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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