Good Things To Do On 9 Month Anniversary

Res. Revenue Agency February 15, 2008, No 5/DPF

Res. Revenue Agency February 15, 2008, No 5/DPF
municipal property tax (ICI). Application of Art. 8, paragraph 2-bis 2-ter of Legislative Decree Law of 30 December 1992, n. 504 of the housing units owned by Italian citizens residing in the State. Question

With question at issue, we want to know if the state further deduction provided on municipal property tax (ICI), in paragraphs 2-2a and-b, art. 8 D. Legislative Decree of 30 December 1992, n. 504, introduced by art. 1, paragraph 5, of Law December 24, 2007, No 244, should or should not apply to housing units owned by Italian citizens in Italy non residenti nel territorio dello Stato.
Al riguardo è opportuno preliminarmente rammentare che per detti contribuenti il comma 4-ter, dell’art. 1 del D. L. 23 gennaio 1993, n. 16, convertito dalla legge 24 marzo 1993, n. 75, ha espressamente stabilito che “ ai fini dell'applicazione ... dell'articolo 8, comma 2, del decreto legislativo 30 dicembre 1992, n. 504, per i cittadini italiani non residenti nel territorio dello Stato, si considera direttamente adibita ad abitazione principale l'unità immobiliare posseduta a titolo di proprietà o di usufrutto in Italia, a condizione che non risulti locata ”.
La norma in esame ha determinato, quindi, l’ampliamento del novero degli immobili used as a main residence and the subsequent extension, through the reference to Article. 8, paragraph 2, of Legislative Decree no. 504 of 1992, the scope and effectiveness of the tax deductions provided for the primary residence owned by the taxpayers in the state, not to citizens residing in Italy.
should be noted that the rules governing deductions ICI is very innovative as a result of the further deduction at the expense of the state budget covered by the above paragraph of Article 2-bis. 8 of Legislative Decree no. 504 of 1992, which states that " tax payable for the property used as a dwelling unit main taxpayer will deduct an additional amount equal to 1, 33 per thousand of taxable under Article 5 of Legislative Legislative Decree No. 504 of 1992 . The interpretation
logical and systematic in conjunction with the rules mentioned above shows that the further deduction of state is generally applied to properties that are used as main house from the taxpayer, which include also the building unit owned by an Italian citizen resident abroad, provided that is not leased, as is the law itself explicitly to equate to the main house.
Nor can reach a different conclusion on the grounds of lack of integration by the legislature of the budget bill for 2008, art. 1, paragraph 4-ter of Legislative Decree 16 of 1993 with specific reference to paragraphs 2-a, and 2-ter under consideration, since any reference to such provisions would, however, quite unnecessary, since the only necessary and sufficient reference to the concept of a principal residence.
In support of state recognition of the further deduction also to people not resident in Italy also militates the fact that the rules introduced by ICI in the field of Law 244, 2007 First do not alter in any way the notion of a principal residence that remains, therefore, defined by existing rules -ed in secondo luogo non recano alcuna limitazione espressa dell’ambito soggettivo di applicazione dell’ulteriore detrazione in esame.
L’unica limitazione di carattere, però, oggettivo si rinviene nel successivo comma 2-ter dell’art. 8, comma 2, del D.Lgs. n. 504 del 1992, il quale dispone che “ l’ulteriore detrazione di cui al comma 2-bis si applica a tutte le abitazioni ad eccezione di quelle di categoria catastale A1, A8 e A9 ”. La previsione di tale esclusione di carattere oggettivo avvalora ancor più la considerazione di ritenere che l’ambito soggettivo di applicazione della nuova detrazione coincide esattamente con quello della detrazione di base stabilita per l’abitazione principale la cui nozione deve, quindi, ritenersi desumibile sia dall’art. 8, comma 2, del D. Lgs. n. 504 del 1992 e sia dalla norma integrativa dell’art. 1, comma 4-ter del D. L. n. 16 del 1993.

Good Things To Do On 9 Month Anniversary

Res. Revenue Agency February 15, 2008, No 5/DPF

Res. Revenue Agency February 15, 2008, No 5/DPF
municipal property tax (ICI). Application of Art. 8, paragraph 2-bis 2-ter of Legislative Decree Law of 30 December 1992, n. 504 of the housing units owned by Italian citizens residing in the State. Question

