Super Emotional On Birth Control

The obligations end of year 81,230 81,216

Expires tomorrow after release of tax records for 2007, including the book inventory.
Regarding inventory, please note: a) need a separate classification of inventories in the income statement in relation to their nature and their value, b) careful in the choice of assessment criteria (specific cost, LIFO, FIFO, CMP ), c) conservation of the different used to compile the inventory, the lists must be stored carefully in order to provide a third track of how rielvazione valoriin of stock. The Court of Cassation, in sentence no 23694 dep. 15/11/2007, considered the legitimate inductive effettuazionedi an investigation following the failure to present lists of mode inventariali.Sulle inventory, without limitation, remember the most important rules to follow: a) inventories are valued the cost of acquisition or production, including incidental expenses directly attributable b) if the market value is less than the cost of budgeting in inventories, they must be written down; c) interest on debt can never be counted as increase the value of inventories for merchant companies, d) il dettaglio delle rimanenze delle rimanenze deve essere riportato nel libro inventari o in alternativa (art. 15 dpr 600/1973) la suddivisionepuò essere fornita anche in dettaglio a parte limitandosi ad evidenziare in inventario l'importo delle rimanenze risultanti a bilancioSi segnala che l'art. 92, co. 5 TUIR prevede la possibilità di una svalutazione delle rimanenze quando il valore di iscrizione delle stesserisulti superiore al valore normale medio dei beni nell'ultimo mese dell'esercizio.

Si ricorda in ultimo che il libro inventari e libro giornale sono soggetti a imposto di bollo in misura pari a € 14,62 ogni 100 pagine per i soggetti Ires, mentre per le società di persone e le imprese individuali lea misura è elevata ad € 29.24 per 100 pages.

Vinegar Detection On Genital Warts

I Doni di Natale...

Prendi un sorriso, regalalo a chi non l’ha mai avuto.

Prendi un raggio di sole, fallo volare là dove regna la notte.

Scopri una sorgente, fa bagnare chi vive nel fango.

Prendi una lacrima, posala sul volto di chi non ha pianto.

Prendi il coraggio, mettilo nell’animo di chi non sa lottare.

Scopri la vita, raccontala a chi non knows how to understand it.

Get hope, and live in its light.

Get goodness, and send it to people who can not donate.

find love, and make it known to the world.

(Gandhi)

Merry Christmas to all friends of dogs, animals of this blog, Think of the Dog ...

Merry Christmas to all!

Posted by Deborah Zago at 6:28 0 comments

My Wife Out In Stockings

VAT and income tax administration to food and beverages

Iva
hotel services and administration of food and beverages
From 1st September 2008 VAT regime for hotel services and catering can be summarized thus:
hotel and restaurant expenses inherent in the business of the company
Tax deductible 100%
hotel and restaurant expenses incurred in representing non-deductible VAT

hotel and restaurant expenses "not related" business activities


deductible VAT will be deductible for tax purposes as "inherent"
· food costs and lodging to be reimbursed "footer list "to employees;
· board and lodging expenses reimbursed to" bottom of the list "for administrators;
· expenses for board and lodging for participation in conferences, congresses and the like where you deal with topics closely related to entrepreneurial activity;
· expenses for board and lodging for participation in trade fairs or events in which they are exposed assets of the company;
of performances Full canteen.
To qualify for the deduction of VAT is, however, must be issued with an invoice (not the mere receipt) and if the service is received by an employee must be listed on the invoice also its data (the bill must still be the company letterhead).
accommodation and subsistence costs incurred abroad are not relevant for VAT purposes in Italy.
The Inland Revenue has subsequently indicated that it is sufficient to attach to the bill on the travel expense report with the data of the employee who used the service.
If the employee (or administrator) to transfer a customer calls to dinner, the bill must also indicate the name of it or it will be the employee specified in the bill. Besides this, the invoice must be specified the nature and quality of service provided.
Annotation of these bills in the register purchases can be made with simple way, provided that the total turnover exceeds the sum of € 154.94. In this case, simply record a summary document that contains the numbers assigned to each invoice by the recipient, the total amount of transactions and the amount of taxes.
machine coffee pods will deduct VAT on
If the purchase of wafers or water dispenser is intended for the local administration in business or professional vat, at variance with the letter f) art. 19 bis 1 dpr 633/1972, is
deductible entertainment expenses and are therefore non-deductible VAT purposes:
a) Spese per vitto e alloggio per clienti in visita all’azienda;
b) Spese per viaggi finalizzati al concreto svolgimento di significative attività promozionali dei beni o servizi dell’impresa;
c) Spese per feste ed eventi in occasione di ricorrenze aziendali o di festività nazionali o religiose;
d) Spese per feste ed eventi in occasione dell’inaugurazione di nuove sedi, uffici, stabilimento dell’impresa;
e) Spese per feste ed eventi in occasione di mostre, fiere ed altri eventi simili in cui sono esposti i beni o i servizi prodotti dall’impresa;
f) Ogni altra spesa per beni e servizi distribuiti o erogati gratuitamente;
Sono expenses not related to the business and therefore non-deductible VAT purposes:
a) Expenditure on food and lodging for the convention during the election campaign of politicians;
b) Costs for room and board to persons outside the company (eg : Friends of the entrepreneur);
c) Costs for accommodation and meals for the family of the entrepreneur


Taxes on income from 1 January 2009 the cost of meals and lodging must be divided as follows:
1) food costs and lodging for travel expenses made by directors and employees to travel outside the city
For travel by directors and employees for the purposes of deduction from income tax, not exceeding the daily limit:
a) to € 180.76 for travel in Italy;
b) to € 258.23 for travel abroad.
expenses incurred for board and lodging for travel of directors shall be deductible without limit as to the expenses of members of a partnership by the limitation on deductibility of 75%.
2) Other expenses for room and board
All expenses incurred for room and board representation, the inherent verified, will be deductible at 75%
representation expenses are costs actually incurred and properly documented, dedicated to providing free of goods and services to meet il requisito dell’inerenza.
Sono spese di rappresentanza, per stessa previsione normativa:
g) Spese per viaggi turistici finalizzati al concreto svolgimento di significative attività promozionali dei beni o servizi dell’impresa;
h) Spese per feste ed eventi in occasione di ricorrenze aziendali o di festività nazionali o religiose;
i) Spese per feste ed eventi in occasione dell’inaugurazione di nuove sedi, uffici, stabilimento dell’impresa;
j) Spese per feste ed eventi in occasione di mostre, fiere ed altri eventi simili in cui sono esposti i beni o i servizi prodotti dall’impresa;
k) Ogni altra spesa per beni e servizi distribuiti o erogati free of charge, including contributions to conferences, provided that it complied with the requirement of the inherent.
In essence the requirement in the first reading of the inherent presumption seems to exist in a), b), c), d) while the expenditure referred to in paragraph e) shall be justified in terms of the purposes of promotion or public relations both in terms of reasonableness.
ANALYSIS OF HOSPITALITY EXPENSES '
Travel expenses and accommodation incurred by the individual to participate in fairs and events that sets out the goods and / or services company or related to the work of the same feature. "

No representation expenses (Deductible with the ordinary rules: 75% from 2009 for expenses of administration. Food and Beverages. Tax deductible.
Travel, accommodation and meals for clients (or potential) in trade fairs or visits

No representation expenses (deductible with ordinary rules: 75% from 2009 for expenses of administration. Food and Beverages. Tax deductible.
Other costs incurred for customers (eg. those cases a) b) c) d) They are entertainment expenses

( non-deductible VAT)
Expenses other parties (eg suppliers, authorities etc. ..) are

representation expenses (non-deductible VAT) limits the deductibility


A - are deductible without any limit the cost of goods distributed free of value does not exceed € 50.00;
B - are deductible to the limits set out in the cost of goods distributed free of unit value exceeding € 50.00
TEST OF ADEQUACY '




ceiling

10,000,000 1.3% to 0.5% from 10 to over 50,000,000 50,000,000 0.1

Estimate Temperature Cooking

Le dieci richieste del cane all'uomo:

1. About Me life varies from 10 to 15 years, any separation from you is a pain for me, think before you take me home.
2. Give me time to understand what you want from me.
3. Trust me, give me security.
4. Do not be too hard on me, not close by itself in the corner. You have your job, your friends, I have only you.
5. Tell me from time to time. Although I am not able to understand the meaning of your words I know that you are addressing me.
6. Think about how you treat me. I will never forget.
7. Before you hit me remember that one bite could crush the bones of the hand, but I know better than to do it.
8. If you do not immediately respond to your orders, before expressing disapproval, he thinks I may have eaten food not suitable, or are sad or poorly motivated.
9. Take care of me when I'm old, one day you will be.
10. Be with me even in difficult times, even in my last "moment".
Never say "I can not stand idly by" or "to happen when I'm not there" in your company is much easier for me.

