The Peddler of Green Card Scam
Vorrei raccontarvi una storia che mi è capitata nel 2007
For years I enrolled in the American Green Card Lottery, spending much of the $ 45 annual subscription, but what is it? The green card is a permanent resident of the United States, gives you the opportunity to work and live in the U.S. indefinitely also having the same rights as a citizen, and the Green Card Lottery is a lottery in which every country in the U.S. world can access that puts premium on Green Card 50 thousand per year (about) for anyone to try their luck in the U.S..
In their applications they ask all sorts of things, apart from the most commonly asked questions such as personal data, qualifications, there are parties on work experience etc., must also send a photo with the size and grandeur set, and if you send a photo of 1.5 mm larger than your application is rejected, at the end of the application is written clearly, you will be contacted only if, and only one is extracted and not for others communications.
In 2007 a guy called me, was in New York, he spoke very slowly and spoke well, I had no problems to understand it, claims to be the Green Card lottery, and warns me that my application has been extracted for the green card and must verify the data entered in the application itself, then gives me a few questions and I answer, still giving me or confirming them as he read them. The call ended with the American guy who congratulated me mining, saying that they phoned me from there a few days to let me know what to do and when I had to present my country's U.S. embassy for the interview.
Obviously I was happy, I never won anything, especially something as important ever.
The next day at the same time Here comes again the call of the usual kind, it was the same as the previous day, however, started to make me a speech about the possibility that my application was withdrawn for the Green Card, but how? had not already been extracted? "Sure," I answered him, "but now must be evaluated, only 80% of applications submitted receive a positive assessment" that is why there are companies in the U.S. that compile for you perfectly, "then what do I do now?" I ask him "simple," he says, "must pay a fee equal to $ 287 (can not remember the exact figure, but it was more than $ 250), and can do so on the phone with me dandimi the details of his credit card" "Oh , and with this sum I'm sure that my question has a positive assessment? " his answer was clear, he said, "will have a greater chance of winning," I agreed to pay more and obviously not contacted me, and obviously did not win anything, but I had to buy it or win it is Green Card?
you understand how it works? take $ 40 from all members, and 200-odd from $ 50/60mila they want to win, you win if you pay + what if you do not pay farewell Green Card, as it happened to me. Before you say that you have been extracted and that you have won, then they ask you money to "confirm the win." Well, this is not to win the Green Card but bought. In fact today, the website I paid for 4 years and who asked me $ 280 http://www.green-card-lottery.org/ no longer exists)
Congratulations.
Wednesday, October 27, 2010
Saturday, October 23, 2010
Friday, October 22, 2010
Is Flybe Strict On Baggage
cats Massimiliano
on South De-Genre is the story of Liliana , mother of Massimiliano Carbone, killed by the 'Ndrangheta . The murder has not yet murderess, and her mother while visiting the grave of her son and takes care of cats in the cemetery. While South De-Genre can see the trailer of the documentary designed to spread the story of Maximilian, here I leave you with that interivsta Liliana issued in 2006 to Annozero :
on South De-Genre is the story of Liliana , mother of Massimiliano Carbone, killed by the 'Ndrangheta . The murder has not yet murderess, and her mother while visiting the grave of her son and takes care of cats in the cemetery. While South De-Genre can see the trailer of the documentary designed to spread the story of Maximilian, here I leave you with that interivsta Liliana issued in 2006 to Annozero :
Wednesday, October 20, 2010
Business Plan Poultry Farm
Arrested 'Ndrangheta
E 'accused of being the perpetrator of the attacks against the magistrates of Reggio Calabria Anthony Cortese, 48, affiliated with the gang Lo Giudice stopped by police in Reggio Calabria.
( Ansa, Calabria )
Tuesday, October 19, 2010
Ucontrol Helicopter Spins
Some notes to bring order to a complex subject like TARSU.
2 °) This rule shall apply in the case of collection by the register.
Article 1, paragraph 27 reads 163 December 2006 No 296 (Financial data 2007).
Text: In the case of the compulsory collection of local taxes on Enforcement (ed. tax notice or order for payment) must be notified to the taxpayer, subject to revocation by 31 December of the third year following the year in which the assessment has become final.
Comment:
In our opinion concerning the tax years for which there is no obligation to repeat the complaint shall be entered on the payroll by the end of the year successivo a quello per il quale è dovuta. Comunque, l’imposizione sarebbe parzialmente legittima se si ritenesse applicabile il termine triennale della Finanziaria 2007. Si salverebbe, infatti, solo la tassa per il 2007, 2008 e 2009.
1) This rule shall apply.
Law 311/2004, Article 1, paragraph 340.
