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Sistri

the sistrum (System for checking the traceability of waste) was founded in 2009 on the initiative of the Ministry of Environment and the Environment, Land and Sea in the broader context of innovation and modernization of public administration to allow the computerization of the entire chain of waste at the national and municipal waste for the region Campania.
The system simplifies the procedures and reducing compliance costs for businesses and manages an innovative and efficient in a complex and varied, with guarantees of transparency, knowledge and prevention of lawlessness.
Combating lawlessness in the area of \u200b\u200bhazardous waste is a priority of the Government to counter the proliferation of actions and practices that do not conform to existing rules and, in particular, to put order to a system of data collection that is able to facilitate, inter alia, the tasks assigned to the supervisory authorities.
This is why the system is designed for checking the traceability of waste Sistri, whose management was entrusted to the Carabinieri Environmental Protection .
In order to check in a more timely handling of hazardous waste throughout the supply chain is fully extended in Sistri intermodal transport and special emphasis to the final disposal of waste, with the use of electronic systems capable of give visibility to flow into and out of motor vehicles in landfills.
the sistrum is therefore optimal instrument for a new strategy to secure greater control over the handling of special waste. With
Sistri the State intends to also send a strong signal of change in the way of managing information system on handling of special waste. From a paper-based system - which focused on the three documents comprise the form of waste identification, registry, loading and unloading, single model of environmental statement (MUD) - switch to advanced technological solutions that can, on the one hand, to simplify procedures and the compliance with a reduction in business costs and, in an innovative way to manage and more efficient, and in real time, a complex and multifaceted that includes all the waste sector, with guarantees of transparency and knowledge.
The initiative is also well under the action of economic policy from that time the State and the Regions are carrying out in the field of regulatory simplification, efficiency of public administrations and reducing administrative burdens on businesses.
The benefits to the State, arising from the Sistri, then many will be in terms of law, prevention, transparency, efficiency, regulatory simplification, modernization.
benefits will fall even on the enterprise system. A most appropriate waste management will, in fact, benefits both in terms of reduction of environmental damage, both elimination of unfair competition between companies, with a positive impact for all those who, while enduring higher costs, operating within the rules.
A "system" to combine environmental, efficiency and legality.
The issue of waste management has become increasingly important, which affects not only the environment but also the protection of the law. This especially applies to hazardous waste, which are often the subject of lucrative trafficking by criminal organizations that cause serious damage to the area and may endanger public health.
For these reasons the government decided to launch the Sistri, an electronic system that enables the traceability of the entire chain of waste and municipal waste in Campania, using the most advanced technologies. From now on every special waste can be followed at any stage of the production chain, with no possibility of concealment. With
Sistri, finally we can count on adequate control apparatus, entrusted to the Carabinieri of the Environment. They will also replace obsolete procedures, inefficient and expensive and you can respond more effectively to the social and environmental issues. And above all, with this new instrument, the State may give a further strong signal in the fight against lawlessness, confirming the choice of zero tolerance against environmental crimes.
the sistrum will also facilitate the activities of the industry by reducing costs and bureaucratic procedures in the interest of safety and legality, and that no major expenditure on public administration, nor on that of taxpayers.
The same mode of access to the operational phase, despite its complexity, have been designed to make life easier for users: in the start-up period in particular, will be available to a vast network of media to inform, assist and facilitate all those who are interested. And at this point thank the Unioncamere and business organizations for what they have done and will do for the successful launch of Sistri.

Italy is the first nation to adopt a similar system and this is also the opportunity to offer a model at European level. A model capable of combining, through technology, efficiency, controls and strict protection of health and the environment.

Collection of USB devices and install the black box

It should be noted, in view of the approaching date of commencement of the mandatory Sistri, that some firms have not yet traveled, despite repeated reminders and notices of meetings at the Regional Chambers of dawn or at the provincial offices of the Chambers of Commerce for the removal of USB devices.
It notes also that a number of transport companies, despite having withdrawn devices and booked at the Regional Section of the dawn of expertise, the installation of the technology chosen at the workshop, have repeatedly rejected the appointments with the workshops and in fact have not yet traveled to install the black box according to the agreed schedule of bookings. So much is evident
since, persisting non-collection device or shall install the black box, the company will be unable to comply by January 1, 2011 as provided by Decree 17 December 2009 and subsequent amendments and additions .