With question at issue, we want to know if the state further deduction provided on municipal property tax (ICI), in paragraphs 2-2a and-b, art. 8 D. Legislative Decree of 30 December 1992, n. 504, introduced by art. 1, paragraph 5, of Law December 24, 2007, No 244, should or should not apply to housing units owned by Italian citizens in Italy non residenti nel territorio dello Stato.
Al riguardo è opportuno preliminarmente rammentare che per detti contribuenti il comma 4-ter, dell’art. 1 del D. L. 23 gennaio 1993, n. 16, convertito dalla legge 24 marzo 1993, n. 75, ha espressamente stabilito che “ ai fini dell'applicazione ... dell'articolo 8, comma 2, del decreto legislativo 30 dicembre 1992, n. 504, per i cittadini italiani non residenti nel territorio dello Stato, si considera direttamente adibita ad abitazione principale l'unità immobiliare posseduta a titolo di proprietà o di usufrutto in Italia, a condizione che non risulti locata ”.
La norma in esame ha determinato, quindi, l’ampliamento del novero degli immobili used as a main residence and the subsequent extension, through the reference to Article. 8, paragraph 2, of Legislative Decree no. 504 of 1992, the scope and effectiveness of the tax deductions provided for the primary residence owned by the taxpayers in the state, not to citizens residing in Italy.
should be noted that the rules governing deductions ICI is very innovative as a result of the further deduction at the expense of the state budget covered by the above paragraph of Article 2-bis. 8 of Legislative Decree no. 504 of 1992, which states that " tax payable for the property used as a dwelling unit main taxpayer will deduct an additional amount equal to 1, 33 per thousand of taxable under Article 5 of Legislative Legislative Decree No. 504 of 1992 . The interpretation
logical and systematic in conjunction with the rules mentioned above shows that the further deduction of state is generally applied to properties that are used as main house from the taxpayer, which include also the building unit owned by an Italian citizen resident abroad, provided that is not leased, as is the law itself explicitly to equate to the main house.
Nor can reach a different conclusion on the grounds of lack of integration by the legislature of the budget bill for 2008, art. 1, paragraph 4-ter of Legislative Decree 16 of 1993 with specific reference to paragraphs 2-a, and 2-ter under consideration, since any reference to such provisions would, however, quite unnecessary, since the only necessary and sufficient reference to the concept of a principal residence.
In support of state recognition of the further deduction also to people not resident in Italy also militates the fact that the rules introduced by ICI in the field of Law 244, 2007 First do not alter in any way the notion of a principal residence that remains, therefore, defined by existing rules -ed in secondo luogo non recano alcuna limitazione espressa dell’ambito soggettivo di applicazione dell’ulteriore detrazione in esame.
L’unica limitazione di carattere, però, oggettivo si rinviene nel successivo comma 2-ter dell’art. 8, comma 2, del D.Lgs. n. 504 del 1992, il quale dispone che “ l’ulteriore detrazione di cui al comma 2-bis si applica a tutte le abitazioni ad eccezione di quelle di categoria catastale A1, A8 e A9 ”. La previsione di tale esclusione di carattere oggettivo avvalora ancor più la considerazione di ritenere che l’ambito soggettivo di applicazione della nuova detrazione coincide esattamente con quello della detrazione di base stabilita per l’abitazione principale la cui nozione deve, quindi, ritenersi desumibile sia dall’art. 8, comma 2, del D. Lgs. n. 504 del 1992 e sia dalla norma integrativa dell’art. 1, comma 4-ter del D. L. n. 16 del 1993.

Dancing Raisins Science Project

DL 1 October 2007, n. 159, Article 40, c. 7

D.L. 1° ottobre 2007, n. 159
Interventi urgenti in materia economico-finanziaria, per lo sviluppo e l'equità fiscale

Art. 40

(...)
7. All'articolo 1 del decreto legislativo 28 settembre 1998, n. 360, l'ultimo periodo del comma 4 è sostituito dal seguente: «Ai fini della determinazione dell'acconto, l'aliquota di cui al comma 3 e la soglia di esenzione di cui al comma 3-bis sono assunte nella misura existing in the previous year, unless the publication of resolution to be performed within 31 December preceding the year of reference. "
(...)

Dancing Raisins Science Project

DL 1 October 2007, n. 159, Article 40, c. 7

D.L. 1° ottobre 2007, n. 159
Interventi urgenti in materia economico-finanziaria, per lo sviluppo e l'equità fiscale

Art. 40

(...)
7. All'articolo 1 del decreto legislativo 28 settembre 1998, n. 360, l'ultimo periodo del comma 4 è sostituito dal seguente: «Ai fini della determinazione dell'acconto, l'aliquota di cui al comma 3 e la soglia di esenzione di cui al comma 3-bis sono assunte nella misura existing in the previous year, unless the publication of resolution to be performed within 31 December preceding the year of reference. "
(...)