Text: In paragraph 3 of Article 70 of Legislative Decree 15 November 1993, n. 507, add the following sentence: "With effect from 1 January 2005, the privately owned housing units surveyed in ordinary destination urban construction land, the reference surface may in no case be less than 80 per cent of the cadastral area determined according to criteria established by the regulations as the President's Decree Repubblica 23 marzo 1998, n. 138; per gli immobili già denunciati, i comuni modificano d’ufficio, dandone comunicazione agli interessati, le superfici che risultano inferiori alla predetta percentuale a seguito di incrocio dei dati comunali, comprensivi della toponomastica, con quelli dell’Agenzia del territorio, secondo modalità di interscambio stabilite con provvedimento del direttore della predetta Agenzia, sentita la Conferenza Stato-città ed autonomie locali. Nel caso in cui manchino, negli atti catastali, gli elementi necessari per effettuare la determinazione della superficie catastale, i soggetti privati intestatari catastali, provvedono, a richiesta del comune, a presentare all’ufficio provinciale Agency cadastral plan of the territory of the relevant property, as stipulated in the Rules of the decree of the Minister of Finance April 19, 1994, No. 701, for any subsequent amendment, the municipality and the consistency of reference.
Comment:
The above mentioned rule allows municipalities to tailor the tax to 80 percent of the cadastral area of \u200b\u200bproperties in "destination ordinary" (ie, those currently categorized land 'A' houses and studies, 'B', collective accommodation, 'C', business premises). This policy applies to commensurate D'Imperio, from 1 January 2005 - in "first instance" and without verification of the taxable area - each time the area declared by the taxpayer is less than 80 per cent of what we read on the certificate register. The municipality must include a greater role in the surface, simply by less than stated by the taxpayer. But without first having to do an investigation, and without replacement is equivalent to an investigation. So even without the possibility of imposing penalties for disloyal statement (Article 70 of Decree 15 November 1993, No. 507, as amended by Article 1, paragraph 340, of Law December 30, 2004, n. 311). The provision we are discussing - Contrary to what has made the town of Randazzo - runs out of its role in the compilation of roles ", according to the declaration." In particular, it is no longer applicable in the case of a finding. Please note that it is located in Article 70 of Decree 507, which governs complaints. It is significant that it is not called by either Article 65, which identifies the area subject to Tarsu or Article 73, which regulates the powers of municipalities to ascertain the surface. We also note that the entire regulatory apparatus of Article 73, which marks the powers of municipalities in the fight against tax evasion, then it would be useless if everything were reduced to calculate 80 percent of conventional land surface. It is perhaps well to repeat that the rule in place since 2005 aims to reduce the effects of the misrepresentation of the taxpayers, but waiting for a possible and legitimate investigation. Quest'obbiettivo replacing it reaches - in the role of entry on the basis of complaints - four-fifths of the land surface to the lower declared. The deviation (80 percent) of the surface before the investigation and role in registrable land surface was inspired by a prudent basis, aimed at preventing, before a real investigation, which is taxed at a larger area than the taxable amount in accordance those specific to the Decree 507. This difference is explained by the different criteria established by the decree itself and by law surface catastale.La subject to tax - which we refer, for simplicity and homes - is the whole area covered walk, including adjoining rooms accessories (cellars, garages and the like), and excludes open land, such as balconies and terraces, which are not taxable (Article 62, paragraph 1, of the decree). That land is an area "conventional" directed not to assess the area for the waste tax, but to calculate the value, and therefore the ordinary income of an average building. This explains that form the surface conventional whole surface of the compartments profits, a percentage (25 or 50 percent, as appropriate) of the surface of accessory compartments, and an additional percentage (varying between 5 and 30 percent, as appropriate) of the areas findings (Annex C to the DPR March 23, 1998, No. 138, which takes into account the approximate market value of the accessories and appliances discoveries, compared to the value of "main"). The normal difference between the two surfaces was enhanced by legislature conservatively reducing the cadastral area to 80 percent.
2 °) This rule shall apply in the case of collection by the register.
Article 1, paragraph 27 reads 163 December 2006 No 296 (Financial data 2007).
Text: In the case of the compulsory collection of local taxes on Enforcement (ed. tax notice or order for payment) must be notified to the taxpayer, subject to revocation by 31 December of the third year following the year in which the assessment has become final.
Comment:
In our opinion concerning the tax years for which there is no obligation to repeat the complaint shall be entered on the payroll by the end of the year successivo a quello per il quale è dovuta. Comunque, l’imposizione sarebbe parzialmente legittima se si ritenesse applicabile il termine triennale della Finanziaria 2007. Si salverebbe, infatti, solo la tassa per il 2007, 2008 e 2009.
Def Jam Internships 2010 Application
The meaning of the words
During the last hospitalization of my father a few weeks ago, the doctor, to facilitate and speed up procedures, has booked a visit to the ASL. After the resignation have been prescribed a month of rest, stay warm for at least a month, not get cold and do not make efforts. Already an angry thought comes to mind when the doctor has booked the tour at 8 am, but I flew.
Today, date of visit, at 7 am to 6 degrees load my father shaking in the car (in the face of the rest without cold) and leave for the asl of my constituency.
Although there was a crowd outside the stadium, luckily they were not quick enough this time, after 5 minutes of access and hour and a half of waiting, auks I feel compelled, as it is the second time I damn, you go in the reservations department and explain to people the true meaning of the word "reservation", in other words if they tell me to come to 8 do not understand why should make me spend an hour and twenty after. "It works like" tell me "this is the book, you enter at the indicated time and takes the number"
So, if I reserve a hotel room, not that I give it 5 hours later, when I book in a restaurant for 21 does not make me wait for a table up to 24 if I book a cinema ticket is not that I do skip the movie because there is no place, this is the meaning of the reservation, if I book a visit for 8 see no fucking reason then I have to go to 9 and a half or even as the last time at 2 pm after 6 hours of waiting.
