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1. Getting the Notes (if you're in business, are also fine in smaller denominations or out of circulation and of no interest to collectors);
2. Them all together with adhesive tape or a needle and thread, forming two rectangular sheets of equal size;
3. Overlap the two rectangular sheets so they fit together perfectly;
4. Join (again with adhesive tape or a needle and thread) three sides of two sheets. If you leave a disunited of the shorter sides of the rectangle, the grass is longer and narrower.

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1.Attendere la congiunzione astrale propizia
2.Pronunciare la formula " Ph'nglui mglw'nafh Cthulhu R'lyeh wgah'nagl fhtagn"
3.Ripetere la formula "Ph'nglui mglw'nafh Cthulhu R'lyeh wgah'nagl fhtagn"
4.Ripetere la formula " Ph'nglui mglw'nafh Cthulhu R'lyeh wgah'nagl fhtagn"
5.Ripetere la formula "Ph'nglui mglw'nafh Cthulhu R'lyeh wgah'nagl fhtagn"
6.Attendere la venuta di Chtulhu

n.b.: è possibile che il Grande Chtulhu non vi riconosca come proprio discepolo, e vi precipiti in abissi di dolore e follia assieme al resto dell'umanità. A questo proposito è vivamente consigliato di agitare cartelli inneggianti alla divinità, non appena se ne scorga all'orizzonte la sagoma.

(inviato da Eugenio Vendemiale, Bari)

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CUD 2011

tomorrow Expires 02/28/2011 the period within which the datori di lavoro e gli enti pensionistici devono consegnare il modello CUD 2011 - approvato con il Provvedimento Agenzia Entrate 17.1.2011 n. 169232 - a tutti coloro che hanno percepito nel periodo d'imposta 2010 redditi di lavoro dipendente, equiparati ed assimilati, di cui agli artt. 49 e 50 del TUIR.
Oltre a queste tipologie di reddito, nel modello CUD dovranno essere indicate le relative ritenute d'acconto operate e le detrazioni effettuate, nonché i dati previdenziali ed assistenziali relativi alla contribuzione versata o dovuta all'INPS, all'INPDAP e all'IPOST.
Modalità di consegna
Come disposto dall'art. 4 co. 6-quater del DPR 22.7.98, n. 322 il modello CUD deve essere consegnato in duplice copia entro il 28 February of the year following that in which they were obtained income certificates, or within 12 days of the request of the employee on termination of employment. There is also the possibility for the employer to the employee to forward the CUD in electronic form, provided that the recipient has the necessary tools to receive and print the CUD issued electronically. In this case, the employer has a duty to ensure that each employee is able to receive an electronic model, providing for, otherwise, the delivery of the paper document.
It should be noted however, that the physical delivery is always required when the beneficiaries are, For example, the heirs or the employee who has left the employment relationship.
Taxpayers exempt from the submission of tax return
Taxpayers exempt from the submission of tax return may choose, using the special form attached to the model itself, to allocate 8 per thousand IRPEF the State or to a ' religious institution and / or 5 per thousand of their income tax to voluntary and non-profit social organizations and foundations for social, scientific research bodies, universities and health care, municipalities, and amateur sports associations.
Main news
Among the main innovations model, we recall in summary
- the de-taxation of productivity bonuses as last extended by art. 1 co. 47 of L. 220/2010: in this regard, it highlights the presence of new fields in which to indicate the amount paid in 2008, 2009 and 2010 for productivity and profitability or pay for overtime, which may be subject to substitute tax but on which it has been subject to the ordinary scheme;
- an indication of the sums received by teachers and researchers returned to Italy, which did not participate in the taxable income (according to art. 17 co. 1 of Decree 185/2008, conv. L. 2 / 2009);
- the 10% excise tax on compensation paid in the form of bonus and stock options that exceed three times the fixed portion of remuneration for executives and directors of the financial sector (ex art. 33 of Decree 78/2010, conv. L. 122/2010);
- an indication of the amount additional municipal income tax certificate of the advance in the previous CUD, but not detained because of exceptional events;
- the resumption of the obligations following the earthquake in the Abruzzi;
- the personal income tax relief for workers in the security sector.

