Friday, May 7, 2004
Notense Alprazolam Rating
SPECIAL 730/2004
What are the tax-exempt income and annuities that are not earned?
the purposes of the exemption shall be treated as privileged pensions paid to ordinary conscripts (Judgement No. 387, 4 to 11 July 1989 of the Constitutional Court) to: tabular
• pensions payable in respect of disability sustained during military service rendered as a cadet and / or reserve officer as well as non-commissioned officers (sergeants promoted military service in the terminal phase of the service); tabular
• pensions paid to auxiliary Carabinieri (military leverage at the Carabinieri) and those who perform military service in the State Police, the Guardia di Finanza in the body, the body of the fire brigade and military volunteers so far as the disability which gave rise to a pension has been and depending on the contracted during military service or period corresponding to the compulsory military service.
are also exempt:
• the increase of social pension benefits provided for in Article 1 of Law December 29, 1988, No 544;
• a mobility allowance under Article. 7, paragraph 5, of L. July 23, 1991, No 223, for the reinvested part of the establishment of cooperative societies;
• maternity allowance provided by L. No 448 of 1998 for the woman worker;
• pensions paid to Italian citizens have become disabled and relatives of Italian citizens died as a result of explosion of weapons and explosive devices left unattended or abandoned by the Armed Forces in time of peace at exercises combined or isolated;
• pensions paid to Italian citizens, foreigners and stateless persons become disabled in the discharge of their duty or because of acts of terrorism or organized crime and the special treatment of survivors paid to survivors of the duty, of terrorism or crime organized
• checks for cooperation in research activities conferred by universities, observatories, astrophysical and Vesuvius by public authorities and research institutions in art. 8 DPCM 30 December 1993, n. 593, as amended and supplemented, ENEA and ASI.
As for scholarships, are exempt: •
scholarships paid by ordinary statute regions, according to L. December 2, 1991, No 390, university students and those paid by the special regions and autonomous provinces of Trento and Bolzano in the same way;
• scholarships awarded by universities and institutes of higher education, according to L. November 30, 1989, No 398, for the attendance of courses and schools of specialization for the PhD research, post-doctoral research and for training courses abroad;
• scholarships banned from 1 January 2000 under the Socrates program set up by Decision No 819/95/EC of the European Parliament and the Council of 14 March 1995, as amended by Decision No 576/98/EC the European Parliament and the Council, and additional amounts paid by the University, provided that if the total is not than € 7,746.85;
• scholarships awarded pursuant to Legislative Decree no. August 8, 1991, No 257 to attend the universities of specialization of the faculty of medicine and surgery;
• scholarships for victims of terrorism and organized crime as well as orphans and children of the latter (Act No 407 of 23 November 1998). Annuities Inail, except the daily allowance for total temporary disability, not income and therefore are not relevant for tax purposes. Similarly, the revenues are not earned with a similar kind by non-residents.
In cases in which taxpayers receive a pension Ente foreign social security by way of compensation for damage suffered as a result of an accident at work or occupational disease contracted during the working life must produce to the Revenue - Head Office investigation - which is a self-declared that amount in damages. This form must be submitted only once, and then when presented for previous years must not be reproduced.
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