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LAW 818/84, ENABLE FIRE

FIRE PREVENTION RULES (Law 51/06, 214/06, 37/98 DPR; DM 04/30/1998, 05/04/1998, 27/04/2005 , 29/12/2005) (sanita07)

Actors:

Whoever manages activities, clubs, stores, sites under risk of fire, including farmers, as holders of :

- deposits combustible gases in fixed tanks holding more than 0.3 mc.;

- ; flammable liquids storage capacity exceeding 25 cubic meters.;

- plants for processing of fruit and vegetables with cereals and use gas fuels;

- mills for grinding cereals and other potential daily with more than 200 q.li;

- ; grain drying plants and vegetables in general by deposits, holding more than 500 q.li dried product;

- ; deposits firewood, straw, hay, reeds with a capacity exceeding 500 quintals Excluding deposits outside or provided with guards vertical or horizontal, made of any materials provided that:

a) a wall with opening for ventilation amplitude than 50% of the wall surface;

b) placed at least 100 m. from the nearest outer property boundaries or building area or other public work;

- deposits of chemical fertilizers and pesticides in excess of 500 q.li;

- accommodation facilities, including accommodation in farms with more than 25 beds;

- premises to display and / or sold at wholesale or retail level with gross floor areas exceeding 400 square meters sold., comprehensive services and deposits;

- room for the storage of goods and materials vary with gross floor areas of over 1,000 square meters.;

- plants for heat production (see boilers) , solid fuels, liquid or gas with a potential of more than 100,000 Kcal / h.

Excluding temporary certificate to fire prevention demonstrations of any kind to be carried out in premises open to the public.

Background:

Interested send to the Provincial Command of the Fire Brigade in question mark to get an opinion on compliance projects for new installations, or buildings, or modifications of existing ones. Application must include:

- general and permanent applicant

- ; specification principal activity and secondary activities

- intended location of the works to be executed.

Asked attach:

- technical and design documentation signed by a qualified technician (including agro-technicians and agronomists to register for writing project report on to issue or renew a certificate of fire prevention "closely related to agriculture or rural," as evidenced by specific declaration of proprietor business. To exercise and agronomic agronomist list must apply for registration with the Ministry of Interior), including: the information on general activity ; technical report on the dangers of fire; description of environmental conditions, qualitative risk assessment, strategy, fire, emergency management;

- drawings for: site plan (1:1.200 ), a plant scale (1:100), sections and any building projects;

- certificate of payment for trial

Provincial Command Firefighters examine the request within 45 days (90 days if circumstances complex) in order to ascertain:

a) presence of mobile equipment and fixed fire extinguishing in number, and location characteristics that may enable effective intervention in a first principle fire in all areas of activity;

b) with electrical switch, capable of putting out voltage electrical system at risk, installed in reported position, properly protected so as not to be ever a danger of fire ignition;

c) materials having a minimum fire resistance provided by DM 14/9/61;

d) installation visible location of suitable signage for fire prevention;

s) premises have adequate ventilation openings. In deposits of combustible gases or flammable liquids, the surface of natural ventilation: more than 1 / 30 of the surface if less than 400 square meters.; top to 1 / 50 to the surface in excess of 400 square meters.;

f) in storage of flammable substances: use of prohibited equipment with a blowtorch or other deposit of substances reacting with the former may cause fire or explosion;

g) in accommodation in farms and in local sales and / or goods wholesale or retail exposure, prohibited:

• use of open flames, stoves or gas stoves, electric heaters with resistance in sight, kerosene stoves;
  
• be storage of flammable substances in excess of 10 liters;
  

h) respect safety distances, set at 100 m. for deposits of straw, hay, wood from the nearest building exterior, from 25 to 75 m. deposits for gas fuels and flammable liquids on the basis of the tanks. Distances reduced by 25% if installed automatic fire detection systems or fixed fire extinguishing and automatic activation and 50% for deposits made with shield walls;

i) exits, can be opened from the inside and sized according to number of people in the structures during the period of maximum crowding.

Provincial Command Fire Department may require integration documents. If a deadline no response, refused application. If control is not expressed within the prescribed period, the project will be rejected. Interested against "silent rejection" may appeal within 60 days after the Administrative Judge.

Failure prevents expression of an opinion of conformity to procedures for issuing certificates for fire prevention.

Complete works under the project approved, send it to interested command request inspection accompanied by substitute statement reputation (the model in the Official Gazette 104/98) showing compliance with fire safety standards and commitment to maintain facilities and equipment. Endorsement attached to Command has the meaning of provisional authorization to exercise activities.