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How to shrink the last minute As a course

1. Dichiararsi corrispondenti a un'ora
2. Frazionarsi in sessanta parti uguali
3. Gettarne via cinquantanove
4. Conservare l'ultima rimasta

(inviata da Eugenio Vendemiale, Bari)

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1. Procurarsi un elenco telephone
Ajaccio 2. Choose a name at random from the male citizens
3. Groped with the course chosen an initial contact letters

nb: inappropriate to disclose during their real intent. It will be more profitable to open their letter with generic expressions that allude to the desire to find new friends in foreign lands. Very useful to invent a chain of friends in common, for their complexity, can not in any way be rebuilt from the course.

4. Wait for response from the course.

5. If the answer does not come, repeat the procedure up to step 4, taking care to choose a different name from Ajaccio.
6. If the answer is a letter arrives and insults, see Section 5.
7. If the answer comes, and it is positive, in turn, respond with a letter full of enthusiasm.
8. Stepping up the correspondence with the course.
9. Wait for the start of summer, then call the course.
10. Invite the course to spend the holidays in your favorite resort
11. If the course refuses, repeat the entire procedure. You will need to spend a year and select a new course.
12. If the course agrees, defining the terms of the first date.
13. Go to take the course the day and hour set at the terminal in Civitavecchia.
14. Conducting the course in the resort selected, and staying in a hostel away as possible from their accommodation.
15. Spend the summer attending the course with poor attendance

nb: if the attendance would intensify, please refer to the instructions on "How to become friends of a course", forthcoming.

(Contributed by Eugene Vendemiale, Bari)

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How gilding the lily

1.Take pill

2.procurarsi a cooking oil pan

3.procurarsi

4.versare un po' di olio alimentare sul fondo del padellino

5.mettere il padellino su di un fornello acceso a fiamma alta

6.riscaldare l'olio

7.quando l'olio è caldo gettarci dentro la pillola

8.abbassare la fiamma

9.tenere la pillola sul fuoco premurandosi di girarla di qua e di là finché non assume un colore dorato.

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How To Keep Calm


1.prendere la Calma

2.aprirle un conto bancario

3.versarle mensilmente una somma di denaro superiore ai 1500 €

4.aspettarsi qualcosa in cambio

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How to lose time by turning the omelette


1.Procurarsi un gatto
2.Mettergli name "Time"
3. Venturing into the woods

4.Abbandonare time to their fate and return home

nb you should never affect the medal on their personal or other media applied to time, to prevent the forester, found the cat, you can bring him back and frustrate the process.

(Contributed by Eugene Vendemiale, Bari)

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How

1. Wait until you've been doing a solid layer between the pan and the eggs

2. Put the lid on the top spring
3. Turn the pan upside down as having support for the omelette cover
4. Orenda the now empty pan and place it on the fire
5. Take the cover from the knob (with all the omelette over)
6. Tilt the lid to the pan
7. Slide the frittata in the pan
8. Wait for it to do the solid layer in skillet and eggs
9. Slide the omelet onto a plate large

10. extinguish the fire.

Now you may wonder: what to do and cover the pan? Residue on the cover?
Just rinse with soap and water all

(Contributed by Laura Caschera, Cosenza)

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How Can The Menace To The Hague as uncomfortable


1.Procurarsi a dog
2.Procurarsi a leash.
3.Connect the dog on a leash.
4.Locate the nearest bush.
5.Using previously connected the leash, lead the dog in the scope of The Hague.

nb: at this point a misunderstanding of terminology often leads to the neophyte physically beating the dog, as introduced in the farmyard, with hands naked or with your sticks. If action is deemed necessary following the latter procedure is recommended in every way to choose a harmless dog, size or nature.