So, study the meaning of words or at least the specified sheets that "Book" does not quite say that the visit is booked for that time but that is only booked the hall.
course workers, thanks to the extreme Acquaintances of their craft, have not found any valid arguments for continuing the conversation, so after 10/15 seconds of awkward (for them) silence, I left my head like a good squotendo Lamentone.
During the last hospitalization of my father a few weeks ago, the doctor, to facilitate and speed up procedures, has booked a visit to the ASL. After the resignation have been prescribed a month of rest, stay warm for at least a month, not get cold and do not make efforts. Already an angry thought comes to mind when the doctor has booked the tour at 8 am, but I flew.
Today, date of visit, at 7 am to 6 degrees load my father shaking in the car (in the face of the rest without cold) and leave for the asl of my constituency.
Although there was a crowd outside the stadium, luckily they were not quick enough this time, after 5 minutes of access and hour and a half of waiting, auks I feel compelled, as it is the second time I damn, you go in the reservations department and explain to people the true meaning of the word "reservation", in other words if they tell me to come to 8 do not understand why should make me spend an hour and twenty after. "It works like" tell me "this is the book, you enter at the indicated time and takes the number"
So, if I reserve a hotel room, not that I give it 5 hours later, when I book in a restaurant for 21 does not make me wait for a table up to 24 if I book a cinema ticket is not that I do skip the movie because there is no place, this is the meaning of the reservation, if I book a visit for 8 see no fucking reason then I have to go to 9 and a half or even as the last time at 2 pm after 6 hours of waiting.
So, study the meaning of words or at least the specified sheets that "Book" does not quite say that the visit is booked for that time but that is only booked the hall.
course workers, thanks to the extreme Acquaintances of their craft, have not found any valid arguments for continuing the conversation, so after 10/15 seconds of awkward (for them) silence, I left my head like a good squotendo Lamentone.
Saturday, October 16, 2010
Topless Cruise Shhips
currit rota, urceus exit.
Adesso il pasticcio è pronto e servito. Una quantità esagerata di schifosa cartaccia è stata consegnata all'ufficio post, to be delivered to citizens suspected of tax evasion TARSU. Yes, the Mayor Ernesto Alfonso, though a thousand doubts and hesitation, decided to go ahead. Pursuing a kind of political harakiri, highly self-defeating. If the first was not liked by randazzesi, which nevertheless had elected him, now he has really peaked dell'impopolarità. No other mayor has so strongly aroused the popular antipathy, only one case comes to mind: that of the Commissioner Viviano, who at the beginning of the seventies introduced the infamous charge of the family.
He arrived in quest'illusinghiero result not alone, but the Councillor was helped disaster, Etneo Tremonti, who drove with all his strength on the edge.
never know, which one had the bright idea of \u200b\u200busing this absurd method of investigation and one who has chosen the company as a criterion has been used for the appointment of: public auction , restricted tender, simple personal knowledge.
You'll never know if someone decided to check the technical expertise of the firm determining, such as previous experience, the presence of technical graduates and graduates, experienced staff of land.
The only thing we can be certain, after the first checks were notified that the staff is used by the company to flush out tax avoidance, with the land has the same attendance and confidence that each of we can have with the British Royal Family.
In notices of assessment errors were so obvious, that was enough to make a simple cadastral to realize this. Ol'assessore tell Mr. Mayor, just go to town to fix everything that is feasible for the city provided. But not for the elderly or for the simple citizen, which is difficult to understand the contents of a document unreadable. Many, especially the elderly, apart from differences in pay checks.
The blame for this insane way of acting and Ernesto Alfonso Tremonti or ours? If it were not bad due to the Mayor, was elected, and unfortunately we have to take it, but if the idea had come to some others, it means that we are seriously in trouble, because the damage caused by Ernesto Alfonso would be added to those entered into by your advisors. And this would be severe and unbearable for the city. So would do well, Ernesto Alfonso, to draw attention to his advisors: To ensure that get onto on the same street councilor disaster.
Stiano also assured the commissioners old and new because no one expects anything from them, the rest as Father Abbondio: "if one did not have the courage not if you can give." Confine themselves, therefore, ordinary administration, without straining too much of their precious gray matter, concerned only to pocket the allowance ENTITLED: it's the only way to avoid doing damage to the population. As for the Mayor Ernesto Alfonso know already, he is a politician who thinks pitchers, but he can only make pots.
Rosso di Sera.
Wednesday, October 13, 2010
Dental Recall Letter Samples
THE OPINION OF THE TAX.
A Town Called on a taxpayer to pay for the years 2005, 2006, 2007 and 2009 following a notice of payment ", the sum of € xxxxx, as well as sanctions and interests. The City has not been deprived of the opportunity to claim the credit, since this right has been exercised as provided for in Article 72 of Decree No. 507/93? It brings an action in Tax Commission? The imposition
A Town Called on a taxpayer to pay for the years 2005, 2006, 2007 and 2009 following a notice of payment ", the sum of € xxxxx, as well as sanctions and interests. The City has not been deprived of the opportunity to claim the credit, since this right has been exercised as provided for in Article 72 of Decree No. 507/93? It brings an action in Tax Commission?
seems illegitimate. Since, however, tax on waste, the route of argumentation to arrive at this conclusion is already winding, and is made even more convoluted by the use of the order instead of the role.
attempts to illustrate.
