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    From today, 1 September 2015, the undertakings concerned can register on the computer platform available on the website of the Ministry of economic development to obtain login credentials for the Voucher. The intervention provides 10 million euros for SMEs and of networks of companies who look to markets across the border. The repayable contribution (in the form of vouchers), of an amount equal to 10 thousand euro, is recognized for the insertion of a temporary export manager, capable of studying, designing and managing programs and processes of internationalization. The applications will be possible starting next September 15, 2015. Click day on 22 September. The application deadline is fixed, while in October 2, 2015 funds.

    For any further information please contact us.

  2. HOTEL BONUSES: the TIMING of the CLICK DAY 2015

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    Has been sent by the Ministry of culture the dates for completing and sending the application for obtaining the Bonus Hotels. In particular, for the costs incurred in 2014 the instance can be compiled from the 10.00 15 September 2015 at 16.00 hours of 09.10.2015. Sending of the instance instead will be 10.00 o’clock of the 12.10.2015 at the 15.10.2015 16.

    Hotel bonuses-the Bonus is in essence the recognition of a tax credit for the renovation of the hotels. The benefit is granted to all existing on the date of the hotel 01.01.2012 for expenses incurred in the period 2014-2016 (for a maximum of 200,000 euros).
    The tax credit granted on these expenses is equal to 30% of the costs incurred in the period 2014-2016. The term sustaining you must refer to the policy of fiscal jurisdiction under art. 109 of the tax code.


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    There is a law that allows you to start from scratch and not be oppressed by debt.

    Is the law 3/2012 that enables everyone to regain an active role in the economy, thanks to the introduction of measures directed at persons not fallible that find themselves in a situation of severe financial imbalance and are unable to meet their commitments.

    Who can enjoy the law?

    -Individual: consumer who contracted debts unrelated to their professional and/or business.

    -Commercial entrepreneur and/or company below threshold: an entity that carries on business activities and assets of less than 300 thousand euro, gross revenues less than 200 thousand euros and debts of less than 500 thousand euros.


    -Entrepreneur ceased or his heirs

    -Fully liable partner or his heirs.

    -Professional, artist or otherwise self-employed.

    -Professional Society.

    -Professional Association or professional associate.


    How do you do it?

    You can start from scratch through a procedure that allows, within the limits of possibility, to meet commitments. In the case where the imbalance between income and assets/debts is not curable, it is possible to recognize the situation and then the cancellation of all or part of the debts.

    Is a law made for subjects which, honestly, over-indebted individuals show their situation with the sole purpose of not becoming slaves to debt. Provision is made for the protection of the weak subject, both from the social repercussions is risk to destroy a heritage already uneven.

    At a glance

    If the subject has nothing, is eventually planned to erase all debts. If the subject has something, you pay what you can pay according to their income and assets.

    To prepare a proposal for an agreement to be presented to the Court is well turn to experts of law 3/2012.

    For any info contact us at our addresses.


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    Bartering their labor, their work, their effort with the fees payable. Settle debts with tax-if we want to simplify-putting at the disposal of his community with socially useful jobs. The measure, the so-called "barter", was introduced by Unlock Italy.

     Street cleaning, landscaping, maintenance of green areas. But also the recovery of unused areas and real estate. Those who have difficulty balancing the accounts could in this way, making it useful for the community, pay off his debts with the municipality.

    Finally some municipalities have already left, too few but it's a start.

    The initiative is valid also in consideration of the fact that given the unfavourable economic climate, which has resulted in the loss of thousands of jobs, such a tool could reduce both the weight and the family tax free from work.


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    The study Masciulli & p. informs its clients that, as a result of the partnership with software house specialized in banking, you can make out of recalculations Bank anomalies and more effective than ever before.

     In fact, the synergy has allowed us to refine the calculation tool already present on the market and used by top experts. You can therefore, if there are reasons, in short time, making your restatement of balances and controls on compounding, wear and any other anomaly related to relations with credit institutions.

    In this regard we honour to inform of the possibility to carry out a pre-evaluation to all companies that will study by 10.08 without extra cost unless the finding of the feasibility of the action for the redefinition of the quantum of debt. The meetings will be fixed already since September at company headquarters.


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    ICE-Agency for overseas promotion and internationalisation of Italian firms, as part of the Export Plan South in support of the convergence regions (Calabria, Campania, Puglia. Sicily), organizes a collective participation at the IJT in Tokyo to be held at Tokyo Big Sight from the 20 January 23, 2016.

