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 (รจ 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
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 (รจ 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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