What Is A P Loin Beef Roast

Provv. Revenue Agency February 14, 2008, No 2008/24511

Provv. Revenue Agency February 14, 2008, No 2008/24511
Communication via computer, the Inland Revenue, in the management of data acquired by those who manage, even in the agreement, a municipal waste disposal service. Changes to the decision of 14 December 2007, published in the Official Gazette of 28 December 2007 No 300

THE DIRECTOR

Under the powers conferred by the rules set In the present measure has
:

1. Changes to the decision of 14 December 2007
1.1. Paragraph 5 of the decision of the Director of Revenue of December 14, 2007 reads as follows:
" 5. Deadlines for notices
5.1. The communications referred to in paragraph 2 for the calendar year 2007 shall be made by December 31, 2008.
5.2. The communications referred to in section 2 the previous calendar year shall be made by April 30 following the calendar year.
5.3. Communications relating to the period after 2007 are transmitted only when data has changed di cui al tracciato record. ”

Motivazioni
Il presente provvedimento proroga al 31 dicembre 2008 il termine per la comunicazione dei dati relativi all’anno 2007.
Tale proroga, che modifica il termine fissato al 30 aprile 2008 dal provvedimento del Direttore dell’Agenzia delle Entrate del 14 dicembre 2007, è accordata in considerazione del breve tempo a disposizione dei comuni e delle imprese che gestiscono lo smaltimento dei rifiuti solidi urbani per la comunicazione dei dati relativi all’anno 2007, in quanto il provvedimento, per motivi tecnici di perfezionamento del suo iter, è stato pubblicato in G.U. il 28 dicembre 2007.

Riferimenti normativi
a) Attribuzioni del Direttore dell’Agenzia delle Entrate:
Decreto legislativo 30 luglio 1999, n. 300 (art. 57; art. 62; art. 66; art. 67, comma 1; art. 68 comma 1; art. 71, comma 3, lettera a); art. 73, comma 4).
Statuto dell’Agenzia delle Entrate, pubblicato nella Gazzetta Ufficiale n. 42 del 20 febbraio 2001 (art. 5, comma 1; art. 6, comma 1).
Regolamento di amministrazione dell’Agenzia delle Entrate, pubblicato nella Gazzetta Ufficiale n. 36 del 13 febbraio 2001 (art. 2, comma 1).
Decreto del Ministro delle finanze 28 dicembre 2000, pubblicato nella Gazzetta Ufficiale n. 9 del 12 febbraio 2001.
b) Disciplina normativa di riferimento:
Decreto 31 luglio 1998, published in the Official Gazette No. 187, August 12, 1998.
Decree of the President of the Republic, 28 December 2000 No 445 and subsequent amendments, published in the Official Gazette No. 42, February 20, 2001.
Legislative Decree No 30 June 2003 196, published in the Official Gazette No. 174, July 29, 2003.
deliberation of the Authority for information technology in public administration No 42, December 13, 2001, fully replaced by the decision of the National Centre for Information Technology in Public Administration on 19 February 2004 No 11, published in the Official Gazette No. 57, March 9, 2004.
Legislative Decree 7 March 2005, No 82, published in Official Gazette No 112, May 16, 2005.
Law December 27, 2006, No 296, Art. 1, paragraphs 106, 107 and 108.
Order of the Director of the Revenue of December 14, 2007, published in the Official Gazette of 28 December 2007 No 300.
This measure will be published on the website of the Inland Revenue.

What Is A P Loin Beef Roast

Provv. Revenue Agency February 14, 2008, No 2008/24511

Provv. Revenue Agency February 14, 2008, No 2008/24511
Communication via computer, the Inland Revenue, in the management of data acquired by those who manage, even in the agreement, a municipal waste disposal service. Changes to the decision of 14 December 2007, published in the Official Gazette of 28 December 2007 No 300

THE DIRECTOR

Under the powers conferred by the rules set In the present measure has
:

1. Changes to the decision of 14 December 2007
1.1. Paragraph 5 of the decision of the Director of Revenue of December 14, 2007 reads as follows:
" 5. Deadlines for notices
5.1. The communications referred to in paragraph 2 for the calendar year 2007 shall be made by December 31, 2008.
5.2. The communications referred to in section 2 the previous calendar year shall be made by April 30 following the calendar year.
5.3. Communications relating to the period after 2007 are transmitted only when data has changed di cui al tracciato record. ”

Motivazioni
Il presente provvedimento proroga al 31 dicembre 2008 il termine per la comunicazione dei dati relativi all’anno 2007.
Tale proroga, che modifica il termine fissato al 30 aprile 2008 dal provvedimento del Direttore dell’Agenzia delle Entrate del 14 dicembre 2007, è accordata in considerazione del breve tempo a disposizione dei comuni e delle imprese che gestiscono lo smaltimento dei rifiuti solidi urbani per la comunicazione dei dati relativi all’anno 2007, in quanto il provvedimento, per motivi tecnici di perfezionamento del suo iter, è stato pubblicato in G.U. il 28 dicembre 2007.

