reddito cumulativo familiare

After they have begun the taxpayer loses the right to avail of certain options envisaged in his/her favor (for example, voluntary correction of tax return). Generally indicates an amount of money collected obligatorily (taxes, fees, TV fee, etc). Concessions of amortizable goods do not form a part of the volume of business. Examination of the tax return in order to verify whether it is correct. TRATTAMENTO DEI DATI - DATA TREATMENT CONTENZIOSO TRIBUTARIO - TAX LITIGATION The following are not subject to legal usufruct: UTILE - PROFIT Magistrates, university professors, notary public (the President of the watchdog committee is chosen from this category); Notice sent by the Revenue Agency to the intermediary who has submitted the tax return of a client online, when an anomaly, an error or an omitted payment emerges during its settlement. An economic business to manufacture and exchange goods and services. The person who rents out a property. Reference: WikipediaWarning: Contains invisible HTML formatting, Last Update: 2017-04-06 Natural persons, partnerships and associations without a legal personality, usually self-employed. REGISTRAZIONE DEI CONTRATTI DI LOCAZIONE - REGISTRATION OF LEASE CONTRACTS Property right on the house intended for family residence and on its outbuildings to which the separated partner, in fact or by law, and the members of his/her family, are entitled. ACQUISTI INTRACOMUNITARI - INTRA-EU PURCHASES Directors of Tax Administration or other higher officials from the Finance Police, who have been retired for at least two years; Tax benefits provided for disables, considerably increased by the tax laws of recent years. For the purposes of Irpef, the taxable base is the value of the recalculated cadastral revenue. DIRITTI DEL CONTRIBUENTE - RIGHTS OF THE TAXPAYER

- 770 Form – Simplified: it must be used by the withholding agents to send to the Revenue Agency, via the Internet, all fiscal data regarding deductions on employees’ salaries and other tax and insurance data;

DIRITTO DI ABITAZIONE - RIGHT OF RESIDENCE exclude completely or partly the deduction of the, exclude completely or partly the undue tax, correct the material and calculation errors committed in the. Preferential treatment granted in certain cases; it generally consists of the application of a reduced rate or in the concession of tax credits, deductions from the taxable base, detractions, and exemptions. Positive economic result of a business or of autonomous work over a determinate period of time (usually the solar year). They differ way from detractions, which lower the tax due. Form to be used at banks, collection agents and post offices for all payments in favor of institutions other than Tax Administration offices (the town council, judicial offices etc.)

Lists of taxpayers who, on the basis of particular criteria and indexes of tax risk, have been selected by the tax administration to undergo inspection. DICHIARAZIONE DEI REDDITI (CON IL MODELLO UNICO) TAX RETURN (WITH THE MODELLO UNICO FORM) Sequence of numbers and letters that identify the tax to which the payment refers. In each category there are various sub-categories.

credits resulting from material errors committed by the Revenue Agency (for example, the registration of a higher amount than the ascertained one). From: Machine Translation Make sure that your foreign income is included in your taxable income. INDENNITÀ DI ESPROPRIO - EXPROPRIATION INDEMNITY Offers made voluntarily to the State or other bodies or organisations that work in the no-profit sector and carry out activities such as study, research, cultural and artistic documentation, entertainment and other activities of social utility. Anomaly which occurs when two people, born on the same date and in the same municipality and with similar personal data, would receive the same tax code.

A contract by which a subject (usually a bank) guarantees to the creditor the execution of an obligation undertaken by the debtor. - ALLOCATION (OF CREDIT, INCOME ETC.) A profit deriving from the transfer of certain assets at a price higher than that which was paid for them; it is taxable as company income if it is made through commercial activities and can be charged in constant amounts in the tax period in which it was made and in the following four. Jurisdictional bodies competent for disputes relating to tax matters. Certificate issued, upon the taxpayers’ request, by the CAF (Fiscal Assistance Centres) or by recognized professionals, which certifies that the data on the tax return they have prepared complies with the relative documentation. For example they derive from positive components of taxable income in the financial years following the one in which they were listed in the balance sheet, or from negative components deductible in financial years preceding the one in which they were listed.

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