What Is The Material Under The Hospital Sock

Constitution Day-Letter of Introduction

Roberto Innocenti Torelli Responsabile. Associazione Articolo 53- Salvatore Scoca - Meuccio Ruini

Ing. Claudio Mazzoccoli Italia dei Valori Sesto Fiorentino ,
membro della Associazione Articolo 53 - Salvatore Scoca - Meuccio Ruini

_______________________________________
Benvenuti

Innnzitutto voglio ringraziare voi per avere accolto il nostro invito e siete venuti, rinunciando a qualche altro importante impegno, per essere con noi qui a festeggiare una persona importante, arzilla ed in salute nonostante i suoi 60 e passa anni.: La nostra Costituzione

Voglio poi cogliere l’occasione per ringraziare il Circolo Andreoni per la calorosa accoglienza che ci riserva questo pomeriggio.

Venendo al tema che sarà trattato da me e dagli amici che con me vedete : Su molte fonti, anche autorevoli, abbiamo avuto modo di leggere contributi inerenti il Sistema Tributario italiano ed il tema della Evasione Fiscale. Ci rendiamo conto che il materiale necessita di una integrazione e di una collocazione strutturale in ambito storico e costituzionale.

Partendo da questa premessa, riteniamo di fare cosa utile condividere con Voi quanto da tempo andiamo affermando sulla base degli studi e delle analisi condotte sull’argomento. Come membri di Italia dei Valori Sesto Fiorentino e responsabili della Associazione Articolo 53- Salvatore Scoca - Meuccio Ruini, abbiamo posto infatti questo obiettivo in cima alla agenda dei nostri lavori.

Anche a fronte degli ultimi accadimenti (promulgazione dello Scudo Fiscale, promulgazione del Lodo Alfano and its Constitutional Court), we believe that the public begin to realize the problems arising from failure to comply with constitutional requirements and the ruin of many of the laws that operated by various governments, but those driven by Knight. Silvio Berlusconi in particular, are launching in terms of fairness in taxation . The conditions applied to the return of capital from abroad, expatriates certainly in defiance to the laws and interests of the country and their fellow citizens, the attempt to change the Constitution by ordinary legislation, are all acts that flow from a widespread ignorance of the fact that as well as the Apennine Mountains form the geographic support of the Peninsula, so the Constitution is and remains the moral support of the nation.

About had the opportunity to read the book "TAX: THE BETRAYED COSTITUZIONA" he mind that the issue of the tax system is quite complex and has its roots in political, social and economic of our country and we can not clear it trivially over a classroom discussion on this or that article of the law. E 'a pervasive and cross-cutting theme that catches many topics. no coincidence that the system of taxes is at the center of each country system, as is the support activities. This is the famous "cover" wide and narrow which we refer when we talk about how and where to allocate the money.

As members of the Association Article 53 - Salvatore Scoca - Meucci Ruini, we are conscious of the fact that Article 53 of the Constitution, as it is delivered, not only is far from being realized, but, as confirmed by the legislative history and the past, the tax system Italian is the time conformed to the principles of the Albertine Statute in force before the Constitution made his entrance with the value attached to its Articles 2, 3, 23 and 53 . The Constitution, in its extreme balance system, has spent a good 4 inter-related articles in the topic.

Recognizing that not individual aspects of the existing tax system, but the entire system currently used are a clear example of disobedience by the political class and of the country system, the wording constitutional frankly we believe should be the departure of all reasoning.

constitutional imbalances introduced to the system are having, unfortunately, all that lethal effects can be seen in terms of inequality in taxation, of "civil disobedience" that becomes widespread tax avoidance, evasion, illegal employment, false accounting, billing, compliant, non-payment of VAT, transport and export of capital abroad. Not to mention the business and support mafia and organized crime are taking more of a thousand streams and that the current system allows. Read sneaky and exceptions on exceptions, the work of powerful lobbies that time have completely upset the initial design of the founding fathers.

On this we can and need to write down the arguments of those who care Italy and its Constitution. From this we should finally take hold in a speech to be made public as well as in the halls of Parliament. In terms of public opinion as an Association we are equipped as best as possible based on the limited means at our disposal.

Take a cue from some notes of the "keynote" that as an Association we offer sessions in which we are called to speak. We can not, within a couple of folders, say anything, but we expect that a dialogue is opened and Italy of Values, which addresses the right way analysis. We are willing to enter into the merits, and of course to be part of the work and for review.

What
send us the words of our founding fathers through the 'Art 53 and articles that lead to it ( Articles 2, 3:23 )?

Ci dicono che l’insieme dei singoli tributi deve informarsi a criteri di progressività . Ci dicono anche che i tributi devono essere calcolati in ragione della effettiva capacità contributiva . Ma le parola usate dall’On. SCOCA (Sed. Ass. Cost. del 23/05/47) sono chiarissime in proposito e richiamano lo scenario etico trasmesso dagli Artt. 2 e 3.
Rileggiamole attentamente "[..] There is no denying that the city, before being called to pay a portion of his wealth to the state, to satisfy public needs, it must meet the basic needs of his own life and those to which, for moral and legal obligation, must take action. "

It 'obvious that we can not buy goods, services and consumption and demand that the VAT (indirect duty ) is applied progressively according to our ability to pay. From this follows an important principle: VAT is most striking i redditi bassi. Basta guardare il grafico riportato per vedere come, purtroppo, l’aumento dei prezzi “morde” proprio in questa area che, guarda caso, è oggi sempre più affollata.

Il rispetto del dettame costituzionale chiede quindi di portare in deduzione dal reddito lordo, comunque conseguito, ivi comprese le rendite finanziarie, tutti gli oneri e spese sostenute, IN MODO ANALITICO, ed all’importo ottenuto, che è poi la CAPACITA’ CONTRIBUTIVA, applicare la progressività costituzionale secondo gli scaglioni di reddito e le aliquote previste sulla base della legge delega 825/71.

This mechanism, unlike the one currently in effect, guarantees the preservation of the dignity and role of the citizen as taxpayer and does not have absolutely aspects of confiscation of wealth tax.

Today it is not. The current system, lagging behind that constitutional and based more on the principles of the existing Albertine Statute, takes profusely from those who, like the employee and retired, has no defense against the drawdown mechanisms. other side instead has consistently protected from self-employment income, allowing a gap between actual income and found growing.

You can see from the graphic side as thanks to the thousands of loopholes in the law today a growing number of people can

hide from the tax incomes and rents.

This is not news to anyone, for example, scandal entrepreneurs complain that at the end of the year less than their employees. This paradox, like many others, thoroughly described in our editorial contributions, are partly the result of a mentality and an all-Italian "amoral familism" [1] not ago that exaggerate the failure produced by laws that happening since 1947, have increasingly disfigured until it becomes the constitutional a couple of sentences forgotten by most.

If the Constitution really needs to be restored to the center of the political agenda, if a transaction is made bold, this is definitely the return of the design of the tax system to the Constitution.

