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NEWS 31.12.2009 BY

Budget 2010: extension of tax benefits on restructuring.
The Finance Act 2010 (art. 2, paras 10 and 11) was deferred until 31.12.2012 the tax benefits of 36% on restructuring and stabilizing housing facilitated the application of VAT of 10% on maintenance and extraordinary architectural heritage.

770 monthly at the start of 2010 for the condominiums.
The Director of Revenue announced that the obligation of the substitutes of presentation of the CD 770 monthly, as required by art. 1, paragraph 121 of the Finance Act 2008 will come into force in 2010. The performance will be experimental for the first year, with optional membership, before stabilizing in 2011.

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Buon Anno!!!

I do not believe in ....... I just believe in me

Good evening to all and happy new year

What Happened With Tawnee Stone

Kant: Il regime clericale

For Kant there is a clerical regime does not dominate when the reason and principles of morality, but a fetish worship and submission to dogma. A clerical regime is increasingly despotic, and "accustomed to hypocrisy chokes the loyalty and allegiance of his subjects."

The clerical regime is therefore the establishment of a Church, because it dominates in a fetishistic worship, what is to occur every time that principles of morality, but commandments statutory rules of faith and form the basis and essence of the Church. Now there are certainly many types of churches, in which the fetish is so varied and so mechanical that it seems should also exclude all morality, and every religion, and indeed should replace it, so as to end up very close to paganism. But the more or less has nothing to do here, where the value or non value depends on the nature of the principle, which requires above all else.

When this principle requires humble submission to a dogma, a slavish worship, but not free gift, you must first make the moral law, as few observances may be imposed, just that they are declared as absolutely needed, because you will still have a belief fetishist, which is governed by the multitude, which, con la sua sottomissione all’obbedienza d’una Chiesa (non della religione) vien derubata della sua libertà morale. La costituzione di questa Chiesa (gerarchia) può essere monarchica, aristocratica o democratica: ciò riguarda solo la sua organizzazione; ma sotto tutte queste forme la sua costituzione è e rimane immutabilmente dispotica. Là, ove statuti relativi alla fede sono inclusi nel numero delle leggi costituzionali, ivi domina un clero, il quale crede di poter assolutamente fare a meno della ragione ed anche, in fin dei conti, della dottrina biblica, perché esso, come unico autorizzato custode ed interprete della volontà del legislatore invisibile, ha l’autorità esclusiva di regolare le prescrizioni of faith, and, therefore, equipped with this power, has the right not to convince, but only to order.

Now, since outside of this clergy, all others are secular (not excluded the leaders of the political community), ultimately the Church dominates the state, not really by force, but through the influence on people's minds, and also, moreover, by the pride that the state utility, presumably, must be able to draw from unconditional obedience to a spiritual discipline which has used the same thought of the people.

But in this situation, inadvertently, the habit of hypocrisy soffoca la lealtà e la fedeltà dei sudditi, li prepara ad essere scaltri, per fingere di compiere anche i doveri civici; e, come tutte le volte che si parte da princípi sbagliati, si ottiene proprio il contrario di ciò che ci si era prefissi.

Kant, La religione entro i limiti della sola ragione, cap. IV, parte II, par. 3

Does Butterfly Rash Look Like

' INTERNAL REVENUE SERVICE A GUIDE TO THE CONDOMINIUM

The Inland Revenue has produced a new guide entitled 'Condo: compliance and tax relief', available online at Web http://www.agenziaentrate .gov.it / ... /% 20N6_07.pdf GUIDE , which contains useful information on key fiscal and charged to the building administrator, such as carrying out the withholding tax on compensation paid, returns and performance of its obligations to supply some data on condominiums amministrati.Un separate chapter discusses the benefits of tax, in the event of major building renovation or upgrading the energy efficiency of the common parts of condo buildings. The guide also includes chapters on the legal classification of problems and communal aspects of professional administrators .

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2010 DIA WITHOUT THE EXTRAORDINARY MAINTENANCE

With the simplification bill increase its operations that do not require qualifying title; web practices to One-stop shop for ediliziaInterventi extraordinary service do not affect the structural parts of buildings, paving of outdoor areas, installation of solar panels, photovoltaic and solar thermal without external tanks, outside the historic centers, furniture appliances in buildings, temporary buildings, greenhouses, furniture seasonal movements of land for agricultural activities: in pursuit of these interventions will no longer need the qualifying title. The bill provides for administrative simplification, given preliminary approval by the Council of Ministers on 12 November, adding to the list in these operations Article 6 "Activities Free building" of the Presidential Decree 380/2001 (Consolidated building). The exclusion from the qualifying title for routine maintenance, the removal of architectural barriers and temporary works for research in the subsoil. The works produced without qualifying title would have to meet the more restrictive regional arrangements, the local planning instruments and other industry regulations (seismic, security, fire protection, sanitation, energy efficiency and for the protection of cultural and landscaping). In addition, major repairs must not lead increasing the number of housing units and not involve the increase of urban standards. Before the start of operations (excluding mobile greenhouses and earthworks), you must inform Council, also electronically, attaching any required permissions, and only for major repairs, an indication of ' company that will perform the work. These simplifications are those that the Government proposed in March and expected to be approved by a decree law by April 10, while the rules on increasing volume (House Floor). The DL, however, stalled due to the conflict of jurisdiction between state power and regional content of that decree are now merged into the simplification bill. The bill provides for the simplification, further, that the Government amend the Article. 5 of Presidential Decree 380/2001 on the One-stop shop for building, providing that the door welcome your questions, statements, communications and related technical drawings or attachments submitted by the applicant in using IT systems and also increasingly by electronic means, the documentation to the other ministries involved in the proceedings. The bill will now be examined by the Joint Conference for the opinion, only to be tabled in Parliament for the conversion into law.

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H. Jonas, Il principio responsabilità

1) Jonas, La responsabilità per il da_farsi

In questa lettura Jonas prende in considerazione non il rapporto fra ciò che abbiamo fatto e le nostre responsabilità, ma la responsabilità in rapporto a ciò che dobbiamo fare (e abbiamo il potere di farlo).

1) H. Jonas, Il principio responsabilità

Esiste però ancora un concetto complementare diverso di responsabilità che non riguarda la resa dei conti ex-post-facto per quanto è stato compiuto ma la determinazione del da-farsi, rispetto al quale io mi sento responsabile in primo no place for my behavior and its consequences, but for the cause that requires me to act. For example, the "responsibility" for the welfare of others is not limited to "select" purposes of action data in view of their eligibility moral requirements, but actions that are not designed for any other purpose.