Inspection to be performed within 90 days to ensure they meet standards for fire prevention. Within 15 days of fire prevention inspection certificate issued which is also a go-ahead to start work.

Interested send to the Provincial Command of the Fire Brigade statement in stamp certificate for fire prevention, including:

- general and permanent address of the applicant or person authorized to represent interests;

- specification and location of main activity and secondary activities;

- details of project approval by the Fire Brigade Command.

Asked attach:

a) copy of opinion issued by the Fire Brigade Command on project

b) technical documentation which would demonstrate compliance structures, finishes, plants and equipment to existing legislation fire safety

c) certificate payment amount for investigating

In the case of industrial activities at risk of a major accident, request for release go-ahead Feasibility and fire prevention certificate reviewed by regional and interregional technical committees, which may request additional documents and periodic reports which are sent to safety.

Provincial Command Fire Brigade carry out release:

1) go-ahead feasibility Communication Committee within 60 days of "positive verification of the safety report"

2) fire prevention certificate within 60 days from notice of positive inspection committee. If found to lack

requirements, informed and authorities concerned.

With DPR 214/06 approved simplified procedures for fire prevention in the case of fixed deposits of liquefied petroleum gas to a total capacity of less than 5 cubic meters. (Excluding equipment to service activities subject to fire prevention inspections). Plant owners are asking the Provincial Command Fire Department fire prevention certificate issued, enclosing:

a) statement of compliance system;

b) declaration of assurance that complied with existing requirements relating to fire prevention and commitment to the obligations contained in the certificate;

c) plan of appropriate scale deposit signed by a member of a professional register and by the responsible technical company that installs storage;

d) attesting payment of inspection fees.

Command Fire:

1) acknowledge receipt to submit applications and provisional authorization to deposit business (no need to issue an opinion on compliance). For any changes in this deposit, the owner shall submit documentation system described above. If found to be lacking in safety requirements, common command immediately lapse of provisional;

2) running within 90 days inspection to ensure compliance with the requirements provided by law for fire prevention;

3) released within 15 days of positive inspection, fire prevention certificate, which is fighting for go-ahead for exercise activities. If

impossible to observe fire prevention rules, interested send application for exemption in stamp duty at the Regional Inspectorate of Fire, through the Provincial Command, containing: an address and the applicant, principal and secondary activities, regulatory exception object, activity characteristics and constraints so impossible to meet standards, additional risk assessment to derogation and technical measures taken to prevent additional risk . attached:

a) technical documentation signed by a qualified technician, similar to that required for the certificate of conformity of the project more "additional risk assessment resulting from failure to comply with the requirements"

b) payment amount inquiry.

Command performs inquiry within 30 days, sending inspectors to view or not granting exemption in the next 60 days. Interested

must maintain systems, devices, equipment related to fire safety, through:

1) checks and maintenance, "according to the timelines specified by the command in the certificate of prevention. Checks are to be entered in a register to be shown to control bodies;

2) adequate information and training to: risks associated with activities of fire prevention measures adopted, preventions to be followed to avoid fire, procedures to be implemented in case of fire. Similar requirements also apply when issuing clearances;

3) must register on which record checks, maintenance, information and training implemented.

Any changes introduced in the structure or facility, which will adversely affect security conditions, makes it necessary to request new certificate.

Certificate valid for 6 years, renewable for the same duration, in marking up the request sent to command before the deadline, and generally specify an address for the applicant and the main and secondary activities and enclosing:

1) copy prevention certificate about to expire;

2) statement concerned that the same situation with respect to fire risk and issue certificate of compliance with maintenance obligations;

3) efficiency expert affidavit stating fire prevention equipment;

4 ) payment amount for investigating

Renewal granted by Headquarters, within 15 days of the request, without need for inspection.