Riferimenti normativi
a) Attribuzioni del Direttore dell’Agenzia delle Entrate:
Decreto legislativo 30 luglio 1999, n. 300 (art. 57; art. 62; art. 66; art. 67, comma 1; art. 68 comma 1; art. 71, comma 3, lettera a); art. 73, comma 4).
Statuto dell’Agenzia delle Entrate, pubblicato nella Gazzetta Ufficiale n. 42 del 20 febbraio 2001 (art. 5, comma 1; art. 6, comma 1).
Regolamento di amministrazione dell’Agenzia delle Entrate, pubblicato nella Gazzetta Ufficiale n. 36 del 13 febbraio 2001 (art. 2, comma 1).
Decreto del Ministro delle finanze 28 dicembre 2000, pubblicato nella Gazzetta Ufficiale n. 9 del 12 febbraio 2001.
b) Disciplina normativa di riferimento:
Decreto 31 luglio 1998, published in the Official Gazette No. 187, August 12, 1998.
Decree of the President of the Republic, 28 December 2000 No 445 and subsequent amendments, published in the Official Gazette No. 42, February 20, 2001.
Legislative Decree No 30 June 2003 196, published in the Official Gazette No. 174, July 29, 2003.
deliberation of the Authority for information technology in public administration No 42, December 13, 2001, fully replaced by the decision of the National Centre for Information Technology in Public Administration on 19 February 2004 No 11, published in the Official Gazette No. 57, March 9, 2004.
Legislative Decree 7 March 2005, No 82, published in Official Gazette No 112, May 16, 2005.
Law December 27, 2006, No 296, Art. 1, paragraphs 106, 107 and 108.
Order of the Director of the Revenue of December 14, 2007, published in the Official Gazette of 28 December 2007 No 300.
This measure will be published on the website of the Inland Revenue.

Mattel Littlest Pet Shop

Opinion Dept. Staff UPPA January 28, 2008, No 6

Opinion Dept. Staff UPPA January 28, 2008, No 6
Recruitment of permanent staff by scrolling list of bankruptcy

