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IDEA - E '

In its ruling of February 9, 2011 n.4638 the Supreme Court ruled that be considered criminal for the conduct of ' used completing false documents and proceeds alla loro contabilizzazione. Attenzione perché potrà rispondere del reato di truffa e falsa fatturazione nonostante il suo comportamento venga posto in essere solo per essere obbediente e diligente verso il suo datore di lavoro! Obbedienza e diligenza che del resto sono imposte dal Codice Civile. Ma fino a che punto può spingersi il dipendente per obbedire al datore ? Deve fare tutto quanto gli viene chiesto anche quando lo si spinge a commettere un illecito ?

La risposta è NO!!!

Il rispetto della Legge è una pre-condizione and as a source of general duties even before the employment contract. So - and refers to the sense of individual responsibility - the employee from performing services employers may well refuse, clearly excluded from the contract.

Rag. Eleonora De Biaggi - Labour Consultant

Econ-Test

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Trignina - FINES ARE NOTHING MADE WITH CAMERA


Yet another vitoria ProTrignina framed by the Committee.
The signs of the speed limit on the Provincial 50Kmh 184, link road between the Trignina and State Road 86, is unfair. It 'as stated by the President of the Province of Chieti and the Councillor Giuseppantonio Enrico Tavani Antonio roads. The province, which owns the road, has not authorized the location of speed limit signs of under 90 hours.
clarification was submitted to the Prefecture of the province. The position of road is not the limit of 50 kph was not deliberate dala Province, on that road because there are no suspected serious risks that would have prompted the Agency to OWNER of the road to lower the speed limit to 50 mph.
antiautovelox The Committee then states that motorists fined not have to pay, but to bring the fines at the Association to prepare their appeals in the prefecture.
On the back of the sign indicating the speed limit must always be specified on the order issued by the Province " precisa l’assessore Tavani e su quei cartelli non vi è riportata alcuna ordinanza..
L’avvocato Raffaele Giacomucci e la dottoressa Isabella Mugoni si occuperanno delle pratiche per annullate tutte le multe fatte in questo periodo sulla S.P. 184 Treste e si preparano a dar battaglia nell’aula del tribunale di Vasto ai sindaci, vigili urbani e ditte che per cinque anni hanno avuto in appalto e usato senza titolo l’autovelox sulla Trignina.

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LIABLE EVEN AN OFFICIAL APPLICATION FORM FOR SPA TREATMENTS OF PRODUCTIVITY AWARDS

with INPS Circular No 37 of 22.02.2011 states that from March 1, 2011 , the submission of applications will care balneotermali avvenire attraverso uno dei 3 canali:

- sito WEB accessibile tramite richiesta del PIN

- contact center al n. 803164

- Patronati e intermediari dell’Istituto.

Decorso il periodo transitorio di 3 mesi, entro il quale saranno accolte le domande anche in forme diverse da quelle descritte , le 3 modalità diventeranno esclusive al fine della presentazione.

Con queste direttive si sta procedendo alla totale informatizzazione dei servizi INPS al fine di un controllo più immediato da parte dell’Istituto circa la regolarità applications and a more rapid acquisition of information.

Rag. Eleonora De Biaggi - Labour Consultant

Econ-Test

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Since 2011, in the absence of RSA / RSU, you need conclude the agreement with the unions territorial without which you can not apply to premiums paid for tax relief increased productivity and profitability , except in cases where there is a framework agreement at local level. The individual agreement between employer and employee, even if it falls within the framework of second-level bargaining, unfortunately does not meet the requirement of the community and consequently any productivity bonus can not enjoy the tax advantages available. So to ensure the regularity of the Agreement, for 2011, will be only the union presence !

Rag. Eleonora De Biaggi - Labour Consultant

Econ-Test

Who Is Sammie R&b Dating

Do not make a' FULL Trouble!

To tank from your gas station can also be a time piacevole: si scambiano due chiacchiere, si controlla l’olio e ci si fa pulire il vetro.... insomma, ci si rilassa un po’. E’ bene però sapere che non bisogna rilassarsi troppo , perché quando arriva il momento di farsi aggiornare la carta carburanti, non va dimenticato che la mancanza di alcuni dati può trasformarsi in un pericolo per l’intera contabilità e addirittura per un intero esercizio fiscale !