(sent by Eugene Vendemiale, Bari)

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influential friends

1. Contact one or more influential friends and join them in their usual meeting place.
2. Make sure that the friendship or influential friends, if more than one, are seated on chairs or other furniture adapted to allow a comfortable position of rest.
3. If the friendship or influential friends, if more than one, they are standing, insist on accomodino.
4. Tamper with the support of the sessions
nb: Point 4 can be performed optimally when the influential friends have chosen to sit on chairs, in which case it is advisable for the purpose of handling, use a saw to cut the legs of the mobile if the friendship influential insistence to sit on chair, ottoman or other sitting, you should use a lever to tilt the cabinet to keep the friendship a comfortable stay on it.
5. Make sure that the friendship or friendships, if more than one, are no more seats properly, either because a ruined land, either because they are forced to rise in piedi.
6. Impedire all'amicizia influente, o alle amicizie se più d'una, di raggiungere una nuova seduta.
n.b. il punto 6 può essere svolto in modo ottimale ponendosi fisicamente fra l'amicizia influente e la nuova seduta; qualora le amicizie influenti siano più d'una, tuttavia, e vivamente consigliato di spaventarle con urla e strepiti.

(inviata da Eugenio Vendemiale, Bari)

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The taxpayer who has paid taxes to a greater extent due to what he is entitled to be reimbursed.
In certain cases, refunds can be requested:
- la dichiarazione dei redditi
- specifica domanda
Rimborsi da dichiarazione
Utilizzando il modello 730 si può ottenere il rimborso direttamente dal datore di lavoro o ente pensionistico con la busta paga o la pensione.
Se, per qualunque motivo, il rimborso non viene effettuato, si può farne richiesta all’ufficio dell’Agenzia delle Entrate del luogo di residenza. In questo caso, occorre allegare una certificazione con cui il datore di lavoro o l’ente pensionistico attesta di non aver eseguito il conguaglio e di non aver, quindi, rimborsato le imposte.
Quando si utilizza il modello Unico, il contribuente deve espressamente indicare nel quadro RX di voler ricevere il rimborso del credit. The other option is that the carryover of the credit next year or its compensation with other taxes payable. After the necessary checks, the sum is repaid by the Inland Revenue.
repayments on application
For all other cases of inappropriate or payments in excess of the amount due must submit an application within a specified period from the payment, subject to revocation.
The request for reimbursement must be submitted on plain paper, the local Revenue office competent according to the tax residence of the taxpayer at the time of the request (or, for indirect taxes, the office where it was recorded 'act o la successione) e deve contenere i motivi in base ai quali si ritiene di aver diritto al rimborso. Alla domanda vanno allegate le distinte dei versamenti eseguiti o le certificazioni delle ritenute subite.
Possono verificarsi tre ipotesi:
1) La domanda è accolta
2) La domanda è respinta (in questo caso, il contribuente può presentare ricorso alla competente Commissione tributaria provinciale entro 60 giorni dalla notifica del provvedimento di rigetto)
3) L’ufficio non risponde (in questo caso, la domanda di rimborso deve ritenersi respinta, in quanto vige l’istituto del silenzio-rifiuto. Trascorsi almeno 90 giorni dalla presentazione della domanda ed entro il termine di prescrizione, ordinariamente decennale, the person concerned may use the Tax Commission).
As reimbursements are paid?
Revenue Agency, once granted the right to a refund, you have to repay the sums in the manner specified by the taxpayer and based on the amount to be paid.

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Problem Freeview channels are not visible

An argument not exactly "computer", but akin to it;

Problem encountered:

numerous channels, usually the RAI and Mediaset, do not appear, or rather, the notice is given " missing or bad signal," showing a black screen.

also doing a re-tuning the problem remains. In such cases it may even seem that there is a problem on the antenna ...

But no! The problem is solved by resetting to factory settings the decoder (usually located in the main menu item or menu settings), after you reset should start automatically re-tuning and ... etvoilà here again our favorite channels:-D

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Error 0xc0000135

open a program may be reported this error:

application failed to initialize properly (0xc0000135) ...

This error is caused by the lack or corruption of some files related to the Framework of the system. To fix download, install and update software Framework, the following links:

Framework 2.0 Download

Framework 3.5 Download

after restart and the problem is solved

Negative Test Day Before

Claim First house: just the instance of transfer of residence!