We refer to footnote 5866 of December 17, 2007 with which this administration asks for clarification of the possibility of creep a current list to hire a suitable permanent, given the availability of staffing profiles that match that provided in the notice.
The request for an opinion on this subject the administration, with a population of less than 5000 inhabitants, states that the post was created to be filled before it was holding the competition and that the selection procedure, referred to the ranking, ended in ' 2007. The assumption is the winner in August of that year.
In this regard, concerning the issue addressed, the writer believes that the institution may proceed to scroll the list in question , Just as the post to be filled, which became available in excess of those available in the competition, it is not a new institution.
The ban on using bankruptcy to cover lists of places were established after the publication of the announcement and approval of the list itself, which established principle in public employment, it is called art. 9, paragraph 4, of TUEL and, in this case, confirmed by the announcement of the competition that the administration has announced.
In this case, it is repeated, the place to play was already in the staffing of the institution at the time of calling the contest, and, therefore, the administration, in proceeding allo scorrimento della graduatoria, agirebbe nel pieno rispetto dei principi di buon andamento e imparzialità di cui all’art. 97 della Costituzione. E’ evidente come all’attuazione di detti principi il suddetto divieto risulta preordinato ad evitare che, attraverso l’individuazione del titolare prima della creazione del posto da ricoprire, siano istituiti ad personam nuovi posti nella pianta organica dell’amministrazione. Fatta, dunque, salva la possibilità per il Comune di procedere allo scorrimento della graduatoria concorsuale vigente, si precisa che l’assunzione del personale considerato deve avvenire nel rispetto di quanto disposto dall’art. 1, comma 562, della legge 27 dicembre 2006, No 296.
In particular, recalled paragraph 562 provides that local rules are not subject to the internal stability pact can recruit staff, including those referred to in paragraph 558, the limit of terminations of employment relationships of indefinite duration total occurred in previous years and that staff costs do not exceed the corresponding amount in 2004. With regard to the provision referred
should be noted that the term employment conditions provided by the legislature are competitors and are not alternative.
not neglect to point out that, under art. 3, paragraph 121 of the Law of 24 December 2007, n. 244, paragraph 562 has been integrated with new provisions.
Following the entry into force of the new budget law, in particular, the authorities concerned may make any exceptions to the rules in question, under Article 19, paragraph 8, of Law December 28, 2001, No 448 and under the following conditions set by the legislature:
a) that the total expenditure for the current staff does not exceed the parameter worthy objective to ascertain the condition of the body is structurally deficient, reduced by 15 percent;
b) that the average ratio of employees in service and the resident population does not exceed that determined by the institutions in terms of disruption, reduced by 20 percent.
In the face of changes, it is good to point out that clause 121 introduces special and exceptional provisions of paragraph 562, which, as such, are not subject to broad interpretation.
The exemption allows you to overcome both the spending ceiling of staff as the employer-employee recruitment to the deaths last year. However, it is essential to recall that the legislature is in Article 19, paragraph 8, of Law December 28, 2001, No 448.
The reference to that provision, in keeping with the spirit paragraph 562, reiterates the need to stamp the choices of personnel policy and employment, as expressed in the documents of three-year program of requirements, the principles of the overall reduction in expenditure on staff.
Any exceptions to the above mentioned principles, which are the fees of reference in the management of resources, are permissible only if justified analytically. In that regard, certainly qualifying point out two aspects: the need for justification in support of the exemption and the requirement that it be expressed analytically to give cognizance outside the motivations behind and allow the competent supervisory authorities to express their valuations respect.
E 'adding that the case can not constitute justification to support the exemption, the very fact that it had terminated their profits in order to carry out nuove assunzioni, in quanto se così fosse si vanificherebbe l’elemento teleologico della disposizione di cui al richiamato comma 562 che è quello di fondare le politiche occupazionali a principi di razionalizzazione e riduzione della spesa.
Si ritiene che le motivazioni debbano essere connesse con indifferibili esigenze di servizio di particolare rilevanza debitamente relazionate, nonché, eventualmente, con interventi di potenziamento di servizi all’utenza anch’essi opportunamente rappresentati.
Si evince, da quanto sopra esposto, che il rinvio all’art. 19 comma 8, della legge 28 dicembre 2001, n. 448 induce a ritenere che il rispetto delle condizioni previste dalle lettere a) e b) del comma 562 modificato non implica tout court la possibilità di ricorrere alla deroga dei presupposti assunzionali fissati dal legislatore per gli enti non sottoposti al patto.
Se così fosse, infatti, avremmo una nuova disciplina ordinaria, modificativa e sostitutiva rispetto a quella del comma 562 o semmai a questa alternativa. La volontà del legislatore invece è soltanto di introdurre possibili deroghe alla normativa ordinaria, che continua a rimanere quella prevista dal comma 562, soltanto in caso di situazioni di eccezionalità. Per assicurare il rispetto degli equilibri finanziari, nonché una gestione comunque avveduta e prudente da parte degli enti, sono stati fissati ulteriori confini alle possibilità di deroga che sono quelli scaturenti dal rispetto delle condizioni evidenziate nelle richiamate lettere a) e b) che fissano parametri riconducibili rispettivamente alle dinamiche generali della spesa del personale ed a quelle di razionale dimensionamento degli organici rapportato al personale in servizio.
Ciò posto, alla luce delle osservazioni formulate, l’amministrazione può procedere allo scorrimento della graduatoria precedentemente approvata ai fini dell’assunzione del personale considerato, nel rispetto delle condizioni e della normativa richiamata.

Mattel Littlest Pet Shop

Opinion Dept. Staff UPPA January 28, 2008, No 6

Opinion Dept. Staff UPPA January 28, 2008, No 6
Recruitment of permanent staff by scrolling list of bankruptcy