The good news is that with the Constitutional method, each step in money, in whatever form, will be recorded as overlapping entries of a double game. In this way, the ability to pay for a professional and an entrepreneur saranno verificabili senza il ricorso a metodi induttivi o, peggio, basati su una statistica approssimata per difetto per opera di lobby contrapposte. Il metodo Costituzionale permetterà di evitare la evasione fiscale, non occorrerà abolire le ritenute alla fonte dei redditi fissi, né le ritenute di acconto e le altre ritenute per le partite IVA. Non solo avremo rispettato il principio di uguaglianza di tutti i cittadini, ma avremo fatto un passo decisivo nell’abbattimento degli ostacoli di tipo economico ce frenano la crescita di tanti cittadini o di tanti giovani, ostacolati dalla mancanza di quel minimo per vivere, studiare, affermarsi (Artt. 2, 3, 23 ), lo Stato, diversamente da quanto i detrattori claim (as at the time Hon. CORBIN against the thesis of Hon. CYCO, Sed. Asst Constitution of 23/05/47), will cash as provided by adjusting the tax rates that , going on a capacity to act 'CONTRIBUTORY calculated analytically, will ensure a levy however, solidarity and fair.

Florence, 28-Nov-2009

Roberto Innocenti Torelli Manager. Association Article 53 - Salvatore Scoca - Meucci Ruini

Ing Claudio Mazzoccoli Italy of Values \u200b\u200bSesto Fiorentino,
member of the Association Article 53 - Salvatore Scoca - Meuccio Ruini

Association Article 53 - (Salvatore Scoca - Meucci Ruini) http://articolo53.blogspot.com/

Italy of Values \u200b\u200b.- Sesto Fiorentino http://www.sestofiorentino . italiadeivalori.it

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[1] Andrea Leccese: the moral foundations of Tax-Evasion Armando Editore

Birthday Save The Date Quotes

Saturday, November 28 at 16 in Florence "Constitution Day"

Saturday 28 November
AT THE CLUB ARCI R. ANDREONI

Via A. D'Orso, 8 Florence
AT 16.00

"Constitution Day"

FOUNDATION DON LORENZO MILANI

Michele Gesualdi

ASSOCIATION ARTICLE 53

TORELLI ROBERTO

PRESENTING

BACK TO THE CONSTITUTION

(Premio Paolo Borsellino 2009)

the presence of the author

ANDREA LECCESE

Read excerpts from our

founding fathers on 53

the end DRINK

In collaboration with

Chamber members UnicoopFirenze southeast

for more information: 055602636

Round 8.84 To The Nearest Tenth

Leg. 152/2006 TU ENVIRONMENT ISSUES great atmosphere

VALUTIAMO INCARICHI PER LA RICHIESTA DELL'AUTORIZZAZIONE DI EMISSIONE IN ATMOSFERA- ANALISI CHIMICHE EMISSIONI

L’Art. 272 (paragraphs 1 and 5) of Legislative Decree no. 152/2006 identifies the activities and facilities classified as minor effects air pollution. For these activities:
- not be issued a permit
- no one is required communication (even in case of installation in facilities already authorized).

However, in the event that the Company deems appropriate may be made an explicit request for an exemption using the appropriate model to which is attached the list of facilities and activities to air pollution hardly relevant. E 'by the company, which forwards the application for exemption, barrare le voci che la riguardano all’interno dell’elenco succitato.

La Provincia valuta la richiesta, ai sensi del D.Lgs. 152/2006, e rilascia la comunicazione di esenzione.

L’Amministrazione Provinciale valuta la sussistenza dei requisiti dell’inquinamento atmosferico scarsamente rilevante; successivamente può provvedere al rilascio di una comunicazione di esenzione o, in caso lo ritenga necessario, alla richiesta di ulteriori integrazioni; nel caso ritenga che la ditta non sia esentabile può procedere con l’invio alla ditta di una comunicazione di obbligo di presentazione domanda di autorizzazione ai sensi art. 269 \u200b\u200bor alternatively to permit the accession of a general nature.

CRIMPING, BORING, edging, tumbling, roller leveling, shearing, CONIFICATURA, threading, drilling, milling, punching, DRAWING, FILING, TAPPING, planing, bending, tapering, COLD PRESSING AND CUTTING, TURNING, CUTTING, DRILLING .

are considered of little relevance to air pollution also the machining, but otherwise similar to those defined sovrariportate work type.

• They can not be considered for machining low-pollution mechanical surface treatments found the following metals:
SHARPENING, SANDING, FINISHING, BLASTING, LAPIDELLATURA, lapping, taping, sanding, mechanical polishing, grinding, GRINDING, SANDING, GRINDING, TRIMMING, grinding and brushing.

this work, as well as those otherwise defined but which may be assimilated to the type of work, you need to use General General Authorisation which are classified as facilities and activities in derogation of Art. 272 paragraphs 2 and 3 Part V of Legislative Decree no. 152/2006, covered in paragraph 34) Appendix 2 to the general authorization list generic .


2. Activities / facilities is not considered to be minor effects due to air pollution emission specifications

be subject to authorization in the regular procedure :
• facilities or activities which, although identified in Part I of the Covenant. 4 Part V of Legislative Decree no. 152/2006, emit carcinogens, mutagens or toxic to reproduction substances of very high toxicity and cumulation, as identified by Part II of Annex I to Part Five of the Decree. 152/2006;
• facilities or activities which, although identified in Part I of the Covenant. 4 Part V of Legislative Decree no. 152/2006, use substances or preparati classificati dal D. Lgs. 03/02/1997 n. 52, come cancerogeni, mutageni o tossici per la riproduzione e ai quali sono state assegnate etichette con le frasi di rischio R45, R46, R49, R60, R61.


3. Impianti termici

Gli impianti termici con potenzialità superiore alle soglie previste all’art. 269 comma 14 non possono essere esentati ma devono essere sottoposti ad autorizzazione (in procedura ordinaria o generale generica).

fac-simile di domanda

ALLEGATO A) (autorizzazione di carattere generale)
ALLEGATO A1) per gli impianti e le attività di cui alla Parte II dell’Allegato Fifth Part IV of the Decree on the list activities in plant exemption (Annex B);
plan applications submitted under Article. Legislative Decree 272 of 3 April 2006, No 152
ACTIVITIES IN EXCEPTION
for private entities, the application shall be submitted in a legal paper




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caso.gianfranco or call 3405268303 @ virgilio.it

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ITALY OF TAX WHERE THE RICH ARE RETIRED

The strike threat was the tax preferred by the opposition right-wing governments against Prodi.
If today there was real opposition, the first thing should shake the threat side.
That is, a struggle without quarter to the strikers the tax authorities, which are millions and the vast majority vote to the right!
The annual publication provides an overview of the income of growing lawlessness in mass. The latest on 2006 income, paints Italy as a nation of starving! One in three Italian
not reach the threshold of taxable income of € 10 thousand per year, one in two does not reach 15 thousand euro!
Fortunately, there are retirees, who made merry with the high average income of € 16,100, as well as workers, teachers, civil servants and other niches of wealth that break through the wall of 21 thousand euro.
There is also a small handful of nabobs denouncing gross € 150 thousand a year! Thanks to these
few categories the state can survive.
78% of tax revenue, with which they run schools, hospitals and the funding comes from public works employees. How appropriate, because while workers and retirees ride, there are millions of professionals, entrepreneurs and self-employed who are pulling the belt in the ranks of the Caritas soup kitchen! Hoteliers that
They get on average per month € 6/7mila, mechanical and hydraulic reduced to living on less than € 400 per month. They're doing the poor taxi drivers, barely exceeding € 1,000 per month, jewelers that reach 2,000. Property developers and oil companies, with 4,000 euro gross per month, but can aspire to a standard modest life.
As is evident, especially in Italy and the rich are crying!
This situation is the daughter of the current system of assessment of ability to pay which assigns:
who plays a self-employment, income standard, below the real ones,
(from 40% to 70% of what is assumed true ).
who pursues his employee or retiree finds the income from your pay or pension card, and then to 100%. This system produces
: 130miliardi of € 35 billion of tax evasion and social security contributions, a violation of Article 3 of the Constitution on the principle of equality, and 53 on the principle of ability to pay and progressiveness of the tax system as a whole!
To reverse this situation it is necessary to verify the ability to pay and give to the progressive tax system as a whole, the constitutional system to apply analytical / deductive / systematic (sum of all incomes, however achieved, deduction from the amount of all however without the costs and the amount of their difference with the Constitutional apply progressive tax rates and income brackets as close as possible in order to represent the backbone of our tax system).