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Addresses

my contact details are: Mobile

335.6829999 E-mail alessandropaoloni@tiscali.it
1782741970 Fax

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The Announcement of "Anthology Open nr. 5" Open

Competition National Literary Anthology Literary Review Open 5
Antologica Periodic

1. There are three sections:
A) poetry anthology in Italian or in one of the dialects of Italy: it holds a poetry anthology of not less than 100 and not more than 170 verses. Be counted as such titles and white space and / or translations at the bottom of the verses in dialect.
B) Fiction in Italian: you participate with one or more short stories, which in total should not be less than three and not more than five folders, A / 4 format, size 14, spacing 2.
C) test short: you are participating with an essay of no less than three and not more than five folders, A / 4 format, body 14, spacing 2.
2. The work is not respectful of these rules should not be taken into account.
Papers should be unpublished or, if already published, no longer covered by copyright. You may participate in only one section.
3. There is no charge for reading, participation in the Contest is free. Only obligation is to the authors antologizzati, the purchase of five copies dell'Antologia, which will have a cover price of only € 8.00, for a total of € 48.00, and thus covers the cost of shipping of € 8.00. Submitting work must be done via file (word format) e-mail to the following e-mail: samperieditore@libero.it no later than 20/12/2010.
4. By participating, entrants declare implicitly that the texts are presented to their composition, unusual or otherwise no longer covered by copiright, and accept all the rules that govern this contest.
5. The prize consists of publication in an exclusive limited edition containing all the selected works. Authors will be published in the Anthology to present all the work you have sent (the poetry anthology, the s account / s, the essay) and a brief note biobibliografica be sent along with the elaborate, containing only: name, date of birth and city of residence, profession, published books, titles and names reviews and reviews published in journals and / or newspapers, the most recent or important two or three literary contests won. The book will therefore adjust ISBNe this online bookstores.
6. The anthology will be sent home by the Secretariat of the Prize. The reservation of copies will be validated by the payment of such portion to bank account IBAN which will be communicated to interested in the results.
7. Authors remain owners of the rights to their works, without prejudice to the above publication for which they can not take any compensation.
8. There is no awards ceremony. No communication will be given to the other participating authors excluded.
9. Personal data will be treated in accordance with the law on privacy 675/96.
10. Entries will not be returned and will be canceled after publication.

For more information call 3402764858. E-mail: samperieditore@libero.it

Really Dry Before Period

The list of their role in the study

DESIGN

design of new buildings and extensions

elevations

Recover attic for living

renovation of existing buildings

Splits Estate

conservative renewal

Extraordinary maintenance

Consultancy for routine maintenance

PRACTICES MUNICIPAL

DIA

Installation Systems Advertising

occupation of public

Procedures for Connection Sewer

practices open amnesty

practices open Obtaining clearance for Constraints

SUPERVISION
Construction Management on behalf of the Principal Directorate of

work on behalf of 'Enterprise

REAL ESTATE SERVICES

In meeting the requirements for brokerage commissions

property valuation (and part of the Committee) at the Italian Institute of Real Estate Assessment (IsIVI)

SURVEY AND EVALUATION

technical expertise to

Damage Estimate of technical expertise to the granting of mortgages, loans and leasing real estate appraisal



Evaluation boards hereditary

Determining value expropriation

TOPOGRAPHIC OPERATIONS

Rilievazioni Precision

Riconfinamento

Data Processing

REGISTER

cadastral with immediate electronic service throughout the national territory

Request electronic map extracts updated

Recovery Card

cadastral map of insertions in new buildings and extensions

Fractionation of land
Presentation
new cards pre-aligned database

cadastral cadastral

petitions and observation sheets

Correcting inconsistencies

Enter computerized practices in land throughout the country

Volture

ADVICE AND ASSISTANCE

legal and technical advice to private and corporate

technical expertise for the purchase of property at auction, for individuals and companies

Assistance to University Legal

Advice and technical support to the sale and purchase of property

SERVICES TO BUSINESSES AND INDIVIDUALS

Interface with Fire Brigade ASL practice law 818/84 CPI - HACCP

technical support and advice on construction sites

Verification and accounting work

Drafting bills of quantities and estimates

Drafting Specifications

Writing and recording contracts for consulting

disposal, safety, hazardous waste similar to municipal waste, special waste, mineral oils (not contaminated with PCBs), animal waste, organic waste (Wet).