We refer to footnote 5866 of December 17, 2007 with which this administration asks for clarification of the possibility of creep a current list to hire a suitable permanent, given the availability of staffing profiles that match that provided in the notice.
The request for an opinion on this subject the administration, with a population of less than 5000 inhabitants, states that the post was created to be filled before it was holding the competition and that the selection procedure, referred to the ranking, ended in ' 2007. The assumption is the winner in August of that year.
In this regard, concerning the issue addressed, the writer believes that the institution may proceed to scroll the list in question , Just as the post to be filled, which became available in excess of those available in the competition, it is not a new institution.
The ban on using bankruptcy to cover lists of places were established after the publication of the announcement and approval of the list itself, which established principle in public employment, it is called art. 9, paragraph 4, of TUEL and, in this case, confirmed by the announcement of the competition that the administration has announced.
In this case, it is repeated, the place to play was already in the staffing of the institution at the time of calling the contest, and, therefore, the administration, in proceeding allo scorrimento della graduatoria, agirebbe nel pieno rispetto dei principi di buon andamento e imparzialità di cui all’art. 97 della Costituzione. E’ evidente come all’attuazione di detti principi il suddetto divieto risulta preordinato ad evitare che, attraverso l’individuazione del titolare prima della creazione del posto da ricoprire, siano istituiti ad personam nuovi posti nella pianta organica dell’amministrazione. Fatta, dunque, salva la possibilità per il Comune di procedere allo scorrimento della graduatoria concorsuale vigente, si precisa che l’assunzione del personale considerato deve avvenire nel rispetto di quanto disposto dall’art. 1, comma 562, della legge 27 dicembre 2006, No 296.
In particular, recalled paragraph 562 provides that local rules are not subject to the internal stability pact can recruit staff, including those referred to in paragraph 558, the limit of terminations of employment relationships of indefinite duration total occurred in previous years and that staff costs do not exceed the corresponding amount in 2004. With regard to the provision referred
should be noted that the term employment conditions provided by the legislature are competitors and are not alternative.
not neglect to point out that, under art. 3, paragraph 121 of the Law of 24 December 2007, n. 244, paragraph 562 has been integrated with new provisions.
Following the entry into force of the new budget law, in particular, the authorities concerned may make any exceptions to the rules in question, under Article 19, paragraph 8, of Law December 28, 2001, No 448 and under the following conditions set by the legislature:
a) that the total expenditure for the current staff does not exceed the parameter worthy objective to ascertain the condition of the body is structurally deficient, reduced by 15 percent;
b) that the average ratio of employees in service and the resident population does not exceed that determined by the institutions in terms of disruption, reduced by 20 percent.
In the face of changes, it is good to point out that clause 121 introduces special and exceptional provisions of paragraph 562, which, as such, are not subject to broad interpretation.
The exemption allows you to overcome both the spending ceiling of staff as the employer-employee recruitment to the deaths last year. However, it is essential to recall that the legislature is in Article 19, paragraph 8, of Law December 28, 2001, No 448.
The reference to that provision, in keeping with the spirit paragraph 562, reiterates the need to stamp the choices of personnel policy and employment, as expressed in the documents of three-year program of requirements, the principles of the overall reduction in expenditure on staff.
Any exceptions to the above mentioned principles, which are the fees of reference in the management of resources, are permissible only if justified analytically. In that regard, certainly qualifying point out two aspects: the need for justification in support of the exemption and the requirement that it be expressed analytically to give cognizance outside the motivations behind and allow the competent supervisory authorities to express their valuations respect.
E 'adding that the case can not constitute justification to support the exemption, the very fact that it had terminated their profits in order to carry out nuove assunzioni, in quanto se così fosse si vanificherebbe l’elemento teleologico della disposizione di cui al richiamato comma 562 che è quello di fondare le politiche occupazionali a principi di razionalizzazione e riduzione della spesa.
Si ritiene che le motivazioni debbano essere connesse con indifferibili esigenze di servizio di particolare rilevanza debitamente relazionate, nonché, eventualmente, con interventi di potenziamento di servizi all’utenza anch’essi opportunamente rappresentati.
Si evince, da quanto sopra esposto, che il rinvio all’art. 19 comma 8, della legge 28 dicembre 2001, n. 448 induce a ritenere che il rispetto delle condizioni previste dalle lettere a) e b) del comma 562 modificato non implica tout court la possibilità di ricorrere alla deroga dei presupposti assunzionali fissati dal legislatore per gli enti non sottoposti al patto.
Se così fosse, infatti, avremmo una nuova disciplina ordinaria, modificativa e sostitutiva rispetto a quella del comma 562 o semmai a questa alternativa. La volontà del legislatore invece è soltanto di introdurre possibili deroghe alla normativa ordinaria, che continua a rimanere quella prevista dal comma 562, soltanto in caso di situazioni di eccezionalità. Per assicurare il rispetto degli equilibri finanziari, nonché una gestione comunque avveduta e prudente da parte degli enti, sono stati fissati ulteriori confini alle possibilità di deroga che sono quelli scaturenti dal rispetto delle condizioni evidenziate nelle richiamate lettere a) e b) che fissano parametri riconducibili rispettivamente alle dinamiche generali della spesa del personale ed a quelle di razionale dimensionamento degli organici rapportato al personale in servizio.
Ciò posto, alla luce delle osservazioni formulate, l’amministrazione può procedere allo scorrimento della graduatoria precedentemente approvata ai fini dell’assunzione del personale considerato, nel rispetto delle condizioni e della normativa richiamata.

Sayings In Latvian Language

Del. Court of Auditors, Sec. Regional control of Sardinia, January 23, 2008, No 3

Del. Corte dei conti, Sez. regionale di controllo della Sardegna, 23 gennaio 2008, n. 3
Diritti di rogito - Vicesegretari - Limite di 1/3 della retribuzione Annual

1. WHEREAS
The Secretary General of the Municipality of Selangor by letter prot. No 5717 of 28.2.2007 had requested an opinion, without invoking Article 7, C.8 of Law 131 of 2003 on the allocation procedure and correct calculation of the allowance payable to the Deputy Secretary-General pursuant to Section. Negotiable 11, 9. 5.2006 for the activities carried out directly by these deeds.
The Chamber, by Opinion No. 6 / 2007, declared inadmissible the question from both the subjective and objective terms.
The issue was revived by the Mayor of Selangor through the Council of Local Authorities that - with deliberazione n. 17 in data 6.12.2007 dell’Ufficio di Presidenza – ha dichiarato inammissibile la questione.