[...]

The "for what" is outside of me, even if under the influence of my power, and depends on good and evil . The "for what" my power to offset its right to exist from that which is or may be, e assoggetta il potere mediante la volontà morale. La causa diventa mia, poiché il potere è mio e ha una relazione causale proprio con lei. Ciò che è dipendente nel suo diritto autonomo acquista potere normativo, ciò che è potente nella sua causalità viene sottoposto a obbligazione. Il potere diventa oggettivamente responsabile per ciò che in quel modo gli viene affidato, e vi si impegna affettivamente mediante la presa di posizione del senso di responsabilità: nel sentimento ciò che è vincolante viene a legarsi alla volontà soggettiva. Ma la presa di posizione del sentimento non ha la sua origine prima nell’idea di responsabilità tout court ma nel riconoscimento della bontà peculiare della causa, in how it affects the feel and humiliates the pure selfishness of power. First is the "ought" (Seinsollen) of the object, secondly, the "must do" (Tunsollen) the party called upon to care for it. The need of the object on the one hand, the absence of guarantees of its existence, and the moral conscience of power on the other hand, in the causation of his guilt, blend in the affirmative responsibility of the actor, who always already interfere in the being of things. If one adds to the love, the responsibility is raised by the dedication of the person who learns to fear for the fate of those who are worthy of exist and to be loved.

Today when we speak of the future need for an ethic of responsibility is precisely to this kind of responsibility and sense of responsibility, not the empty "responsibility" of any formal agent for his action. We will have to compare it with the principle motivation of previous moral systems and their theories. Empirically, we will approach this concept in the best way to substantial, purposeful, accountability, if we ask what can be understood by an "irresponsible act" (given that we can say without contradiction, based on two different concepts of responsibility, che si è responsabili anche per le azioni piú irresponsabili). In questo caso andrà però escluso il senso formalistico di “irresponsabile” = privo della capacità di rispondere di qualcosa e perciò tale da non poter essere ritenuto responsabile.

H. Jonas, Il principio responsabilità, Einaudi, Torino, 1990, pagg. 117-118

2) Jonas, Il fondamento della morale, la responsabilità man for man

After considering the responsibility in concrete and abstract sense, the Jonas back to the three concepts of wholeness, continuity and future and the archetype of all responsibility: that of ' Man for man, which is to be understood as a value-sided, but does not reject reciprocity.

H. Jonas, The principle responsibility

The common element can be summarized in three concepts of "totality", "continuity" and "future", reported the existence and happiness of human beings. They assume, first, that given the fundamental point of reference "human being". It shows insecurity, vulnerability, revocability - peculiar mode of transience - of every living thing, making it the sole object of attention (Obhut), but beyond this the humanum commonality with the sphere of responsibility, which on the claim that the most original, though perhaps not the only one. Every living being is an end in itself and needs no further justification: in this respect man is not in any way superior to other living beings, except to be only him responsible for them, that is for the protection of their being ends in themselves. But in sharing the fate of his fellow human purposes, they share them or whether he merely recognize them in others, and the purpose of their existence in itself, can converge in a unique way in his own end: the archetype of all responsibility is that of man to man. This primacy of kinship in the subject-object relationship of responsibility is inherent in the nature of the matter conclusively. It means, inter alia, that the report, although one-sided in himself and in each individual case, however, is reversible and includes a potential reciprocity. Indeed, the general reciprocity is always present, because I responsible for someone living among human beings are also the subject of the responsibility to someone else. This comes from non-self-sufficiency of man: each has experienced, first on himself the responsibility of the original parental care. This fundamental paradigm becomes clear in the most convincing way the plot of the responsibility with all that is animated. Only living things, in its constitutive poverty and vulnerability, may be subject to liability, but this is only necessary and not sufficient. What distinguishes humans, namely that only he can have a responsibility, at the same time means that he should have for his fellow men, themselves subject to potential liability, and that, in one way or another, already possesses: the ability to get it is the condition enough of its actualization.

H. Jonas, The principle of responsibility, Einaudi, Torino, 1990, pp. 124-125

3) Jonas, The ethics of responsibility

Jonas opposed the "principle of responsibility" is the "principle Hope, "is the" beginning fear ", even if the philosopher states that fear is now necessary. The ultimate goal is to protect "the integrity of man."

H. Jonas, the principle of accountability

the beginning hope contrasts with the principle responsibility and the principle of fear. But fear, even if they fall into some disrepute moral and psychological, is the responsibility of just how much hope, and we are here still plead the cause, for fear is now more necessary than at any other time when, animated confidence in the good performance of cose umane, si poteva considerarla con sufficienza una debolezza dei pusillanimi e dei nevrotici.

a) Paura, speranza e responsabilità.

La speranza è una condizione di ogni agire, poiché questo presuppone di poter conseguire qualcosa facendo affidamento sulla possibilità di ottenerlo in quel caso determinato. Per chi sa il fatto suo (e anche per chi è favorito dalla fortuna), potrà trattarsi non solo di speranza, ma anche di sicurezza di sé. In considerazione di tutto ciò di cui l’agire si fa carico si potrà solo sperare che già il risultato immediato, e a maggior ragione i suoi effetti ulteriori nell’imprevedibile fluire delle cose, saranno davvero quelli auspicati. L’individuo must be aware whenever you can want to take the viewpoint later (in hindsight) of failing to act or have acted differently. Fear does not refer to this uncertainty, or refers to it only as contributory factors. Do not let fear distract from action, but rather feel responsible in advance for the unknown is, before the final uncertainty of hope, just a condition of agency responsibilities: precisely what is termed the "courage of responsibility" .