Visura AND RESEARCH

Inspections mortgage computer systems on the entire national territory

business profile computer systems on the entire national territory

PRA Surveys

Recovery Handy Recovery Building Acts



Certificates twenty-year mortgage and land

SAFETY

Document Processing Risk Assessment

RSPP (Head of Prevention and Protection)

ASPP

RLS

Editorial DVR - DUVRI

Editorial Staff POS PSC



SERVICES IN CONNECTION WITH THE ENERGY SECTOR

Energy Certification

Installation and maintenance of civil and industrial installations
Diagnosis of buildings

advice on renewable energy: planning for installation of instruments the generation of energy (solar panels, photovoltaic panels)

SERVICES FOR THE ENVIRONMENT

Authorisation to carry out the "Environmental Tech" specializes in waste management

Consulting: management consulting company operating in the environment, quality 'and certification
Control of Noise and Vibration : Consulting and systems design for industrial and domestic acoustic correction Electrosmog : Measurement of the levels of electromagnetic Waste Management : Search for Companies storage, disposal, transport and solid and liquid waste collection Monitoring : Environmental monitoring of emissions and noise Quality 'Air : Design and construction of water purification and filtration of air, quality control 'air Water Resources : Construction of sewage treatment plants and wastewater Health and Safety at Work : Safety in the workplace and occupational health

OTHER SERVICES

Notice of Succession

Administration Condominiums

Drafting tables thousandth

Consulting to private companies Drafting tables thousandth

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green building and energy-saving renovations and furniture now with the wedding list

Are you thinking of a restructuring and want to rely on experienced hands, who are familiar with materials of high technological innovation and implement interventions in the name of green building, with a budget without sacrificing quality and respect for 'environment? then Your ideal partner is the study Paoloni, a competitive reality and art, whose value is represented by a tight-knit team of Italian professionals and artisans among the best in the industry, which follows the client from start to finish, offering even the support of ad hoc legal advice to the processing of all land registry and certification.

addition to traditional renovations, carry out the construction of commercial spaces through visual merchandise king window dressers, working on any other single aspect, from the armored doors to windows, always with great attention to the respect for ' environment, from design to material selection. " clients often think that an intervention in the name of green building is more expensive - stresses Geom. Paoloni Alessandro, the owner of the studio - really depends on what materials you choose to use.

from natural colored paints, which are mostly used for children's rooms because they are toxic, natural oils treated with the floors, the installation of heaters on the wall or under the floors, which allow you to have a single system to be exploited in both summer and winter, solutions are not only environmentally friendly but also allow significant savings on electricity bill.

Our approach embraces all round the house with assistance from design to construction that extend to interior architectural design. "

And the big news this year is the "wedding list", the original idea for the study Paoloni given to young couples who have restored the house and found a deal with the crisis.

Friends and relatives will be able to choose to participate, through the payment of a fee, to production of doors and windows as well as to interior, a gift that will be useful and acceptable intact over time.

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The cloud goes up ... The cloud goes down ...

bripi you and I on a soft fluffy cloud.

How do you see?

Just an hour or so. No worries, no problems, no shit that poison and contaminate the days. A time to take a break from the ground. Think, breathe and say: Yapp!

That's it.

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Rain / Florence / Thoughts


raining cats and dogs. enveloping the noise of the water droplets that splash around fails to make me sleep, indeed, shake my night and my thoughts Florence. It was a bit 'that I did not write it, how it is, what goes through my head. or maybe I had not ever done on this blog. I have always pointed to a specific argument, but now I must just tapping your fingers on the buttons of the keyboard blacks from the cover of this Dell pink, and now maybe it's time to even put a point to this huge period. Until a few hours I challenged a bit 'my brother in pro evolution soccer 10. Macco is "adversary" and that's that. And one of the few with whom I can really enjoy myself in the damn game, not get nervous or stressed out as it usually happens. Before we saw the first of four parts of the transposition Film of the Pillars of the Earth by Ken Follet of that good-natured. And 'passed with flying colors, Ridley Scott did a great job. For those who have not read the book, is a brick too many pages that tells the story of a cathedral, its construction difficult and souls that we turn around. All set in twelfth century England of Stephen and Matilda, between plots, intrigues, rapid scene changes and different jams in the medieval are always pleasant to see. The problem now is that when I get home I will not have sky. So where Caspian I see the other 3 episodes? Hopefully someone loads on the network, so the fire on board on Friday. Today I have a little walker 'in ways that before Dante walked exile, a ride in Santa Croce, a walk on Lung'Arno, close to Piazza della Signoria (but in Dante's time was costruzioen I know) a trip to San Lorenzo. I, however, in contrast to the high I also drank a coffee (because only spotted in Florence you can drink) and smoked a drummino extremely valuable. I think that writing free-wheel face greatly annoy someone up there, because now there seems to be a real storm. Will interpret this as a signal and the connection will close here for tonight. Maybe I reappeared alive one of these nights.

