevista nel presente articolo si considerano, a tutti gli effetti, come dichiarati dal contribuente e dal sostituto d'imposta ".
Ma se il controllo automatico è attuato nei confronti di tutte le dichiarazioni entro la data in cui è possibile inviare la dichiarazione del periodo d’imposta successivo, per il controllo formale è previsto un tempo più broad: it can be implemented, in fact, by December 31 of the second year following that in which it is sent to the statement.
control involves the comparison of the formal declaration data and other data held by the Agency from other sources: for example, comparing the advances formally declared by the taxpayer with those who are actually paid, or there is the claim reported in the statement of the previous year was not offset other debts in the meantime.
E 'laid down' art. 36-ter of Decree 600/1973 and says that " branch offices of financial administration, shall, within 31 December of the second year of submission, the formal control of the declarations submitted by taxpayers and withholding agents on the basis of selection criteria established by the Minister of Finance, taking into account the operational capacities of the same office (25 / l). 2. Without prejudice to the action amounts under Articles 37 and following, the offices are: a) to remove all or part of the deduction of withholding taxes resulting from the statements of not withholding, the communications referred to in Article 20, third paragraph, of Presidential Decree of 29 September 1973, no 605, or certifications required by the taxpayer or withholding resulting in far lower than indicated in the statements dei contribuenti stessi; b) escludere in tutto o in parte le detrazioni d'imposta non spettanti in base ai documenti richiesti ai contribuenti o agli elenchi di cui all'articolo 78, comma 25, della legge 30 dicembre 1991, n. 413; c) escludere in tutto o in parte le deduzioni dal reddito non spettanti in base ai documenti richiesti ai contribuenti o agli elenchi menzionati nella lettera b); d) determinare i crediti d'imposta spettanti in base ai dati risultanti dalle dichiarazioni e ai documenti richiesti ai contribuenti; e) liquidare la maggiore imposta sul reddito delle persone fisiche e i maggiori contributi dovuti sull'ammontare complessivo dei redditi risultanti da più dichiarazioni o certificati di cui all'articolo 1, comma 4, lettera d), presented for the same year by the taxpayer; f) correct clerical errors committed in the calculation of the withholding statements. 3. For the purposes of paragraphs 1 and 2, the taxpayer or withholding agent is requested, by phone or in writing or electronically, to provide clarification regarding the data contained in the Declaration and to carry out or send payment receipts and other documents declaration attached to or different from the information provided by third parties. 4. The outcome of the formal control is communicated to the taxpayer or withholding agent with the reasons that gave rise to the adjustment of taxable income, income taxes, withholding taxes, contributions and premiums are reported to allow even the reporting of any data, and are not considered or assessed incorrectly in the formal control .
Even this type of control is now implemented with automated methods in relation to all the statements, and any abnormalities can rarely escape the network of checks.
If the taxpayer could be seen delivering at home a notice of the Revenue of the previous types, even before panicking need to understand before what kind of document it is, coldly analyze what type of request is made by the financial and especially occur if the amounts that are required are actually due o meno.
Nei casi più complessi è consigliabile rivolgersi a un Dottore Commercialista.

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go-ahead from the region two thousand scholarships for young unemployed

go-ahead to two thousand by Region scholarships for many young unemployed people living in Campania, aged between 18 and 32 years.
The Regional Department of Transportation and Production commenced in fact agreements with 1,144 companies, with offices in Campania, accepted the "integrated program for improving their employment in Campania" (work experience and aid to recruitment), financed by 12 million euro of EU funds at the regional (Campania Operational Programme ESF-European Social Fund) 2007-2013.
With these conventions, it will be possible for some two thousand unemployed youth between 18 and 32 years old bells to play with them a practical training (work experience) for a period of 12 months, with a commitment of 20 hours per week, paid by an allowance of 400 Euros per month for those with a middle school and graduates, and 500 Euros per month for graduates.
The initiative also provides for a monetary contribution to those companies that, at the end of the period of work experience, choose to take on permanent contract with the fellows hosted.
29/10/2010 - by region campania

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SCHOOL: MORE FOCUS ON AIR QUALITY

IUniScuoLa - 'is revealed by data collected from the study "Air quality in schools, a duty of everyone, a right of children '"
In classrooms Italian children breathe evil: the pollution rate is highest among the school desks to the streets. This is revealed by data collected from the study "Air quality in schools, a duty of everyone, a right for children, sponsored by the Ministry of Environment in collaboration with the Ispra and Federasma. The study forms part of the international project "School Environment and Respiratory Health of Children, sponsored and financed by the Ministry of Environment in collaboration with the" Regional Environmental Center for Central in Eastern Europe. "Air" flawed " in hours, fine dust and formaldehyde pollute the indoor environment making it more dangerous outside world, in particular for asthma and allergies. In addition, humidity, poor ventilation and the heat also raise other allergens such as dust mites, molds and pollens, and has led to an increase of some chemical pollutants concentrazionedi birds. There are many tricks to Costozero to avoid bad air, the accumulation of dust and detection of the chemical from the selection of furniture ecoattive use of paints, which convert pollutants into harmless compounds (minerals, calcium, etc..) acting as an anti-pollution and anti-bacterial agents; dall'aprirespesso Organizing cleaning the windows at night; Appendix coats out of the classroom to the arrangement plants "eat-poison" able to metabolize contaminants. Read
School: more attention to air quality

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Community law splits: faster implementation of the reform rules USR

Community law splits:
faster implementation of the reform rules
Approved by the Council of Ministers on October 22, 2010 the bill ' 'General rules on the participation of Italy to the European Union legislative process and procedures for fulfilling the obligations arising from Italy to the European Union.'' The bill stems from the need to adapt procedures for implementing obligations under Community law, reordering the rules governing the upward and downward European Union law, namely the process of EU decision-making and the process of transposing EU directives into Italian law. The structure of relations between Italy and the European Union is currently regulated by Law February 4 2005 No 11, but the ' entry into force of the Lisbon Treaty (1 December 2009 ), with the deep innovations, has created the need for reform. These include the direct involvement of national parliaments in some aspects of the functioning of the Union, and particularly in the control by national parliaments of the principle of subsidiarity in legislative EU
Among the objectives of reform, speed up further the process of transposition of the European Union, through an overview of its key instrument, the current annual Community law.
Dossier Transposition of Community legislation, approved the bill to reform "