Article 72 of Decree 15 November 1993, No 507 provides that the roles of collecting the levy on waste are subject to a limitation period, to expire at the end of the year following the year in which the declaration was made or has been notified of the finding. However, since the declaration of the beginning employment also applies to subsequent years (So-called "ultra-active effect" of the complaint: Article 70, Decree 507), the fee for the years for which there is no obligation to repeat the complaint shall be entered on the payroll by the end of the year following that for which is due. Under this provision, I am asked whether the municipality is deprived of the power to collect taxes for 2005, 2006, 2007 and 2008 by not entered in the register by the end of 2006.2007, 2008 and 2009. We address this issue first, and leave for a moment the added complication due to the use of the order instead of the role. The repeal of the decline related to the date of registration in the register.
A) The central government taxes. According to a peaceful
jurisprudence (for all: the Constitutional Court, Judgement 15 July 2005, n. 280), training and deployment of the roles collection agency is now merely an internal act of public administration, which the taxpayer is unable to check to verify compliance with the terms of the contract. This is so unlike the situation before the reform of tax collection implemented with Legislative Decree 26 February 1999, No 46, where the approval of the roles and their delivery to the debt is part of a chain procedural in which the final date to commit an act also marked the starting point to perform the act next. Since the Final Act and "outside" of the collection procedure and the notification of the folder, this will rely on the legislature to ensure that the taxpayer will not remain indefinitely exposed to tax enforcement. This was established by the Constitutional Court, with the same decision 280, 2005. But even adding that the starting point - from which to start the next time-limit for notifying the folder - can not identify the date, not controllable by the taxpayer, the debt collector to send roles. To adapt to the delivery of the Consulta, a first measure (Article 1, paragraphs 5 bis and 5 ter, the DL June 17, 2005, n. 106) the legislature has completely sovvertito la disciplina delle decadenze per la riscossione delle imposte sui redditi (nonché delle relative addizionali, dell’Irap e dell’Iva), ancorandole non più alla data di iscrizione a ruolo, ma alla successiva notificazione della cartella al contribuente. In tal senso: a) è stato soppresso l’articolo 17 del Dpr 29 settembre 1973, n. 602, che scandiva i tempi di decadenza per l’iscrizione a ruolo; b) sono stati previsti nel successivo articolo 25 i termini tassativi entro i quali occorre notificare la cartella, facendoli decorrere non più dalla formazione del ruolo, ma dall’anno di presentazione della dichiarazione, o da quello in cui l’accertamento è divenuto definitivo.
B) The local taxes.
The decree law of 2005 left unregulated all local taxes to be collected was subject to compulsory forfeiture. Besides the already mentioned Article 72 of Decree 507 of 1993, you can mention - for example, in the field of local property taxes - Article 12 of Decree 30 December 1992, n. 504, which, as in force until 2006, required to enter the amounts found by the City of roles in "formats and as implemented no later than December 31 of the second year following that in which the notice of assessment or notice of investigation have been notified. " The work initiated by the legislature by Decree Law 106 is accomplished with the 2007 Budget. Article 1 of the Law of 27 December 2006, no 296 held as follows: for the enforcement of local taxes on the Enforcement (folder or order) shall be notified to the taxpayer, subject to revocation by 31 December of the third year following the year in which the assessment is become final (subsection 163), the rule applies to tax reports "pending" until 1 January 2007, the date of entry into force of the law (paragraph 171).
The "anomalies" of Tarsu.
All local taxes, before being registered as, to be ascertained or liquidated by the City with a notice-sometimes referred to as the "Investigation", sometimes "clearance". This rule, however, subtract the tax on waste that, compared to other duties, has some characteristics of 'abnormal': there is no annual reporting, even in rudimentary form dell'autotassazione, however, that the local authority can not introduce settlement in case of direct collection (Ministry of Economy and Finance, July 30, 2002 resolution, No 8/DPF), when the tax is paid on a complaint "ultra active" (presented once, with effect also for the years), the municipality is not obliged to notify the taxpayer no warnings, no settlement or even the first to sign up for the role (until very recently: Court of Cassation, Judgement 1 October 2007, No 20,646). As for collecting the tax does not necessarily exist or an annual statement, not a unilateral act by (for detection or clearance) by counting the service in three years (paragraph 163 of the "Budget" 2007), there are, and how to calculate the terms of decay? Still apply those established by Article 72 of Decree 507 of 1993 (which was not repealed by express rule), as requested by the taxpayer? The answer does not derive from the law, but by case law. According to the Court of Final Appeal (Case May 9, 2007, No. 10,590) 'title derived from the statement is tantamount to the establishment of the taxpayer's final. " Se la massima, enunciata per l’Iva, è estensibile ad altri tributi, compresa la tassa sui rifiuti, ciò c’induce a concludere che:
a) l’articolo 72 del Dlgs 507 è stato tacitamente abrogato, con effetto 1 gennaio 2007, nella parte in cui prevede il termine di un anno per l’iscrizione a ruolo della tassa dovuta in base all’accertamento;
b) il termine introdotto dal comma 163 è quello che disciplina la riscossione della tassa in ogni caso, e quindi anche di quella dovuta in base a dichiarazioni, anche ultra attive; e coincide, in questi casi, con la fine del terzo anno successivo a quello nel quale fu presentata la denuncia, o a quello per il quale la tassa è dovuta (denuncia ultra active);
c) the three-year term does not operate retroactively in situations where, according to the previously existing provisions, the local authority had already fallen from power to levy. In light of this contention, the taxpayer paid the tax - ie the order in which the City claimed the taxes for 2005, 2006, 2007 and 2008 - is untimely, having formed the local authority role, respectively, by the end of 2006, 2007, 2008 and 2009, in violation of the limitation period imposed by Article 72 of Decree No 507. On this assumption, and in light of other undisputed legal principles, the action lo faremmo. Infatti: i termini di decadenza per l’iscrizione a ruolo andavano osservati anche sotto l’imperio di norme per le quali la formazione e la trasmissione dei ruoli all’agente della riscossione sono meri atti “interni” della Pubblica Amministrazione; incombe sull’ente impositore l’onere di provare in giudizio d’aver compiuto tempestivamente atti idonei ad impedire la decadenza.