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relational relational

The generic space widespread contemporary European city, a product of the crisis of modern space that is slowly changing status.
A radical reconfiguration process that moves new interpretative paradigms and new tools for the design of the territories of the new modernity.

interpretative modeling performed on the local schedule has identified six new modes of settlement, settlement systems complex paradigm of regulatory mechanisms and related conditions of space assets missing: the reticular system, isotropic, anisotropic, stratificato, a campo, a flusso.

Nella modellizzazione interpretativa le relazioni tra le categorie dello spazio, risultano regolate dalla sovrapposizione, combinazione o giustapposizione tra i differenti sistemi, ognuno dei quali porta con se nuove condizioni operative per la produzione dello spazio contemporaneo.

- Il sistema reticolare - opera sui caratteri strutturali dell'ordinamento spaziale, identificando le polarità, posizionando i nodi morfogenetici e gerarchizzando le aste infrastrutturali, lavorando sul filo dell'opposizione dialettica strutturalista interno/esterno (rete/stanze della rete);

- Il sistema isotropo - work on connecting isotropy and settlement of the territory, the porosity of the rooms of the lattice model, the generative principle iterative settlement, to the a-to-scalar and hierarchical;

- The anisotropic - work on linear terms of settlement , denoted by a prevailing direction, by a variable thickness, the lability of margins, the porosity of the connective tissue cross-connection through strategies pluridirezionate systems and multiple thresholds;

- The Field - work on the correlation between homogeneous systems of living space, increasing their specific gravity relational e sulla condizione osmotica dei limiti del campo;

- Il sistema strato - opera sulla stratificazione delle scritture territoriali introducendo relazioni di casualità tra i differenti livelli, decretando indeterminatezze programmatiche nei sistemi insediativi aperti, lavorando per spazialità differenziali attraverso la strategia del montaggio come conflitto anti-narrativo;

- Il sistema flusso - opera con i materiali "invisibili" dei territori contemporanei (merci, reti informatiche, flussi migratori, osmosi funzionali), dislocando i flussi immateriali, programmando temporalmente, in fasi cicliche, seriali, random, la geografia degli eventi, scambiando e sostituendo funzioni nella città fisica, introducendo i dispositivi programmatici, complessi di norme e regole capaci di sovvertire l'ordine precostituito dei tessuti insediativi della città generica.

Se la lettura critico-interpretativa riscrive la geografia relazionale dei territori della nuova modernità, individuandone i principi generativi e le correlazioni tra i testi insediativi, infrastrutturali, ambientali e gli "universi" delle pratiche (dell'abitare, del produrre, del ricreare, del circolare), il progetto dello spazio interviene come un operatore deformativo delle condizioni paradigmatiche delle figure relazionali, utilizzando differenti strategie operative transcalari, puntuali (nodi morfogenetici, reti deboli, structural networks, settlements, acupuncture, clusters), linear (filaments, seepage, interference, strings, meandering, stems, chains), and area (campus, ranges, thresholds, textures, patches, pens, tartan), capable of triggering processes contextual conditions of transformative, open to change and able to integrate additional spatial and temporal differences in a heterogeneous evolving.
strategies capable of governing deferred construction of urban areas in "unstable equilibrium space-time" through projects organizing, through the construction of space devices, systems constraints to be observed and operational guidance to follow.

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Fabio Alessandro Fusco, City relational , 2006

If the city is the product of the widespread crisis of the modern city, the city is the relational product of the final overcoming of the crisis of modernity.

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The city The city The city sprawl

Fabio Alessandro Fusco, City sprawl , 2007

The gradual move away from the center.

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thin oblique

Fabio Alessandro Fusco, The city thin , 2006

rhizomatous linear settlement system.

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Fabio Alessandro Fusco, the city oblique 2007

reading critical-interpretative bottom up and down up.

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City The city archipelago

Fabio Alessandro Fusco, Archipelago City, 2008

settlement reticular system.

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Raumplan




Fabio Alessandro Fusco, Raumplan , 2005
Studies for a tower.

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relational diagrams

Fabio Alessandro Fusco, Relational Diagrams, 2007

Strategies device for the territories of the new modernity.

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IN WHICH THE HEALTH IS THE CONSTITUTION TO 60 YEARS OF ITS PROMULGATION?

By: Innocenti Torelli Roberto has worked
: Claudio Mazzoccoli

The answer to the question of title is concentrated in the arguments that follow. The articles of the Constitution cited in the contribution are shown at the bottom.

The birth of our Constitution took place in three subcommittees, sometimes also in subgroups of sub-committees, commissions of eighteen, eleven of the 75 Constituent Assembly and in the plenum.

It is the result of a compromise of high profile political, moral and social development and was approved by almost all political groups in the Constituent Assembly, from liberals to communists and monarchists, and not only approved by the Fascists any man!

Our founding fathers wanted to give to the Constitution and the rights and duties in the first part of the programmatic nature of rule:

the rule of constitutional law on the ordinary law requires the legislature to follow the ordinary law, the guidelines laid by the Constitution, and therefore the constituents who wanted them, mark the way for the legislation of the years ahead, thus projecting into the future their aspiration to social reforms.

Article 2 represents a clear proclamation of those aspirations, as it recognizes and guarantees the inviolable rights of the human person. Consequently, the arbitrary the legislature is limited. It is not up to him to determine which rights should be considered essential and which not, which can recognize and what to deny. Article 2, after having proclaimed the inviolable rights, requires the fulfillment of the mandatory duties of political solidarity, economic and social development.

There is thus a close connection between rights and duties, including the high moral meaning is obvious, especially with reference to well-known trends, where, in addition to the demand for more and more rights, assume positions of constant challenge to meet every requirement of further obligations.

The full development of the human person is realized with the recognition and implementation effettiva di tali diritti : libertà dal bisogno e quindi della necessità del diritto/dovere al lavoro e di una retribuzione tale da rendere autonoma e libera, per una vita dignitosa, la persona umana.