I found this "Decalogue" buried in the drawer ... I wanted to share it with you.

One last thought from Mark Twain:
"The dog has only one flaw: the belief that man is a god. Atheist would be perfect."

... in some situation is just so ...

Pubblicato da Deborah e Zago a 13.33 4 commenti

How To Calculate The Lattice Enthalpy Of Cacl2

Ora sei un EDUCATORE CINOFILO!!!

Ce l'hai fatta!!!
Questa é la tua faccia da questa mattina, da quando hai realizzato svegliandoti che tutto quello che é successo ieri é realtá... sei stata certificata Educatore Cinofilo!!!
Non é che tu pensassi di non farcela... o forse sí... é che per quanti esami dai nella tua vita, la "paura" per il giudizio altrui non scompare mai... é un misto di insicurezza, paura del giudizio altrui, paura di "deludere" chi fino a quel momento ha avuto fiducia in te e chi invece non ti conosce e ti deve giudicare in un momento cosí delicato come quello di un esame.
E ora?
Sei stanca ma piena di energia, vorresti andare in letargo ma hai anche voglia di iniziare subito a darti da fare ora che ufficialmente sei un educatore cinofilo...
Ma c'é anche la vita di tutti i giorni da affrontare: un lavoro che ti impegna 8 ore al giorno per 5 giorni la settimana che quando hai iniziato questo percorso non avevi, ma a cui tieni molto...
Una famiglia che alla tua etá é ora di allargare...
Mille dubbi, domande... vorresti avere la sfera magica per vedere nel futuro...
Ma una certezza c'é: quella che anche se tornassi indietro questa esperienza la rivivresti sicuramente, per le persone che hai conosciuto, for everything you've learned, for the teachers you've had.
you think about it a second conviction: that certainly when you've recovered from the stress before and after the examination will continue this path, though perhaps ... Who knows ... devoted to a passion so strong only on weekends will not be easy ... and you know very well who you trust to continue this journey, who has shown you fino'ora seriousness, passion, reality of teaching in the school ThinkDog!

auguarare Now you just have a good trip to the next lucky students of the course teachers! Any advice?

Mmmmm ... trust, open up, get in the game, you sincere, take advantage of this experience to grow both in the relationship with your dog, either with yourself or with people with whom you will meet, is truly a unique experience, a course that does not just talk about the dogs but also the world in which we live together ...

short, only attend will understand ...

await your first post!

Posted by Deborah Zago at 5:28 13 comments

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I cani nei canili...

I have not seen many animal shelters in my life.
More than anything I've heard.
Clearly the news that there's always the worst, dogs abused, left in the cold and dirty ... and the authorities never intervene.
But there are kennels that you not talk much, which remain "behind the scenes, which are not subsidized by the various municipalities, but live and voluntary offers, where dogs are not hundreds to avoid becoming just numbers, but few.
And who cares knows all about them, their lives, their past experiences, unfortunately, very often negative ...

I had the good fortune to meet one of these "kennels" that in reality is called SHELTER, this word already gives an idea of \u200b\u200bhow guests are treated!

E' stata una vera emozione ascoltare una delle ragazze mentre mi raccontava le particolarità di ogni singolo peloso, con affetto, passione e soprattutto una fiducia infinita nel fatto che potesse venire adottato.

Sorge spontanea la domanda: cosa posso fare per loro?
Fin'ora mi sono confrontata con cani e proprietari, coppie in cui spesso bastava indirizzare il proprietario verso un linguaggio più "canino" perchè molte incomprensioni e problemi si risolvessero.

Ora invece mi troverei a lavorare solo con una parte del binomio, a cui dovrei spiegare che la paura/aggressività/indifferenza - a seconda dei casi - non è l'unico modo di comunicare con il resto del mondo.
Mi verrebbe da portarmeli a casa uno alla volta per fargli vivere una realtà diversa, ma non sarebbe giusto nè fattibile...

Rendere fiducioso un cane nei confronti delle persone del rifugio, lo renderebbe pronto poi a vivere al di fuori di quella "bolla" sicura?
Certamente la famiglia che dovesse sceglierlo, dovrebbe avere garantito un periodo di affiancamento in caso di problemi, sapere di avere sempre la possibilità di chiedere aiuto.

Quindi, nella speranza di poter iniziare a dare il mio aiuto e contributo a questo branco del rifugio, mi sto ingegnando nell'escogitare possibili interventi per le diverse caratteristiche dei cani presenti...

E' un compito not easy, but ... it will be worth while!

Posted by Deborah Zago at 1:57 5 comments

Senior Week Houses Ocean City

Cani e bambini!

How exciting is to see a child interacting with a dog?
Yes, but the dog must know who are the children, and children must be able to interact with your dog!
I had the pleasure of "educating" of two sisters aged 3 and 6 to the knowledge of this animal.

In general, the first difficulty is to make it clear to children that in the presence of the dog did not scream, do not you jump, you do not run (and thus far should help education given by parents ...), not the name of the dog and then run away by those cries that are calling for the dog, while the children are turned into terror when they see themselves chased by an animal with open mouth and teeth in view!
Then the child will learn as you approach the dog and where you can start to stroke ...

it did not appear suddenly from behind the rushing back and clear the queue!?!
You can not go straight to the nose of the dog e. .. pull his ears!?!
There you can lie down and pull his feet to see the famous fingertips!?!
You can not go by the dog while sleeping and waking suddenly, o rubargli i giochi magari da sotto il muso...
Non si và a importunare il povero animale mentre mangia...

Il bimbo, come l'adulto, deve farsi vedere dal cane, magari chiamandolo per nome; deve avvicinarsi piano, facendo una piccola curva, al fianco dell'animale e iniziare ad accarezzare il fianco dell'animale... con un pò di pressione però, non facendogli il solletico!
Nel mio caso mi sono trovata con due sorelline diversissime: la più piccola con tanta voglia di abbracciare il pelosone, la più grandicella... lo accarezzava delicatamente ma poi si sentiva la mano sporca e doveva andare a lavarsela!?!
Ho quindi cercato in un caso di abbassare l'eccitazione della piccola e nell'altro to get used to the different feel of the big pet a dog, making sure the hair was clean, making watching and participating in cleaning the animal.

Take a puppy when children are young is a wonderful experience for the young man's life, but adult supervision is always required, never leave children and dogs alone.
not give the dog a responsibility to care for a child to keep him company ... is not his task, even if "the dog is good."
The "incidents" between dogs and children of a man almost always happen just because the adult is not present at that time with the family dogs, accustomed to the child.

An interesting observation is that the dog then the child is not being who is born since adolescence, but it's someone new when you start walking to 3 years, 6 years ... In short, "a dog accustomed to the children" is an animal that knows all these "other children".

Posted by Deborah Zago at 10:08 1 comments

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Taglia piccola e... taglia grande!

