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FACILITIES FOR SMEs investing in Sicily in the tourism and hotel sector (summary of the notice of the OP ERDF 3.3.1.4 2007/2013)

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• Budget available: € 125,057,130.10 .
• Facility: provision of grants for facilities with an intensity of 50% amount of spese ammissibili dei progetti presentati dalle micro-piccole imprese e al 40% dell'importo delle spese ammissibili dei progetti presentati dalle medie imprese.
• Termine entro cui presentare la domanda di finanziamento: ore 13:00 del 04 giugno 2011 .
• Pena l’esclusione, le attività agevolate dovranno essere realizzate mediante utilizzo del patrimonio immobiliare già esistente , compresi gli edifici già ultimati in ogni parte che richiedono soltanto opere di recupero, risanamento, sostituzione di parte degli elementi e/o parziale ristrutturazione.
• Annexes to the application for funding to be provided: technical documentation, business plans, technical specifications and analysis of the potential increase in tourism; certified chamber with anti-Mafia valid, for societies, certified copy of 'memorandum and articles of association in force, for cooperatives, a certified copy of the resolution of the shareholders or resolution of the board of directors approving the application proposal and authorizing the representative to submit the request for funding; certificate issued by a financial institution's financial soundness enterprise instant; final draft equipped with all the permissions and opinions; expertise oath attesting to the adequacy of costs to implement the program, cost estimates and a copy of the pricelist endorsed by the relevant Chamber of Commerce ; expert affidavit attesting to the fairness of the prices of works and works to those of the regional current price list; DURC for contribution relief valid, copies of contracts (even preliminary) registered and, where applicable, transcripts showing the full availability in which the property will be realized by the investment program for the entire duration of the investment and for the next five years maintenance ; appropriate documentation (which may include sworn appraisal) confirming the correct intended use el ' suitability of the property where the intervention will be realized.

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6 Document Management System (DMS ) advantages (the 6 benefits of electronic document management company)

1. availability of the document regardless of the location (availability);
2. automatic storage (filing);
3. possibilità di abbinare l'immagine del documento alla registrazione contabile (MATCHABILITY);
4. condivisione delle informazioni attinenti il documento in modo semplice e agevole (SHARING);
5. maggiore garanzia sulla riservatezza delle informazioni e accessibilità alle sole persone autorizzate (PRIVACY);
6. ricerca full text dei contenuti nei documenti (SEARCHABILITY).

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's survey on the Moro case

On January 30, ended the mini-survey ITALIAN DIALOGUE. This is the question:

" think that today still has way to go in search of historical truth sull'eccidio Via Fani, the kidnapping and killing of Aldo Moro? "

The possible answers: 1

- SI

2 - CERTAINLY WHEN THE TRUTH 'AND' Mönch CAN NOT 'WRITE THE HISTORY

3 - NO

4 - NOT SO

These results, after 70 days of online survey : 16 responses distributed as follows: Question 1, 9 responses (56%), 2, 6 resp . (37%) 3, 1 resp. (6%), 4, 0 resp. (0%).

What about ...

meantime I'd like to know the person's response 3. Could you explain the reason for his answer? We thank him if you would respond. For the rest ... 70 days, 16 people. Moro deserves something better, a greater participation. But for those 15 (+1) people will continue. Thanks.

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Theorema

reported various Geluardi posted on Sunday, blogger " Observatory ": that of October 7, 2010, to December 1, 2010 and January 7, 2011, referred to 'unusual collaborator of the magazine " Theorema - Italian magazine security, geopolitics and intelligence ", ie Valerio Morucci . I refer also to the comments of" The Voice of Voices "(piece of 05/01/2011 Andrea Cinquegrani). I will not repeat, however, the acute Geluardi considerations. I do not want even ask the profound reason that he sees someone like Valerie Morucci inside a container which, in my opinion, should not contain it. I believe that men and women, even those who are guilty of the worst crimes, can rise from their ashes. All are entitled to a new life. The fact that a former BR cooperate with a magazine like " Theorema " I am not surprised because of his past. " Ex "connotes, in itself, a past life, a chapter opened and closed, so it should be ... I'm confusing the fact that BR is quell'ex Valerio Morucci. We lack only to find the name of Mario Moretti in the Scientific Committee and would be a horse ... but perhaps did not come to that ...