Diritto effettivo all’istruzione e darne di più a chi ne ha più bisogno, per eliminare in radice quelle disuguaglianze sostanziali che, anche oggi, esistono fra le persone e che ne limitano di fatto l’autonomia e la libertà.
Il grande Norberto Bobbio ha scritto; “libero non è colui che ha un diritto astratto senza il potere di esercitarlo, bensì colui che oltre al diritto ha anche il potere di esercizio”. Diritto all’assistenza ed alla previdenza, diritto al riposo, diritto security. Our founding fathers recognized the novelty of the human person with respect to the state and the state must intervene where the individual is unable to ensure the effective rights!
So the Republic has the task of promoting the conditions to give effect to these rights and all other in the first part of the Constitution.

Article 2 of the Constitution guarantees the inviolable rights and demands the fulfillment of the mandatory duties of political solidarity, economic and social, and these refer to Article 23 for the performance of assets. For these, in turn, Article 23 refers to Article 53.

Finally, Article 53, to give effect to the will of our founding fathers, citing the tax reform of the enabling act 825 of 1971, signed by Luigi Preti and Ferrari Aggradi, establishing IRPEF and VAT in its guiding criteria ordered governments to enact laws to introduce legislation with which the analytical system to determine the "actual ability to pay, thus giving the progressivity in the tax system as a whole."

These guiding criteria of the enabling act were thwarted by law 825 of 600 Bruno Visentini the 1973 regulations and laws are followed, that the law 917/86 Consolidated income taxes and following.

Article 2 then connects to in Article 3 of the Constitution: "E'compito the Republic to remove those obstacles of an economic and social well being limiting, in fact, freedom and equality of citizens, prevent the full development of the human person effective participation of all workers in the political, economic and social development of the country. "

Our founding fathers wanted to give, with the first articles of the Constitution, the directives given to the legislator, a groove in which he had to walk and as a statement of purpose which democracy was to lead and that is towards social equality.
The first articles infatti, specificano come questi diritti inviolabili della persona umana devono essere effettivi. Il Giurista ed il Legislatore pertanto non possono interpretare o derogare le chiare direttive Costituzionali. La non applicazione dell’articolo 53 vanifica i diritti effettivi citati negli articoli 2 e 3 e seguenti; le vicende politiche giornaliere, le crescenti e plateali disuguaglianze economiche e sociali dei cittadini ne sono la clamorosa testimonianza.
La conoscenza degli atti dei nostri Padri Costituenti, l’esperienza effettiva della vita economica quotidiana porta ad affermare che le attuali normative tributarie riferite agli artt. articoli 3 e 53 sono anticostituzionali.
Infatti, i legislatori, rinunciando all’accertamento delle capacità effective contribution in their consistency (Hon Scoca, Constituent Ass) also withdrew to give progressivity in the tax system as a whole (Hon. Ruini, the Constituent Ass) and therefore, undermined the rights contained in Part I of the Constitution!
Governments tell us they could not guarantee the constitutional rights because of limited financial resources and that this is due to taxpayers who do not do their job evading the taxes due on a massive scale. But this situation is sanctioned and permitted by the law in violation of Articles 3 and 53 did not observe the Constitution.
The current legislation does pay taxes for certain categories on a "flat part and not in the actual extent of their income, "while other groups pay taxes on" their income in 'real measure' and are certainly not the lump-sum deduction or deductions to eliminate inequality between taxpayers as the annual tables of the various income so clearly demonstrated.
When some politicians are unable to make calls in opposition to each other categories of taxpayers, had first will check if they have not voted for the legislation that is completely in conformity with the Albertine Statute bring these groups in opposition, the law 600 / 73 to all that follow up to 917/86 and still following.

is precisely the income with deductions or lump flat-rate tax deductions without any documentation to determine the alleged massive tax evasion by the government.

Giacomo Vaciago, at a conference in September 2007, stated: "... all the theorems we proved about the merits of a market economy, assume that people pay taxes. The political problem is how to switch to a new equilibrium starting from the current poor balance, one in which there is a noble race to escape. In twenty years, I never managed to get all the bills each time I was self-employed persons in the house, a chore! Rarely is the total amount of bills that I can bring home even when I can deduct 36%. "

Minister Visco, always at the conference in September 2007, made this observation:
VAT tax evasion involving all consumers, income tax evasion self-employed and employees (the latter made possible by safe "black" of workers), small, medium and large enterprises evade. We can add to this tax avoidance and evasion of the great capital "tacit" for financial income taxed at 12.5%! ITS A GOOD TAX SYSTEM! UNCONSTITUTIONAL! BUT WHO LIKE? Certainly the usual unknown! Both at that
Vaciago Visco perhaps, escape, or do not know them at all, the will of our Padri Costituenti i quali ci indicarono di accertare la capacità contributiva effettiva e non forfetaria e che il sistema tributario è informato al criterio della progressività nel suo complesso e che per ottenere l’effettività di questi due principi occorre applicare il sistema analitico deduttivo sistematico sia per i redditi globali personali comunque conseguiti sia per tutte le spese e gli oneri fiscali comunque pagati e sull’importo della loro differenza applicare una progressività tale da rappresentare la spina dorsale del nostro sistema tributario. Progressività con scaglioni di reddito ed aliquote che la legge delega 825/71 ci raccomandava, e che non rappresenta in alcun modo aspetti di confisca della ricchezza!
L’ex vice-ministro Visco sostiene che il sistema analitico e Costituzionale comporterebbe una soprafatturazione dei costi determinando il crollo delle entrate. Ma chi si divertirebbe ad aumentare i propri redditi imponibili emettendo fatture false per diminuire i redditi imponibili di altri contribuenti?
Come chi, procurandosi da tipografi compiacenti blocchi di false fatture con numerazioni false, le intesta a nomi di fornitori inventati, consegnando in questo modo alla guardia di finanza lo strumento del controllo incrociato in quanto ciò che appare nella dichiarazione dei redditi di chi deduce importi falsi questi importi non appariranno certamente nella dichiarazione dei redditi di chi, in questi casi, non vende. E’questo il modo per rendere finalmente efficaci cross-checks tax because the documents must be in the hands of both the seller and adds, is in the hands of those who buy and concludes, as now you can not do as fiscal documents than are in the hands of only those who sell and very, very, very often in the hands of anyone! In the book

FISCO: BETRAYED THE CONSTITUTION-Pagnini Editore, written not only for employees but for all the Democrats who have their roots nell'Antifascismo in the Resistance and the Constitution, are not put in opposition to the various categories of taxpayers but is impeached the current method of calculation of ability to pay that contrasts, in fact, the categories of taxpayers.

making the word to our founding fathers has been shown that is the concern of all citizens out of this, unconstitutional, constitutional law and enter into the situation!
Our founding fathers in one of the four additional articles on taxation, then merged into one article, 53, with the signing, among others, Hon. the Ezio Vanoni asked that "everyone, even foreigners, are involved in economic, social or policy of the state are required to pay the taxes in proportion to its actual ability to pay, subject to the exemptions and privileges provided by law." So out of the actual income of the philosophy Albertine Statute and not flat, agreed with the trade associations that represent continuity with it instead.
"The phenomenon of tax avoidance now occurs on a scale of concern and undermines fair distribution of the tax bill. In such a situation, the tax burden becomes oppressive and unbearable for the honest and for categories of taxpayers who can not escape the exact determination of technical reasons. "
This statement that we continually hear perfectly well, but it's the Constituent Ezio Vanoni in 1949 shortly after the promulgation of the Constitution!

listen sempre i vari “Dotti”sul tema tasse:

Molti di loro sostengono che l’evasione fiscale è dovuta dalle aliquote impositive troppo alte:
A sentire queste affermazioni sembrerebbe che quando le aliquote impositive erano basse l’evasione fiscale non esisteva. Per questo è citata la frase del Vanoni! Comunque la risposta era ed è: per tutto l’anno la filiera dalla produzione alle varie intermediazioni alla commercializzazione dei beni di consumo e nei servizi comprava e vendeva come pure oggi (50% con – 50% senza, oppure 100% senza…naturalmente senza fattura ) tanto che a fine anno chiedevano e chiedono ancora oggi false fatturazioni perché oggi come allora sono troppo al di sotto income agreed. (Yesterday, agreed with the income tax office, then-minimum tax, coefficients, parameters, field studies or forfetini today ... and are also offered the forfetoni).