've always thought "Rather than a small sized dog get a cat ...
Why?
Why you always knew "little dogs" that do nothing but bark, the whole world, your dog will now looks with suspicion and partly to bark when he sees that they fidget, as children's clothes with collars vistosissimi with owners ready to pick her up because "your dog is so great ... pulled here and there with very short leash, "hung" at the hands of the owner who insists on saying: "But my Fufi pulls absolutely no !"... Masters
not even take them out for their bisognini that they get used to diapers and bedding from the floor like a cat ...
A lady once told you: "I have a big terrace, if I did I could grow grass to avoid him out?"
And so, together with the owners, you started to "not tolerate" even the "little dogs"!?! Now that Trenitalia
then only allows them access to the train ...
But fate has led you and your medium sized dog you met two small dogs, with boss (male !!!), even without a leash, a park and a street that ... magic ... behaved like dogs "normal" ... a true mirage!
Even your dog of medium size has remained astonished, had not even realized they were real dogs at the beginning!
But the biggest surprise was seeing the two masters (repeat: males) who behaved as if their dogs were "normal" in terms of posture, physical attitude, a real dance between the two ...
Think about how hard the times you do with the your medium sized dog ... at the end of the leash ever goes live ... (Perhaps because you are a woman?!?)

The dog becomes what the owner is committed to make it: a small-sized dog can become a great dog at communication!

What size will your next dog?

Posted by Deborah Zago at 13:44 4 comments

Different Kinds Of Labia

Buon Cittadino a 4 Zampe, BC4Z... perchè non a 6 Zampe?

exhausting this weekend in the course for educators ThinkDog of dog lovers ...
course, while you're there feel just the physical fatigue, bad weather not silencing your evil in the neck, but basically you have fun because Eleanor, the "teacher" is very good, as all the instructors of the school knows how to make it simple and light to digest!
And it is true that we should not take BC4Z as an examination, with the usual panic the week before, the sudarella cold that day ... because it is only a show that you and your dog (which is why I am changing the title to "6 feet"), you know move well in all situations of daily life ...

Exactly.
It's not obvious. There is good and well, it's a subjective thing ... no?? There is evidence
"The Bar", and you could be a person who bar never goes there, also because you may not find that accept dogs. There is evidence
"Meeting with the stranger and manipulation": your dog is dying to be cherished by people in general, and he still likes to lick his face most of these people rely on them heavily ... but for BC4Z is a little too ... There is evidence
"Walking" zigzagging between the pins, 2 Saltini and 10 meters next to you without a leash; pity you as a balance is not so good and when you turn around a pin at 360 ° Risk to fall over your dog ... There is evidence
"Group of people with dog: your dog is a myth, he likes everyone, but all people and dogs ... is that you can not explain that one can not be petted by everyone and play with the dog ... did it take so long to socialize ... There is evidence
"Wait" dogs to 3-4 meters, 30 meters to the owners for five minutes ... "EU, mistress! What are we doing?? Can I play with others?? Because nobody approaches me?? Why does everyone make their own business?? Mistress! Dai!? So I come to you?? we go?? Why look at me and stay away? Why do not you look at me and stay away?? But you're far away!? Bauuuuuuuuuuuuuuu!! If I go to get me around a while? But then if you call me back! Cosa? Posso muovermi solo nel raggio di un metro? E se prendo il guinzaglio un bocca e giro su me stesso, ridi tanto quando lo faccio!!! Ahhhh, potrei sembrare in preda ad un attacco di stress... Evvai!!!!! Sono passati cinque minuti!!!! Stai tornando da me!!!!! Allora ti corro incontro!!!... ops... dovevo restare fermo finchè non mi venivi accanto... scusa...."
C'è la prova "Eventi improvvisi, reazione al rumore": mentre girovagate tranquilli per il campo qualcuno si mette a fare un rumore improvviso e forte... il tuo cane si spaventa per una serranda che viene tirata giù troppo violentemente... ma scarta solo qualche metro da dove si trova, poi tu gli dici che è tutto ok e si calma, cioè ti guarda as if to say "let's get out as quickly as possible" ... There is evidence
"The Call" here, come at once when the call is related in the sense that you were taught to wait until he finished sniffing, marking, because it is focused on call while the other does not go well ... But sooner or later it comes back ... I hope ... There is evidence
manager for the Road: Cycling: do not worry is not the nut (the young master), running child: good here, not playing with you!; Bike that scoured and your dog because it discards scares: thug! (The rider), the person who opens an umbrella: we need is that the day it starts to rain that postponed the test for sure (between you and your dog is hard to say who should bear less rain), a passer-by stop to ask for information: You can ask the passing of the pet dog so it seems that the initiative has not taken your dog? ? There is evidence
"Descent from the machine: your dog is very good to wait in the car with the door open (just in front there is another dog ...), but when they go down ... Must rush to pee ... Is he incontinent?
last test: "Dog Care": every night you give the baby wipes and brush everywhere, filling it with sweet words ... but how is it that all the holy night that its expression is di un condannato a morte? Così ci abbasseranno il puteggio!!??

E per fortuna che le prove vanno a punteggio, non a promosso o bocciato...
Bè, però siete a buon punto, per lo meno siete coscienti della vostra preparazione...
Un disastro mamma mia!!?? Due anni e mezzo buttati via!!?? Aiuto!!??
Dimenticavo: il tuo cane non deve mai tirare al guinzaglio...

Ho fatto un pò di ironia, un pò tanta... ma è veramente un progetto importante da divulgare a tutti i proprietari di cani, perchè nessuno possa più tenerci fuori dai locali o ai margini dei parchi.
Ma bisognerebbe iniziare quando il cane è cucciolo, così tutto sarebbe simpler, we would make fewer errors, there is much less demoralized ...

So master and mistress, hairy, hairy, to work!
bites, smile, we become our dog to be the world's most important, more interesting than a female in heat, the more attractive of a group of dogs playing, the more appetizing pizza on the table, the secure base from which to run in case of danger or fear!

Posted by Deborah Zago at 8:35 2 comments

Deactive Adult Finder

The contract mooring

Il contratto di ormeggio è una figura contrattuale di recente acquisizione. La sua affermazione nella prassi è strettamente connessa allo sviluppo impetuoso della nautica da diporto. Ed infatti, negli ultimi decenni si è potuto assistere al progressivo allargamento della cerchia di coloro che praticano tale attività.

Con la stipulazione del contratto Mooring owner or owner of the vessel will be awarded a special protected area and water in order to moor at the port or port with its own tourist boats. The dealer manager of the port or harbor tour will get in exchange for the consideration of the price. However, the benefits paid by the concessionaire are not limited only to the provision of port facilities, but often the conclusion of the mooring involves the creation of additional obligations: a) think the obligation of keeping the vessel moored in berth assigned as contract from the boat owner, b) incidental services provided by the company or association which manages the port or harbor tourism in favor of the boaters if they were required (electricity, fuel, telephone services, etc. ..)

Since the mooring agreement is governed neither by the civil code, or by Navigation Code is clear that we are in front of a hypothesis of atypical or unnamed. According to article 1322 of the Civil Code the parties may enter into contracts that do not belong to guys who have a particular discipline, provided they are aiming at meeting the interests worthy of protection under the laws. In the case of contract berthing there are doubts about the meritevolezza of interests that the parties intend achieve with its conclusion.

Both in doctrine that in law there has been a long debate in order to identify the rules applicable to the contract actually docking. Need has been growing due to the shortcomings of the legal system, despite the recent regulatory interventions that have affected the field of recreational boating, think of the law 172 of 2003 laying down provisions for the reorganization and revitalization of yachting and nautical tourism and the Legislative Decree no. 171 of 2005 amending Code of yachting. The latter has been achieved in implementing the authorization contained in Article 6 of Law 172 of 2003.

The aspects that have most captured the attention of case law and doctrine relating to the responsibility of the dealer in case of damage or theft of the boat moored to it, and / or property contained therein. And in fact, is not indifferent in terms of bringing the responsibility of the dealer agreement mooring within the scope of legal regulation of deposit, articles 1766 and following of the Civil Code, or within the scope of legal regulation of the lease, Section 1571 et seq. So as a first step the law, who worked to identify the rules applicable in practice mooring to the contract in order to decide whether or not to set up a bond for damages by the company or association which manages the port and tourist port in the event of damage to the craft moored has elected not to operation of a general nature resolving the dispute submitted to it by making exclusive reference to the specificity of the case. However, that it had reached a conceptual split. Two possible hypotheses for mooring contract: a) the case-berth storage, b) the case of mooring-location.

If so the boat was sailing in the possibility of providing evidence obligation on the assumption of custody by the dealer manager of the port or the tourist dock mooring contract was returned to within the scope of legal regulation of deposit, articles 1766 and following of the Civil Code. The practical result of this transaction consisted of the configurability of interpretative responsibility of the dealer if there were damage to or theft of the boat moored in the berth.