For the purposes of the applicability of the first house of subsidy is necessary, among other conditions, that the purchaser is resident (or carries on business) in the municipality in which the property is subsidized or state, actually, to want to transfer his residence within 18 months after purchase.
The requirement of "residence" focuses the Supreme Court order in 3507 lodged at the Court on February 11, 2011.
The ordinance incorporates guidelines of the law relating to the legality of the residence requirement.

is recalled in this regard, note that Article II-bis. 1 Tariff, Part I, attached to the DPR 131/86, requires (among other conditions for the implementation of tax relief) that the property is located, either:
- within the territory of the municipality where the buyer has the residence;
- within the territory of the municipality where the purchaser stabilirà la propria residenza entro diciotto mesi dall’acquisto;
- nel territorio del Comune in cui il contribuente svolge la propria attività, se diverso da quello in cui risiede;
- nel territorio del Comune in cui ha sede o esercita l’attività il soggetto da cui dipende l’acquirente che si sia trasferito all’estero per motivi di lavoro;
- in qualsiasi Comune sul territorio italiano, se l’acquirente è cittadino italiano emigrato all’estero.

Ai fini della verifica della sussistenza della condizione in commento, è indispensabile, pertanto, stabilire in quale momento un soggetto possa definirsi “residente” in un dato Comune.
In proposito, the Court has made clear on several occasions (most recently, see Cass. 18580/2010), for the purposes of this test does not detect the hard fact, but you should refer to the data master.

However, even this last item may raise doubts. Indeed, one may ask whether it is sufficient that the taxpayer within 18 months the City has applied for change of residence, or whether it is essential that the practice for the change of residence has actually been completed successfully. In this regard, the Inland Revenue, in circ. August 12, 2005 No 38 , to assess whether the conditions of residence in the municipality where the property is located, makes it clear that the change of residence shall be counted from the same date in which the person making the statement to the Municipality of transfer of residence, pursuant to art. 18 subsections 1 and 2 of Presidential Decree No 30 May 1989 223. That statement was clarified by the Court, which said that for the enjoyment of subsidy is simply the presentation of the request for change of residence, although it shall not have success (Cass. July 1, 2009 No 15429 ), unless the application is rejected, but is not contested by the taxpayer (Cass. 14399/2010).
Some of these principles are stated in the order 3507/2011, which rejects the appeal of the Revenue, which sought to recognize the fact of loss of the first home for not taking up residence in the town. The order agrees, in fact, the reasons for the ruling of the Regional Tax Commission, taking up the cases in which the tax benefit "is up to those who, despite having made a formal request at the time of purchase of the property have not yet obtained the transfer of residence in the municipality where the property is situated the same. "

Doubts, however, arise in relation to the claim, contained in the order 3507/2011, according to which the term "Valued in action" (ie the period of 18 months for the transfer of residence) would be "purely sollecitatorio" and not mandatory nature, so its course can not attributable to any forfeiture, which instead would be based, according to the Court, only the three-year limitation period provided for in art. 76 of DPR 131/86, a term that, in addition, the Court seems to run, in this case, the date of registration of the act. The statement

surprising for the following reasons:
- firstly, the fact that the decline (in case of missing the deadline of 18 months) is required by Note II-a, which leads to the mendacity in place to make statements (which include also that of the change of residence within 18 months);
- secondly, the fact that the period of three years is counted from the time of registration of the contract and applying the principles laid down by the Supreme Court ruling in 1196/2000, since the hypothesis of "falsehood occurred" a period of three years starting in each case only the date on which the fulfillment of the condition becomes impossible (or, in this case, just the course of 18 months required by law to implement the transfer of residence).

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With online notice boards, publications on paper no longer have legal value

"In recent days, the Ministry of Public Administration and Innovation carried out in collaboration with CNR, a thorough investigation on the application of the law the websites of public administrations. From this it appeared that so far only 5,133 municipalities (representing 66.80% of the total) have prepared a section of the register online praetorian so divided on a regional basis: 51 Towns in Basilicata (40.5%) 50 in Molise (41.0%), 123 in Abruzzo (47.3%), 174 in Lazio (52.7%), 119 in Friuli Venezia Giulia (56.4%), 167 in Trentino Alto Adige (56, 6%), 140 in the Marche region (58.6%), 338 in Veneto (59,1%), 152 in Puglia (60,8%), 239 in Sicilia (61,9%), 243 in Sardegna (64,5%), 47 in Valle d'Aosta (65,3%), 136 in Liguria (65,7%), 1.030 in Lombardia (68,8%), 243 in Emilia-Romagna (70,0%), 382 in Campania (71,4%), 291 in Calabria (74,6%), 68 in Umbria (78,2%), 882 in Piemonte (80,6%) e 258 (90,2%) in Toscana »

