Autore: Simone Maria d'Arcangelo

With the publication in the Official Gazette of the  Prime Ministerial Decree (D.P.C.M.) of May 16, 2018 no. 90¹, finally, the application provisions of the tax credit introduced by art. 57bis of the Legislative Decree 50/2017² for advertising investments have been notified.

Autore: Simone Maria d'Arcangelo

Si fa seguito alle precedenti comunicazioni del 9 Novembre e del 10 Novembre 2017 per segnalare che l’Agenzia delle Entrate - Riscossione, con comunicato stampa del 6 dicembre u.s. ha messo a disposizione il nuovo modello DA 2000/17 e, con l’occasione, ha fornito un riepilogo dei nuovi termini e scadenze per aderire alla “definizione agevolata dei ruoli” a seguito delle modifiche apportate al D. Legge n. 148/2017 in sede di conversione in legge.

Autore: Simone Maria d'Arcangelo

Il D. Legge n. 50/2017 ha introdotto una interessante agevolazione fiscale, sotto forma di credito d’imposta, in favore di imprese e professionisti per gli investimenti effettuati in campagne pubblicitarie su quotidiani, periodici, televisioni e radio.

Author: Simone Maria d'Arcangelo

With reference to the previous notice of November 9, 2017 please note that the Revenue Agency, with a press release, has announced that since last November 6 it is possible to request the list of the "rescheduling" payment notices and submit the application from the free access area on the website www.agezientrateriscossione.gov.it, without pin and password ("Fai D.A. te" project).

Author: Simone Maria d'Arcangelo

With the last October 26 press release the Revenue Agency has formalized the publication of the form to be used for submitting the adhesion application for the debts entrusted to the collection in the first nine months of the 2017 financial year ( DA-2017 Form, Declaration of Adhesion to the simplified resolution of the loads entrusted to the tax collection agent from January 1, 2017 to September 30, 2017) and the form for those taxpayers whose simplified resolution was refused because it was not up to date with the old rescheduling plans on October 24, 2016 (DA-R Form, Application for access to the simplified resolution - New adhesion application for not previously accepted loads due to the failed payment of the overdue installments expired on December 31, 2016 of the rescheduling plans in place on October 24, 2016).

Author: Simone Maria d'Arcangelo

Article 1, paragraph 152, of Law December 11, 2016, no. 232 (the so-called "2017 Budget Law"), has entered into the Consolidated Income Tax Law article 24-bis that, as an alternative to the ordinary regulation, provides for a special tax regime for individuals who transfer their tax residence in Italy provided that they have not been resident in at least nine of the ten fiscal years that precede the start of the validity of the option.

Author: Simone Maria d'Arcangelo

Decree Law 22 October 2016 n. 193/2016, related to the 2017 Budget Law (entitled "Urgent measures on taxation and for the financing of non deferrable need" and in force since last October 24) has extended the deadline - with the exception of those who joined the first voluntary - for the declaration of activities held illicitly abroad carried out up until September 30, 2016 by adhering to the new version of the voluntary disclosure.

Author: Simone Maria d'Arcangelo

The conversion Law no. 225/2016 of the Legislative Decree October 22, 2016, no. 193¹ entitled “Urgent measures on taxation and for the financing of non deferrable needs" regulates, under article 6, the simplified resolution of the loads entrusted to the tax collection agent from 2000 to 2016.