Tuesday, March 1, 2011

Memory Exception Voilation Tally

EXPLANATORY STATEMENT OF FEDERALISM MUNICIPAL

sheets explain



Federalism municipal





February 16, 2011







legislative decree provisions
municipal fiscal federalism

The outline of legislative decree provisions on municipal fiscal federalism provides for the allocation of revenues to the municipalities of several central government taxes and a VAT sharing, establishing a dry coupon on rentals of property for residential purposes and includes, when fully implemented, a new set of skills State and local authorities in the field of taxation land and real estate.
The examination of the key legislative decree by the Parliamentary Commission for the implementation of fiscal federalism ended the day on February 3, 2011. The proposed opinion of the President of the Commission, put to the vote, was not approved since there had been an equality of votes in favor and those against. On the same date, the Council of Ministers has granted approval of a final decree. The next day the President of the Republic - as stated in a note of the Quirinale - in relation to the anticipated delivery for the purposes of adoption under Article 87 of the Constitution, the text of the decree, has been the prime minister that "the conditions to proceed with issuing the request, not having completed the procedure for exercising the powers provided for in paragraphs 3 and 4 of ' art. 2 of Act No. 42 of 2009 which stipulates the obligation to make disclosures to the room before a possible final approval of the decree in parliament deviations from the Guidelines. " The Head of State has accordingly informed the President of the Council not to receive the decree approved by the Gov ernment . As a result, the Minister for S IMPLIFICATION legislation, Calderoli, as reported by news agencies said that the Government will make communications to the Chambers.

The contents of the text submitted to the Chambers
The legislative decree on fiscal federalism municipal moves by the state to municipalities the revenue of many central government taxes: registration tax, mortgage and land, not agricultural land on income personal income tax, stamp duty and stamp duty on leases for buildings and establishing a substitute tax on rent (dry coupon on vacation). In an initial start-up phase, lasting three years (2011-2013), local authorities will receive the proceeds dei tributi immobiliari, che manterranno per questo periodo l’assetto attuale; poi, dall’anno 2014, saranno introdotte nell’ordinamento fiscale due nuove forme di tributi comunali: l’imposta municipale propria (IMU) e l’imposta municipale secondaria.
I tributi in questione alimenteranno un Fondo sperimentale di equilibrio, istituito con la finalità di assicurare una devoluzione ai comuni della fiscalità immobiliare che risulti progressiva e territorialmente equilibrata, la cui durata è fissata per un periodo di cinque anni. Il riparto del Fondo fra i singoli comuni avverrà tendo conto dei  fabbisogni standard  di expenditure ( Leg. No. 216 of 26 November 2010 ) and the results achieved by local authorities in the recovery of tax evasion. For municipalities with a population less than 5,000 people are expected and simplified procedures for allocating different.
Under the revenue that flows into the Fund are reduced transfers / fees payable to municipalities in order to meet the constraint of budget neutrality which underlies the implementation of the draft order. For the same purpose is established the award to the State of sharing of taxes on the proceeds donated to the municipalities. Finally, set up - with effect from the year 2011 - una nuova imposta sostitutiva sui canoni di locazione, denominata cedolare secca che, previa opzione da parte del contribuente, sostituisce l’Irpef sulle locazioni, le addizionali regionale e comunale all’imposta sul reddito e le imposte sui canoni di locazione.
A partire dal 2014 entreranno in vigore per il finanziamento dei comuni, in sostituzione delle attuali imposte, due nuove forme di tributo: l’imposta municipale propria e l’imposta municipale facoltativa.

La proposta di parere oggetto della votazione  presso la Commissione bicamerale per il  Federalismo
La proposta di parere formulata, d’intesa con il Governo, dal presidente della Commissione ,  on. La Loggia,  reca numerose modifiche al provvedimento, sulla base delle problematiche emerse nel corso dell'esame, anche considerate le richieste avanzate dagli enti territoriali.
Il testo  si  configura come interamente sostitutivo del testo presentato dal Governo il 9 novembre 2010

Tra le principali modifiche si segnalano:

1) la riduzione da cinque a tre anni della durata del Fondo sperimentale di riequilibrio (fino all’avvio del Fondo perequativo), per il cui riparto tra i comuni dovrà farsi riferimento al numero dei residenti e riservando una quota, pari almeno al 20%, in favore per i piccoli Comuni;

2) in luogo dell'attribuzione ai Comuni dell'intero gettito derivante dai possedimenti immobiliari (Subject to the rule of a share of it), it is expected that the revenue that remains in the hands of the treasury, with the allocation to municipalities of the a cost of 30%;