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Facilities Mental

F Tv Midnight Hot Program Time

Vignette Dante

Here's a quick sketch (schifus do enough to draw eh?) representing a metaphor that uses the poet's Divine Comedy:

"I see every soul on both sides

hurry up and kiss each other

without stopping, for whom the

quick and joyous outpouring;

Similarly, in the long line their dark

ants touching the nose with the ' with each other,

perhaps ask about their journey

and their good fortune. "

(VII Frame, lust)

The array of hermaphrodites (with a value of" heterosexual "for Dante), home Guinizzelli Guido and Arnaut Daniel, meets the ranks of the sodomites that is against the lustful nature. The two rows, like a dark column of ants, briefly greet each other, kissing and "wrong way".

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Banner Official Ubuntu 10.10

E 'for the countdown party "Maverick Meerkat" next release of the Ubuntu operating system, released on 10/10/10

And here is the site where you can download the official banner of the project. ---> Banner Officers

Spread, copy, post, paste, rejoice!

If you have a hole, a space, even the slightest need to upload a banner! (To be read with a threatening tone)

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RESOLUTION No. 83 / E
Rome, August 17, 2010
Direction Statement

SUBJECT: Legal advice - Tax Replacement - Wages paid to employees for night work and overtime-Article 2 paragraph 1, lett. c) No DL 93, 2008.
ALFA
The Confederation, in the person of Mr. GUY, requested clarification on the taxation benefits provided for in Article 2, paragraph 1, of DL 93/2008 (ratified by Law No 126/2008) to light of the clarifications provided by the joint circular Agency Revenue and the Ministry of Labour, Health and Social Policy No. 59 / E 22 October 2008.
In relation to the work organized according to a timetable on rounds, in the case of night work, the applicant wishes to know, first, whether the benefit of the special tax relief applies to the entire compensation paid (composed of the wage Ordinary plus bonus) or just the increase and, furthermore, if the facility is applicable only where the organization of shift work is adopted first by the company, or even if the ' company adopts a new pattern of shifts which increases the number of employees than its predecessor organization.
An applicant also asks whether they can also take advantage of subsidy payments relating to overtime, to the extent that they are caused by the "productivity gains, innovation and organizational efficiency, and other items related to competitiveness and profitability ' economic performance of the company. " Finally, asked by what methods companies should deal with performance not fully reducing taxes for working at night in previous tax years.

SOLUTION interpretation put forward
BY TAXPAYER

An applicant expects to apply the scheme not only facilitated the allowances or bonuses paid for night work performance, but also the ordinary compensation paid for the same performance: the principle is clear from a literal interpretation of the circular 59/2008, as the term "amounts paid for night work ordinary" is the same as for overtime, for which the circular explicitly clarifies that the term is meant to refer to the total sums paid in that capacity ( including salary and bonus).
Assuming that the shift is within the timetable of night work, the entire compensation paid to use them, therefore, facilitated the scheme. Assuming
shift during daylight hours, however, it would be easier just compensation, or an extra turn, and not the ordinary fee.
The same special tax regime would apply, in the opinion of the moment, even to self-shift workers who pay their normal daily work during the night, and those who occasionally perform services that fall within the definition of night work.
An applicant also considers applicable fiscal discipline even more favorable for payments relating to overtime due to "increases productivity, innovation and organizational efficiency and other elements related to the economic competitiveness and profitability of the company, given the rationale of the decision establishing the preferential taxation in question.