When we speak of the fear that nature is the responsibility does not mean the fear that deters from the action, but that which calls for acting; understand the fear of liability for the object. About the latter, we have already shown (in Chapter 4). Which is essentially vulnerable and that is therefore to be feared for it. In this chapter we have analyzed at length in any particular case what leads someone to take ownership of that fear turning into a duty to act. The responsibility is caring for another being where it is recognized as a duty, becoming "apprehension" when the vulnerability of that being is threatened. But fear is already potentially contained in the original question from which you can imagine comes every active responsibility: What will happen to that being, if I do not take care of him? The more obscure the answer is, the more clearly delineated is responsibility. The farther into the future, as more distant from their own joys and sorrows, at least in his family is manifest what is feared, the more clarity and emotional sensitivity must be mobilized for that purpose.

becomes necessary to 'snuff' heuristics of fear that is not limited to discover and represent the new object, but makes himself known to the special interest of ethics that is evoked (not that it had ever been before d 'now). Already ethical theory needs the idea of \u200b\u200bevil as that of good, then all the more if it lost out to our eyes and needs to have its profile through the anticipation of a new impending evil. In a situation where there seems to be the present, the conscious effort of feeding an altruistic fear - which, along with the bad, it also reveals the good that must be safeguarded, along with the disaster, even the salvation that must not be overloaded with illusions - indeed that very fear will become the first duty of the ethics of pre-historic responsibility. We will look closely RELIANCE our fate to those who do not feel quite decent for the human condition this source of ethics of responsibility, "the fear and trepidation" - which of course is never the only source, but sometimes quite reasonably the dominant one. From our side we do not fear the reproach of cowardice and negativity when so declared the fear a duty, which can be naturally the only hope (prevention): founded fear, not hesitancy, perhaps even anxiety but never the dismay and never fear or fear for themselves. It would be cowardice actually avoid the fear if it is necessary.

b) To protect the "integrity of the"

You must learn again to protect us from slipping over the horror of our power (eg from experiments on human nature). The paradox of our situation is the need to regain lost respect for the horror, the expectation of negative, positive, respect for what the man was, and before the horror of what he could become, before the possibility that there is revealed as soon as we inexorably to predict the future. Only respect, revealing "something sacred", that is inviolable in all circumstances (which is experienced even without positive religion), we preserve also from the profane in this view of the future, from wanting to buy it at the price of the first. The hope, as soon as the fear can cause us to postpone to a later stage the real end - the advancement of man in humanity not atrophied - and compromise in the meantime this does not end with the means to meet the man of their own era. Degraded heritage involved in the degradation also heirs. The protection of the heritage in the alleged "man of integrity" and then in the negative, whether the protection from degradation, must be the commitment of each moment: do not grant any break in this protection costituisce la migliore garanzia della stabilità, essendo, se non l’assicurazione, certo il presupposto anche dell’integrità futura dell’identità umana. La sua integrità non è altro che l’apertura verso quella sempre smisurata pretesa – che induce all’umiltà –, rivolta al suo portatore strutturalmente inadeguato. Conservare intatta quell’eredità attraverso i pericoli dei tempi, anzi, contro l’agire stesso dell’uomo, non è un fine utopico, ma il fine, non poi cosí modesto, della responsabilità per il futuro dell’uomo.

"Agisci in modo che le conseguenze della your action are compatible with the survival of human life on earth "

H. Jonas, the principle of accountability, Einaudi, Torino, 1990, pp. 284-287

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La video-mappa dell'universo conosciuto

From the Earth to the Big Bang, and vice versa The Known Universe , video produced by the American Museum of Natural History for the exhibition worldviews the Rubin Museum of Art in New York (until 11 May), is a faithful representation of all galactic objects known to man, a reconstruction based on data Digital Universe Atlas dell'Hayden Planetarium .

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Per non rassegnarsi all'abisso fra politica e felicità

of Giancarlo Bosetti

Then, in 1968, when Herbert Marcuse was the soul, the spirit, the ideas of the youth uprising in the world, dealt with the philosophy of happiness ', he tried a daring now known that synthesis of eros and logos, desire and reason, freedom,' game, sensuality ', from Plato on tolerance that has kept busy professionals investigation into the mystery of the human condition. Then he looked for a "squaring the circle", perhaps more 'vague than the Maastricht criteria, perhaps less rigorous than what Dahrendorf calls today (freedom', well-being, social cohesion), but extremely ambitious, seductive, enthralling millions of Kids: combining freedom and instincts in a revolution which, if not you could do, at least you could imagine.

imagine, at least, the revolution: how Halprin, the girl from "Zabriskie Point" (the product more 'Marcus of contemporary cinema) imagines the final explosion of the house of speculation, the festive joy of destruction symbols of society ' repressive, a joy that repeats and expands like an embrace of infinite love. The titles of Marcuse had in his mouth at all 'Reason and Revolution', 'Eros and Civilization', 'The one-dimensional man', even those who had only seen the covers (as usual, the majority), had a "steps" to reach the hearts of girls and boys. The campuses of Berkeley as in Paris, Milan, but also in Belgrade and Budapest, with a beer is beginning to talk of "Es" of libidinal energy, alienation, and ended up designing posters, demonstrations, riots, engagements, perhaps all together to square the circle, protesters and happy.

Today that happiness '(and even more' of her revolution) and 'so' public policy away from the conversation, we learned today (in truth 'had already' Kant told in no uncertain terms) by good liberals not to get the affairs of others, to let everyone take care of his own happiness ', his life plan, according to taste more' diverse today Marcuse pages seem to come from strange and distant era when the utopia mingled with the every day life. What to do with today's thought Marcuse? Rileggiamolo at least for one reason: to ask whether the total elimination from the discourse on public affairs of the theme of good and happy life is not an error, ask if the chasm that has' open between politics and life should not be scrutinized with concern and if that distance (reduced to the mediation of political interests here, life full of joys and anxieties excluded from public discourse of the ') can not be reduced with some sophisticated and lightweight, there again, the old ideologies, but there even dry leaves of humanity ', as soon as we leave home. Ah

Aufhebung the Hegelian! Mythical word that is behind us for two hundred years, since Hegel's use 'to describe the way in which the spirit (which means the consciousness, the world, all) walking. It means "over", a "tolerance" that goes beyond 'the previous station but that go beyond', and retains all over: the end result will be 'new and different, but bring' tracks, scars, of course. Marcuse Aufhebung seen mostly in the sign of the excess of the human condition, the same philosophy and 'an excess, a step out from the given condition, the thought, the reason they never stop, not satisfied, seek the next station.

The engine of this process is 'the desire, are the drives that push out of the niche above to look for a new, more' bigger and more 'beautiful, the engine and' the life that is critical of this, denial, denial , feed, motor and 'criticism, the tireless effort of the negative. We are always 'more' "of what we did and do. Among the reality 'that we have won and the possibility' that whale in front of the tensione si riapre continuamente, ogni volta. Tra l'essere e il poter essere scocca una nuova scintilla. E lo spirito va. E con lui avanza il mondo.

