It 's coming a new tax that will affect all holders of current accounts, bonds, shares and deposit accounts, regardless of the amount' parked '.

Whether it is in fact millionaires or citizens from the current account 'normal', everyone will have to pay a stamp duty to the tax authorities amounting to 34,20 €, because the levy on financial products (1 per thousand in 2012) has a minimum value, in fact, in this figure. The only exempt from paying this tax are those who have less than 5000 euro average balance on the account.

This was expected for some time and finally got the Authorization unique environment. Now for the world of small and medium-sized enterprises environmental permits will be easier. The unique environmental regulation on the authorization was approved in first reading by the Government of September 14, 2012.

"The approval of the rules for the single authorization environment is a measure that will help the growth - said the Minister for Public Administration, Philip Patrons Griffi -. In fact, to avoid small and medium-sized enterprises to go around a thousand offices to have a license - he explains - on the contrary, now, entrepreneurs will have a single point of contact.

Companies and workers can opt for the payment of contributions supplementary health, with mutual convenience. The payments to the funds are exempt from any kind of taxation, are among the charges deducted from the taxpayer's total income up to a limit of € 3615.20. In addition it is possible to deduct tax at 19% for health care costs. We see all the aspects relating to the deductibility.

The contributions paid by companies or institutions for supplementary health insurance to the National Health Service, and in favor of its employees or its pensioners, the latter to fall between the charges deductible from the total income for an amount not exceeding € 3615.20 . That is, the worker or pensioner, he can steal health contributions paid by its taxable income for the purposes of calculating income tax (income tax). This tax, together with the convenience of the health care payment, allow to company and employee convenience of having to opt for a supplementary payment of health contributions.

At the time of presentation of the model Act should be carried out the calculation of the tax due, resulting from the tax return. Let's see how payment of income tax, additional rate tax and the system of payment in installments with interest for holders of VAT and, with payments to be completed by November.

Every year the Italian taxpayers must submit a tax return. The most common tool used by individuals is the 730 for holders of VAT the reporting format that is used is the model Act. When presenting the calculation is made of the tax due in settlement of the previous year. And very often this involves adjustment of taxes to be paid or due under the declaration. Besides sending the One so there is also the fulfillment of the payment of taxes resulting, to be made with the F24.

The Constitutional Court declared unconstitutional the mandatory civil mediation: to be invested the unconstitutionality, the first, second and third sentence of Legislative Decree 04/03/2010 n. 28 which states that 'Anyone wishing to exercise judgment in an action relating to a dispute concerning a condominium, real rights, division, inheritance, family agreements, lease, loan, rental companies, compensation for damages arising from the use of vehicles and boats, from medical liability and defamation by the press or by other means of advertising, insurance, banking and financial services, is required prior to experiencing the mediation process'.

In the focus of the Constitutional Court also the experiment of trying to mediation as a condition of admissibility of the claim. The compulsory nature of mediation, cease to have effect already after the publication of the judgment of the Consulta.

The new Development Decree bis, approved by the Government Monti on October 4th, devotes ample space to the chapter of the so-called Digital Agenda. With the green light to the decree, increase, in fact, digital services for citizens, who will have a single electronic document, valid as health card, through which relate with the public administration, a new electronic ID card; prescriptions digital electronic file for students and digital books.

Since the academic year 2013-2014, it will be introduced the electronic file of the student and schools will gradually be possible to adopt textbooks in digital version only, or combined with the printed version.

For lawyers is a victory, but many complain about it: question the decision of the Constitutional Court which declared unconstitutional mandatory civil mediation.

The compulsory nature of the mediation shall cease to have effect already after the publication of the judgment of the Consulta. The Minister of Justice Paola Severino does not seem too concerned about the judgment of the Constitutional Court that rejected the mandatory conciliation and media said: "I have not read the reasons but the sentence declared unconstitutional only a part, that relating to mandatory mediation, it means that we will work on incentives. "

A single certificate for change of address and payment of Tarsu, more streamlined procedures for the construction industry and workers stagionai, and new rules on privacy and the environment: these are some of the innovations contained in the draft of the Bill of administrative simplification, today before the Council of Ministers.

Among the main measures: there's more streamlined procedures for seasonal workers and in the draft states that 'In accordance with the general levels of protection under the rules of health and safety at work, are defined simplification measures on information, training and supervision health, applicable to the benefits that entail a stay of the worker in the company for a period not exceeding 50 working days in the calendar year. Another chapter deals with the measures in the field of labor and social security, and provides, among other things, reducing the rate of interest for delayed payment of contribution credits.

Incoming new IRAP for professionals and companies: the Finance Committee of the House has given the green light to tax delegation, approving, among other things, an amendment of the rapporteur suspending the planned merger of the tax agencies. The agency of the Territory had to be merged, as of December 1, the Revenue, while the Monopoly to Customs.

But in the text are measures such as the transformation of Monopoli in the agency of the Games, redefinition of the powers of the agency and the organization of the Territory, the rationalization of the use of space in general and the downward trend in the number of executive positions.

We start from the basic concept for entrepreneurial activity, linked to the discourse of financing the start-up, is any form of business is in the form of sole proprietorship of microenterprise. Specifically we mean both self-employment as a law firm or a liberal profession of shops, businesses and small / medium enterprises. Without this premise, let us subsidized loans and a grant for the Start Up of new businesses. Obtaining financing for the opening of a business by exploiting the channel loans or bank loans has become virtually impossible given the "difficulty" of the banks to lend. But besides being almost impossible, it is also a solution is not affordable in light of the fact that you can get substantial discounts and contributions from organizations and National Agencies for the Development of Enterprise Development such as Italy or INVITALIA just to name a few.

This road is also much cheaper funding applications through calls is basically because the calls are almost always related activities that already exist and have been initiated and the fact that the process "bureaucratic" and time for participation in competitions is very complex.