3) the allocation to municipalities sharing the proceeds of a VAT, which must be determined by special DPCM extent financially equivalent to the cost of 2% to revenue IRPEF;

4) the promotion of the role dei Comuni all'attività di accertamento tributario, disponendo che la quota, già prevista, del 50% del maggior gettito sia attribuita all'ente locale anche in via provvisoria sulle somme riscosse, salvo conguaglio sugli importi definitivamente introitati; i comuni, come le Finanze hanno accesso alle banche dati sui servizi forniti; ai comuni è assicurato anche tutto il maggior gettito derivante dalla riemersione catastale;

5) la previsione che il gettito proveniente dalla cedolare secca (art. 2), in precedenza devoluta ai Comuni con una quota destinata allo Stato, sia riservato ai Comuni for a share of 21.7% in 2011 and to 21.6% from 2012. The rate of the coupon is fixed at 21% for contracts to rent free and 19% for those with negotiated rents, also provides that for the latter does not apply to any increase in fees, including that resulting Istat index for the entire the duration of the contract, the coupon also follows the rules on advance income tax ;

6) the change in the rate of taxation of property transactions (art. 6), which are identified in 2% for primary residence and 9% nelle restanti ipotesi (le attuali aliquote sono stabilite rispettivamente al 3 ed al 10%, comprese alcune imposte indirette che vengono eliminate);

7) la possibilità, con criteri da definirsi in un provvedimento amministrativo, di aumentare l’addizionale IRPEF (art. 2-ter) da parte dei comuni nei quali non risulti finora stabilita oltre la percentuale del 4 per mille, che comunque costituirà il limite massimo raggiungibile;

8) la fissazione al 7,6 per mille dell’aliquota dell’imposta municipale propria (art. 4), che entrerà in vigore dal 2014 sul possesso degli immobili diversi dalla casa di abitazione. Tale aliquota è pari alla metà per gli immobili locati, con la facoltà per i Comuni di estendere in tutto o in parte tale riduzione anche agli immobili posseduti da soggetti cui si applichi l’imposta sul reddito delle società (Ires); l’imposta potrà essere innalzata sino al 10 per mille o al 5,8 per gli immobili locati; le scadenze sono le stesse dell’ICI (16 giugno, 16 dicembre di ogni anno); l’imposta è indeducibile dalle  imposte sui redditi e dall’IRAP;

9) the definition of a secondary municipal tax introduced from the year 2014, by resolution of city council to replace the following forms of taxation: the tax on the occupation of public spaces and areas, the fee for occupation of public spaces and areas, the municipal tax on advertising, the fee for authorizing the installation of advertising ;

10) the possibility that the provincial capitals and tourist cities and art can establish a tax residence (Article 2-a) up to 5 € per night charged to those staying in accommodation, assigned its revenue to some specific purpose, such as c ui to promote tourism;

11) to provide for a tax purpose (Article . 2c), however, already provided for in the 2007 Budget, to finance investments in public works. The rule can be extended by the type of works, and the maximum duration (10 years) of its application, the tax will cover the full cost of the work;

12) l 'institution in the state budget of an equalization fund (Article 7-ter) for municipalities and provinces, following the determination of the needs standard for basic functions, fueled by tax share devoted to Article 1 and their taxes (IMU and secondary tax) to be the competition for the financing of the functions performed by those organizations.

Legislative Office PDL Group - Chamber of Deputies

Intercourse With Camera

MAZARA, honorary citizenship to Stefania Craxi

MAZARA, honorary citizenship to Stefania Craxi
Saturday, March 5 the conferral of honorary citizenship to the Secretary of State for Foreign Affairs

Saturday, March 5 at 11am in City Hall, the Mayor of Mazara del Vallo Hon Nicola Cristaldi give the honorary citizenship Hon. Stefania Craxi, Under-Secretary of State for Foreign Affairs.

During the ceremony will be awarded certificates of commendation to the staff of the local Commissioner of Public Safety.

"For many years - said the Mayor Cristaldi - Stefania Craxi, in addition to being a friend on a personal level and an authoritative point of reference in the foreign policy of our institutional Country, has shown great sensitivity towards our our navy. We are pleased to finally be able to count among our fellow citizens' fees. "

The program of the visit to Mr Mazara del Vallo. Stefania Craxi provides, in addition to the ceremony of conferment of honorary citizenship (building 11 hours of the Carmelites), at 16.30 a visit to the Fisherman's House and, subsequently, recovered a visit in the alleys of the old town.


Mazara del Vallo, 01.03.2011