Conversely, if the boat owner was not in a position to provide evidence about the obligation of taking care of the dealer in the opinion of the Court there were no conditions to bring the contract within the scope of the mooring legal regulation of the deposit but must proceed by drawing on the legal regulation of the lease, Section 1571 et seq.

This approach could not be considered satisfactory in several respects. First, in so doing, the Court withdrew to a more long-term operation, namely the possibility of constructing a general framework applicable to the contract berth, especially in cases where the contract in question had not been concluded in writing. Furthermore, this conceptual split seemed artificial because it does not take into account the complexity and structure of content such a case the contract.

With the decision made 1 June 2004, the No 10484, the Court's legitimacy has changed its approach, opting for a solution more responsive to the characteristics of the mooring contract. Taking into account the complexity that characterizes the Supreme Court has passed the previous conceptual split and identified a minimal structure essential, without which it can not be said to be made that agreement negotiations, namely the mere provision and use of port facilities will be assigned a defined and protected water space. Its contents may, however, quite legitimately also extend to other performance-related consideration is reciprocal, such as the custody of the vessel and / or one of the things in it. It is up to him who builds a certain right or liability to the contractor, the structure of the contract, to provide evidence of the object and the content, ie, proof that the contract did not have concerned the simple utilization of facilities, and waiting for the berth, but also the custody of the boat. Since the contract or contracts for which no form is not required, the relevant evidence may be given through witnesses and may possibly be These suppositions, which shows the characteristics of gravity, precision and consistency (Article 2729, Civil Code).

The consistent performance delivered by the concessionaire in the provision and use of water in front of the berth, where access to certain aspects of the discipline of the lease, is the core, capable of bringing about the contract typologically moorings, around the whom gravitate other benefits: a) the obligations of care, access to which part of the discipline of the deposit, b) the disbursement of ancillary services such as water supply, electricity, services, safety control of the vessel and thus ; away, where access to the discipline of administration, Arts. 1559 et seq. Civil Code.

In order to identify the rules applicable to the contract should be made instead of docking with the method of subsumption with the mixed method using the technique of the combination. This approach allows definitely take them more responsive to the reality of the mooring agreement preserving the autonomy of the contractual parties.

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Aiuto !? Il MIO cane... in un branco di 11 cani !?!

It could happen to you:
choose to go on holiday to a new place, looking internet (www.dogwelcome.it) if there are facilities that accept dogs (and cats, is not so obvious!), maybe that does not apply a surcharge to the hair that will leave ...

It's a couple of girls who not only loves animals, but even that has some 11 dogs?!? The apartment where accommodation is at the center of a small, but one kilometer away is the farm where he lives this bunch ...

you is that you do not want to know?
Do not tease the idea of \u200b\u200bhow your dog reacts to being in the middle of a herd of 11 new dogs?
not you like to test your knowledge, everything you've learned in the course educators dog lovers?

Lo so, piacerebbe molto anche a te...

Parli con le ragazze del loro branco, di chi secondo loro è il capobranco, quanti maschi e quante femmine... le lasci parlare liberamente...

E la curiosità aumenta...

Due cagnoline - di piccola taglia - già le avete conosciute sul terrazzo della casa dove alloggiate (Zago è stato soprannominato "Fighetto" e una delle due pelose "Grattachecca" perchè continuava a grattarsi per le pulci... oltre a spanciarsi davanti a Zago tutte le volte che si incontravano per farsi leccare...), mancano "solamente" gli altri 9 cani:
3 maschi e 6 femmine, taglia medio-grande;
1 maschio e 1 femmina "solitari/paurosi";
1 maschione giovane newcomer who submits and gets attacked by the rest of the pack ... I do not know why this bothers me already ...

Have some information to help girls stay away from dogs, hear what I say, do not shout ...

We should take care them, Zago, my husband who does not know how, but in the worst moments you forget what I taught him ... and nine dogs ... the two small fortune for no ... Fortunately for them!

When we come to the farm there is the solitary male that awaits us: all stiff, erect, hesitates a bit ...

"Zago you plan please! I do not think he wants to play big head ... you're ..."
Fortunately
hectares of land around us do not count! I call
Zago and walk.

Meanwhile, a girl going to free up 3 dogs (when there are guests in the farm put them within 3 to 3 pens), among which, they say, there is the pack leader:
Zago we walk away and I will not fall into arm to the dogs ... or in their mouth ...

But all goes well, I keep telling people not to stay close to the dogs, who are always looking for even if on purpose to get at the heart of our people.

After ten minutes, the dogs become the new 6, but this time everything is going well.
showed some teeth and growl, scares a few of the girls ... to clearly about twenty cm from the pair of dogs who were interacting with Zago ...

"Stay away and do not worry!"
"But they never growled so !..."

Well, now off for the last three dogs, including one who submits is ... more ... because I care so much?
When I see him get ... well, and hail, looking massive, hairy ... I would like to see him while you submit ...

Zago clearly hit the ground running because he likes his, I absolutely want to know!

Plan Zago! Use some quiet please! "And do not throw him like that!?! Do you miss it the sixth sense of a woman ... "

In fact after a few minutes here that magically Zago is surrounded by all the people flock to us dangerously close ...

" Get away now!

Zago stay cool, calm, do so ... "

begin the growling, tempers get hot, the girls begin to speak out in tones that only women are able to reach us, call by name Dogs ... Part

the brawl inside the pack ...

"SILENCE! (Ops. was directed to girls .. but I would not be offended ...) people ... (However, even the dogs were silenced!) And dogs!
Get away!
YOU DOGS, STOP!
Zago, come away quietly, but go where you want removed ... "

I'm a cold sweat, salivation zero, but we did it!
Zago comes to me and we walk away, but look at those who follow us, the dog surrenders more ...

will speak twice a split between him and Zago, Zago seem to ask me the same, and everything proceeds smoothly.

Little by little girls have included dogs, but there is a another moment of panic among Zago and the dog usually submits: It seems that it starts a new fight, this time near the gentleman watering the plants, which has the bright idea to direct the pump on the dogs ...

"NOOOOO! (Zago's more, he does not like the water that comes from above ...) You do not need
! Get away! "

It all comes back to the quiet ...

I have not had time nor opportunity to deepen their knowledge of the flock, but the big dog that usually does not submit ... just tell me ...

What else can I say ... just tell the adrenaline still sends me in circles ... it was like being in a class to socialize with Angel ...

For girls will remain the "mother" of that Fighetto SILENCE has silenced all shouting, dogs and people ... as opposed to those who whisper to horses ... I

remains the consciousness of having acted out of resentment but following tutto ciò che ho imparato negli ultimi anni... una bella soddisfazione!


Pubblicato da Deborah e Zago a 8.08 8 commenti

Fairy Tale Shampoo For Lice

La valigia del nostro amico a quattro zampe!

Siamo stati in vacanza due settimane, io e il mio maritino Marco, Zago il cane e Micia la gatta:

- una valigia per me e una per Marco;
- la borsa per le scarpe e quella per la spiaggia... già così la macchina inizia ad essere piena...
ma mancano ancora:
- la borsa di Zago,
- il tappeto estivo per far dormire Zago,
- la borsa e la lettiera di Micia (per gli animali sono importanti gli "odori home "when traveling),
- the box with everything needed to feed the small animals (now that I eat home crying my heart to think back to kibble aseptic hours !)... so that the machine is at its best capacity!

The rearview mirror is useless because the storage fill the car up to the roof, the rear seats are occupied by the kennels of the two animals a year ago ... luckily came out so great a machine that costs so little !

When people ask me what I put into the bag Zago answer: the indispensable!
Harness and lead parts, baby food and water bowls, towels Zago to dry if it rains, some (many) games, towels and disposable gloves to clean the hair, comb brush, detergent and shampoo dry edible different games, first aid kits for the deformation of veterinary ...
And even when we go to the beach Zago has her purse Games floating, towel, brush, towels, water bowl, two bottles of water ...