    At the end of the 2013 Japanese market size of jewellery exceeded $ 961 billion Yen ($ 110 million). In the first quarter of 2014 the retail jewelry sales in Japan increased by 17.1% in terms of value while in volume terms increased by 6.2%. Starting in 2013, there has been a tendency to base the recovery in consumption but the willingness to buy was stimulated by all the news related to the phenomenon of early demand for beating on time increasing excise delia. The growth in demand has recorded more significant proportions in the field of luxury items.

    Participation is open ONLY to COMPANIES of the 4 CONVERGENCE REGIONS: CAMPANIA, CALABRIA, Apulia and Sicily.


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    Was circulated yesterday, the monthly bulletin of the Abi. According to this important document, the suffering of our country's banks have reached a new record. The report also illustrates the data relating to loans, which reached positive levels, indeed the best results by 2012. The bonds in the medium to long term instead continue their downward path, falling that affects the overall collection given. In terms of rates, we see that those loans are at a record low, while those loans to 2.75%.


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    Click the day to the tax credit. As regards the 2014, instances can be submitted from 10 of the 13 June until 12 July 24 next. The application shall be submitted in electronic form together with the certificate of verification of costs incurred through the portal of the Proceedings.

    The tax credit in question is recognized within the limits of available resources. The tax credit, recognized for the costs incurred in the period from 2014 to 2016 is 30% with a maximum amount of EUR 12500 throughout the period indicated. In other words, maximum overall expenses will be subsidized amounting to euro 41666.

    For questions for the costs incurred in 2014, the Ministry of cultural heritage and tourism, from 25 July to 24 September 2015 to test subjective, objective data and the formal questions and on September 25 will publish on its website the list of instances permitted, in accordance with the chronological order of arrival.

    The Decree of the Ministry of culture and tourism of February 12, 2015 identified with accuracy the costs that may come within the facility, stating that:
    • the costs actually incurred are considered according to the rules of the tax code (exercise of jurisdiction, article 109);
    • and that made them should be by ' appropriate ' claim given by or from the Chairman of the Board of statutory auditors, or by a statutory auditor registered in the special register, or by a professional member of the Association of certified public accountants, or business experts or consultants, or by the head of the Caf.

    Be subsidized fees are as follows:
    • expenses for the wi-fi system, with reference to the purchase and installation of modems and/or routers, hardware equipment for receiving mobile service namely terrestrial antennas, parabolas and signal repeaters, and provided that it is made available to the customer a free connection speed at least a megabit/s download;
    • expenses for websites optimized for the mobile system, with reference to the purchase of software and applications;
    • expenditures for programs and systems for direct sale of services and accommodation, if able to ensure "interoperability standards necessary for integration with websites and portals of public and private promotion of integration between receptive and non-receptive", with reference to the purchase of software and hardware;
    • costs for advertising and promoting and marketing services and tourist nights on sites and specialized computing platforms, with reference to the supply contract web spaces and online advertising;
    • expenses for consultancy services for communication and digital marketing, with reference to the contract for the supply of services;
    • expenses for tools to promote proposals and digital innovative offers in terms of inclusion and accommodation for persons with disabilities, with regard to the contract for the supply of services and performance as well as the purchase of software;
    • charges for services related to the formation of the holder or of an employee, with reference to the contract of performance and teaching and tutoring services.
    The tax credit can only be used in compensation. The tax credit is divided into three equal annual tranches.

    It can be used only with F24.
    The tax credit in question:
    a) contributes to the income for the purposes of income taxes, and the value of production for the purpose of imposta regionale sulle attività produttive;
    b) does not detect the relevance of interest expense deductibility;
    c) should be indicated in the tax return for the tax year for which it is granted.


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    Was published in the official journal (Law No. 96/2015, published in OJ No. 155 of 7.07.2015) the law establishing a ratification and implementation of the agreement against double taxation between Hong Kong and Italy, signed on January 14, 2013.

    Among the most important elements of the Convention there is certainly the provision in art. 26 of the said Convention of the exchange of information on request. This Exchange cannot be refused on the basis of the principle of banking secrecy.

    The immediate effect of such a clause will be the cancellation of Hong Kong from the list of non-cooperative tax monitoring purposes. It should be remembered that the C.M. 38//2013 has clarified that, for the purposes of fiscal monitoring, collaborative Countries list includes all States that allow a proper exchange of information by means of a double taxation Convention to other agreements. With the entry into force of the Convention, therefore, the Hong Kong Special Administrative Region will be considered in all respects a collaborative Country.