"I understand that Valerio Morucci - Geluardi writes in his post on January 7 - there is nothing more important to discover the kidnapping of Moro, but this is not the case. And he could make valuable contributions to the truth. But we have these articles in a magazine [Theorema] close to the "social right" of the mayor of Rome ". I agree in full.

The ambush in Via Fani, narrated by Valerio Morucci in his Memorial of 1986 present a more commonly accepted. I'm talking about vulgata. One is reminded of the version of the col. Valerio against shooting Mussolini, literally removed from history. Yet still Mussolini was killed by col. Valerio, alias Walter Audisio. The truth of convenience makes you feel good all. Today as yesterday. Today as yesterday.

We present two gems, reflecting the fact that obviously there is something wrong in the history of those days and their protagonists . They are drawn from a little known - I recommend reading - written by fratello di Aldo Moro, Alfredo Carlo Moro, "Storia di un delitto annunciato" (Editori Riuniti, Roma, 1998).

La prima è riferita al suo (in quanto scritto da lui) Memoriale sull'agguato di via Fani.

Scrive A.C.Moro:

"Ed è quanto meno singolare che il Morucci abbia, in modo alquanto sibillino, dichiarato ai magistrati romani in ordine al suo memoriale: " Posso dire che alcune parti possono essere state redatte da me, ma non ricordo di avere steso l'intero elaborato ". (p. 40)

Incredibile, nel senso di non credibile !

Un simile Memoriale si ricorda di averlo scritto alone or in good company!

What amazes me someone like Valerie Morucci exhibition is serenity. Cryptic sentences handed down without any problems, perhaps even without the fear of being contradicted. Quiet as a baby in the cradle ... that you feel protected ...

Another gem, also from the book ACMoro:

" It is not - I think - meaningless that Morucci, the greatest defender of the" purity "of the BR, the Commission further massacres of the XIII Legislature stated that if the RB had been put up should not ask them but they had to investigate the condition, add a cryptic but ominous phrase: "I do not so, ma se voi sapeste dove l'esecutivo delle BR si riuniva a Firenze si potrebbero aprire nuovi scenari ". (p. 169) Che altro aggiungere? Tanto, ma per ora è sufficiente.

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denied the truth .... Italians

Cari lettori italiani , vi consiglio - caldamente - la visione di un " vecchio " film di inchiesta passato inosservato. Già per questo merita d'esser visto, rivisto, meditato, digerito... perchè è un po' indigesto. In realtà il film inchiesta non è vecchio, è stato presentato a Roma nel 2008 . Il titilo è emblematico: " Moro, la verità legata ". Il regista named Charles Infanti. I suggest the mink, for at least 3 times, taking some notes, then in the second window. The first view is of the whole investigation because the film is a huge painting with strong colors that go well beyond the films made so far on 'affaire Moro . Personally I do not like to explode into enthusiastic screams the truth revealed . Not at all. Maybe it depends on experience. Maybe it's better that way. Enthusiasm rational, calm, can- , but still rational. In my small way, through my investigation into the Moro / Spachtholz, I realized a truth 'on the Moro case in general - clearly truth in the whole nebula with respect to one thousand basic details of those terrible days -: l 'affaire Moro was one of the most complex , structured, layered and cross politico-military operations in the Europe of the Cold War. I have no doubt about this. On the rest, and many truths are not necessarily right or wrong, true or false. Complex and sometimes indecipherable yes. The films of Charles Infanti, "Moro denied the truth" (to the Italians, I might add) deserves to be studied in detail ("visa" does not make sense of my feelings) as a working hypothesis . Personally I consider it a real working hypothesis . A sort of beginning, not the conclusion. It deserves to be "digested " with serenity, without coming to conclusions immediately. Enough, reached the third vision, a " PERO '... , strong, tough, discursive, projected to the future. Finally, I suggest two readings: one taken from the site Infanti, the other a ' the same interview. May help to understand the nature of his work.