Nella potenza del negativo sta per Marcuse l'essenza dell'hegelismo, vale a dire del pensiero che prepara il terreno al marxismo. Ma non e' quel genere di rivoluzione, quella socialista, che interessa Marcuse (che critica il dogmatismo comunista in Marxismo sovietico, nel 1958), neppure gli interessa il riformismo della Seconda Internazionale. Altro va cercando il nostro, la sua ispirazione rivoluzionaria, la sua potenza del negativo puntano in direzione del problema della felicita' nella societa' del Novecento.

La psicanalisi freudiana fornisce la conoscenza delle energie e delle pulsioni che dominano l'io e mostra come il desiderio, la sensualita' e il gioco abbiano un potenziale di emancipazione per gli individui. Ma per Marcuse il progetto di gioiosa liberazione personale incontra ostacoli insidiosi e sottili: la societa' contemporanea e' solo apparentemente permissiva, in realta' reprime e schiaccia l'autodeterminazione, costringe a comportamenti uniformi, scatena forme illusorie di liberazione, che spesso si riducono alla scelta della marca dei gadget messi a disposizione nei supermercati.

Non solo, la stessa psicanalisi e' uno strumento a doppio taglio. Se impugnata dal lato del potere repressivo, fa diventare il "principio di realta'" un modo per imbrigliare le pulsioni e spegnere liberta' e felicita'. In quel caso la psicanalisi rinuncia alla propria potenza del negativo e si riduce a una terapia per adattare gli individui alle condizioni che trovano, quali che siano. E' un processo che Marcuse chiama di "desublimazione repressiva", di "blocco sociale della coscienza".

Altro che felicita' creativa e giocosa sull'onda di una libido in festa! Tutti sotto il giogo di una condizione repressa e costretti dall'organizzazione sociale e dalla tecnica a piegare i desideri alle necessita' di un lavoro alienato. E solo una rivoluzione potrebbe in effetti mettere fine, secondo Marcuse, come secondo Marx, a questa alienazione. Ma c'e' un problema: come e' tipico di Marcuse e di una gran parte dei movimenti studenteschi la classe operaia e' vista as a desired partner for the revolution but also greatly feared for his tendency to be assimilated by the capitalist system. More

'that a political revolution to Marcuse and' a philosophical attempt to overcome Freud and Marx, using all their social and psychological tools to decipher the human condition in our time. If we consider the bearer of a political plan, Marcuse seems to be a complete pessimist, always looking for individuals who support the emancipatory utopia: students, intellectuals, the marginalized, the poor of the world, but increasingly also quite convinced that these individuals not make it to tip the balance of the company 'because law enforcement is' too weak, both because', above all, the capitalist machine 'constructed so the eyes of Marcus, from "integrating" the bearers of alternatives systematically, beginning with the working class to which Marxism gave a salvific function. The company

'advanced industrial, the American model, seem designed to frustrate any possibility of breakage. Uniformity, 'homogeneity', integration, and not one-dimensional man 'capable of opposition. A company 'which oppresses through comfort, which maintains its neo-colonial power on the Global South, which offers a commercial solution with pornography to sexual drives, which forces a uniform "Newspeak" Orwellian type (what is now the extreme left calls the "pensée unique"), which tends to a form of disguised totalitarianism would escape routes were it not for some spark of rebellion: students, Vietnam.

But mostly 'Marcuse sees growing frustration and aggression' in society 'contemporary, not revolution. The One-Dimensional Man has lost the autonomy of his personality ', no more' humanism, knows no romantic ideals and values. Yet it is not 'excluded (sometimes shows Marcuse to believe) that an explosion will make him find his multidimensionality'.

But you light 'Marcuse today to piece together the shards of a project antagonistic to the left. And 'more' likely that the pages return to practice a philosophical fascination as one of the most 'brilliant critique of a tradition that has mixed, and developed Marxism in all forms of unorthodox with Heidegger's criticism of the technique and criticism of Freudian repression of instincts. And it is light 'for the quality' of his interpretation of Hegel and the Phenomenology of Spirit, a place of passage for all thought of the twentieth century.

Marcuse meant especially Hegel subtract from accusations that they wanted a precursor of fascism and Nazism. He wanted to preserve the idea of \u200b\u200b"negative philosophy", which has the engine in the dialectic of progress, from any contamination with totalitarian regimes and tended to give that kind of failures "Positive philosophy" (positivist and scientistic) with the excesses of technocracy and the rationalization that he saw emerge. One of the steps most 'beautiful "Reason and Revolution' and 'one in which Marcuse gives us his interpretation of the dialectic of Lordship and Bondage', by the discovery that" the individual may 'become what' and that 'only through another individual, "that its very existence consists in his 'to be another' to the struggle for life and death and the emergence of labor as a constituent of the same reality 'and as the birthplace of the freedom'.

One of the charges against the company 'contemporary capitalist, by Marcuse, and' just to have annihilated this potential for freedom '. The nightmare of the founders of communism had done from the beginning of their "scientific socialism" (what the workers instead of joining in a common project individually attempted escape and the way of social promotion) was largely completed after the goal 'of this century. Was not enough 'then pursue a path emancipatory now polluted and diverted, it was necessary to appeal to other forces.

"The One-Dimensional Man" aims to bring together intellectuals to workers in Great Refusal. If the "determinate negation" of Hegel was not enough memory 'would be due to the "indefinite denial", that' the total negation. And if the conditions explosion, however, are not created, let's at least able to imagine, as the heroine of Antonioni. For Marcuse and 'an act of freedom' that breaks the cage of society 'to a size and loses contact with the vital energy of desire, where it all begins again.

of Giancarlo Bosetti: http : / / www.caffeeuropa.it/editoriale/45marcuse-editoriale.html

White Mucus From Anus Of Cat

Studio Rag. Mario Stefano Ogna
Rag. Mario Stefano Ogna, accountant and auditor
Dr. Louis A. Ogna, auditor


SUBJECT: CIRCULAR TREMONTI B-44E REVENUE AGENCY

this circular to inform our Dear Readers on the explanations given for the application of so-called "Tremonti B" in the Circular 44 of October 27, 2009 Statement of Direction and Revenue Agency Litigation.

FRAMEWORK

The Dl No 1 July 2009 78 converted with amendments into Law No. 3 August 2009 102, better known as "operation summer 2009," to 'Article 5 declassified as "de-taxation of investment in machinery, has introduced a facilitation for the investment, now renamed as" Tremonti TER.
On 27 October, the Internal Revenue Service has provided the first move to try to resolve the many questions of interpretation.

WHAT IS THE ADVANTAGE

The facility consists in 'exclusion from the imposition of income tax amounting to 50% of the value of investments in new machinery and new equipment, including 28 in Division table ATECO 2007, made from July 1, 2009 until June 30, 2010.

