www1.agenziaentrate.gov.it

Website:https://www1.agenziaentrate.gov.it
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Definitions (386)

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Connected items


Business (setting up of a business, variation, closing of business), Electronic commerce, VAT number
Source: www1.agenziaentrate.gov.it

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ABITAZIONE PRINCIPALE - MAIN RESIDENCE


It is the house where is habitually resident the taxpayer who owns the possessory title or other real right, or other family members (spouse, relatives within the third degree and in-laws up to the second degree). The main residence benefits from a range of tax reliefs both for income tax and local taxes on real estate.
Source: www1.agenziaentrate.gov.it

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ACCANTONAMENTI - PROVISIONS


Apportionment of quotas of income to funds aimed at covering risks or expenses. Tax legislation allows the deduction of some types of provisions from income within established amounts. The main provisions concern the fund set aside for severance pay, the credit risks fund and the exchange risks fund.
Source: www1.agenziaentrate.gov.it

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ACCATASTAMENTO - CADASTRAL REGISTRATION


Registration of real estate properties in the cadastral register with the consequent attribution of cadastral income. Owners must report, to the local office of the Agenzia del Territorio, new buildings within 30 days from the moment they become habitable or in any case suitable for the use to which they were intended. Currently, with the DOCFA (Do [..]
Source: www1.agenziaentrate.gov.it

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ACCERTAMENTO - ASSESSMENT


Action or actions taken by the Revenue Agency, within precise deadlines, to determine the taxable income and tax of the taxpayer. For main taxes it can be of various types (analytical, synthetic, inference, etc.) depending on the way in which it is carried out. For the assessment, the offices generally use the elements resulting from the database o [..]
Source: www1.agenziaentrate.gov.it

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ACCERTAMENTO CATASTALE - CADASTRAL VERIFICATION


An operation consisting in the identification, even by a specific on-site visit, of the property unit reported, in order to verify the correctness of the data and elements declared, as well as the correspondence between the planimetry and the actual state of the property.
Source: www1.agenziaentrate.gov.it

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ACCERTAMENTO CON ADESIONE - VERIFICATION WITH ACCEPTANCE


Procedure on the basis of which the correction of the declared taxable base (or its determination in case of no tax return) is made through discussions between the financial office and the taxpayer. It is concluded with a document of the office signed, in acceptance, also by the taxpayer. Taxpayers who agree to the verification have various advanta [..]
Source: www1.agenziaentrate.gov.it

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tax crimes


(up to half) and the non-application of accessory sanctions, if the verification with acceptance is finalised before the first level case is started; the total closing of the dispute (the Revenue Agency cannot carry out verification of the taxable income agreed on, except in specific and strictly particular cases). The definition may concern all th [..]
Source: www1.agenziaentrate.gov.it

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ACCESSI


Verification activities of various types carried out at the taxpayer’s business premises. After they have begun the taxpayer loses the right to avail of certain options envisaged in his/her favor (for example, voluntary disclosure).
Source: www1.agenziaentrate.gov.it

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ACCESSO - ACCESS


Power to enter a place and stay there, even without or against the consent of the taxpayer, in order to carry out the operations authorized by the person in charge at the competent Revenue Agency Office. Current legislation allows access to both business premises or agricultural activities and in those intended for the exercise of crafts and profes [..]
Source: www1.agenziaentrate.gov.it


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