IL PUNTO: IL TITOLO INIDONEO È PRIVO DI EFFETTI INTERRUTTIVI. Di fronte a una simile contestazione, il Comune si difenderà eccependo che ha adottato la riscossione diretta; che il titolo esecutivo non è il ruolo ma l’ingiunzione; che, pertanto, non può invocarsi la decadenza comminata dalla legge per la formazione del ruolo. È sostenibile una simile argomentazione? Ricordiamo che l’istituto della decadenza è volto a stabilizzare le situazioni giuridiche, anche tributarie. Il contribuente ha interesse a sapere se la sua posizione è definitiva, o se il fisco può ancora modificarla. Essendo la decadenza funzionale al superiore interesse pubblico della certezza dei diritti, non la si può eludere solo perché il Comune ha approvato il regolamento sulle entrate. È, pertanto, ininfluente che il titolo esecutivo sia l’ingiunzione, non potendo ciò tradursi nella compressione dei diritti del contribuente.Peraltro, l’articolo 2966 del Codice civile è molto rigoroso quando afferma che “la decadenza non if it is prevented from performance of the act provided by law. " The code does not allow equal merit, nor does it grant the power to make regulations on the law (Article 52, paragraph 6, of Decree 15 December 1997, n. 446). Just wanted to combine the code with the regulatory authority, the only way to avert the decline was, if anything, than to notify the order by the end of the year following the year for which taxes were due. But even so it happened. From this point of view, it is also insignificant that the municipality has issued "payment notices" remained unsolved. Such warnings are not provided by law, and, like all the administrative matter ai modelli legali, sono inidonei ad interrompere la prescrizione (Cassazione, 17 marzo 2005, n. 5798). A maggior ragione non hanno impedito la decadenza che, a differenza della prescrizione, non è nemmeno soggetta ad interruzione (articolo 2964 del Codice civile). Infine, l’imposizione sarebbe parzialmente legittima se si ritenesse applicabile il termine triennale della Finanziaria 2007. Si salverebbe, infatti, solo la tassa per il 2007, 2008 e 2009.
attempts to illustrate.
Article 72 of Decree 15 November 1993, No 507 provides that the roles of collecting the levy on waste are subject to a limitation period, to expire at the end of the year following the year in which the declaration was made or has been notified of the finding. However, since the declaration of the beginning employment also applies to subsequent years (So-called "ultra-active effect" of the complaint: Article 70, Decree 507), the fee for the years for which there is no obligation to repeat the complaint shall be entered on the payroll by the end of the year following that for which is due. Under this provision, I am asked whether the municipality is deprived of the power to collect taxes for 2005, 2006, 2007 and 2008 by not entered in the register by the end of 2006.2007, 2008 and 2009. We address this issue first, and leave for a moment the added complication due to the use of the order instead of the role. The repeal of the decline related to the date of registration in the register.
A) The central government taxes. According to a peaceful
jurisprudence (for all: the Constitutional Court, Judgement 15 July 2005, n. 280), training and deployment of the roles collection agency is now merely an internal act of public administration, which the taxpayer is unable to check to verify compliance with the terms of the contract. This is so unlike the situation before the reform of tax collection implemented with Legislative Decree 26 February 1999, No 46, where the approval of the roles and their delivery to the debt is part of a chain procedural in which the final date to commit an act also marked the starting point to perform the act next. Since the Final Act and "outside" of the collection procedure and the notification of the folder, this will rely on the legislature to ensure that the taxpayer will not remain indefinitely exposed to tax enforcement. This was established by the Constitutional Court, with the same decision 280, 2005. But even adding that the starting point - from which to start the next time-limit for notifying the folder - can not identify the date, not controllable by the taxpayer, the debt collector to send roles. To adapt to the delivery of the Consulta, a first measure (Article 1, paragraphs 5 bis and 5 ter, the DL June 17, 2005, n. 106) the legislature has completely sovvertito la disciplina delle decadenze per la riscossione delle imposte sui redditi (nonché delle relative addizionali, dell’Irap e dell’Iva), ancorandole non più alla data di iscrizione a ruolo, ma alla successiva notificazione della cartella al contribuente. In tal senso: a) è stato soppresso l’articolo 17 del Dpr 29 settembre 1973, n. 602, che scandiva i tempi di decadenza per l’iscrizione a ruolo; b) sono stati previsti nel successivo articolo 25 i termini tassativi entro i quali occorre notificare la cartella, facendoli decorrere non più dalla formazione del ruolo, ma dall’anno di presentazione della dichiarazione, o da quello in cui l’accertamento è divenuto definitivo.