QUESTIONI PRELIMINARI
a) ammissibilità soggettiva
1.La Sezione, nel precedente parere in termini n. 6/2007, ha chiarito esaustivamente i profili di ammissibilità soggettiva di accesso alla funzione consultiva della Sezione di Controllo della Corte dei Conti.
1.1.La riproposizione della questione, a firma del Sindaco del Comune e per il tramite del Consiglio delle Autonomie locali, pone la questione prospettata sul piano della collaborazione istituzionale attuando la ratio di cui all’art. 7, c. 8, della n. 131 del 2003 relativamente alla funzione consultiva della Sezione di Controllo della Corte of Accounts.
2. The request object is then subjectively acceptable because it comes from the Mayor of Selangor, institutional authority constitutionally equiordinata to other organs of the Republic and representing the interests of the Community exponential, and as such a body entitled to request the assistance of the Institutional Section Court of Auditors.
b) eligibility objective
3. In relation to the objective assessment of ineligibility referred to in Resolution No. 17/2007 dated 12/06/2007 taken by the Council of Local Authorities, as well as properly represented in the act, it is settled case-law the Council's assessment of self- Not binding on the Local Section.
3.1. In fact,'s legal assessment of the matter before the Chamber (above all the importance of the matter in public accounting) comply with the internal limits of the advisory function, such as exclusive competence of the Chamber, where the Council of Local Authorities responsible for evaluation political-institutional (the outer limits of the consultative function) on the institutional importance of the issue for the system of local governments.
3.2. The Council also recalls the previous section opinion condemning a profile of the applicant's ineligibility objective opinion.
3.3. In this respect it is clear that the revival of the matter a general and abstract sound pads inadmissible objective highlighted in that earlier opinion.
3.4. In the minutes called in the introduction, the Council of Local Authorities declared inadmissible the request for an opinion submitted by the Mayor of Selangor since the question was not relevant to the field of public accounting but to administrative institutions of the nature of remuneration.
3.4.1. On this point, we call the previous No opinion 13/2007 of this section to reaffirm the principle that public accounting is (therefore the responsibility of the control section of the Court of Auditors) to verify the legitimacy of the assumptions and interpretative criteria disbursement of fees charged to public finance, especially when the answers to the questions represented different effects may arise against the finances of the organization.
3.5. The issue in question is also relevant for the Community of Selangor, on the terms represented by the Mayor pro-tempore.
3.5.1. The Chamber, in this case, is called an assessment of whether there is an overriding interest in the institutional expression of opinion required thereby overcoming the prior question as to relevance.
3.6. The Chamber also notes that interest subsisting in view of the existence of objective questions on implementation and interpretation of the contract concerning the allocation of the national collective rights of deed.
3.7. Thus, with regard to the above, the Department could accept the issue from the objective side.