Anche se per alcuni aspetti questo mi sembra esagerato , devo però segnalarvi che sulla carta carburanti si va formando un orientamento poco piacevole per noi contribuenti; la giurisprudenza (per non parlare dell’Agenzia Entrate) ha stabilito da tempo questi princìpi :

a) se manca l'indicazione del numero di targa su ciascuna scheda

b) se non c’è la firma del benzinaio per convalidare la fornitura del carburante

c) se non c’è il numero dei chilometri indicato dal contachilometri del veicolo usato

se manca anche uno solo tra gli elementi appena descritti si perde il diritto a detrarre il costo e l’Iva della scheda. Ma non è l’unica conseguenza negativa: si corre anche il rischio di rendere inattendibile la propria contabilità and open the gate to the case for a determination inductive ! Then go to the gas station calmly but with your eyes open ! Why then defend the taxpayer who picked up in a mess like this is not always so easy. We must rely on certain principles that do not always defensive - unfortunately - the tax courts are ready to implement.

Roberto Mazzanti - Rag. Accountant

Econ-Test

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Parking fees are illegal on the roadway. The

E’ bastato un servizio ieri de Le Iene perché il tam tam sul web si diffondesse a macchia d’olio e percorresse in lungo ed in largo la penisola.

Ed infatti la notizia è di quelle deflagranti because they reveal a blatant illegality that invests hundreds of government (municipalities) who would collect the parking fee improperly paid parking on non-regular. Another consequence is not insignificant that in the event that a fine has been high in these areas of the parking fine can be challenged with certainty to win the appeal. So

expected a flood of complaints, requests for explanations of the Administration, an overwork for administrators to address the matter.

Source PDN

service of Le Iene aired last night and everything is based on Article 7 paragraph 6 of the Highway Code. Article regolamenta la circolazione dei veicoli nei centri abitati ed il comma 6 è quello che parla dei parcheggi e recita: «Le aree destinate al parcheggio devono essere ubicate fuori della carreggiata e comunque in modo che i veicoli parcheggiati non ostacolino lo scorrimento del traffico».

Questo significherebbe che un parcheggio per essere regolare, dunque a norma di legge, deve essere ubicato fuori dalla carreggiata, cioè non tra un marciapiede ed un altro ma in aree ubicate fuori.

Tutti i parcheggi ubicati dunque lungo i marciapiedi sono per il codice non regolari e ne scaturisce che il Comune non può richiedere il pagamento di alcuna tariffa, così come se non viene pagata la sosta non può scattare l’ammenda which, if contested, will be deleted.

service for the transmission of Italy is a clear and also challenges that all three lawyers say they agree with the "reading" of the journalistic. Requested the mayor of Milan, Letizia Moratti, did not seem aware of the situation but it would try to stabilize the car "outlaw."

The real problem for the authorities who must make money, because the state has closed the tap of public funds, will be to find suitable areas, a search virtually impossible.

The alternative then it will open up the parking lots and turn them into outlaws free repainting the blue lines with white paint.

The problem then he would become purely economic to the local authority which will come up with new revenues to make ends meet. Le Iene

call to report illegal parking. Although there are many in Abruzzo. Many newly established. So the eye blue stripes at the rates of pay and fines.

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SRL - RESIGNATION OF MEMBER OF BOARD

The single administrator who resigns from the Board of Directors need not worry, if the remaining directors do not themselves in terms of publishing the news in the Chamber of Commerce, and in these cases, they are addressed only administrative penalties for delay in the complaint, if there is no Board of Auditors. Otherwise, Mayors will be held accountable instead . The administrator will eventually resigned urge the Chamber of Commerce (Reg.Imprese), stating what happened, so ensure his or her office cancellation. And it is the most that should be done.

I also remember that if a director resigns to 3, the resignation will be effective immediately , while the Board remains in office (even with an administrator less) and works properly and will have to co-opt a new administrator and to present the ratification at the first meeting useful. If instead you were to dismiss the majority of the Board (2 of 3), the resignation of the directors will have no immediate effect and replacing them is called the assembly. Until then they remain in office for all purposes.

In any case, Econ-Test is available for further study on the subject.