B) The local taxes.
The decree law of 2005 left unregulated all local taxes to be collected was subject to compulsory forfeiture. Besides the already mentioned Article 72 of Decree 507 of 1993, you can mention - for example, in the field of local property taxes - Article 12 of Decree 30 December 1992, n. 504, which, as in force until 2006, required to enter the amounts found by the City of roles in "formats and as implemented no later than December 31 of the second year following that in which the notice of assessment or notice of investigation have been notified. " The work initiated by the legislature by Decree Law 106 is accomplished with the 2007 Budget. Article 1 of the Law of 27 December 2006, no 296 held as follows: for the enforcement of local taxes on the Enforcement (folder or order) shall be notified to the taxpayer, subject to revocation by 31 December of the third year following the year in which the assessment is become final (subsection 163), the rule applies to tax reports "pending" until 1 January 2007, the date of entry into force of the law (paragraph 171).
The "anomalies" of Tarsu.
All local taxes, before being registered as, to be ascertained or liquidated by the City with a notice-sometimes referred to as the "Investigation", sometimes "clearance". This rule, however, subtract the tax on waste that, compared to other duties, has some characteristics of 'abnormal': there is no annual reporting, even in rudimentary form dell'autotassazione, however, that the local authority can not introduce settlement in case of direct collection (Ministry of Economy and Finance, July 30, 2002 resolution, No 8/DPF), when the tax is paid on a complaint "ultra active" (presented once, with effect also for the years), the municipality is not obliged to notify the taxpayer no warnings, no settlement or even the first to sign up for the role (until very recently: Court of Cassation, Judgement 1 October 2007, No 20,646). As for collecting the tax does not necessarily exist or an annual statement, not a unilateral act by (for detection or clearance) by counting the service in three years (paragraph 163 of the "Budget" 2007), there are, and how to calculate the terms of decay? Still apply those established by Article 72 of Decree 507 of 1993 (which was not repealed by express rule), as requested by the taxpayer? The answer does not derive from the law, but by case law. According to the Court of Final Appeal (Case May 9, 2007, No. 10,590) 'title derived from the statement is tantamount to the establishment of the taxpayer's final. " Se la massima, enunciata per l’Iva, è estensibile ad altri tributi, compresa la tassa sui rifiuti, ciò c’induce a concludere che:
a) l’articolo 72 del Dlgs 507 è stato tacitamente abrogato, con effetto 1 gennaio 2007, nella parte in cui prevede il termine di un anno per l’iscrizione a ruolo della tassa dovuta in base all’accertamento;
b) il termine introdotto dal comma 163 è quello che disciplina la riscossione della tassa in ogni caso, e quindi anche di quella dovuta in base a dichiarazioni, anche ultra attive; e coincide, in questi casi, con la fine del terzo anno successivo a quello nel quale fu presentata la denuncia, o a quello per il quale la tassa è dovuta (denuncia ultra active);
c) the three-year term does not operate retroactively in situations where, according to the previously existing provisions, the local authority had already fallen from power to levy. In light of this contention, the taxpayer paid the tax - ie the order in which the City claimed the taxes for 2005, 2006, 2007 and 2008 - is untimely, having formed the local authority role, respectively, by the end of 2006, 2007, 2008 and 2009, in violation of the limitation period imposed by Article 72 of Decree No 507. On this assumption, and in light of other undisputed legal principles, the action lo faremmo. Infatti: i termini di decadenza per l’iscrizione a ruolo andavano osservati anche sotto l’imperio di norme per le quali la formazione e la trasmissione dei ruoli all’agente della riscossione sono meri atti “interni” della Pubblica Amministrazione; incombe sull’ente impositore l’onere di provare in giudizio d’aver compiuto tempestivamente atti idonei ad impedire la decadenza.