MAIN DIFFERENCES WITH PREVIOUS "Tremonti"

Although the enforcement mechanism is similar to that of the so-called "Tremonti bis" and "Tremonti" there are many differences from previous legislation, in particular the new standard differs from previous :
Ø L 'S SUBJECTIVE: applies to all owners of business income (NO SELF-EMPLOYED) already exist, or to start work from 1 July 2009 to June 30, 2010. Can 'be enjoyed even by people who use systems, accounting and simplified.
or the scope OBJECTIVE: Investment only relate

* NEW * NEW MACHINERY EQUIPMENT
division as shown in TABLE 28 ATECOFIN

However
used in the production process, excluding those processed or assembled to obtain products intended for sale.

OR FOR THE MECHANISM OF APPLICATION: Your benefit is determined on the basis of the cost, without importance of the average investment (and disinvestment) of the 5 tax years preceding the execution of the investment, and the same entity.

STAKEHOLDERS

The facility applies to all persons residing in the State, in relation to the productive activities of business income, regardless of legal status, size, or from the productive sector of belonging. For example
allowed facilitation:
- individual business operators ancorché gestita in forma di impresa familiare,

comprese le aziende coniugali;
- società in nome collettivo e in accomandita semplice;
- società di armamento;
- società di fatto che abbiano per oggetto l'esercizio di attività commerciale;
- società consortili a rilevanza sia interna che esterna;
- società a responsabilità limitata, per azioni e in accomandita per azioni;
- società cooperative e di mutua assicurazione;
- enti pubblici e privati, diversi dalle società, nonché i trust aventi per oggetto esclusivo o principale l'esercizio di un'attività commerciale;
- enti pubblici e privati, diversi dalle società, and trusts do not have sole or main object of the exercise of commercial activities, limited to income from commercial activity.
The facility shall also apply to permanent establishments in the State of non-residents.

ACTIVITIES 'INDUSTRIAL RISK

According to paragraph 2 of Article 5 of the decree: "The holders of industrial activities at the risk of accidents, identified pursuant to Legislative Decree No 17 August 1999 334, as amended by Decree Law No. 21.9.2005 238, can take advantage of incentives TREMONTI TER only if it is documented as the fulfillment of the obligations and requirements of the Decree. "

PERSONS EXCLUDED

fall between those excluded:
- professionals and self-employment;
- those who do not produce business income;
- activities hazard industrial accidents that do not certify the 'fulfillment of obligations and requirements of the relevant decrees;
- the natural and ordinary partnerships, in relation to agricultural activity carried out within the limits laid down in Article 32 of the Income Tax Code;
- individuals, with reference to production of self-employment income under Article 53 of the Income Tax Code;
- unincorporated associations formed between individuals for the exercise in association of arts and professions, including lawyers and the companies (risoluz. 118E of 28.5.2003);
- non-commercial entities do not hold business income.

VALIDITY PERIOD 'INVESTMENT

The facilitation work for the investments made from 1 July 2009 to June 30, 2010.

INVESTMENT FACILITIES

are facilitated gli investimenti in
NUOVI MACCHINARI
NUOVE APPARECCHIATURE
COMPRESI NELLA DIVISIONE 28 DELLA TABELLA ATECOFIN (allegata)

In particolare la circolare stabilisce che, sono agevolabili:

· GLI INVESTIMENTI IN ECONOMIA per i quali rilevano i costi imputabili all’investimento (progettazione, manodopera ecc.);
· GLI INVESTIMENTI REALIZZATI MEDIANTE CONTRATTO DI APPALTO A TERZI;
· GLI ACQUISTI DI BENI CON PATTO DI RISERVATO DOMINIO di cui all’art 1523 del codice civile;
· GLI INVESTIMENTI IN LEASING (MA NON PER I BENI ACQUISITI CON IL C.D. LEASING OPERATIVO).

NATURA DEI PROPERTY

contrast to previous versions, the current legislation does not specify the destination or mode of utilization of assets to be invested in the production process.
This suggests that only the processed goods are excluded or assembled for the production of goods for sale (so-called commodity goods).
NEW CONDITION '

from the wording of the rule it follows that it is not for the Concession goods have already been used in any way.
can be facilitated, for example, the machinery on display in showrooms and used only by the dealer for demonstration purposes only (and therefore never became operational) - Circular 4 / e, 18.1.2002 par. 2 - the retailer must issue appropriate supporting documentation.
For goods produced in the economy, also contributes to their achievement when a well used, the facility is still here, where the cost of the item used is not of overriding importance compared to the overall cost.

TERRITORIALITY '

In order to facilitate not detect the fact that the goods are manufactured by Italian or foreign companies.
contrast to previous versions, the current does not expressly provide that the investment should be made in the State, but provides for the withdrawal of subsidy "if the object of investment goods are sold to persons with permanent establishment in countries outside the European Economic Area."
It follows that investments must be made in production facilities in the State, the Member States of the EEC or of the States Parties to the Agreement on the European Economic Area, which also includes Iceland, Liechtenstein and Norway.

USE

of Facility The facility operates within the IRES and income tax purposes - not for IRAP.
It is enjoyable, making a decrease in the tax base of corporate income tax for the period of execution of investment aided. The tax relief
operates independently of the operating result (profit or loss) and therefore helps to determine the outcome even in the presence of an income loss.
The facility can be enjoyed only in the payment of the balance of income tax due for the taxable year of performing investments (therefore has no impact on the calculation of payments).
Basically in the case of companies with the solar year, payments for 2009 will not be able to apply a reduced estimate with the CD system, for 2010 advances must calculate gross of subsidy (it's always nice to check the tendency towards simplification).

additional discounts


Article 5 does not contain a provision for non-cumulation of benefits with other discounts.
This leads us to believe that the facility is combined with other measures except for the provisions relating to these other facilities, (like the assessments that are within the jurisdiction of the bodies which offer) does not provide otherwise.

It is believed the cumulation:
- investment tax credit in disadvantaged areas;
- business research and development tax credit.

The facility can not be combined with the facility due to the cost of upgrading the energy efficiency ex L. 296/2006.