Someone asks a lower tax progressivity and who calls the family quotient. More of them are asking the person to move from taxation to tax things.

mean shifting the tax burden from personal taxes to those progressive and proportional tax on consumption goods and services that is the exact opposite of the will of our founding fathers.
Who asks the proportionality of the taxation. There is no one who raises the analytical system deduttivo sistematico Costituzionale. Occorre ricordare che non ci può essere Democrazia se il fisco non è Democratico. Il fisco non può essere usato come una leva per la ricerca del consenso politico ed elettorale perché questo concetto è l’esatto contrario dello stato di diritto. Il fiscal drag, per cui l’aumento dei prezzi ed in particolare quelli dei prodotti petroliferi produce automaticamente un aumento del gettito fiscale derivante, senza una delibera del Parlamento ha ben pochi numeri per essere giudicato democratico e costituzionale!
Infatti viene violato l’art. 23 della Costituzione. Se poi in relazione a questi aumenti dei prezzi il fisco non accerta il variare dei redditi, allora non osserva neppure la regola Costituzionale to pay taxes according to their ability to pay by applying it to the progressiveness of the tax system as a whole!

Here's an example! We all know that rising prices of many consumption goods and services due to the fact that the old have become a € 1,000 lire has actually moved, as has been saying many of his interventions in the ILO Secretary General, Luigi Angeletti Hundreds of billions of euro by holders of fixed income to owners of independent income. So
owners independent of the income with these price increases have increased wealth, greater purchasing power and a greater ability to pay but having income flat or sectoral studies, these higher revenues are not recorded by the tax system and then we do not have this increased wealth and pay taxes there! Instead
fixed incomes who have suffered price increases, have less purchasing power, and we see the contraction of purchases embarrass the production system, and less ability to pay the tax but have the same ability to pay for that fixed incomes pay their taxes, the amounts of the price, instead of someone who has increased his wealth holders that is independent of income. (Al gives always follows the prank!). What do you

is constitutional in all this? For the "learned" the answer!
Silvio Spaventa in his background on the Republic denounced that produce strong regressive indirect taxes that affect heavily the middle or low income and unemployed while the middle income / high even realize it, creating a grave injustice! Then he wondered how the state could intervene to remedy this injustice!
would have sufficed for Silvio Spaventa knew the will of our founding fathers who had expressed the wish that the whole tax system was informed of the policy of progressive and for that indirect taxes should be progressive in their income when calculating the overall staff effective and where the tax would have to undergo an investigation nella loro consistenza effettiva.

Tito Boeri ci dice che il valore globale delle entrate tributarie ammonta a 490 Miliardi di cui
i due terzi sono tasse proporzionali ed un terzo quelle personali progressive , già questo ci dice che le volontà dei nostri Padri Costituenti non sono rispettate.

Coloro per i quali, i mutamenti delle situazioni politiche opererebbero per la Costituzione di fatto e l’accantonamento di quella di diritto, non si accorgono che in questo modo essi postulano, in fondo, la consacrazione di uno stato di cose: il centralismo, il super-potere dei partiti, il parlamentarismo formalistico e dissolutore , in una parola per una dittatura informe e larvata, che è appunto uno degli aspetti taken into account by the Framers when production and delivery to the history of a type of the Constitution intended to prevent any form of state organization and governance that keeps the nucleus although the seeds of autocracy, and to make against freedom.

At this point, however, might seem logical to consider that the existence of a Constitution in fact different and sometimes contrary to the written illustrated by the low viability of the latter. Nothing is more fallacious. The reasoning may be applied to a constitution put in place and failure to its purposes, but not for a constitution and enacted deliberately not implemented yet!
In conclusion, the constitutional system in fiscale è solido. Non altrettanto si può dire per quanto riguarda la legislazione, farraginosa, contraddittoria, discriminatoria non sorretta da linee guida precise, sostanzialmente iniqua; e a maggiore ragione per quanto riguarda la volontà politica, subordinata agli interessi di grandi gruppi industriali, restia a sopprimere privilegi, ancorata a pratiche di sottogoverno difficili da estirpare, incapace di affrontare in una visione complessiva i problemi, deviata dalla demagogica sirena di “ non metter le mani nelle tasche dei contribuenti”.
Queste riflessioni ci dicono che oggi la nostra Costituzione si trova in un cattivo stato di salute!

APPENDICE
Art. 2. La Repubblica riconosce e garantisce i diritti inviolable human, as an individual and social groups in which he expresses his personality and demands the fulfillment of the mandatory duties of political solidarity, economic and social development.
Article 3. All citizens have equal social dignity and are equal before the law, without distinction of sex, race, language, religion, political opinion, personal and social conditions.
is the duty of the Republic to remove obstacles to economic and social nature which constrain the freedom and equality of citizens, prevent the full development of the human person and the effective participation of all workers in the political, economic and social development of the country.
Article 23. No Personal or property may be imposed except by law.

Article 53. All are required to contribute to public expenditure because of their ability to pay.
The tax system is based on criteria of progressivity.
Section 54. All citizens have the duty to be loyal to the Republic and to uphold the Constitution and laws. The people entrusted with public office have a duty to perform them with discipline and honor an oath in the cases determined by law.

Jenna Jameson High Resolution

DUVRI DVR OR IN CONDOMINIUM-DEFINITION OF EMPLOYER IN BUILDING

ATTENTION DIRECTORS ARE MANY OF THE DIFFICULTIES ' REQUEST FOR FUNDS IN THE PREPARATION OF O DUVRI DVR (about € 500.00) WHY 'IN MEETING THE USUAL ...... CONSIDERS BUILDING INFORMED THAT THERE IS NO OBLIGATION AS THE BUILDING IS NOT' EMPLOYER WORK.

THE DEFINITION OF EMPLOYER SINCE THE D. LGS N.81/08 AND 'VERY LARGE AND' AS DEFINED IN N. 2 OF THE LAW. SUMMARY OF EMPLOYER IS CONSIDERED ONE WHO HAS POWER OF DECISION AND EXPENDITURE .

AND 'GOOD TO ALL REMEMBER THAT THE APPLICATION OF THE NEW SAFETY YOU ARE NOT ALONE housework, THE LESSONS OF RECOVERY MADE AT HOME AND ASSIS TENZA elderly.

COUNCIL MEETING TO BRING IN A COPY OF THE TEXT THAT I HAVE CALLED TO PROVIDE APPROPRIATE RESPONSE TO TURN DR.