IL PUNTO: IL TITOLO INIDONEO È PRIVO DI EFFETTI INTERRUTTIVI. Di fronte a una simile contestazione, il Comune si difenderà eccependo che ha adottato la riscossione diretta; che il titolo esecutivo non è il ruolo ma l’ingiunzione; che, pertanto, non può invocarsi la decadenza comminata dalla legge per la formazione del ruolo. È sostenibile una simile argomentazione? Ricordiamo che l’istituto della decadenza è volto a stabilizzare le situazioni giuridiche, anche tributarie. Il contribuente ha interesse a sapere se la sua posizione è definitiva, o se il fisco può ancora modificarla. Essendo la decadenza funzionale al superiore interesse pubblico della certezza dei diritti, non la si può eludere solo perché il Comune ha approvato il regolamento sulle entrate. È, pertanto, ininfluente che il titolo esecutivo sia l’ingiunzione, non potendo ciò tradursi nella compressione dei diritti del contribuente.Peraltro, l’articolo 2966 del Codice civile è molto rigoroso quando afferma che “la decadenza non if it is prevented from performance of the act provided by law. " The code does not allow equal merit, nor does it grant the power to make regulations on the law (Article 52, paragraph 6, of Decree 15 December 1997, n. 446). Just wanted to combine the code with the regulatory authority, the only way to avert the decline was, if anything, than to notify the order by the end of the year following the year for which taxes were due. But even so it happened. From this point of view, it is also insignificant that the municipality has issued "payment notices" remained unsolved. Such warnings are not provided by law, and, like all the administrative matter ai modelli legali, sono inidonei ad interrompere la prescrizione (Cassazione, 17 marzo 2005, n. 5798). A maggior ragione non hanno impedito la decadenza che, a differenza della prescrizione, non è nemmeno soggetta ad interruzione (articolo 2964 del Codice civile). Infine, l’imposizione sarebbe parzialmente legittima se si ritenesse applicabile il termine triennale della Finanziaria 2007. Si salverebbe, infatti, solo la tassa per il 2007, 2008 e 2009.
Saturday, October 9, 2010
Does Orange Juice Cause More Phlegm
Telephone tapping
am shocked from learning in recent years, such as intercepted phone calls and listen to people has become customary in our country. The available data around the network, speak of at least 180 thousand people put under "observation" and not all are political, industrial or sports c'e anche molta gente comune.
Insomma, mi chiedo come sia possibile giudicare "normale" un paese dove l'autorità giudiziaria "spia" politici e addirittura arriva ad intercettare e spiare le telefonate private del presidente del consiglio.
A partire dalle intercettazioni per partite comprate in Serie A e B fino ad arrivare a telefonate private di Berlusconi o di altri parlamentari.
Fanno bene! direte voi, eh si, perché grazie a questo abuso di potere siamo, anzi, sono riusciti a scoprire un sacco di illeciti grazie alle intercettazioni, hanno scovato ladri, farabutti, furfanti, etc etc, 90% dei quali sono liber alla faccia dei soldi spesi per intercettarli.
Lo stato si spia da solo, and why? Simple, does not trust himself, his own MPs, no longer trusts anyone and spying on each other, too bad that, at election time then asks us to trust them, hoping that when we do not intercept, with a friend on the phone, send them to hell.
am shocked from learning in recent years, such as intercepted phone calls and listen to people has become customary in our country. The available data around the network, speak of at least 180 thousand people put under "observation" and not all are political, industrial or sports c'e anche molta gente comune.
Insomma, mi chiedo come sia possibile giudicare "normale" un paese dove l'autorità giudiziaria "spia" politici e addirittura arriva ad intercettare e spiare le telefonate private del presidente del consiglio.
A partire dalle intercettazioni per partite comprate in Serie A e B fino ad arrivare a telefonate private di Berlusconi o di altri parlamentari.
Fanno bene! direte voi, eh si, perché grazie a questo abuso di potere siamo, anzi, sono riusciti a scoprire un sacco di illeciti grazie alle intercettazioni, hanno scovato ladri, farabutti, furfanti, etc etc, 90% dei quali sono liber alla faccia dei soldi spesi per intercettarli.
Lo stato si spia da solo, and why? Simple, does not trust himself, his own MPs, no longer trusts anyone and spying on each other, too bad that, at election time then asks us to trust them, hoping that when we do not intercept, with a friend on the phone, send them to hell.
Monthly Army Counseling
King John and the Sheriff of Nottingham.
Sarebbe oltremodo semplice dire “lo avevamo scritto”: eppure è così. I cittadini randazzesi in questi giorni sono stati letteralmente investiti da una massa relating to allegations of TARSU. There are so many that we had to use the postal service to notify them, at a cost of about eight thousand euro.
Basically, according to the company that made the controls, randazzesi are people of evaders, given that the notices were served on lots of our fellow citizens. In fact, you are saved in short, to the point that the theologian Jansen paraphrasing one could say many are called but few are chosen.
Knowing in advance of the huge amount of waste paper that would come into our homes, just to extort more money from the already battered portfolios of all of us, we warned our few readers that a little later a real cataclysm tax would revert to the majority of the population.
Ernesto Alfonso in his televised speech, to a specific request of the conductor, tried clumsily, to minimize, saying that sometimes the checks should be made. I bring justice and fairness of taxation, civil life, and other rhetorical phrases drawn from his false feel-good vocabulary.
Mr. Mayor did not explain who would do the checks and what were the methods used, did not explain that, unlike 1992, when measured from house to house, new findings were the result of inspections carried out by a company table engaged by the piece.
Now, as we are to respect the law and rules, we want to say to Mr. Mayor, that we are the first to wish for justice and equity of tax, but we are absolutely opposed to the harassment.
And for that reason we ask the Lord Mayor, because there has not been like in 1992? Why, instead of entrusting the task to strangers, agreeing with them on a percentage received, not thought of using the many technical randazzesi? And then we are sure that the offices are not able to detect tax evasion?