WITHDRAWAL ADVANTAGE


Paragraph 3 of Article 5 stipulates that "The tax incentive may be revoked if the farmer sells to third parties or employ the goods for purposes extraneous to the investment business before second taxable year following the purchase. "
assumptions are made for the waiver because the well facilitated:
is sold to third parties;
is abandoned;
is destined for purposes extraneous to or consumption of the entrepreneur or his family, and when it is given, donated or given to shareholders;
when leasing is not redeemed within the time limits set out in paragraph 3 (before the second taxable year following the completion of the investment);
purchased and then subject to a lease-back transaction is not subsequently redeemed within the period referred to in paragraph 3;
is purchased by contract reserve Failure to resolve the property of the buyer (Article 1526 Civil Code)..

NOT CONSTITUTE GROUNDS FOR REVOCATION
the theft of the property, as evidenced by the complaint to the competent authorities;
the transfer of the asset transfer in the case of company in case of gift or inheritance upon death;
the transfer of property in connection with a merger, division, and transformation affecting the person who made the investment, provided this does not cause the release of goods from the regime of enterprise;
the transfer of property in extraordinary transactions of sales or transfers of business, provided that the good object of investment in productive activity remains soft.

The study is at your disposal for any further clarifications.

E 'welcome this opportunity to extend

Sincerely

Rag. Mario Stefano Ogna

Studio in Milan Via Carlo Farini n. 63 - Tel 2002 6070006 Fax 0039 0039.02.69900389
Studio in Rome - Via Carlo Conti Rossini No.95 - Tel 06 51607681 - Fax 06 51607609 E-MAIL
mariostefano@ogna.net

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SUBJECT: MORATORIUM ON DEBTS OF SMALL MEDIUM-SIZED ENTERPRISES

This Circular to inform of progress on Dear Readers of the important initiative taken August 3, 2009, between the ABI and other representations Permanent Observatory on bank-firm relationship, the presence of the Minister Giulio Tremonti.

The so-called "Joint Notice" was signed in implementation of Article 5 paragraph 3-quater of Legislative Decree 78, July 1, 2009 (cd Maneuver Summer 2009).

should first be recalled that the moratorium is not automatic and must be the assessment of the bank, which must still in case of failure, provide explicit and reasoned rejection.

WHAT DOES THE MORATORIUM

- suspended for 12 months of payment of the principal portion of loan installments;

- suspended for 12 months of payment of capital implicit in the canons of lease "property";

- suspension for six months of payment of capital implicit in the canons of leases "Security";

- elongation at 270 days of the expiry of short-term credit term (≤ 18 months) to support the needs of the case, with respect to operations in anticipation of certain receivables and payable;

- a contribution to the strengthening of capital and medium-sized enterprises dipiccole , providing a dedicated funding or other forms of assistance for those who realized capital strengthening process.

eligible companies

The small and medium-sized enterprises :

· who claim to know the provisions of Common dall'Avviso 08/03/2009;
acting with a number of permanent and temporary employees not exceeding 250 units and an annual turnover less than € 50 million (or a total budget surplus of up to EUR 43 million);
acting with an economic and financial situation that could prove the continuity of the company but that difficulties arise because of temporary financial crisis (the latter - a requirement not essential);
- who claim not to have installments due (loan and lease - paid or not paid in full) to no more than 180 days;
· that the date 30 September 2008 had only positions classified by the banks "performing" and that at the time of application for the activation of the aforesaid suspension, no position classified as "refurbished" or "doubtful" or enforcement proceedings under way;
· claiming not to take in relation to positions for which they ask the common benefit of the notice of public benefits in the form of contributions or interest on capital;
· declaring for the operations of anticipation, the anticipation of receivables for which we require the lengthening of maturity, are reliable and payable;
° which do not have the date of the application, enforcement procedures in progress.

WHAT TO DO TO GET THE SUSPENSION

Interested companies should fill out the form "Agreement for suspension of debts of small and medium-sized enterprises", available from 30 September on the ABI website.

This forms allows to overcome the reported cases of banks that "custom" the request with additional terms and conditions, not required by the standard.

DEADLINES

Interested companies may submit the application to your bank (if member) by June 30, 2010.

MEMBERS LIST BANKS

E 'daily available at ABI.

TIMING AND POSSIBLE ACTION

The same application form, provides that the applicant NOTES that are normally 30 working days from submission of the application to be considered accepted, unless explicit and reasoned rejection if the company is still "performing" and has no late payments at the time of application.

The company which was not given timely results, with negative evaluation, can however appeal to the organs activated by the prefectural government.

Studio is available for further clarification and investigation.

Sincerely.

Rag. Mario Stefano Ogna

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SLIP F24 DEADLINES August 2009

Studio Rag. Mario Stefano Ogna
Rag. Mario Stefano Ogna, accountant and auditor
Dr. Louis A. Ogna, auditor


Milano, 30 luglio 2009

OGGETTO: CIRCOLARE INFORMATIVA SLITTAMENTO TERMINI PAGAMENTO F24 AGOSTO 2009

La presente Circolare per informare i nostri Spett.li lettori, sul sospirato reinvio dei termini di pagamento F24 in scadenza il 16 agosto, che come ogni anno puntualmente viene deliberato negli ultimi giorni del mese precedente o peggio ancora a mese di agosto iniziato (è probabile che una norma definitiva sia chiedere troppo al nostro "stressato" legislatore).

Apprendiamo da uno dei siti dell'Agenzia delle Entrate che è in corso di pubblicazione in Gazzetta Ufficiale il decreto che proroga al 20 agosto p.v. gli adempimenti fiscali e il versamento delle somme in scadenza a partire dal 1° dello stesso mese.

Nessuna proroga, invece, per quei versamenti derivanti da Unico 09 con studi di settore per i quali una precedente norma ha dettato come termine ultimo, il 5 agosto 2009, previa applicazione di una maggiorazione pari allo 0.40%, a titolo di interesse corrispettivo. Per questi specifici adempimenti fiscali, infatti, rimangono invariati i termini fissati dal Dpcm del 4 giugno 2009, per effetto del quale nessuna maggiorazione è dovuta se i versamenti sono effettuati entro il 6 luglio, mentre è previsto il citato incremento dello 0,40% per quelli corrisposti dal 7 luglio al 5 agosto.

E' gradita l'occasione per porgere

Cordiali saluti

Rag. Mario Stefano Ogna


Studio in Milano Via Carlo Farini n. 63 - Tel. 0039.02.69900389 Fax 0039 02 6070006
Studio in Roma – Via Carlo Conti Rossini n.95
E-MAIL mariostefano@ogna.net

Southparkstudios Ipod

NEW LAW COSTS HOTELS AND RESTAURANTS

Studio Rag. Mario Stefano Ogna
Rag. Mario Stefano Ogna, commercialista e revisore contabile
Dott. Luigi A. Ogna, revisore contabile

CIRCOLARE NR. 2/2009 13 LUGLIO 2009

OGGETTO: SPESE ALBERGHIERE E SOMMINISTRAZIONE ALIMENTI E BEVANDE - NUOVA NORMATIVA FISCALE

There are many requests in this period come from companies in a short review of the new regulations concerning the limits for deducting expenses for serving food and drinks. We believe
to do something useful for our readers, to publish this short summary.