IT TOOK THREE YEARS TO UNDERSTAND THAT REQUIRE THE ANALYSIS OF WATER RESERVOIRS IN THE CONDOMINIUM FILED, IS ONE OF THE DUTIES OF DIRECTORS CONDOMINIUM-Decree 31/2001 and Decree 27/2002.

NOT WISH TO ANYONE TO BE IN HIS CAPACITY AS PRINCIPAL / ADMINISTRATOR IN THE EVENT OF AN ACCIDENT SUSTAINED IN BUILDING ONE electricians, plumbers, EMPLOYEES IN GARDENING AND CLEANING OR MASON .

PRECISE WITH THE NEW LAW ON THE SECURITY AND 'BECOME A' difficult task IF NOT IMPOSSIBLE TO DEMONSTRATE IN FRONT OF THE CRIMINAL COURT, THE ELECTIVE RISK, THE ONLY WAY OF SALVATION FOR THE EMPLOYER / CLIENT IN THE EVENT OF AN ACCIDENT.

IL February 19, 2009 The Ministry replied to the interpellation of ANAC STATING THE BINDING 'OF PREPARING THE DUVRI in the condominium.
...... GENERAL DIRECTORATE OF PROTECTION OF THE CONDITIONS OF EMPLOYMENT DIV. III

Pursuant to the effects of the circular n.49/04 you send this reply in order to allow direct feedback to the person requesting.
SUBJECT: Condominium - Leg.
81/2008
With reference to the questions at issue, we provide the clarifications requested.

1. Article. 26 del decreto legislativo 9 aprile 2008 n. 81 prevede, al comma 3, che il datore di lavoro, in caso di affidamento dei lavori all’impresa appaltatrice o a lavoratori autonomi all’interno della propria azienda, o di una singola unità produttiva della stessa, promuove la cooperazione e il coordinamento in merito all’attuazione delle misure di prevenzione e protezione dai rischi sul lavoro incidenti sull’attività lavorativa oggetto dell’appalto e il coordinamento gli interventi di protezione e prevenzione dai rischi cui sono esposti i lavoratori, elaborando un unico documento di valutazione dei rischi che indichi le misure adottate per eliminare o ridurre al minimo il rischio di interferenze, che deve essere allegato al contratto di contract or work.

Therefore it is clear that, if expectations of work inside the building, to be drawn DUVRI one for each building for which there is no award of contracts or transactions which may lead to interference.

It should also be further specified that, if the condo fees, in the form of contract, civil engineering and building works falling within the scope of Title IV of the Legislative Decree no. 81/2008 temporary or mobile sites The administrator is required to qualify as a buyer and as such subject to the obligations contained in Articles. 88 ff. the same legal text.

2. Under Article. 32 of DL 207/2008, entitled "Extension of the deadline imposed by law and financial urgency" is extended to May 16, 2009 the provisions of Articles 18, paragraph 1, letter r), and 41, paragraph 3 , letter a), and the provisions of Article 28, paragraphs 1 and 2, concerning the assessment of work-related stress and the exact date of the legislative decree 9 April 2008, No 81, as amended. The extension is therefore not about the subject matter of the questions.

3. The obligation to carry out risk assessment has been introduced into Italian art. 4 of the Decree. 626/94 and is therefore the current data di entrata in vigore di tale decreto; i datori di lavoro a cui siano affidati lavori nel condominio erano già in precedenza obbligati alla valutazione di rischi.

Per quanto riguarda la produzione delle singole valutazioni dei rischi ai fini della redazione del DUVRI, non sembra che la legge preveda tale obbligo a carico dei datori di lavoro affidatari, disponendo in via generale a carico dei datori di lavoro un obbligo di “informazione reciproca anche al fine di eliminare rischi dovuti alle interferenze tra i lavori delle diverse imprese coinvolte nell’esecuzione dell’opera complessiva” (art. 26, comma 2 lett. b) e non applicandosi le disposizioni riguardanti la redazione del DUVRI - ai sensi del successivo comma 3 dell’art. mentioned - the risks specific to the activity of individual contractors or self-employed.

4. Article. 26 of Legislative Decree no. 81/2008 does not require special conditions for the preparation of DUVRI.

5. With regard to any requirement of health surveillance for cleaning companies, reference should be made to Title IX, Chapter I "protection from chemical agents" of Legislative Decree no. 81/2008, namely the combined effect of Articles. 229 and 224. Under the provisions cited, workers exposed to chemicals hazardous to health that meet the criteria for classification as very toxic, toxic, noxious, sensitizing, corrosive, toxic reproduction, carcinogenic and mutagenic, category 3, except that the results of the risk assessment show that, depending on the type and quantity of a chemical agent and the methods and frequency of exposure to that agent present in the workplace, there is only a low risk to the safety and irrelevant to the health of workers, being sufficient to reduce the risk measures and general principles for risk prevention.

THE EXECUTIVE

(Mr. Lorenzo Fantini)

received on 19.02.2009

Subject: questioning ANACI



GOOD LUCK

WORK - Definition of risk elective - Identification - Criteria - Distinction risk Electoral Act made working with guilt. E 'described as "risk elective" a purely arbitrary deviation from the normal ways of working for personal purposes, that involves risks other than those related to the normal mode of performance (Cass. 18 August 1977 No. 3789, Cass. July 24, 1991 No. 8292, Cass. November 17, 1993 No. 11351; Cass. February 3, 1995 1269, Cass. May 3, 1995 No. 6088, Cass. September 1, 1997 No. 8269, Cass. 4 December 2001 No 15312). It is configured as the only limit that affects the course of work, excluding it (Cass. 19 April 1999 No. 3885, Cass. June 2, 1999 No. 5419, Cass. October 9, 2000 No. 13447; Cass. 8 marzo 2001 n. 3363). Sicché, il rischio elettivo può essere individuato attraverso il concorso simultaneo dei seguenti elementi caratterizzanti: a) vi deve essere non solo un atto volontario (in contrapposizione agli atti automatici del lavoro, spesso fonte di infortuni), ma altresì arbitrario, nel senso di illogico ed estraneo alle finalità produttive; b) diretto a soddisfare impulsi meramente personali (il che esclude le iniziative, pur incongrue, ed anche contrarie alle direttive datoriali, ma motivate da finalità produttive, come nella fattispecie esaminata da Cass. 25 novembre 1975 n. 3950, la quale ha ritenuto non costituire rischio elettivo, ma infortunio sul lavoro connotato eventualmente da colpa del lavoratore, that of a messenger who, contrary to company policy, we own a moped with tools to provide for a faster delivery of packages which is in charge), c) which addresses a different risk from that which would apply, so the event does not branch has no connection with your business activities. These elements combine to distinguish the risk Electoral Act made working with guilt, consisting of carelessness, negligence, incompetence, which continues to cover accidents. President S. Ciciretti, Rapporteur A. De Matteis, Ric. Perini. COURT OF Labour Cassation, 04/07/2007, Decision No. 15047

Sick Stomash And Sinues

THERMOGRAPHY

APPLICATIONS IN CONSTRUCTION OF THERMOGRAPHY

The issues of energy savings, work on upgrading the energy efficiency in buildings, have been approved a series of laws, including the Energy Saving Law -Leg. n.192/05, legislative decree no. n.311/06 and then the EnEV 2002. These laws tend to promote and regulate a range of measures for energy saving in the construction of new buildings but also in the planning of the works of rehabilitation of existing buildings. New materials, new processing methods and times of increasingly tight construction require a large commitment by those involved in the project, companies that deal with the realization and by whom is responsible for monitoring. Today you need to plan effectively for the construction works and rehabilitation as well as monitor and document compliance with the quality of the work, especially the air impermeability and thermal insulation. In each case the thermographic provides important information and documents the state of the works.

