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incentives de minimis aid, the appeal of salt: From Kyoto to the Fund zones: the effects of the Prime Minister's June 3, 2009

La soglia a 500 mila euro rende più allettanti gli incentivi

Agevolazioni per le imprese nelle Zone franche urbane, finanziamenti agevolati a favore di imprese che effettuano investimenti per la tutela ambientale (Fondo Kyoto) e contributi per l'assunzione di personale qualificato di ricerca. Sono queste alcune delle agevolazioni soggette al regime de minimis, ora divenute più appetibili grazie all'innalzamento da 200mila a 500 mila euro della soglia de minimis per il triennio che va dal 1° gennaio 2008 al 31 dicembre 2010.

Agevolazioni nazionali soggette al regime de minimis:

• Benefici fiscali per le piccole e micro imprese ubicate in Urban Zones, but only for those located there before 1 January 2008.
• soft loans to enterprises up to 70% for assistance relating to renewable energy, energy conservation Fund (Kyoto)
• contribution of € 25,882.84 for each recruitment of qualified personnel for research, with contract duration at least two years.

Raising the maximum threshold of de minimis aid

The limit of de minimis aid "has been increased from 200 000 euro (100 thousand euro for the transport sector) to 500 000 €, for the three years from 1 January 2008 to December 31, 2010 . Previously, the ceiling had been increased from 100 000 to € 200 000 € in three years, with the exception of enterprises in the transport sector, for which the roof was left unchanged at 100 000 €.

The aid, to a maximum of € 500,000, says the Prime Minister's June 3, 2009 (published in the Official Gazette of June 9) will be calculated before the deduction of taxes due.

will be excluded from the grant of de minimis aid all those companies that are definable in difficulties on 1 July 2008, in accordance with the guidelines in force. (See mirror).

The Prime Minister's June 3 also states that can not be de minimis aid granted to companies operating in the fisheries sector, primary production of agricultural products . Are also excluded companies processing and marketing of agricultural products, limited to cases where: the amount is determined on the basis of price or quantity of such products purchased from primary producers or put on the market by the undertakings concerned, or where the aid is conditional on being partly or entirely passed on to primary producers.

Aid de minimis, then, may not be granted when they consist of export subsidies or grants that favor domestic products and services than imported. Tax benefits in

Urban zones will have access to tax benefits in accordance with the de minimis regime for small and micro enterprises that have started their activities within the urban zones before 1 January 2008.

There will be no de minimis regulation, however, subject to the facilities granted to small and micro enterprises setting up in business in urban zones between 1 January 2008 and December 31, 2012. But what are the tax benefits provided?

1. The exemption sull'Ires .
companies can obtain exemption from income tax (IRES) for the first five tax years. For periods succeeding tax years, the exemption will be limited as follows: for the first five to 60% for the sixth and seventh to 40% and for the eighth and ninth to 20%. The exemption sull'Ires it will be up to the amount of € 100,000 of income from operations carried out in the urban zone, increased with effect from the tax period in progress at 1 January 2009 and for each tax year, an amount equal to € 5 000, briefed to year for each new employee for an indefinite period, residing within the local system of work that falls within the urban zone.

2. The exemption on IRAP and Ici.
addition to income tax, this advantage also applies Irap e Ici. L'esenzione dall'imposta regionale sulle attività produttive spetterà per i primi cinque periodi di imposta, fino a concorrenza di euro 300 mila, per ciascun periodo di imposta, del valore della produzione netta. L'esenzione dall'imposta comunale sugli immobili, a decorrere dall'anno 2008 e fino all'anno 2012, sarà valida per i soli immobili siti nelle zone franche urbane dalle stesse imprese posseduti e utilizzati per l'esercizio delle nuove attività economiche.

3. L'esonero dal versamento dei contributi .
L'esonero dal versamento dei contributi sulle retribuzioni da lavoro dipendente spetterà per i primi cinque anni di attività, nei limiti di un massimale di retribuzione which will be defined by decree of the Minister of Labour and Social Security, only in respect of contracts of indefinite duration, or fixed-term of not less than twelve months. It must also be the condition that at least 30% of workers residing in the local system of work that falls within the urban zone. For subsequent years the exemption will be limited as follows: for the first five to 60% for the sixth and seventh to 40% and for the eighth and ninth to 20%. Relief it is, under the same conditions, holders of self-employment income belonging to the activity within the urban zone.

For a definition of procedures for access to the benefits of urban zones si attendono i decreti attuativi.