INTRODUCTION

The so-called "operation in summer 2008" changed the tax deductibility of meals and lodging expenses.
The new features include the VAT and direct taxes, with an undeniable complication
New taxes run from September 1, 2008;
New Products for the purposes of direct taxation shall commence from 1.1.2009 but with interest payments of the tax count 2009.
The topic of obvious interest, has led the Inland Revenue in its Circular explanation operational 53E of September 5, 2008 and the Circular 6E of March 3, 2009.

COMMENT THE NEW SYSTEM OF deduct VAT

Under the new provision, subject to VAT (companies and self-employed) September 1, 2008 may deduct the full VAT on:
* hotel services; *
serving food and beverages (in restaurants, pizzerias, bars, etc.).
provided that such costs are related with your activity.

Should the provision of hotel or restaurant is enjoyed by a person other than the actual buyer of the service (eg employee away) in order to deduct the VAT invoice must bear the heading of that subject.
In essence, the invoice must be addressed to both the client company, which travel to the employee (Mr. XYZ) or otherwise, the latter in a note attached to it.

not fall within these limitations the canteen employees and its substitute services.

RIGHT TO DEDUCT

Circular 6 / 2009 introduces an innovative concept, in some aspects can not be shared (see Circular 9 National Council of Chartered Accountants), which could open the same tendency for other scenarios (eg, fuel cards, etc..)
In essence, the client or the employee must travel at the time of the payment request an invoice, which is exposed in the bill. If the same
for organizational reasons, not recorded, it is not request (eg with the receipt), according to the Revenue Agency that will inevitably come together in that part would be non-deductible cost.
E 'should pay close attention to this work because the extrapolation of these values \u200b\u200bin retrospect, could be very costly in terms of time / cost (expected to be endorsed this position ministerial).

room and board charges framed as entertainment expenses

room and board expenses that meet the requirements of the expenses, not covered by this legislation, for on which the taxes will continue to be considered non-deductible.

deductibility FOR DIRECT TAXES (IRES - PIT)

The new law applies without distinction to entrepreneurs, companies and individual entrepreneurs.

E 'was provided for the partial deductibility of meals and lodging expenses to the extent of 75% of their amount, with some exceptions listed below.

The new rules for deducting tax from the time following the progress at 31.12.2008 (in general, then, since 2009) and accordance with legislative provisions affecting the counts of the advance tax 2009.

business income

not fall within the new framework, and therefore not subject to limitations on the deductibility of 75% food and lodging expenses incurred by employees and collaborators (also directors of the company, outside of the municipality in which the society.

The costs incurred within the local authority by such individuals, are subject to the limitation on the deduction of 75%.

WARNING Relatively costs incurred for board and lodging for travel performed by employees or consultants outside the municipal area, excluded from the new restrictions continue to apply the rules of deduction to the limits established by art. 95, paragraph 3, Income Tax Code (daily amount not exceeding € 180.76 or 258.23 for travel abroad).

SELF-EMPLOYED

As for the self-employed, the cost of hotel services and administration of food and beverages, are deductible in an amount equal to 75% and, anyway, for a total no more than 2% of compensation received during the taxable year.

CONCLUSIONS

The enhancements in terms of food and lodging expenses and entertainment expenses that can not go hand in hand, an accounting analysis that must be carried out first you start counting.

This fact implies, in my opinion the correct information to the sales staff and adequate collaboration of the same order in writing clear and expense reports.

its part, the accounting office should set up special accounts of the plan accounts, immediately useful to identify the relevant case.

available for further clarification, I offer

Sincerely
Rag. Mario Stefano Ogna

Studio in Milan Via Carlo Farini n. 63 - Tel 2002 6070006 Fax 0039 0039.02.69900389
Studio in Rome - Via Carlo Conti Rossini No.95 - Tel 06 51607681 - Fax 06 51607609 E-MAIL
mariostefano@ogna.net luigi@ogna.net

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BULLETIN 1 / 09 OPERATION SUMMER - COMPENSATION

Studio Rag. Mario Stefano Ogna
Rag. Mario Stefano Ogna, accountant and auditor
Dr. Louis A. Ogna, auditor

Milan, July 3, 2009

BULLETIN N. 35/2009 - OPERATION SUMMER 2009 - VAT COMPENSATION OVER 10,000 EURO.

this circular to inform our dear readers, one of the most important innovations introduced by the so-called "operation in summer 2009" in terms of use credits to offset taxes. INTRODUCTION



The haste is never a good counselor .

Doing it on fiscal situation is even worse, especially in periods when the insiders and the taxpayers are heavily involved in declarative themes. The maneuver

Summer 2009 is yet another test (the previous ones were not enough - see taxi licenses, increased rates of chocolate, etc., standards are introduced and quickly go on).

Subject of the first " misunderstanding" is the date of entry into force of the new provisions introduced by the operation crisis (Article 10 of Decree Law No. 78 of 2009, published in OJ No 150, 'July 1, 2009) whose goal is to tighten controls to combat the phenomenon linked to compensation claims inesistenti.

Come precisato dall'allegato Comunicato Stampa del 2 luglio 2009 comparso sul sito oggi 3 luglio 2009, le nuove procedure avranno effetto a partire dal 1 gennaio 2010, nulla varia quindi per le compensazioni effettuate fino al 31.12.2009.

C O M M E N T O

In breve, la nuova disposizione prevede che il credito iva annuale per importi superiori a 10.000 euro possa essere utilizzato in compensazione solo dal giorno 16 del mese successivo alla presentazione della dichiarazione iva.

In pratica bisogna aspettare l'invio della dichiarazione Iva annuale, per esempio prendendo la scadenza delle dichiarazioni iva 2008, si potranno effettuare compensazioni dal 16 ottobre (è likely to be allowed to send the VAT return before with a change of schedule for tax year 2009) and obtain the necessary approval of conformity (an accountant, possibly for those with the audit of an auditor or Mayor-auditor)

E 'clear that this provision, even if justified by the need to combat fraud cases, penalizes again in general, all taxpayers with excessive bureaucracy, which are nothing more than a demonstration of the inability of authorities to ferret out the real subjects evaders.