Sometimes I stop to watch the other dogs are content to stick some found by chance in the bushes behind us, while the owners take the sun lying on the beach ... Or look at how much time would save us only if it leads with the bowls and lots of croquettes of hairy ...
Once I even spent my time dozing on the beach ... now I go in and out of the water with Zago, I can not even sit sull'asciugamano, practically the only use it to cover the bag of sand ...

Zago Then I look into his eyes while waiting for a few games that I pull from his bag, or when I'm about to throw the frisbee in the water while swimming back and forth into the sea around me ... Or find
Micia intent to enter into his bag to catch the mouse that makes SQUIT SQUIT ...

And think of what my mom tells me: "But when you give birth to a child, you should buy a truck!?"
And I smile :-)

never give up that gives me joy to see my animals "flawed" as considered in many met their basic needs, I say ... matter of point of view ...

Posted by Deborah Zago at 11:57 8 comments

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Chi / Cosa, è veramente importante?

"The essence of philosophy is that a man should live so that his happiness depends on the little as possible from external things. " (Epictetus)
- from "The Owner of the Yellow Yes!" Jeffrey Gitomer, Ed Sperling & Kupfer

This is a sentence di uno dei libri di cui Angelo ci ha parlato; tutto il libro è costellato di frasi stimolanti, di rivelazioni, di perle di saggezza che poco a poco lasciano il segno.

Ma in questo momento questa in particolare si adatta perfettamente al rapporto che sto cercando di far rifiorire con il mio cane, Zago.

Parlavo con una delle persone che lasceranno sicuramente il segno nella mia vita.
Le raccontavo della storia mia e di Zago, e più parlavo, più uscivano cose di cui non ero mai stata consapevole, le sapevo nel profondo, ma non le avevo mai guardate in faccia.

Una di queste riguarda cosa stò facendo io per trovare un nuovo equilibrio con Zago, ormai sulla strada d'uscita dalla fase adolescenziale, terzo momento nella vita di un cane di profondi riassestamenti a livello comportametale/sentimentale, che voglio sfruttare al massimo, che non voglio assolutamente perdere.
Raccontavo del fatto che appena messo piede fuori casa Zago diventa "sfuggente", tutto proteso ad ascoltare il mondo, a captare anche il minimo ronzio o movimento, vicino o lontano che sia.
Quindi stavo provando ad entrare in contatto con lui a togliendo gli elementi di "disturbo" esterni: stavamo molto fuori di sera tardi, avevo studiato i momenti in cui cani e padroni di quartiere non erano a spasso...

Questa persona mi ha posto questa domanda, più e più volte, perchè non ne volevo sapere di capirne il senso deep, 'You're working, you're certainly working hard, but how? What are you working in reality? Zago ... ... on me and on what? ... our relationship ... but how? ... ???... what are you trying to control, to change? ... ... the world around us ...!?!

Then I realized, and I started focusing on the two of us, on our Raport on our relationship: when we go out / we want without thinking about who is there or not, we sit on the lawn to play - and who cares if there's that little dog nuisance barking against us that all black! That brown has already resigned, indeed, yesterday he wanted to come play with us!
It is not easy, the temptation to Zago di rivolgersi più agli altri cani che a me è sempre forte, ma poco a poco, passo dopo passo, sempre con il sorriso sulle labbra per Zago (in fondo chi l'ha spinto in questa direzione sono stata io quando era un cucciolo), accogliendolo sempre con calore quando torna a rivolgersi a me... ce la possiamo fare, insieme ce la faremo sicuramente!

Questa è una delle innumerevoli occasioni della nostra vita in cui si trova quello di cui si ha bisogno cercandolo in noi stessi, cambiando noi per primi; il mondo attorno a noi si adatterà al nostro cambiamento.

Pubblicato da Deborah e Zago a 8.57 1 commenti

Replacement Toothbrush

ThinkDog! e tutto il resto...

You've made the decision, one of the most important of your life as a commitment to economic and time: you chose to attend school to become an educator ThinkDog Cinofilo.
Perhaps you have had other experiences of similar schools, maybe it's your first experience, certainly in the future you will have occasion to compare this world, maybe its just because someone in your city organizes a weekend between dogs. Participate
not expecting who knows what, in the end you just want to spend time with your dog and have fun.
Do not ever expect that la realtà non è solo quella del mondo ThinkDog, e ti accorgi che molte cose le hai date per scontate; e capisci perchè hai scelto Thinkdog; e sei sempre più convinto della tua scelta.

ThinkDog: un gruppo di persone unite, nei pensieri, nelle azioni e nello spirito; pronte a cambiare, ad aggiornarsi, ad evolvere.

Il rispetto viene prima di tutto: rispetto per te, per il tuo cane, per quello che siete, che pensate, per le problematiche che eventualmente presentate.
Nessuno ha paura di mostrare le proprie debolezze, nessuno viene giudicato.
Ti senti parte di un gruppo, dove tutti cercano di aiutarti, ti ascoltano.
Ti senti protetto, sai che il tuo cane è al sure, no one will threaten your safety.

trainers and educators have a thousand eyes, prevent any squabbles between dogs, intervene immediately to the slightest sign of nervousness, are coherent, united, prepared.
fit your human-dog pair, they put aside what they are.
not offend your sensibilities, you have never said: I'm done so, if you're lucky - well, otherwise ...

Dogs are not put "forced" in the group, first we have to establish that they are ready, that their boss knows what to do, what to do.
your dog will avoid all unnecessary stressful situations: If an exercise is too much for him, you stop it. Memory must be positive, nothing happens by force.

Nobody judges you, no one will embarrass or criticize indirectly the school you come from telling you: "Have you followed the module on the management of the dog on a leash, and you and your dog still go around like that?"

How do you respond? What do you do?

I smiled.
I have not participated in the weekend for questioning my school, my instructors.
I do not need to justify my choice, my school.
I do not need to explain to a stranger on my path, that basically does not care to listen.
I'm not saying that everything I slipped addosso senza toccarmi, mi ha fatto veramente indispettire!
Ma mi è servito per capire, per essere ancora più convinta della strada che io e il mio cane stiamo seguendo.

Nonostante tutto, porti a casa spunti nuovi di riflessione, su cui lavorare, punti di vista diversi, modi di spiegare una cosa che già sapevi in modo differente.

E per fortuna accanto ad una persona così "sborona" come si dice a Bologna, ce n'erano due che veramente ti hanno toccato il cuore per la loro gentilezza e apertura d'animo, per il loro amore per gli animali, per la loro competenza nei rispettivi ambiti del fine settimana.

Pubblicato da Deborah e Zago a 15.12 10 comments

Sweater And Tie For Wedding?

interest for late payment

For the second half of 2008 reduced the rate of 0.10% of interest to be applied on late payments in commercial transactions, thus arriving at 11.10%. This rate is applicable to all payments made in consideration of transactions that result from contracts between companies or between companies and governments that lead to the delivery of goods or services, on payment of a price, also including the professions. In the case of perishable food trade interests rose to 13.10%. The calculation of interest begins the day after the deadline for payment.

Pokemon Soul Gold Rom Mac

_Tasso 80718 81718 80717 Free of tax simplification legislation privacy

From July 1, 2008 came into force a provision that amends the previous provisions on privacy. The measure provides that private companies, which have sold a product or service, may be used without the consent of the snail mail addresses of the person to send you promotional material, sell products or do market research or commercial communication, provided, however, that such promotion activities relates to goods and services of the sender, similar to those of the original sale, and the person is informed of the opportunity to object to these items in any time and easily and for free (via mail, fax or phone). There are two cases where no consent is required:
If the data processing is done in order to fulfill contractual obligations or legal or otherwise for routine administrative and accounting
If the data used are from public records or public directories knowable by anyone, or are related the economic activities concerned

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extraordinary

From paycheck in July triggered the new tax break on overtime, which will remain in force until December 2008.


Requirements to be met to hold the income of employees with a maximum threshold of € 30,000 gross, even as its total to more than one job. Excluded are the owners of income from work compared to that of employees such as CO.CO.CO and employees of government. Contribute to the achievement of the maximum income of employees for 2007 subject to the normal tax rules, excluding any income from work employee subject to separate taxation. • Facilitate


The facility consists of applying a rate of 10% (dry coupon) at a maximum gross amount of € 3,000. The same amount is not due to the additional regional and municipal and contribute to form or the total income for tax purposes or for ISEE.