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DDL Development facilitation: what's new for cooperatives

Le "disposizioni per lo sviluppo e l'internazionalizzazione delle imprese, nonché in materia di energia" investono notevolmente alcune procedure relative alle cooperative e ai consorzi agrari.

L'impatto su prassi da tempo consolidate nelle cooperative è importante e lo si intuisce subito dal primo comma dell'art. 10 del Ddl: tali società non sono tutte quelle "a capitale variabile con scopo mutualistico" (art. 2511 C.c.), ma, per fregiarsi della qualifica, devono essere iscritte nell'albo delle cooperative cited art. 2512 and established following the provisions of art. 223-sexiesdecies (which includes a special section for the cooperative "than those prevailing in mutuality").

Thus the article of the Civil Code which starts the discussion of the industry, is being "plump".

Unless the inscription is now automatic for the new formed, since the submission of the statement only for the birth of a business - and these are cooperatives - automatically determines the registration in .

Indeed, it is the registrar of companies to fulfill the constraint that forward promptly single communication, but also as a liaison to the notice of deregistration of the cooperative from the register or its transformation into another company (basically it is a "heterogeneous processing") . This

for the removal from the register.

But these mutual benefit societies are not completely relieved from the obligations magazines: in fact are required to report annually on "the news of the administration budget, which was held at the Bar", always using the tools already provided for in that article of disposizioni di attuazione del codice civile.

Se, tuttavia, prima le cooperative erano tenute ad inviare i bilanci, bisogna ora intendersi per cosa si intende per notizie di bilancio.

In quanto la norma fa riferimento ai criteri per la definizione della prevalenza, praticamente basati sui confronti di costi e ricavi (vedasi art. 2513 C.c.) si potrebbe presumere che gli amministratori e i sindaci dovranno attestare il mantenimento o la negazione dei parametri che consentono la qualifica della "prevalenza".

Qualora, poi, la cooperativa non possa più esibire la qualifica di "a mutualità prevalente", in quanto ha sforato i succitati parametri di bilancio di cui all'art. 2513 C.c., in tal caso l'obbligo a) di sentire il parere del revisore esterno (ove presente) e b) degli amministratori di redigere un apposito bilancio - valutato senza rilievi da parte di una società di revisione - da notificare entro 60 giorni al M.a.p. per soppesare esattamente la consistenza dell'attivo patrimoniale da destinare alle riserve indivisibili viene a cadere, a meno che la cooperativa non abbia provveduto a:

1) cancellare dal proprio statuto i tre divieti e l'obbligo previsti dall'art. 2514 C.c., che individua i requisiti delle cooperative a mutualità prevalente;

2) emettere strumenti finanziari.

Se perde la qualifica di cooperativa a mutualità prevalente The Company shall promptly with the above-named tools.

That procedure should follow the company if, in the year following the loss of status, is able to be within the binding parameters for the definition of prevalence.

In such cases, the Administration, which manages the Register, will provide the appropriate changes (moving the section from that prevailing in other mutual aid and vice versa). If

cooperatives fail to fulfill the above mentioned communication "simplified" and the latter will incur an administrative penalty of "the six-month suspension of all activities entity, understood as a prohibition to take any new contractual obligations. "

I think it merits at least passing un'esplicitazione! The bill also provides that SCE prevalently mutual are no longer obliged to show their documents and correspondence in their enrollment in the section of the roll. This

previously existing communication was intended to warn third parties of a cooperative relationship with his situation in this respect, and now the news is cleared. In

rules to regulate and streamline the administrative compulsory winding is inserted into the rule that the prior endorsement of the record (held by the editor) in art. 38 of the "Bankruptcy Law" is done in a simplified form by CCIA jurisdiction.

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E 'call on July 21 at 18.30, at the headquarters of Confcooperative Pescara, Via Lago di Como, 6 - S. Teresa of Spoltore, the Council of the Provincial Confcooperative Pescara to discuss and vote on the following

Agenda

1. Budget 2008
2. Relationship with new government of the City and the Province of Pescara: operational proposals for the different areas
3. Communication problems and prospects (accreditation Civil Service, new Regional Union conventions, security, etc.).
4. Relations with other central cooperative
5. any other business.

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Convening Convening Provincial Council Presidency Confcooperative Pescara

On July 21, 2009 18:00 at the premises of Confcooperative Pescara, Spoltore via Lake Como, 6 The Council shall be convened President of the Province of Pescara Union to discuss and vote on the following

Agenda

1) Budget 2008

2) Preparation meeting of the Provincial Council;

3) Any other .