Roberto Mazzanti - Rag. Accountant

Econ-Test

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LEASING - CAR STAMP BY THE COMPANY!

In leases of vehicles, the car tax is payable by the company's landlord and not . He said the Supreme Court by the order of 3928/11. In this case the user was Lombardy Region, which invoked the Law 53/1983, under which is required to pay the person joined the PRA the leasing company, however, appealed to the concept of " dispossession of the vehicle " (art.37 of Law 53/1983) that would allow exemption from payment of road tax, in favor of the owner. But the judges ruled that the divestment in question applies only to causes beyond the control of the owner in the case of a lease, however, there is consensus at the base of the transfer of vehicle availability in-chief to the user. So the argument can not be acceptable. Consequence: stamp is paying the leasing company, until it is annotated with the redemption of the vehicle.

Roberto Mazzanti - Rag. Accountant

Econ-Test

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FINALLY A REMEDY AGAINST THE COMMERCIAL MOBILE!

E 'was on - finally, the Public Registry of Oppositions, which you can subscribe to signal propria indisponibilità a ricevere le telefonate commerciali, con cui spesso e volentieri ci disturbano un po’ tutti per venderci le cose più disparate, magari mentre siamo impegnatissimi e concentrati sul nostro lavoro. Il Registro è tenuto dal Ministero dello Sviluppo Economico e per iscriversi è sufficiente cliccare sul link che vi espongo di seguito:

http://www.registrodelleopposizioni.it/

e accedere all’area abbonati. Poi si sceglie la modalità di comunicazione (internet, fax, mail ecc…), si compila quanto necessario e si invia. Verrà fornito un codice con cui in seguito si potrà check the status of our request, to see if it was accepted or not, and possibly even to withdraw it.

we can only hope it works!

Roberto Mazzanti - Rag. Accountant

Econ-Test

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Worker sacked after delivery of the medical certificate if it is computerized.

The effect of DL 663/1979 (Law 33/1980), the worker shall within two days of release, deliver or transmit to the employer, by registered mail with return receipt, the proof of the disease, issued by the attending physician, the employer , unless the latter requires INPS transmission of such statements electronically in a manner determined by the same Institute.

If the doctor sends the certificate using computer tools, the employer is able to retrieve the document through two ways:

1. INPS accessing the site following accreditation and issuance of a PIN

2. activating the certified mail

This is the link to download the full text of the circular

http://www.consulentidellavoro.it/pdf/fondazionestudi/circolare_fs_2_2011.pdf

Rag. Eleonora De Biaggi - Employment Consultant

Econ-Test

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Road - deferred payment of the premium to 16/06/2011 Inail. Legitimate

INAIL, with a note 17/02/2011 n.1367, announced that the companies haulage contractors must pay insurance premiums due for the 2010/2011 self-assessment by next June 16. The deferral applies only to pay the amount due for the self-assessment 2010/2011.

pity that these signs have come only on February 17, the day after that the deadline set for the 2010/2011 Self-assessment!

Rag. Eleonora De Biaggi - Employment Consultant

Econ-Test

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the forward contract without giving the name of the worker to be replaced by

The pronunciation of the European Court of Justice (Case 98/09) stresses that it must be considered legitimate the enacting provisions set out in Decree No. 368/2001.

According to the Community Courts, Italy has not violated the clause "non recourse" contained in Directive No. 1999/70/EC on fixed-term and should therefore be regarded as legitimate the forward contract entered into for reasons alternative that does not contain the name of the worker to replace . The Court concluded that the legislation does not violates the Clause 8 provided that these other guarantees and measures of protection or to cover a limited category of workers with temporary contracts. In this light, it should be noted that the Legislative Decree no. 368/2001 has effectively provided for preventive measures against the misuse of successive fixed-term employment contracts, prohibiting discrimination against workers with a temporary contract .

Rag. Eleonora De Biaggi - Employment Consultant

Econ-Test

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05.03.2011 there is a way to pay for most roles expired

a new way to pay off debts to Equitalia for arrears payments as a result of folders notified less than 60 days It will be possible from 5 March.

is established by the Decree of the Economy, published in the Official Gazette of 40 yesterday, 18 February.