Infrared thermography finds its application in many areas:
When tracking and verification of the pipes, and any losses, thermal imaging is very effective, even in the case of water pipes laid underneath the floor or buried. Thanks to the thermographic can be identified and documented in a simple and fast, even leaks in central heating systems.

Identification of structural defects
Infrared thermography is the fastest and most effective method for detecting structural defects and is able to document the quality and adequate performance of the construction work. Thermography is able to display the form of thermal imaging in color, any loss of heat, humidity and possible air permeability of buildings.


Displaying energy losses
areas of heat loss are not only a waste of energy. At these points the humidity can lead to the appearance of condensation or leaks. Consequently mold can appear with all the risks connected to them for human health. In addition, the points of heat loss are sometimes acoustic leakage points. An optimal thermal insulation is, in most cases, good sound insulation. The thermographic allows you to easily identify the points of heat loss.

Planning and rehabilitation
The infrared technique is used in the planning of drainage works, but also for quality assurance and testing of new buildings. During drying, the thermal image allows you to check the stage reached by the same procedure and then to optimize use and durability.


Restoration of buildings
Infrared thermography is able to provide valuable information in the case of restoration of buildings and monuments. Through the infrared images, you can view the buildings covered with plaster lattice. In this way you can, for example, consider the action of that area. It 'also possible to locate gaps in walls and plaster adottare le misure necessarie al relativo consolidamento.

Individuazione di permeabilità all’aria
Un’ulteriore abituale applicazione è rappresentata dall’individuazione di permeabilità all’aria durante il rilevamento del tasso di ricambio d’aria tramite la procedura Blower-Door, con la quale si crea una depressione all’interno dell’edificio. Nei punti di non ermeticità, l’aria fredda penetra all’interno dell’edificio e la differenza di temperatura viene visualizzata dalla termocamera a infrarossi. Così, i punti di non ermeticità possono essere individuati ed eliminati prima che l’applicazione di rivestimenti e costruzioni interior makes the removal of these structural defects is too expensive in terms of cost and time.

control infiltration on roof terrace
The location of leaks on flat roofs is another typical application of the infrared. Since the points where there are leaks in the roof of the sun's heat is retained longer, the camera can see and verify the extent of infiltration in a completely non-invasive. This will reduce the cost and duration of repair work or even you can completely avoid the consolidation of the roof. At the same time you can quickly locate leaks, avoiding the appearance of mold and damage related to insufficient drying of materials.

Heating, ventilation, air conditioning
The air-conditioned building in which we find ourselves strongly influences our well being and our efficiency. The number of people on sick leave in companies can also be caused by an improper air-conditioned building business. Thermography provides, for example, images related to the functionality of climatizzanti ceilings, radiators or ventilation systems. With the information obtained can be organized in an optimal way the job without work stations exposed to the airflow.

Per risolvere efficacemente i problemi sopra descritti invia una email a: caso.gianfranco@virgilio.it
per richiedere un sopralluogo ed un preventivo di spesa

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LANDFILL GAS EMISSION CONTROL HARMFUL

CLASSE 1 DIV.1 GROUP ABC&D

ANALISI DI ARIA E ACQUA DI SITI CONTAMINATI

ANALISI DI EMISSIONI IN ATMOSFERA PER VERIFICHE PERIODICHE -
 
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- Specific chemical analysis: AIR - WATER - SOIL
- ALPHA BETA GAMMA CONTROL RADIATION
- ANALYSIS OF WATER WELLS WITH VIDEOINSPECTION

D. Legislative Decree No 13/01/2003 36 - Leg.
152/2006 TU Environment Implementation of the European Directive on the landfill Waste and Environment New Consolidated

To read the full Legislative Decree paste the link and April
www.bitline.it/DL36.pdf

VERY COMPETITIVE PRICES


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SEND EMAIL caso.gianfranco @ virgilio.it CELL 3405268303

Bmx Bikes For Sale That Is Lit

Report of Professor Umberto Allegretti on Article 53 of the Constitution in relation to Articles 2 and 3

1

CIRCLE OF STUDY ON THE CONSTITUTION

" COMBINE THE ARTS. 2 AND 3 AND BELOW WITH THE ARTICLE. 53 "

SPEAKERS: PROF.re Umberto Allegretti / Prof. COURSES CECILIA

TALK OF THE PRINCIPLES AND VALUES OF OUR CONSTITUENTS WITH WHICH WAS SUBMITTED AND APPROVED ART. 53 IN THE DAY

May 23, 1947

THE MINUTES of the Constituent Assembly

Hon CYCO : Speaker (Vice Ministro delle finanze del 1°Governo DE GASPERI )

“il nostro sistema tributario è informato al criterio della proporzionalità , se poi consideriamo che più dei tributi diretti rendono i tributi indiretti e questi attuano una progressione a rovescio, in quanto, essendo stabiliti prevalentemente sui consumi gravano maggiormente sulle classi meno abbienti, si vede come in effetti la distribuzione del carico tributario avvenga non già in senso progressivo e neppure proporzionale, ma in senso regressivo che per una Costituzione come la nostra che vuole essere di equità sociale, fiscale e di solidarietà rappresenta una grave injustice to the detriment of the poorer classes, this injustice must be removed during the investigation of the overall personal income, which means that the overall tax burden borne by each informative results on the criterion of progressive . " If we look at our term, in addition to normal tax laws there are exceptions, too many differences in treatment between classes of citizens and other classes, among various categories of taxpayers, damaging the principle of equality and social solidarity in this first part of the Constitution. These serious fines of our legislation must be eliminated by a radical tax reform. "

1° COMMA ART. 53 (CAPACITA’ CONTRIBUTIVA)

ARTICOLO AGGIUNTIVO DEGLI ON.li:

Castelli, Vanoni, Marazza,Vicentini, Martinelli, Arcaini , Cavalli, Mannironi, Avanzini, Firrao, Cremaschi, Franceschini, Ferreri, Sampietro, Balduzzi, Bertola.“Tutti quanti partecipano alla vita economica, sociale o politica dello Stato sono tenuti al pagamento dei tributi in RAPPORTO ALLA LORO EFFETTIVA CAPACITÀ CONTRIBUTIVA , salvo le esenzioni e le prerogative previste dalle leggi.