We wonder too, how is it that in Sicily, where local authorities have a plant organic oversized compared with municipalities in the north of Italy, we must always resort to external parties, paying, in order to perform the normal tasks of institution?
seems to be back in the days of Robin Hood, with John Plantagenet, better known as Giovanni landless and its worth appears the Sheriff of Nottingham. But this is not looming on the horizon a brave new hero who fights for justice and freedom. Perhaps there is no need, because the democratic system the role of Robin Hood is reserved to the electorate, that is, to all of us citizens. Are we, in fact, that we should, at the next opportunity, send home John landless and the Sheriff of Nottingham, yes, because quando a gente che paga moltissimo, per mantenere un carrozzone che si chiama ATO rifiuti, gli sono contestati dieci metri quadrati in più, oppure aumenti di superficie inesistenti, frutto di un metodo di controllo impreciso ed approssimativo, siamo veramente al ridicolo.
Lo scandalo è tanto l’evasore, quanto l’amministratore incapace: quello che non riesce ad utilizzare le risorse umane e materiali che ha a disposizione; quello che per massimizzare le entrate spara nel mucchio, tormentando i cittadini, i quali ingiustamente vedono recapitarsi ingiunzioni per il pagamento di somme non dovute.
Ma i nostri amministratori, tutte queste cose le comprendono o e come se vivessero avulsi dalla realtà? Capiscono fatigue that support many of our fellow citizens to make ends meet and as always the problems of us all stop outside the door of City Hall?
And then we should cry or laugh, perhaps better, because a greek philosopher said that we must dismantle the seriousness of the opponents with the rice, and rice adversity with earnestness. The prudence of our forefathers have made our choice: if laughter is the delight of the people, the license of the populace is kept in check and humiliated, and intimidated by the severity. And the populace has no weapons to refine his rice until it becomes a tool against the seriousness of the shepherds who must lead. But if someone one day, waving the words of the philosopher, and then speaking as a philosopher, brought the art of rice provided subtle weapon, if the rhetoric of conviction dell'irrisione replace the rhetoric, if the topography of the patient and saving images from the construction of the savior of his country will replace the topic of impatience and deconstruction of the twisting all images held by you holy and venerable - oh, that day you and all your false wisdom, dear enemy, I'd be overwhelmed!
The Jaguar Thebes
Thursday, October 7, 2010
Would Like To Show Sympathy
ENERSTO Alfonso the storyteller.
In a note to " popular traditions of chivalry, "the Pitre explains:" The Italian dictionaries have only storyteller's voice to mean one who goes around singing his art to the people and stories ... ... but very different, in Sicily is the storyteller here is because I use this item does not registered in dictionaries.
Storyteller, in fact, is one who tells stories to the people, for those who latch on to Pitrè .... On a kind of dais, said businesses romance, with declamation often excited, often strenuous, speaking deliberately, sometimes slow, no Following changes in address family suddenly and quickly. In all this excitement, he gives a step back, another forward, lifting up, as high as it can, fists clenched ... ....
The storyteller, in short, is today the city administration in office that shows on television, particularly apt comparison, in the case of Ernesto Alfonso il Sindaco.
Sia perciò, ringraziato il democratico tubo catodico, che ha restituito alla città un personaggio mancante dai tempi delle famose apparizioni di Orazio Strano: il più grande cantastorie della Sicilia orientale.
Gi attuali cantastorie non sono più analfabeti ma, fedeli alla loro vocazione, raccontano storie. Tutti.
I cantastorie parlano quindi ad un pubblico attento ma sempre più perplesso, perché confuso da una furbesca mistificazione della realtà, a tal punto da non riuscire più a capire, se gli oratori stiano parlando della nostra città or a reality completely foreign to us. They are able to lead such a confusion of the times, places, numbers, to put the viewer in a position to easily realize that these are just stories.
In recent television appearances of the Mayor Ernesto Alfonso, missing only the billboard depicted therein the various episodes of the story, the guitar, in part because the narrative is sung, and so we would have a storyteller in every for everything.
Maybe like, listen to stuff that we never dreamed of hearing power. But much of what is said is merely a rhetorical exercise, in other words bales, but bales in style.
course compared to what is written in the electoral program of the Ernesto Alfonso a downsizing of objectives is an obvious note. It is no longer any possibility of tremendous development of the city, because he realized that is the stuff the Titans. But he is surrounded only by dwarves, so dwarfs that at most they can do for carers in Snow White.
Even if the dwarves are now seven instead of six, and although some have been replaced: dwarves are always.
What can make the dwarves of politics? Nothing but for some small vessels, perhaps the signature on a certificate for a grant or interest: it begins and ends the political action of the dwarfs.
And if Ernesto Alfonso wants to go on television to explain, given the guitar and the bill, as its main Bronte think the dismissal of the governor Lombardo him, he'll be grateful. In fact it is more than a year that the lord of Bronte reassures her that the experience is at the end Lombardo. And not just because, with prophetic attitude, also gives the dates of the expulsion. But miserably every forecast, so far, failed.
Dear Ernesto Alfonso seems to us that it is useless to hope in the end the regional government, Lombardo has a thick skin because, therefore, since our country between those cataloged in total Firrarelliana influence, there is still much to suffer.
Rasputin
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