· Somme object of Facility
The substitute tax is applied on amounts paid from 1 July 2008 to December 31, 2008, in consideration:
- made for overtime during the period July-December 2008;
- for extra work and elastic clauses in the period July-December 2008 (only for contracts part-time work concluded by May 28, 2008);
- for increased productivity, profitability and competitiveness related to the economic enterprise.

· Application
The lower tax rate is applied directly by the employer. The employee's option, although they have the requisite explicitly reject the tax treatment of 10% (eg not to lose the deductions because they are not recognized on the levy replacement). In the event that the current employer is different from the one that has received income in 2007 (or if the employee did not receive any income from employment in 2007), the person concerned per poter usufruire dell’agevolazione, deve attestare per iscritto la misura del reddito di lavoro dipendente percepito lo scorso anno.

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Crocchette o alimentazione casalinga?

We have always said that giving your dog dry food as the only food is the best.

Why clean your teeth.

Why form a balanced food, healthy, wholesome controlled (if the brand is good).

because they are comfortable to wear when you go on vacation.

why they let you spend more time with your dog.

And indeed so far been the case.

But for a while time ... I'd try to change ... that happens when you give your dog the crust of the pizza is so happy!

When you go to my grandparents' house that's always a treat stretch his look is so ... Live!

But you have a thousand questions: How do you organize? Even to make a meal for two, time is tight, if we start well then prepare the soup for dog and cat ...
And if you mess up? If you give him too much or too little? And if the food is out of balance?

Fortunately, just as in your mind and your spirit is hidden in this new project, often in the form of Behavioral Medicine at the Veterinary ThinkDog Barbara Gallicchio, that among the thousands of interesting information also speaks of homemade food.
So take courage!

Pesos first check your dog for any changes and then ...
already the same evening, even if it's Sunday and you have not done spending just for his meals, prepare your first meal home! Rusks wholemeal tuna in brine, frozen vegetables in the soup "lightness" nor vegetables without potatoes, a bit of extra virgin olive oil, a pinch of salt ...

That grin that of your dog!

The cat is a little less convinced ... the vegetables pieces are really an affront to him, moreover when you have taken a month of life have made him eat Simmenthal!?!

And when you go to the grocery store you know that it's not a drama make a meal for four, thanks to the microwave and the freezer!

Just the proportions of carbohydrate and protein, keep an eye on weight, quantity and consistency of stools, and coat of your dog's appetite, I recommend!

And when your partner fails to distinguish between "food to the dog," and your dinner?

You will not surely be afraid to eat the "junk"!

Maybe not totally abandon the croquettes, in certain situations can actually make comfortable!

Enjoy everyone!

Posted by Deborah Zago at 9:17 16 comments

Slideshow Songs For Shower, Bachelorette

80630 80325

Da mercoledì scorso sono, di nuovo, cambiate, le norme sul trasferimento di denaro:

a) torna ad € 12.500,00 la soglia per il trasferimento dei contanti e per gli assegni bancari circolari trasferibili e per il saldo dei libretti di deposito bancari e postali al portatore; pertanto soltanto gli assegni sopra € 12.500 diventano, per legge, "non trasferibili";
b) cade inoltre l'obbligo imposta al girante, a pena di nullità, di inserire il proprio codice fiscale nella girata deglia ssegni trasferibili, nei fatti, impossibile da verficare for banks. The maneuver

summer, however, leaves intact some basic rules of the Anti-Money Laundering Ordinance, namely:
a) the banks and post offices contiue to deliver, as a rule, check "not transferable" to customers to get the free thiols have to make a written request and pay the stamp duty of 1.5 euro for each module;

How Much Is A Kilo Of Fat

New rules against money laundering VAT deduction for motor vehicles

The 2008 Budget has made significant changes in circulating the rules to deduct taxes for road motor vehicles.
RULES BELOW ARE NOT FOR ALL THE AGENTS OF COMMERCE

remove reference to the CODE OF THE STREETS AND BE THEIR CLASSIFICATION WITHIN THE REGISTRATION The new provisions will be deducted 40% VAT, apply to all motor vehicles, other than agricultural or forestry tractors:
a) are normally used for road transport of persons or property;
b) the maximum authorized mass not exceeding 3,500 kg;
c) the number Seating no more than eight.

remains for the full right to deduct VAT for the motorcycles cilisdrata exceeding 350 cubic centimeters.

The flat rate of 40% VAT concerns acquesti, imports, hire, purchase of components and spare parts, fuel and lubricants and maintenance services, repair, storage and use on the same vehicles.
The most important is that the tolls prevedono un regime di detrazione forfetaria al 40%.

Sono esclusi dal regime di detrazione forfetaria dell'Iva nella misura del 40% i veicoli utilizzati esclusivamente nell'esercizio dell'impresa, dell'arte o professioni per i quali l'iva è integralmente detraibile.
L'amministrazione finanziaria è precisati che si considerano utilizzati esclusivamente nell'esericizio dell'impresa i veicoli stradali a mortori acquistati dal datore di lavoro e successivamente messi a disposizione del personale dipendente a fronte di uno specifico corrispettivo.
In altri termini, il datore di lavoro da un lato mette a disposizione, ai fini dell'attività di impresa, al lavoratore un veicolo a motori e dall'altra fattura, come operazione VAT, the employee an amount equal to 30% of an amount equal to a distance of 15,000 km conventional bse calculated the cost per kilometer of national ACI year listed in the Table, at the same vat included.

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control that banks and Post Offices will have to turn on the regularity of checks for "free" will be formal since 30 April, not only could be issued for amounts up to € 5 thousand, but should also include, under the signature, social security number of the impeller. Intermediaries will have to fact check the turn is signed, the alphanumeric sequence of the tax code is properly drawn up and signed and code are compatible. But the control will stop if it becomes impossible because, for example, the signature is one of the clarifications illeggibile.È in the circular prepared by the Ministry of Economy to offer banks and other intermediaries instructions pursuant to Legislative Decree 231 of 2007 (dedicated to the new measures against money laundering) and, in particular, Article 49, which rewrites the limits on the use of cash and bearer bonds. And 'nothing illegal turn, that is, without tax or with the same code "manifestly erroneous." In these cases, banks and Post Office will not pay the check: for cash it will need to go back to last impeller rule. The circular also free from the endorsee include your social security number if at the time of collection, is identified as a customer of the bank or the Italian post office or otherwise identificato.Importanti details for transfers in cash, for which the Decree 231 sets a lower roof - in 2 thousand euro - compared to the "general" 5 thousand. The Ministry clarified that the threshold refers to sending of funds and not to their receipt and applies only to a single operation, while the roof for that fraction is at 5 thousand euro. The transfer of up to € 5 thousand in a single tranche is allowed, but the intermediary will need to provide a document that justifies the amount. Although flexibility is provided in evaluating the evidence, that dovranno essere allegati alla ricevuta del passaggio di denaro. Irregolare invece il trasferimento da 5mila euro in su.Al convegno è poi emerso che le indagini finanziarie restano ferme per cinque giorni per il riallineamento delle tabelle di comunicazione da parte degli intermediari, visto che al momento sussistono differenze tra indagini via Pec e Archivio dei rapporti. Nei prossimi giorni un avviso sul sito delle Entrate informerà del fermo tra il 27 e il 31 marzo. Le richieste di indagini in quei giorni non partiranno, ma nel caso gli intermediari avessero in scadenza delle risposte, potranno inviare via Entratel la comunicazione, che resterà in stand by fino allo sblocco del sistema.Sul fronte assegni, il provvedimento dell'Agenzia richiederà tempi di stesura longer than for the circular of the ministry is an ongoing confrontation with the judiciary and other stakeholders in consultation with the Tax to verify the needs that may arise and give guidance to brokers to obtain data for use by all The main questions from April 30 checks checks "free" will be issued only for amounts below € 5 thousand. You can still cash in transferable securities issued before April 30 for amounts below the 12,500 euroNon must discard the old carnet. Stocks held at the post office or bank can also be used after April 29, crossing the threshold of 12,500 euro and entering the non-transferability. Assuming the use of the modules already a disposizione dei clienti, nel rispetto dei nuovi limiti Gli assegni «a me medesimo» potranno essere emessi per qualsiasi somma, ma solo incassati da chi li emette. Sui moduli "liberi" già in circolazione ma usati dopo il 29 aprile non si paga il bollo di 1,5 euro. Nella girata va indicato il codice fiscale del girante: se questo manca o è errato, l'assegno non può essere incassatoI libretti al portatore Per i libretti al portatore emessi prima del 30 aprile e presentati in seguito per l'incasso, il cessionario deve autocertificare il trasferimento. Oppure il cedente, entro 30 giorni dalla richiesta di incasso, deve dichiarare all'intermediario l'avvenuto passaggio del librettoI money transfer Il divieto di trasferire somme da 2mila euro in su vale solo per l'invio di fondi. La soglia per valutare l'operazione frazionata resta a 5mila euroLe sanzioni La violazione delle norme sulla circolazione degli assegni o dei libretti al portatore non ostacola l'incasso. L'infrazione sarà comunicata dall'intermediario al ministero dell'Economia che applicherà la sanzione dall'1 al 40% dell'importo per gli assegni e dal 10 al 20% del saldo per i libretti. Nelle ipotesi di «check truncation», la comunicazione può essere fatta solo dalla banca negoziatrice se la banca trattaria è certa che la banca negoziatrice abbia adempiuto