N.B. LA FINANZIARIA 2008 PREVEDE CHE PER I REDDITI INDIPENDENTI FINO A 30.000 EURO CI SARA’ A LEVY PACKAGES PIT / IRAP / VAT 20%

BREACH AS 'ART. 3 and art. 53 (BOTH FOR THE LEGALITA'COSTITUZIONALE )

ON. THE SAVIOR CYCO (RAPPORTEUR)

"My original article mentioned specifically the need to add that all citizens is assured the availability of the minimum income necessary for the existence , and on this I think we both agree membership all parties in this House. There is no denying that the city, before being called to respond a portion of its WEALTH the State, to satisfy public needs, must meet the basic needs of life of its own and other persons who, for moral and legal obligation, must ensure . It follows the need for exclusion of minimum income from taxation ; minimum that the state has an interest in keeping high enough to allow the improvement of living conditions of the lower classes, which helps to improve morale and physical them and ultimately also increase their production capacity. It follows that must also be taken into due consideration LOADS OF FAMILY OF TAXPAYER . are these , ASPECTS characteristic of that ability to pay , AGREED that the wording of Article additional , PLACES rationale behind the . We can keep

direct real (And we should keep AT LEAST AS REQUIRED UNDER TAX INVESTIGATION OF PERSONAL

2

IMPOSED THE TOTAL INCOME OF THE NATIONAL ) as long as you implement a remarkable reduction of the rates , and DO INVOLVE THE ACTUAL NUMBER IN TAXABLE " .

NOTE THE CURRENT TAX SYSTEM FINDS THE CAPACITA'CONTRIBUTIVA NOT THE ACTUAL NUMBER FOR INDEPENDENT INCOME AND CONSISTENCY IN effect for fixed income. Breach of Art. 3 and art. 53 OF THE CONSTITUTION

MEUCCIO RUINI , Pres della commissione dei 75:

Accettiamo il criterio della CAPACITÀ CONTRIBUTIVA CHE L’ON. le CASTELLI HA PROPOSTO . Lo statuto Albertino parla di averi, la nostra Costituzione accoglie la formula, tecnicamente preferibile, di “ capacità contributiva ”(On.le Lelio Basso ). Tale formula contiene già in germe l’idea delle limitazioni e delle esenzioni per il fatto che colui il quale dovrebbe contribuire non ha capacità contributiva, idea a cui ha dato risalto l’ON: SCOCA. La proposta dell’ ON. SCOCA è larga e ingegnosa, e comincia appunto contemplando le esenzioni per lasciare ai cittadini un minimo necessario al soddisfacimento delle esigenze inderogabili della vita. Ma vi sono anche altre esenzioni ( ad esempio quelle pei primi anni nella costruzione di case) che possono essere suggerite da altri criteri, nell’interesse stesso di accumulare materia imponibile.

2° COMMA ART. 53 DELLA COSTITUZIONE

PROGRESSIVITA’ DEL SISTEMA TRIBUTARIO NEL SUO COMPLESSO

SALVATORE SCOCA

La progressivity rule must be actually working, and thus in the primitive wording of additional proposed by me, I said that the participation of all public expenditure must be made so that the total tax burden imposed on each result to informed policy progressivity . This means that the progression applied to taxes on worldwide income or wealth must be such as to correct inequities resulting from other taxes , ESPECIALLY THOSE ON CONSUMPTION .

meantime I have accepted the most synthetic new wording of paragraph amendment agreed : <> attach the same as the scope and the same content .

Of course, this statement is not to say, nor could we do that all without distinction taxes should be progressive , because we all know how that would be scientifically impossible or wrong; well because we know that progress is not suited to real and direct taxes can be found only inadequate and indirect application in consumption taxes and indirect taxes in general. still remains, however, that the tax system as a whole must be informed of the policy of progressive , in a concrete way that I made . I think the House is in agreement with this because the political assemblies not allow themselves to be diverted, worries scientific or pseudo scientific scholars on this topic . From a scientific point of view ( if there is anything scientific about in financial matters, or the science of finance ) Can be demonstrated, as has been demonstrated that, although starting from the same principle, you can reach both the rule of proportionality (ALDO MORO ed) than to that of progressive . But

be guided by a healthy realism , can not be denied that a constitution which, like ours, you are informed by principles of

3

democracy and social solidarity, should give preference to the principle of progressivity .

NB The current legislation does not keep the precepts of PARAGRAPH 2 CONCERNING THE PROGRESSIVE TAX SYSTEM AS A WHOLE (income tax, VAT and other direct taxes).

MEUCCI RUINI , Pres Committee of the 75

Our committee has not thought it necessary to determine the Charter concepts that have already acquired and very obvious. But now several proposals have been made of standards: the Commission has no difficulty in taking them into account .

There is firstly the Hon. The Meda, and he fully access our point of view, that not all direct taxes can be applied by the method of progression. On the other hand, if the individual taxes does not fit the method of progressive, can and must take into account the overall policy . The proposition of Hon. Meda, not accurate if it refers only to direct taxes becomes eligible where it refers to tax system as a whole . The Hon. Scoca the high competence in his wished to draw the policy of progressive but took into account that can not be applied As we have seen, all individual CHARGES , and to use the formula that THE TOTAL COST OF ALL CHARGES UNDER WHICH CITY IS PROGRESSIVE . exact criterion : and essentially equivalent to another, which proposers and the Commission agreed , THAT ALL IS ADVISED OF THE TAX SYSTEM TO GRADUATION . Overall, the provision that now going to read, which was agreed with the three applicants under the auspices of the Committee is this: "all are required to contribute to public expenditure because of its ability contributiva. Il sistema tributario è informato a criteri di progressività”. E’ una espressione di stile Costituzionale,una disposizione democratica, e non crea difficoltà pratiche per le assemblee politiche di applicazione e nessuna dubbiezza.

N.B . LA FORMULA “ L’ONERE COMPLESSIVO DEI TRIBUTI CHE GRAVANO SU OGNI SINGOLO CITTADINO SIA PROGRESSIVO ” NON VIENE RISPETTATA DALL’ATTUALE LEGISLATURA IN QUANTO NON VIENE RICHIESTA LA SOMMA DI TUTTI I SINGOLI TRIBUTI CHE PAGHIAMO GIORNALMENTE , PER RENDERLI PROGRESSIVI IN BASE AL REDDITO EFFETTIVO , IN SEDE DI DICHIARAZIONE OF INCOME GLOBAL PERSONAL.

The STILL ON. CYCO THE

Lighten PROPORTIONAL PRESSURE OF TAXES WHICH AFFECT THE DIFFERENT KINDS OF INCOME, GROSS WE WILL HAVE TO HIT A SINGLE GRADUALLY THE INCOME GLOBAL PERSONAL .

GAETANO STAMM

In preparation for the future enabling act 825 for the tax reform Gaetano Stammati in "social and economic relations", published by ILO in 1968 stated:

"the choice of the actual income as an object of 'taxation responds to the desire to avoid tax jump or excesses of taxation." this choice is linked to the method of assessment, so proceed to the identification of the actual income SINCE it is necessary to replace the synthetic procedure and inductive (adopted by width, in the past, tax authorities and, unfortunately, not yet abandoned the practice offices) the analytical procedure systematic deductive , denouncing (as stated in the report of the 1951 Ministerial Vanoni) < the broad empiricism dominant > then (and today) in our tax practice.

NB These constitutional principles were accepted by enabling act 825 / 7 1 (Luigi Preti constituents) but rejected by the law 600 (Visentin) and those following ( TUIR Law 917/86).

After the discussion, noted the failure of constitutional principles relating to the Articles. 3:53, the Prof.re Umberto Allegretti cites Article. 137 the Constitution for the assessment of constitutionality of laws.