Here is a link for those who want to download the text of the decree:

http://www.gazzettaufficiale.it/guridb/dispatcher?service=1&datagu=2011-02-18&task=dettaglio & ; numgu & editorial = 11A02221 = 40 = 1298105405519 & tmstp

Roberto Mazzanti - Rag. Accountant

Econ-Test

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buildings to be renovated - but the same property tax, double-sided!

February 18, 2011

in the House Finance Committee has responded to a specific question on the tax treatment of buildings, renovation, included in recovery plans approved by the City. Exactly, this is the sale of a building being renovated or restructured.
Well, here's what we said:
a) For VAT purposes the sale of a building like this is to be treated as a sale of a building, then it will decide whether it is exempt or taxable
b) purposes of direct taxation is a sale instead of building area.
This will mean that the seller (if private) you are configuring a potential capital gain if the property was purchased more than 5 years earlier.
Experts point out that this interpretation looks a bit ', is what provides the most tax revenue.
And to think that every time there is talk of Justice Tax .....

Roberto Mazzanti - Accountant

Econ-Test

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PRESENTATION OF ECON-TEST

I Professionisti che compongono Econ-Test hanno compreso che è arrivato il tempo di non parcellizzare più la visione dell’Azienda, ma di osservarla globalmente per quello che è:

un tutt’uno di funzioni, risorse materiali ed umane, visioni, idee, sogni e progetti che devono lavorare in armonica sinergia: dalla funzione progettuale a quella esecutiva, dal sogno al prodotto, dalla visione al mercato.

Invece troppo spesso il panorama della Consulenza offre solo singoli interventi, concepiti nel particolare e non nell’insieme, nel singolare e non nel collettivo. Noi pensiamo che anche nella Consulting, as well as in the Company, should be a global vision, strategy and refined and a set of collective resources outside of the usual. Because the only way you can help the entrepreneur in a serious, punctual and efficient in its daily challenge to an increasingly globalized market.

For this reason we tried a combination of professionalism and we harmonized Econ-Test: legal, tax, organization, human resource management, labor and social security, corporate, marketing and image, easy finance, accounting and administrative services, advertising, contract and commercial, and more.

Our current staff (but other members are on the way) :

Area management, organization and control

Rag. Nicola Zambello - Auditor

Area human resources, personnel management and security

Rag. Eleonora De Biaggi - Employment Consultant

Area legal, contractual and litigation

Attorney Alessandra Maria Labia

Area administrative and accounting

Rag. Natasha Prencisvalle

Area corporate, contractual and tax

Rag. Roberto Mazzanti - Accountant

Area concessional financing and financial management

Dr. Luca Zambello

Our current premises (but others will be added) :

Polesine (Ro) - Via Tabazzotto 2 - tel.0425 -668487

Now (Bz) - production area Plattl 11 - tel. 0471 -802139

San Giuseppe (FE)-Via Fontana 42 - tel. 0533.381252

Econ-Test: a global solution.

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CAMERA MUST BE SHOWN


Motorists fined dall'autovelox 'cause
found to exceed the speed limits' have a right to know if the way he walked
all the requirements to be considered''high level''
scroll. Stressed in the Supreme Court upheld the action of a motorist
Treviso Oberdan fined on the avenue, contained in Decree
Prefectural Traffic and driving 'of the arteries in heavy traffic in the
which would be too dangerous for driving, to stop anyone who breaks the code
of the road.

Better, instead, take a photo with the camera and let him get the contravention
home. In this regard, however, 'the Supreme Court - with the
3701 ruling of the Second Civil Section -
notes that motorists have a right to know whether the inclusion in the list of roads
artery high-flow traffic and 'being done on the basis of assessments
''''on''rate incendalita',
structural conditions, horizontal and vertical alignment and traffic and for which no '
possible to immobilize a vehicle without prejudicial to the safety
movement, fluidity 'of traffic and safety' of agents operating
and controlled entities''and only on the basis of this assessment
the Prefect has the power to enter a street in the list of those
High Slip. Otherwise not.

Judges can ensure that these assessments have been made, but without
'union in merit because' the substance of those acts
regards to the activity''' administrative and not'''''open to review by the authority
' court.'' If the driver complains that a fine
then has a right to know if you have made all the necessary assessments
for the proper placement of a road between the areas in which and 'lawful
place the camera.