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80321 Model 730 Deduction public transport

MODELLO 730 Redditi 2008

Cosa occorre per la compilazione

• Modello CUD 2008 income in 2007 that the employer's pension or entity will deliver within
February 28, 2008. • Model
CUD issued by INPS for unemployment benefits, mobility, maternity and
for redundancy fund. •
coupon payment of pensions abroad. •
notarial deed for any real estate transactions occurred in 2007.
• cadastral buildings that have obtained a new cadastral income (eg property with
previous cadastral alleged, property subject to building amnesty 1986, 1993 or 2004, housing units
category "D", refurbished buildings, etc.)..
• Contracts rent for the leased properties. • Model RAD
ex dividend on a stock.
• Certification of payments for occasional performances.
• Powers on account of tax paid individual in 2007 (proxies for payments. Mod. F24). • Each
whatever documentation showing income received in 2007.

addition to this, what it takes to get new customers

• Tax return last year (or model 730/2007 SINGLE 2007).
• Tax Code of the spouse and dependents. • cadastral
of properties owned.
• Loan agreement for the purchase the property of residence.

What you need to deduct or deduct the cost

• Medical Specialist or generic: invoice issued by the doctor.
• Analysis, surveys radioscopic, research: invoice issued by the health center.
• Dental Expenses: invoice issued by the doctor or dentist or by dental technicians.
• Eyeglasses and contact lenses: invoice or receipt speaker (with tax code and description of the property buyer
) optician optometrist or an invoice or receipt of talking shop
accompanied by a prescription.
• Hearing Aids: invoice or receipt of the speaker
shop accompanied by medical prescription.
• Purchase or lease of medical device: invoice or receipt of health or speaker
pharmacy. •
hospital stays: invoice issued by the hospital or nursing home.
• Right at the nursing home: invoice issued by the nursing home where he is shown separately
the amount of medical and nursing care.
• Rehabilitation, gymnastics, massages: invoice issued by the health center accompanied by
prescription.
• Spa: receipt of the ticket if made within the NHS or bill of spa accompanied
by prescription.
• Services provided by the NHS: the receipt of the paid ticket.
• Medicines: Pharmacy receipts accompanied by a medical prescription or self
by stating that the bills themselves are for the purchase of counter medicines necessary for the person or his dependents.
• Medical certificates for all purposes: invoice issued by the doctor.
• Expenses for specific assistance: invoice issued by a nurse or specialist in rehabilitation or other specialized operator
recognized.
• Cost of care for the handicapped: the spending bill on the recognition and certification disability.
• Expenses for the purchase of vehicles adapted: the dealer invoice and certification
on the recognition of disability.
• Expenses for personal care workers (carers): receipt issued dall'addetto assistance and certification attesting to the long-term care of the patient.
• Medical expenses made abroad: the same documentation required for a similar expenditure made in Italy as well as a simple translation of the documents if they are written in English,
French, German or English, a certified translation if they are written in other languages. • Interest expense for
mortgages: loan agreement, purchase contract of the building, the bank receipt on installments paid in 2007 on the occasion of the notary bill mortgage. • Press
life and accident insurance: receipt of payment of the premium paid, contract
insurance.
News: spending on boys sports (gym, swimming pool, etc..) Invoice, receipt or payment receipt
.
• Education costs: receipt of payment for entry to universities and colleges, public and private.
• Expenses for attending kindergartens: receipts for payment of tuition fee in the day nursery.
News: rent out of the office of university students: the lease contract and payment receipt.
• Funeral Expenses: Expenditure incurred in the funeral bills.
News: fee real estate brokers: invoice stating the cost. •
donations to the NPO and Sports Associations:
payment receipt issued by the Association in the showing mode of payment used. Are excluded from the payment of dues and the proceeds as payment for services rendered.
• Veterinary expenses: invoice issued by the veterinary pharmaceutical and receipts relating to specific medicines
.
• Social security contributions: receipts for payments contributions, including the payment paid by INAIL housewives.
News: Donations in support SCHOOL: payment receipt issued by the Institute
in showing the method of payment used.
• Contributions paid to domestic workers: the receipt of postal order, to the extent of
responsibility of the employer.
• Grants to religious institutions: receipts of payment to the Central Institutes of Churches
recognized. Are not deductible payments made directly to the parishes. • SSN
paid car insurance: acquittal for the premium paid in 2007, regardless of the period insurance.
• Periodic check payable to the separated spouse: Judgement of separation or divorce, the tax code
separated spouse, transfers or receipts issued by the person who receives the money.
not be deducted the amount paid for the children.
• Contributions to pension funds: the receipt of payment, signed contract.
• Contributions to developing countries: receipt for payment of non-governmental organizations recognized
. •
consortia: receipt stating that the payment made, tax notice of reference.
News: buying television sets: invoice or receipt speaker, received payment fee RAI in 2007, attesting to the dealer in respect of the unit type.
• Cost of renovating old buildings: the Centre for Communication Services of Direct Taxes,
on receipt of mail, bills paid in 2007 for bank transfers.
• Replacing refrigerators invoice or receipt for the purchase and speaker documentation showing the
costs for the disposal of old equipment.
News: cost savings (55%): Communication Enea, on receipt of mail, bills paid in 2007 for bank transfers.

IMPORTANT: These are the most common expenses that may be deducted or deducted the tax return. There are other, even if they are not frequent. If in doubt about whether the deductibility of other expenses, always carry the relevant documentation;
Remember that many of the expenses listed above qualify for deduction even if the cost was borne by
dependents.
Additionally, when the cost was incurred for the children, the deduction is for the parent who is headed
the document certifying the expenditure. If the document is opened in the child, spending
is split between both parents, or they may be divided in different share of them.

Please deliver documents in April 2008.

