Norway pharmacy online: Kjøp av viagra uten resept i Norge på nett.

Jeg kan anbefale en god måte for å øke potens - Cialis. Fungerer mye bedre kjøp viagra Alltid interessant, disse pillene og andre ting i Generelle virkelig har helse til å handle.

New italian reporting requirements

REPORTING
REQUIREMENTS
TRANSACTIONS INVOLVING BLACK LISTED COUNTRIES.
The italian government has introduced new VAT reporting liability, effective from
1 July 2010, for transactions involving “black-listed” countries and transactions
otherwise considered as high risk from a tax point of view.
The new VAT reporting rules are being added to existing reporting requirements that relates to transparent income tax reporting. Contrary to the reporting requirements currently existing in Italy, the new liability will be broader in scope and more detailed. 1 - VAT taxpayers obligated:
All italian VAT persons and entities (including non-established persons, registered in Italy for VAT purposes either with a fiscal representative or through a direct VAT identification), are required periodically to communicate, through a dedicated web connection with the italian national tax Authority (the Agenzia delle Entrate), the electronic file concerning all their relevant transactions with customers whose legal seat, residence or domicile is located in one of the “black-listed” (for the identification, under italian tax law, see chapter 3) countries as seen by the italian tax authorities. 2 - Relevant VAT transactions that are included in the form:
According to the new rules, not only purchases but also sales to black-listed countries (including goods and services) should also be reported on a periodical basis. Thus, to fill correctly the new reporting transaction, all transactions involving black listed countries are relevant. All transactions should be reported which are subject to italian VAT, or which are zero-rated, exempt or when out of the scope. For the purposes of new italian reporting requirements for transactions involving black list countries, all supplies of goods and services provided and received, registered or exempted from registration are relevant if concern customers whose legal seat, residence or domicile is located in one of the “black-listed” countries. Therefore, in the new model will be shown: Each operation will be indicated by specifying the quota attributable to operations subject to italian VAT, operations not subject to italian VAT, operations exempt or when out of the scope. 3 - Black listed countries:
In Italy the “Black list” decree (decrees 21/11/2001 and 04/05/1999 signed by the Minister of Economy and Finance) specifically indentifies “high risk countries”, from a tax point of view. In facts, the italian tax legislation limits the deductibility of a series of costs that are strictly related with a company which have legal seat, residence or domicile in one of the “black-listed” countries as seen by the italian tax authorities. Basically these countries do not provide adequate fiscal or financial information on company that are resident and working in these countries compared with other companies located anywhere in the world. Please note that “black listed” may also involve certain EU jurisdictions e.g. Cyprus, Malta, Luxembourg and other European countries like Switzerland, Liechtenstein, Andorra, San Marino, Monaco as well as other states, e.g. Singapore, Oman, Uruguay, Hong Kong, etc. Currently, there are altogether more than 70 black-listed jurisdictions. In addition to the above, please consider that the law allows for the list to be reduced or expanded in the future to exclude or include countries, special industries or particular persons on an ad hoc basis. Black listed countries without exemption:
Black listed countries with specific exemptions:
Black listed countries with specific restrictions or distinctions:
4 - What declare with the new compulsory form:
The filing should be performed electronically on with two different basis, depending on the turnover. We could have: • Monthly basis form: taxpayers, whose quarterly exceed € 50.000 either in
respect of the quarter concerned or in respect of any of the 4 quarters preceding the one in which the listing is to be filed and for each type of operations (i.e. transfers of goods made, provisions of services made, purchases of goods made, provisions of services received), will be entitled to file the data on a monthly basis; • Quarterly basis form: taxpayers, whose quarterly turnover does not exceed €
50.000 either in respect of the quarter concerned or in respect of any of the 4 quarters preceding the one in which the listing is to be filed and for each type of operations (i.e. transfers of goods made, provisions of services made, purchases of goods made, provisions of services received), will be entitled to file the data on a quarterly basis. The limit of € 50.000 have to be calculated for each type of operations. The deadline is the end of the month following the relevant period. • Monthly basis form: taxpayers with a monthly filing requirement will have to
file the relevant data, for the first time, by 31st August 2010 for transactions carried out in July 2010; • Quarterly basis form: taxpayers with a quarterly filing requirement will have to
file the relevant data, for the first time, by 31st October 2010 for transactions carried out in the third quarter of 2010. 5 - The other informations that should be indicated:
In the model of communication, besides the first page, persons and entities obligated must fill in the table called “A”, that should be completed for each operator
whose legal seat, residence or domicile is located in one of the “black-listed” countries
as seen by the italian tax authorities to which the company has maintained business
relationships.
In fact, in each table “A” the taxpayers will be required to provide the following: • Fiscal code and VAT number of persons or entities (in other word the informations about the taxpayer, responsible for the communication); • Fiscal code of customers whose legal seat, residence or domicile is located in one of the “black-listed” countries as seen by the italian tax authorities to which the company has maintained business relationships, or, in absence of the fiscal code, other identifies code; • If the customer is a person, the taxpayer, responsible for the communication, should indicate activity name, first name, place and date of birth, fiscal residence in the State where the person is established, domiciled or resident; • If the customer is a entities, the taxpayer, responsible for the communication, should indicate company name, fiscal residence in the State where the person is established, domiciled or resident, or, in absence, the head office; • The reporting period; • For each operator, the taxpayer, responsible for the communication should indicate the total amount of transactions (active and passive) carried out, distinguished between operations subject to italian VAT, operations not subject to italian VAT, operations exempt or when out of the scope, after have brought in deduction the related variation notes • For each operator, the taxpayer, responsible for the communication should indicate the total amount of VAT due, obviously with specific reference to operation subject to italian VAT; • For each operator, the taxpayer, responsible for the communication should indicate the total amount of the variation notes (made or received) related to previous year, with the corresponding VAT amount, if it is due. Many of these elements (in particular date and country of birth of individuals) are not generally in possession of the taxpayer (sometimes the taxpayer not even known if the customer is an individual or corporate). So, our advice is to claim back as soon as possible these important informations, to avoid the risk to present the new form reporting the transactions involving black list countries without all the compulsory informations. In the opposite case, as the italian VAT system provision, taxpayer could be ask to 6 - Penalties:
Current penalties range from € 516 to € 4,130 for missing reporting liability deadlines or incomplete reporting in compulsory informations or amounts.

Source: http://www.ciscorno.eu/fileUpload/2048_new_italian_reporting_requirements.pdf

ahca.myflorida.com

Intrathecal Baclofen (Lioresal® and Gablofen®) 1. Continuation of intrathecal baclofen therapy: a. Medication must be requested by a neurologist or related specialist. (Prescription must be signed b. Must have severe spasticity of spinal or cerebral origin ( multiple sclerosis, cerebral palsy, spinal cord injury, or traumatic brain) which has proven unresponsive or ineffective

Microsoft word - rahman rizwana

The warm morning air of Egypt hit my face as I took the first step out of the airplane. I was still in disbelief that I had chosen to travel so far for the first time without my parents to accompany me. A sense of fear intermingled with a sense of excitement, as I breathed in the dusty new air of Egypt. This overwhelming feeling of wonderment took me back to when I was only five years old when

Copyright © 2010-2014 Drug Shortages pdf