The procedures to be implemented are not immediately applicable, why the shift is to be appreciated to 1.1.2010.

E 'welcome this opportunity to extend Sincerely

Rag. Mario Stefano Ogna

Studio in Milan Via Carlo Farini n. 63 - Tel 2002 6070006 Fax 0039 0039.02.69900389
Studio in Rome - Via Carlo Conti Rossini No.95
E-MAIL mariostefano@ogna.net luigi@ogna.net

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Appuntamento a ottobre!

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Tip Of My Tongue Hurts And Its Red

Documento politico RomaPride 2009

In 1969, New York, in the rebellion at the Stonewall Inn gay bar in Greenwich Village, made history of the LGBTQ movement. On the night of June 27, the police rushed there, as did dozens of times, so arrogant and threatening. Unlike other times, the further oppression this time produced a chain reaction. Sylvia Rivera, Transgender, along with many, many others opposed to this further outrage with three days of clashes, the start of protests and complaints from New York that first swept the United States and then throughout the world. Today, the Stonewall rebellion is universally recognized as the date of birth of the liberation movement of lesbian, gay and transgender / transsexual.

Forty years from that date the RomaPride 2009 and recalls that moment in history as defending our collective memory, using the resources essential to any Pride and congenial, a parade full of music, fun, ideas, liberation, control and creativity along with demands, political demands and opposition to all oppression and recognition of any denial of basic civil rights. The Pride is the moment of greatest visibility of the LGBTQ community and stands as the crowning of a political activity and made up of everyday social relations with the institutions, political forces and with civil society, with the media to give space to the requests for renewal of society. Pride can be found in the convergent and united, peaceful and purposeful in a procession, all the people and the subjectivity and political associations that are struggling to build an inclusive, secular, open, supportive, able to accommodate diversity and to flee by the approval refusing loudly and with conviction attempts to transform individuals in the same subject, property, obedient, silent and hidden.

"Free all, free of all" is the slogan of RomaPride 2009.

Lesbian, gay, bisexual, transgender / transsexual, queer e tante/i donne e uomini libere/i sfileranno a Roma come accade ogni anno sin dal 1994. Il 13 giugno 2009 un corteo forte di idee, libero, gioioso, pacifico, orgoglioso e rivendicativo attraverserà le strade della Capitale. E come sempre il RomaPride sarà di tutti/e coloro che vorranno viverlo con entusiasmo, passione e gioia di vivere, per la piena visibilità delle scelte di vita, che devono essere libere per tutti e tutte.

Al grido di “Liberi tutti, libere tutte” il corteo attraverserà la città con le stesse rivendicazioni degli ultimi anni, che si possono riassumere in Parità, Dignità, Laicità. Queste parole costituiscono l’essenza delle richieste e delle esigenze dei cittadini and towns lesbian, gay, bisexual, transgender / transsexual and queer, but they also represent the foundation of a free democracy and mature at this moment in our history and politics seem to leave the country every day. The complete indifference to the demands and needs of the LGBTQ community, unlike other European countries where the movement has reached at least the legislative goals for LGBTQ people, their relationships, their families, their sons and their daughters , highlight the atmosphere of repression and clerical Italy and put our country in last place in a ranking that does him honor.

In this phase of Italian history, humiliated by a climate of ideological fundamentalism, liberation concerns everybody. Also, it follows the law on assisted procreation, ideological and not meaningful, as is also said the Constitutional Court, the choices of the government with respect to ethical issues, back and pushed the idea of \u200b\u200ba unique moral state, as it promises to last with the law on living wills, which would require all how to die. But also the safety interventions are not worthy of a responsible country, united and pluralistic, so free, when you choose the private or uncontrollable patrols was blamed on foreign citizens, or generally to other / and be a source and problem of violence and insecurity. To favor certain of these operations is the ongoing, serious and inappropriate political interference by the Vatican hierarchy that strong of a presence in cross-party, they use religious sentiment to preclude even the mere discussion of laws against homophobia, and lesbofobia transphobia and to protect the rights of the LGBTQ community. We then report how the lack of secularism has negative and sometimes dramatic effects on our lives.

With regard to social rights, civil and human rights protests of the LGBTQ community is and will be vibrant and compelling. The current government is reluctant to any debate on civil and social rights, despite the common sense of citizens and city is changing in positive than the LGBTQ issues and requests, and is far more secular and open in general. The proposed cultural and conservatives from the right on these issues are used in an instrumental and hypocritical: the LGBTQ community is often accused of claiming rights that do not belong to them, to undermine civil society with the application for recognition of same-sex couples and laws that protect, to undermine and weaken the family "natural" with the recognition of new families, including those omogenitoriali.

then continues down a guilty legislative oversight for a large proportion of citizens and Italian citizens, despite the LGBTQ people continue to have the same lives and the same needs.

The message to the institutional policy must be clear: the positions of the PDL retrograde react strongly with our protest. Moreover we repeat our criticisms of the Democratic Party for its warm and ambiguous positions on the issue of civil and social rights. So to all political forces without exception require more attention than to stimuli and suggestions that come from individual and / citizens / and, associations, networks and movements. Our unit of time control and visibility, the Pride is an opportunity for all political forces to take a position on ethical issues, social and civil rights which is not now only LGBTQ people, but invest the entire citizenry.

RomaPride The 2009 is, from this point of view, the place where they have citizenship rights for all and all, the event with the highest exposure of bodies and ideas, freedom, solidarity, diversity of sexual orientations, of 'gender identity and the fantastic wealth of ethnic, religious and political.

"Free all, free of all" claims anti-fascism, anti-sexism and anti-racism as the indispensable and central to any struggle for liberation and reaffirms its peaceful nature and combating violence in all its forms, stating her ditotalitarismo vocation against all forms, be it theocratic, economic, political or social. The RomaPride 2009 also reaffirms its undeniable and inescapable affinity with the demands of the feminist movement by stating that the fate of a progressive society and evolved passes through women's self-determination and full citizenship for lesbian, gay, bisexual, transgender / transsexual and queer. The

RomaPride 2009, with its peaceful march, is a form of self defense for all lesbian, gay, bisexual, transgender / transsexual and queer homophobia, and transphobia from lesbofobia, as well as reiterates his defense and physical violence termination of patriarchal system as a cause of violence against women, children, disabled people, lesbians, gays and transgender people / transsexuals.

http://www.romapride.it