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With Circular No 19 8 March the Inland Revenue explains how to use the personal income tax deductions for subscriptions to trains, buses and subways with the latest launched Finanziaria.La deduction is applicable, equal to 19 percent of the cost of subscriptions public services at a cost of 250 €, only to tickets that involve use of public transport is not episodic, and then allow you to make an unlimited number of trips on a particular route or the entire network in a specified period of time. Authorities must therefore remain excluded the tickets which have a duration of time, although higher than the maximum giornaliera.Il di spesa di 250 euro fissato dalla Finanziaria è riferito alle somme pagate dal contribuente cumulativamente per il proprio abbonamento e per quello dei familiari a carico. Il beneficio massimo è pari a 47, 50 euro (il 19% di 250) in meno di Irpef. Per fruire della detrazione il contribuente è tenuto a conservare i titoli di viaggio, che devono obbligatoriamente contenere l'indicazione dell'azienda che li ha emessi, delle caratteristiche del trasporto, il prezzo, il numero progressivo e la data di emissione. Se il contribuente non dispone della documentazione necessaria per dimostrare che il pagamento è stato effettuato nel 2008, farà fede la data di inizio della validità dell'abbonamento. 80317

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80317 80317 80312 Ministerial Decree 37/08

L'art. 13, co. 2 del D.Lgs. 37/08 reca specifiche prescrizioni circa gli atti di trasferimento di beni immobili (in vigore dalla data del 27 marzo 2008):
a) l'atto deve contenere la garanzia del venditore in ordine alla conformità degli impianti alla vigente nromativa in materia di sicurezza;
b) l'atto deve portaro in allegato, salvo espresso patti contrari, la dichiarazione di conformità dell'impianto alla normativa tecnica (oppure per gli impianti già costruiti una dichirazione di rispondenza dell'impianto alle norme di sicurezza.
Entrambe le dichiarazione devono essere redatte da un tecnico abilitato.
Importante è sapere che le parti possono concordamente disporre di non allegarla.
Da una prima lettura della norma appare dunque che l'obbligo di garanzia appare derogabile.
In effetti occorre pur dire che prima del decreto in esame esisteva (adesso abrogato) il Dpr 447/91 che imoneva espressamente che il proprietario dovsse in ogni caso consegnare "tutta la documentazione amministrativa e tecnica" senza eccezioni, anche se non prevedeva sanzioni realmente applicabili. Adesso dunque in caso di trasferimento il proprietario deve soltanto garantire la conformità degli impianti alla vigente normativa in materia di sicurezza. La progettazione deve essere allegata solo in casi in cui la stessa fosse prevista all'epoca della costruzione dell'impianto, mentre il libretto di manutenzione deve essere consegnato al nuovo proprietario solo ove obbligatorio, e cioè di evenutale done only for the self-heating system.

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New obligations on the settlement deo

With the entry into force of Law n.188/2007 on new provisions for termination of employment for voluntary departure, we inform you that from 05 March 2008, the worker will be obliged fill in the information model for the submission of resignation, the resignation and void otherwise. This model is pre-numbered
made available on the website of the Ministry of Labour www.lavoro.gov.it or requesting the blank form directly at
· Direction Provincial Labour;
· Offices Municipal;
· Centers for Employment;
· Mayor / Unions
In the latter case, the validity of the blank form is 15 days from the date of issuance by such entities.
Also, please note that the new provision refers to all employment relationships, work relationships with co-ordinated and continuous (with or without project) and the occasional report of joint venture.
therefore relatively prensentate but already the resignation will be effective from March 5, 2008 must complete with the form above.
For more information, please contact the office and not sudddetti this study because The standard does not allow for these online services by consulting firms.
We thank you for your attention, best regards.

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80312 The employment contract adempimenti per la distruzione dei beni

relief for the "destruction of goods" The Presidential Decree
441/1997 is shown the procedure to be followed in order to try and legitimize the destruction of the goods or their transformation into more low-value goods.
The decree is thus stated that the destruction of property or conversion into other property type
and more modest economic value is demonstrated by: •

• verbal communication •
transport document

Communication
As performance is first necessary to provide a written notification that
should be sent to the offices of the Financial Administration and Command of the Guardia di Finanza
. Where to send the communication

• Financial Administration •
Guardia di Finanza
This notice must be sent to these offices at least five days before the date of actual operation
provided and should include: •
place;
• date and time will be entered into the transactions themselves;
• the way of destruction or transformation;
• the nature, quality and quantity, and the total amount on base price
purchase of goods to be destroyed or to be processed and any residual value to be obtained
following the destruction or conversion of assets.
Communication is not necessary where the destruction is ordered by a court of
Public Administration. The minutes

E 'should also prepare a special report on the destruction of property by: •
by public officials;
• Officers from the Guardia di Finanza
•
by notaries who attended the destruction or transformation of goods ,
Who writes the report public officials

• • Officers of the Guardia di Finanza
• Note that

a declaration in lieu of an affidavit (Law 15/1968) where the amount of property destroyed or transformed
does not exceed € 5164.5 (ten million pounds).
the minutes and the return shall be the date, time and place they occur, the
operations, and the nature, quality and quantity and the amount of cost of goods destroyed or transformed
.
When the record is not necessary
In the event that the amount of property destroyed or transformed
does not exceed € 5,164.57 (ten million). In this circumstance should be simply a statement

lieu of an affidavit (Law No 15/1968).
The transport document must also be prepared
a transport document (Presidential Decree No 472/1996),
numbered progressively on the transport of goods which may have resulted from the destruction or transformation
.
When it is necessary to "destruction of property" must first
frame properly the case of the "destruction of property."
E 'waived in the manner and within the time specified above in the case of transactions made
necessary to eliminate (or at least transform, recovering at least part of
material) goods and goods damaged and dangerous that you can not enter the market.
Sometimes it is to eliminate food "Expired" and withdrawn from the market, or is it
transform or remove equipment, tools or household hazardous products or manufacturing defects
, no longer the norm.
It is outside of those situations where the operations for the disposal of certain assets,
no longer usable (or transferable on the commercial channels) to obsolescence or because of poor quality
, etc out of fashion., Shall be effected by the "transfer "of the goods in question, even if
very low prices or" realization ".
In this regard it should be noted that - contrary to what someone still believes - not
is no constraint on "minimum" or "fair value" on which to charge VAT,
the case of supplies of goods or goods at low or very low price.
The condition must be observed that only requires the application of the tax on
agreed consideration and that will actually be adjusted between the parties.
It should essentially emphasize the close connection between the issues that matter to
provisions and procedures relating to the disposal and destruction of property, and supplies,
also reduced prices, the goods were, of course when these have yet
residual value.
SOLUTION
No need fulfillment
if the merchandise is sold at minimum prices or values \u200b\u200bof "realizable"
is obvious that in some cases the solution to a scrap dealer to sell certain assets
useless or to be replaced is simpler than that of the "internal destruction" that
requires compliance with a complex procedure.

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80311 Novità per la telefonia mobile

Budget 2008: VAT rules for mobile

1. First case:
• a trader buys a phone that uses promiscuously for their business and private purposes. Up to 31/12/2007 would be deducted 50% VAT paid on the purchase of good and phone traffic without providing any proof of the professional.
• Since 01.01.2008 as concerning telephone traffic, it can deduct the tax, but must be subject to VAT on the section on traffic "private." Alternatively, it can limit the deduction in respect of professional use.
Regarding the purchase of the phone, however, where it is difficult to test the percentage of private or business use, the deduction should be tolerated by 50%.

2. Second case:
· a company decides to use their cell phone company employees. Employees can also make personal calls within a monthly spending limit set. There is no separate billing for calls "corporate" and personal.
• In this case the company can deduct the tax on telephone traffic, but must be subject to VAT on the section on traffic "private." Alternatively, it can limit the deduction in respect of business use.

3. Third case:
· A company decides to use their cell phone company employees. Adopting a particular calling plan that allows it to differentiate the billing of the calls. In this way the cost of telephone traffic for calls to another phone company or from some fixed line is charged to the company, while employees have the opportunity di effettuare del traffico “privato” che viene fatturato direttamente a loro dalla compagnia telefonica.
· La società può detrarre interamente l’Iva assolta sul pagamento delle bollette telefoniche, ma non quella relativa a quella del cellulare. Infatti, poiché il telefonino viene utilizzato anche per effettuare chiamate personali, non è ammissibile la detrazione integrale. Considerata la difficoltà nel determinare l’uso privato del bene dovrebbe essere congruo limitare la detrazione al 50%.

Conclusioni:
per i telefoni cellulari dati in uso ai dipendenti la detrazione integrale dell’Iva assolta per l’acquisto dell’apparecchio e per il traffico telefonico è ammessa solo in caso di esclusivo utilizzo aziendale.
La detrazione al 50% dovrebbe però essere considerata congrua, anche nell’impossibilità di procurarsi una specifica documentazione probatoria, in considerazione del fatto che la Finanziaria 2008 prevede specifici controlli solo per chi effettua la detrazione in misura superiore.