OPINION OF REVENUE

In relation to the question posed the following opinion is provided, according to the views expressed in this regard by the Ministry of Labour and Social Policy.
Article 2 of Decree Law No 93, 2008, converted by Law No 126 of 2008, introduced for the second half of 2008, a substitute tax of 10 per cent for sums paid to employees in the private sector, both in relation to overtime than to increases in productivity, innovation and organizational efficiency and other elements related to the economic competitiveness and profitability of the company.
The scheme was extended preferential taxation for the years 2009 (Article 5 of Decree-Law 29 November 2008, n. 185, converted with amendments into law January 28, 2009, n. 2) and 2010 (Article 2, paragraphs 156 and 157 of the Law of 23 December 2009, No 191) in respect of items of remuneration rewards (productivity bonuses).
With Circular No 49 / E 11 July 2008 and No 59 / E 22 October 2008, issued by the Agency Revenue and the Ministry of Labour, Health and Social Affairs, have been provided clarification of the scope of application of the provisions will facilitate.
In particular, the guidance provided by Circular No. 59 / E 22 October 2008, paragraph 6, within the tax system also facilitated the shift allowances or bonuses or salary increases, however, usually paid for work performed under a time in shifts, given the fact that 'the organization of shift work in itself constitute a form of organizational efficiency. " The measures facilitate
applies not only where the organization of shift work is adopted for the first but by the time when this place a new and broader pattern that shifts as required by the rule of law, result in "increased productivity, innovation and organizational efficiency, and other items related to competitiveness and profitability 'economic performance of the company ", since the circular No. 49 has already made clear that the elements of productivity and efficiency are not necessarily new or innovative than ever before.
As stated in the circular mentioned, even the sum paid to regular night work, because of the hours actually worked, provided the performance of night work should give rise or are otherwise associated with increased productivity, competitiveness and other items connected with the performance of an enterprise, within the scope of this legislation.
In this case, are the subject of a special tax regime not only the allowances or bonuses paid for night work performance, but also the ordinary compensation paid for the same job performance. The callback
circular, in fact, in identifying the scope of subsidy, refers to payments for the provision of night work, taking up the same phrase used for the sums paid in respect of performance overtime for which it is specified that are subject to the alternative ".. overall amount provided under this heading (ie the entire hour of overtime, including regular pay and bonus). The absence of any indication to the contrary, however, confirms that solution given that the same circular, in other situations, however, has explicitly stated that the tax system easier it relates only to salary increases (eg, wages paid for work done in articulated on the basis of a time-shift).
Consequently, the shift worker can take advantage of the special tax regime with respect to the compensation or bonuses shift if the shift falls during the daytime, as stated in the Circular. Conversely, the same worker will enjoy the special tax regime in respect of the entire compensation paid (ie more than ordinary compensation increase) if night work, as defined by collective bargaining.
The same special tax regime (ie, referring both to the ordinary compensation that the increase) has to be applied to logical and systematic consistency, even to those workers who are not shift workers who provide their normal daily work during the night and those who occasionally they are performances that make up the concept of night work, as defined by collective bargaining.
Finally, the scheme measure under review must be considered also applicable with respect to payments relating to overtime, provided that they are caused by productivity gains, innovation and organizational efficiency and other elements related to the economic competitiveness and profitability company, pursuant to art. 2, paragraph 1, lett. c) of Legislative Decree 93, 2008.
The facility applies, of course, subject to the conditions and limits set by law and, therefore, for a maximum of € 3000 for 2008 and 6000 € for the years 2009 and 2010 in favor holders with an income of employees in the previous year that did not exceed a certain amount (not exceeding € 30,000 gross for 2007, € 35,000 gross in 2008, € 35,000 gross for 2009).
With reference to salaries for the past years subject to ordinary taxation, rather than substitute tax of 10%, employees will be able to rely on the more favorable tax in the tax return by submitting a supplementary return for past years or using of the request for reimbursement pursuant to Article 38 of Presidential Decree No. 602 of 1973. To this end, the employer will certify the amount of the sums paid under increase in labor productivity which have not applied the tax substitution. ***

The Regional Directorates will ensure that the principles set forth in this resolution to be applied with uniformity.

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Anthology no. 3: Nine Poets

's called simply "Nine Poets" anthology of the new editions of Calatino (ex Samperi Publisher) Castel di Judica, Catania. Typography simple, but elegant at the same time, and then the content is anything but superficial. We read in the editorial note that acts as a preface to the book: "And 'us cause for pride established upon the good and / or 'quality of work entered. It would not say more, but not to us but to make readers - to your personal taste, more or less goals - distinctions, dissent or consent. "The book" Nine Poets "is actually the third release of" Anthology Open ", a literary project that Joseph Samperi with its Editions Calatino is doing, with careful selection and commitment professionale.Sono included in this "Open Anthology no. 3 "Poets: Crossbowman Pasquale, Carla Bariffi, Alberto Ciani, Thomas Lisi, Marco Mastromauro, Piero Simoni, Raffaele Urraro, Maria Luisa Vallino, Joseph Vetromile. Each of them is mostly a reasonable space of eight pages, plus their news biobibliografiche appendice.A in short, always for the Calatino Editions, will be out another selection anthology dedicated to the storytellers, and just be titled "Ten Storytellers ", in line with the goals already set." Nine Poets "Anthology 3 Open, Editions Calatino, Castel di Judica (Ct), 2010.Euro 7.00; ISBN 978-88-905159-0-3

Joseph Vetromile

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