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tax credit for investments in Sicily lr11/2009

Legge Regionale

ISTANZA DI ATTRIBUZIONE DEI CREDITI DI IMPOSTA PER NUOVI INVESTIMENTI E PER LA CRESCITA DIMENSIONALE DELLE IMPRESE (Mod. ICIS)

ISTRUZIONI

1. Click time for the year 2011: 10.00 am on March 21, 2011 exclusively through channel Entratel.
2. Selection criterion: chronological order of presentation instance.
3. Duration of subsidy: 2010-2013.
4. Sectors allowed facilitation: mining, manufacturing, tourism, services, agro-processing, processing of fishery products and aquaculture.
5. facilitative tool selected: tax credit.
6. Maximum size of discounts: up to 42.50% of the eligible costs for SMEs that do business in the processing of agricultural products and that are located in favored areas. In all other cases, the percentage of the tax credit reaches a maximum of 48% for SMEs and 24% for large companies.
7. easily import variable depending on the size enterprises: not less than € 50,000 and not more than € 500,000 for businesses with fewer than 10 employees and a turnover not exceeding EUR 2 million, even craft , not less than € 100,000 and not exceeding € 1,000,000 for firms with a number of workers between 10 and 49 and a turnover of greater than 2 and not more than 10 million, not less than € 500,000 and not exceeding € 4,000,000 for firms with a number of workers from 50 up and a turnover of 10 million more, not less than € 100,000 and not more than a euro 4.000.000 per le imprese del settore del turismo ; non superiore a euro otto milioni per gli investimenti effettuati, ai sensi dell’articolo 3 del disegno di legge regionale, dalle PMI derivanti da concentrazione di imprese esistenti.
8. Dotazione finanziaria disponibile per il 2010 : 120 milioni di euro , di cui il 50% per le imprese manifatturiere, il 20% per quelle ubicate in zone agricole svantaggiate e la quota residua per tutte le altre imprese in graduatoria.
9. Progetti d'investimento ammessi : un investimento in attivi materiali e immateriali nuovi, acquisiti in proprietà, including those acquired through lease financing, on or creation of a new establishment ol ' expansion of an existing establishment, diversification of production or the establishment of a new, additional products or a fundamental change in the process overall production of an existing establishment. Investment in land and property in general, the law introduces the maximum facilitation of 25% of the total cost of the initial investment project proposed by the applicant. No advertising costs and research nor goodwill.
10. criteria for access to a tax credit: the ' Investment must be boot next to 'acceptance instance.
11. when you realize the investment criteria set out. 109 of the Consolidated Income Tax (DPR 917/86). The purchase of movable be considered, therefore, incurred at the date of delivery or shipment, while for property, considering the time of entering into the Act, or, if different or later, the date on which the effect occurs or translational incorporation of property or rights in rem. The expenses for to services directly relating to investment relevant for the purposes of determining the investment and are considered incurred on the date on which they are completed. is recommended that the taxpayer is a certain proof of Arm ' start carrying on investment that will keep her.
12. use of credit ceilings, within the amount accrued by reason of investments made: 30% in the year of submission of , 70% the following year and 100% nel terzo anno . La parte di credito eventualmente eccedente tali massimali, potrà essere utilizzata soltanto entro il secondo anno successivo a quello di accoglimento dell’istanza (cioè il terzo anno), pena la decadenza dall'intera agevolazione. Soltanto in caso di incapienza viene consentito l’utilizzo del credito negli anni successivi al secondo dall’accoglimento dell’istanza, fino al 31 dicembre 2015 .
13. Cause di decadenza dall’agevolazione : non entrata in funzione dei beni oggetto del beneficio , entro il secondo periodo d’imposta successivo the date of its acquisition or completion. But if the same goods are abandoned, or sold to third parties for purposes other company or for structures other than the original, by the fifth tax year, or for SMEs, by the third fiscal year following that in which they entered into function, the tax credit is redetermined "excluding the cost of investment aided by the aforementioned goods." The same penalty applies in the case of land or buildings acquired by leasing contracts , where the location is not maintained for at least five years for large companies and three years for SMEs. For property other than da terreni e fabbricati, acquisiti in locazione finanziaria, ove non venga esercitato il diritto di riscatto, il credito d’imposta è rideterminato escludendo dagli investimenti agevolati il costo dei beni stessi. Ne consegue che i contratti privi di clausola di riscatto non consentono l’utilizzazione del credito d’imposta . Se gli investimenti pianificati nell’istanza vengono realizzati entro i due anni successivi a quello di accoglimento dell’istanza, ma in un momento diverso da quello ivi indicato, occorrerà rideterminare il credito d’imposta, escludendo dall’agevolazione i costi degli investimenti non realizzati nel periodo pianificato. Sul contribuente incombe l’onere to make the investments in the year of approval of the request and the two following calendar years, even if the tax period does not coincide with the calendar year.