Dall’1 gennaio 2011 le amministrazioni pubbliche hanno l’obbligo di pubblicare sul proprio sito, o su quello di amministrazioni affini o di associazioni, tutti gli atti amministrativi che necessitano di pubblicità legale (come bandi di concorso, building permits, resolutions of the Board and City Council etc.)..
is, in fact, entered into force Art. 32 of L.69/09 concerning the elimination of waste due to retention of documents in paper form.
Therefore, "the publication requirements of acts and administrative measures which have the effect of legal disclosure is deemed to be complied with the publication of information on their sites by government and public bodies."
The print publications are no longer legally valid: it goes from an obligation to inform the public by posting of documents in a physical place, the book Praetorian, to be published on the website of Public Administration, the book praetorian online.
Even then banns must appear only on the Internet for non-compliance, the ceremony will be celebrated.
For races (public procedures) and budgets, however, the switchover will take place on 1 January 2013. Meanwhile, the online publication of such documents will accompany the paper, according to procedures to be defined in the coming days with a Decree of the President of the Council.
From 1 January 2013 the statutory disclosure requirements will be satisfied through the publication online at institutional ; the traditional newspaper advertising will be purely optional and within the ordinary budget. Read
Dossier "Advertising of legal acts: the book is online praetorian"

To learn more, click HERE

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scheme for ordinary dividends of agricultural companies

The tax regime for agricultural societies outlined by the Finance Act 2007 enables socially-owned enterprises operating in the primary sector to benefit from favorable tax treatment. In fact, partnerships and limited liability to those who hold the position of agricultural societies (Article 2 of Decree no. 99/2004) may opt for taxation of income on the basis of land art. 32 of the Income Tax Code, stating that the only income of the land property.
The income from the agricultural activities referred to in art. 32 has, however, the nature of business income, but in the presence of the option, he was hired on the basis of land prices. For these companies, therefore, taxable income may substantially coincide with the cadastral income.
In view of the discipline, please described above, it was asked what happens when you proceed to the distribution of profits earned by the agricultural societies in question. Given that neither the DM 2 April 2008 (containing provisions relating to taxation of dividends) or the September 27, 2007 No DM 213 (laying down the detailed rules for the option for taxation based on land) provide for exceptions to the ordinary rules governing the taxation of dividends, it seems logical to assume that it is applicable to the ordinary regime of taxation of profits distributed by companies.
Therefore, with regard to the partnership, the agricultural income and, possibly, dominicale vengono imputati ai soci in proporzione alla loro quota di partecipazione e la successiva distribuzione degli utili ai soci non determina alcuna tassazione. Per le società a responsabilità limitata, invece, il dividendo distribuito:
- concorrere alla formazione del reddito complessivo dei soci nella misura del 49,7 (o 40%),in caso di partecipazioni qualificate;
- oppure diviene integralmente imponibile e assoggettato a ritenuta a titolo d’imposta del 12,50%, in caso di partecipazioni non qualificate.
Sempre muovendo dalle considerazioni testé riportate, nel caso in cui una srl che possiede la qualifica di società agricola opti per il regime della trasparenza fiscale ex art. 116 del TUIR, la società register does not tax income but directly allocated to the members, and all amounts distributed to them as dividends do not discount any tax.
To clarify what is written is an example: Suppose that a limited company opts for the taxation of agricultural incomes on a register but does not adhere to the transparency regime in Article .116 of the Income Tax Code, if produced solely on an income land base of 10,000 € in 2010, the company will serve the IRES only on that amount regardless of Utility Statements made at year end, which could be even higher (for example, could amount to 40,000 €). This
useful, if distributed, will contribute to the formation income and members possessing qualifying holdings to 49.72%.