    With regard to the entry into force of this Convention shall be postponed to the date of notifying the other of the completion of the procedures required by its law for the entry into force of this agreement. The Italy has done its part. Now waiting for ratification by the communication of Hong Kong. Completed that process, certainly during the 2015, the Hong Kong Special Administrative Region will be considered in all respects a collaborative Country. Already from 2015 (2016) will produce the effects monitoring purposes.

    This will not be the only effect of the entry into force of the Convention.

    Hong Kong is included, even after the changes made by D.M. 27.04.2015 published in the OJ of 11.05.2015, D.M. 23.1.2002, issued for the discipline on the deductibility of costs from tax havens. His tenure in this list it was assumed was related to the non-entry into force of the Convention. Now there are all conditions for its cancellation.

    Regarding the deductibility of costs arising from transactions with resident operators or localized to Hong Kong was noted the presence in the Convention of "non-discrimination clause". The presence of this conseete clause, even without the cancellation of Hong Kong by DM 23.1.2002, operate the deductibility of costs arising from transactions with residents thereof or located.

    Probably, with the entry into force of the Convention, Hong Kong could be expunged even dalD. M. 4.5.1999, which locates in privileged taxation countries regarding the reversal of the burden of proof for the transfer of residence of natural persons, and D.M. 21.11.2001 enacted primarily for the discipline on controlled foreign companies under art. 167 of the tax code.

    Residents in the Asian country can benefit from reduced withholding in the perception of interests, royalties and dividends of Italian source.

    In particular, for those items of income it provides for the application of a withholding tax, which may not exceed:
    -10% for dividends;
    -12.5% for interest;
    -15% for royalties.

    Therefore, companies resident in Hong Kong, referring to passive income (dividends, interest and royalties) Italian source, benefit from the preferential rates provided for by the Convention in place of the more onerous rates laid down in the Italian legislation.

    Taken from Fiscal Focus


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    Micro: enterprise which employs fewer than 10 employees and whose annual turnover and/or a balance-sheet total not exceeding 2 million;

    Small business: which employs fewer than 50 employees and achieves an annual turnover or balance sheet total not exceeding 10 million;

    Media: Enterprise which employs fewer than 250 employees, annual turnover not exceeding EUR 50 million, or a balance sheet total not exceeding 43 million euro

    ATECO code sections affected: intervention 2007

    Section H, 52.22.09 category "other service activities incidental to transport by sea and inland waterway" with reference only to companies making investments for the management of marinas and boat storage;

    Section I, 55 Division "accommodation" with the exception of categories:

    • a. 20.52 "accommodation activities linked to agricultural holdings";
    • b. 90.10 "sleepers";
    • 55.90.20 "accommodations for students and workers with hotel-style extras";

    Section N, limited to categories:

    • a. 21.01 "bicycle";
    • b. 21.02 "bareboat yachts (including pedal boats)". Please note you are eligible the purchase of boats if "pleasure craft", that is, if length is less than 10 meters and therefore not registered and not registered;
    • 77.21.09 "other rental sports and recreational facilities";
    • d. 29.1 "rental, table linens, towels and clothing items";
    • e. 39.94 "facilities and equipment rental for events and shows: light and audio equipment without operator, boxes, stands and lighting arrangements";
    • f. 79.1 group "activities of travel agencies and Tour operators";
    • 79.9 group "other reservation services and related activities" provided for the supply of tourism services;
    • h. 30 class "organisation of conventions and trade shows";

    Section R, limited to the Division:

    • a. 90 "creative, artistic activities and entertainment";
    • b. 91 "libraries, archives, museums and other cultural activities";
    • 93.11.20 category "pools management";
    • d. 11.30 "multi purpose sports facilities management nca";
    • e. 11.90 "other sports management nca".
    • f. 21 class "amusement parks and theme parks";
    • 93.29.1 category "Discotheques, ballrooms, nightclubs and similar";
    • h.    93.29.2 category "Managing beach resorts: Lake and river seafarers,";

    Type of investment eligible for contribution

    investment projects for an amount of € 30000 to:

    • a. the expansion, modernisation and renovation of tourist-hotel structures, including functional facilities facilities for the performance of the activities (such as bars, gyms, swimming pools, spas, and) as well as efforts to overcome architectural barriers, renewing and upgrading technology, improving environmental impact. It should be noted that these investments may include interventions aimed at functional reactivation of inactive Hotel tourist facilities, in which tourist accommodation activities took place and were in possession of work permits. They can also be facilitated expansion projects, modernization and renovation of existing facilities for tourist and working, presented by proposing subjects wishing to take over the tourism activity exercised in all facilities request object;
    • b. the construction or modernization of establishments, including the dining spaces and the provision of food and drink, parking and mooring points;
    • the creation and/or operation of marinas.
    • d. The construction of tourist-hotel facilities (including facilities, in compliance with
    • force) through consolidation and restoration and rehabilitation of properties of interest
    • historical-architectural and artistic;
    • e. the consolidation, restoration and rehabilitation of rural buildings, farms, trulli, towers, fortifications
    • at the end of the transformation of property for tourist-hotel facilities (including facilities, in
    • compliance with the regulations in force). For the purposes referred to above, must remain unchanged, the volume above ground
    • and without prejudice to existing brochures and original architectural and artistic features;
    • f. The first plant and/or arrangement of green area of at least 10 hectares (including through the creation of bicycle lanes, trails, sports locations attrezzati1 outlets, etc.) also of public property, whose use is shared with the management and/or the managing subject.

    Tourist facilities for letters a), d and e)) above, may be carried out also in the form of widespread receptiveness in Regulation No. March 22, 2012 Regional 6.

     The projects referred to in points), b), c), (d)), and) and f) should aim to:

    promotion of energy saving, sustainable waste management and recovery of stessi1 saving and protection of water resources;

    •      reduction of C02 emissions, acidifying substances and odoriferous and sound emissions on the part of the recipient undertakings.

    Expenditure shall be eligible for:

    • a. soil and corporate purchase rooms within the limit of 10% of the cost of investment in tangible assets;
    • b. building works and similar;
    • purchase of machinery, plant and equipment, new factory;
    • d. Investments aimed at improving risk prevention measures, health and
    • safety at work.
    • e. costs of engineering design and construction supervision to the extent of 5% of the expenditure referred to in point b);
    • f. are also eligible expenses for the purchase of computer software tailored to production needs and the company's management and the transfer of technology through the acquisition of patent rights and licences related to production requirements and the company's management.

     In case of purchasing real estate, costs are only eligible to purchase from third parties, provided the transaction has taken place under market conditions.

    are not eligible:

    • a. fees and those relating to taxes and duties
    • b. expenditure relating to the purchase of stocks;
    • expenditure relating to the purchase of used machinery and equipment;
    • d. the titles of expenditure set in cash;
    • e. pure replacement costs;
    • f. operating expenses in General;
    • leasing expenses and those relating to so-called turnkey contracts;
    • h. all expenses not capitalized;
    • the costs incurred with the internal processing orders, even if capitalised and regardless of the sector in which the company operates;
    • the title of expenditure in which the total amount be subsidized goods is less than euro 500.00;
    • k. costs shall not be eligible to purchase goods easily perishable items (table linen, towels
    • bed, kitchen utensils, tableware);

    Contribution type and entity

    Aid intensity shall not exceed:

    • 35% for medium-sized enterprises
    • 45% for small and micro enterprises.

    The aid will be disbursed in the form of subsidy determined on upright Plants of interest on a loan granted by a Funder.

    The contribution is recognized in an amount equal to the Interest Rate Swaps (Euribor 6 months versus fixed rate), money in euros to 10 years {10Y/6 m), published in the newspaper "Il Sole 24 Ore" the day of conclusion of the financing by the Funder, plus a spread.

    For applications submitted to the 12/31/2015 you add a spread equal to 5% (500 basis points)

    The contribution calculated on upright plants of interest will include any grace period:

    • For a maximum period of 12 months for funding for the purchase of machinery and equipment;
    • For a maximum period of 24 months for funding for expansion and/or modernisation;

    Whatever the longer duration of the loan agreement, the plants given subsidy on interest will be calculated by reference to a maximum period of funding (net of any grace period):

    seven years for funding the creation, expansion and/or modernisation of the structure;

    five years for funding for the purchase of machinery, equipment, patents and licenses.

    The concessions will be charged, regardless of the amount of eligible project, to a maximum amount financed:

    • 4,000,000 euro in case of medium-sized enterprises;
    • 2,000,000 euros in case of small and micro enterprises.

    May be paid an additional contribution in regard to installations which may not exceed 20%

    investment for a maximum amount which may be paid by:

    • 800,000 euros for medium-sized enterprises
    • 400,000 euros for small and micro enterprises.

    For companies who have earned the rating of the maximum legal contribution is high plants respectively to EUR 850,000 and 450,000 euros;

    will be provided an additional grant of

    • to 2.5% of the investment for micro and small enterprises;
    • at 1.25 on investment for medium-sized enterprises;

    to a maximum amount, in both cases, 50000 €

    Applications may be submitted from March 9, 2015