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STARTING A BUSINESS IN ITALY

Anyone who wants to start a business, profession or art in Italy must submit to the Register of Companies at the Chamber of Commerce a single communication, "Communication Unica" Also valid for tax, social security and welfare purposes. The use of "Single Communication" is compulsory from 1st April 2010. To submit the "Notice Only" It Is Necessary to Have a digital signature and a certified e-mail (PEC).
Chambers of Commerce Have Made available the free software "ComUnica”, which guides users in the filling in of the form. On the website www.registroimprese.it it has been published a "Guide to the single communication of business”.

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tight deadlines for the submission of the prospectus sui lavoratori con disabilità da parte di tutti i datori di lavoro che al 31 dicembre 2010 occupano, a livello nazionale, almeno 15 dipendenti.

Per la denuncia dell'anno in corso, il periodo a disposizione si riduce a 15 giorni (da sabato 15 a lunedì 31 gennaio), in luogo dell'intero mese di gennaio previsto normalmente per inviare queste informazioni.

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Al via da oggi il click day per gli incentivi Inail sulla sicurezza. Le imprese con i progetti giudicati migliori riceveranno contributi in conto capitale fino al 75% dei costi

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Detrazioni per familiari a carico (la ripartizione al 50% è più indicata quando a inizio anno non è possibile sapere chi avrà le entrate più elevate)

Dal 2008 le detrazioni per i familiari a carico sono riconosciute al contribuente, direttamente nel cedolino, solo se questo le comunica «annualmente» al sostituto d'imposta (datore di lavoro o ente pensionistico), indicating the percentage attributable to the tax code and the players to load. Any changes must be "promptly" notified (Article 23, paragraph 2, letter a, DPR 600/1973). The Budget 2008 has repealed the provision that extends the effect of this declaration for the tax years thereafter (Article 1, paragraph 221, letter b law 244/2007), and then from 2008 to the communication must be made each year in lack of movement. The deadline is set by the withholding agent based "to their technical and managerial needs" (March 5, 2008 Circular No 15 / E, response 1.1), and is usually the end of January.

Il Sole-24 Ore - 09/01/2011 - Page 20

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term for filling the Italian annual communication of VAT data for the year 2010

In Accordance with Art. 8-bis of Presidential Decree no. 322 of 1998, the annual communication of VAT date for the year 2010 must be filed by the 28th February 2011.

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Articolo 13, Dpr 917/1986: detrazione per lavoro dipendente e assimilato.

a) € 1840, if the total income does not exceed 8 thousand euro;
b) € 1,338 plus the product of 502 € and the amount corresponding to the ratio of € 15 thousand, minus the total income, and 7 thousand euro, if income is between € 8 thousand and 15 thousand;
c) 1338 €, if the income is over € 15 thousand to 55 thousand but not €.

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Il professionista datore di lavoro deduce sul 2010 solo i costi pagati entro il 31 dicembre 2010. The Company may deduct compensation paid to directors in 2010 by amateur on January 12.

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For income earned by bank, the relevant date is when the employee is credited to the account, the day after which the amount can be effectively used

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Payment by check or bank drafts shall be deemed made when the recipient receives it (resolution and circular 138/E/2009 38/E/2010)

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compensation Warning!

Next January 17, taxpayers and practitioners are faced with the prospect of paying, in case of irregularity, a penalty equal to 50% of the amount improperly compensated, the most savory of the tax system.