FACT AND LAW 4. The Mayor of Selangor requesting an opinion regarding the interpretation of the rules regarding compensation to the Municipal Secretary for rights under Article deed. Presidential Decree 21 of December 4, 1997, No. 465, in relation to art. 11 of the Negotiable, 9.5.2006, which recognizes the rights of compensation for the deed to the staff responsible for the duties of Deputy Secretary "for the requirements in place during periods of absence or incapacity of the town clerk, owner of Its function, specifically with regard to criteria for the allocation of rights of deed between Secretary-General and Deputy Secretary-General on an annual basis, since the maximum amount payable annually by the entity for the Secretary General is equal to 1 / 3 of salary in enjoyment Secretary pursuant to art. 41, paragraph 4, of Law No. 312/1980, and the Deputy Secretary responsible share "in relation to the period of actual replacement.
4.1. Article. 41, c.4, of L. 11/07/1980 No 312 provides that 75% of the competing rights of deed to the town clerk to a maximum of one third of their salary entitlement. L 'art. 11 of the Negotiable fund local self-signed in data 9.5.2006 riconosce il medesimo compenso al personale incaricato delle funzioni di vice - segretario, per gli adempimenti posti in essere nei periodi di assenza o di impedimento del segretario comunale e provinciale titolare della relativa funzione.
4.2. Per quanto di interesse di questa Sezione, ai fini della tutela dell’interesse pubblico della Comunità e degli interessi dell’amministrazione, l’Ente dovrà corrispondere l’indennità in oggetto entro i limiti specificati nel seguente p. 4.3.
4.3. La richiesta di parere, circoscritta ai termini così enunciati, presuppone a sua volta due ordini di questioni preliminari così sintetizzabili:
se il limite massimo di un terzo dello stipendio debba be reported as an objective parameter of the compensation, the salary of the Secretary-General replaced, or whether it should refer to the salary of Deputy Assistant Secretary General and actually Rogante;
if the salary, as explained above, should be completed by the person that actually all Rogante 'era of (or) replacement, or those tables.
For the first of two preliminary questions, it seems that the section, although given the uniqueness of the objective function Rogante, the non-timely payment of the fee - as outlined in art. 41, paragraph 3 of Law No 312, 1980 cit. - Consequently lead to a configuration satisfying undoubtedly a compensatory nature. Such a compensatory nature means that, in the amount of the payment can be separated from non-coincidence of the reference salary brackets in the second parameter that is Rogante the municipal secretary or, failing this, his replacement, the condition is that the criterion of reasonable remuneration the quality and quantity of professional work, despite the above stated unit of function. Consequently, the limit of 1 / 3 of the salary will be calculated in case of replacement, the annual remuneration gained from comprehensive table substitute. With regard, then, the second of preliminary questions with regard to the salary annuo tabellare, si ritiene qui di recepire l’orientamento della giurisprudenza amministrativa fondata sulla considerazione che, nel computo, non possa tenersi in considerazione la retribuzione in dodicesimi, percepita dal dipendente in relazione all’attività di servizio effettivamente prestata. Ciò perché la limitazione in parola, sussistente in base all’art. 41, della legge 8 giugno 1962, n. 604, non è stata riprodotta nel testo dell’art. 41, della legge n. 312 del 1980 e la parola “stipendio” contenuta in quest’ultima norma va intesa come stipendio annuo e, pertanto, come retribuzione teorica e non come retribuzione effettivamente percepita e ragguagliata al periodo di servizio prestato (cfr. Cons. Stato, Sez. IV, 18.4.1996, n. 491).
Risolte con tali interpretazioni le questioni preliminari e, quindi, il significato della terminologia contrattuale di cui all’art. 11, comma 4, del CCNL del comparto autonomie locali, laddove questa introduce la formula “in godimento” senza, peraltro che quest’ultima possa essere interpretata in contrasto con quella apparentemente diversa di “stipendio spettante” contenuta nella norma richiamata, in virtù dell’insuperabilità del principio di gerarchia delle fonti, occorre esprimere il richiesto parere in ordine ai criteri di ripartizione del compenso tra il Segretario comunale ed il vice Segretario comunale, in rapporto ai periodi di sostituzione e on an annual basis. Taking into account the respective upper limits of payment of compensation and the fact that the intervention of the deputy in the notarial acts presupposes the absence of the owner replaced, in a continuous and unitary function Rogante, quantification and redistribution among the beneficiaries under 75% of the rights of deed will reach its end to annual accounts, the whole period of extra duties performed and salary within the limits outlined in the preliminary answer to the question sub b, to the exclusion of other voices salary.

PQM

Section, in respect of the above into account, the state eligible for an opinion in question.
The foregoing observations and is the opinion of the Chamber of Control of the Court of Auditors of Sardinia. (...)

Sayings In Latvian Language

Del. Court of Auditors, Sec. Regional control of Sardinia, January 23, 2008, No 3

Del. Corte dei conti, Sez. regionale di controllo della Sardegna, 23 gennaio 2008, n. 3
Diritti di rogito - Vicesegretari - Limite di 1/3 della retribuzione Annual

1. WHEREAS
The Secretary General of the Municipality of Selangor by letter prot. No 5717 of 28.2.2007 had requested an opinion, without invoking Article 7, C.8 of Law 131 of 2003 on the allocation procedure and correct calculation of the allowance payable to the Deputy Secretary-General pursuant to Section. Negotiable 11, 9. 5.2006 for the activities carried out directly by these deeds.
The Chamber, by Opinion No. 6 / 2007, declared inadmissible the question from both the subjective and objective terms.
The issue was revived by the Mayor of Selangor through the Council of Local Authorities that - with deliberazione n. 17 in data 6.12.2007 dell’Ufficio di Presidenza – ha dichiarato inammissibile la questione.

QUESTIONI PRELIMINARI
a) ammissibilità soggettiva
1.La Sezione, nel precedente parere in termini n. 6/2007, ha chiarito esaustivamente i profili di ammissibilità soggettiva di accesso alla funzione consultiva della Sezione di Controllo della Corte dei Conti.
1.1.La riproposizione della questione, a firma del Sindaco del Comune e per il tramite del Consiglio delle Autonomie locali, pone la questione prospettata sul piano della collaborazione istituzionale attuando la ratio di cui all’art. 7, c. 8, della n. 131 del 2003 relativamente alla funzione consultiva della Sezione di Controllo della Corte of Accounts.
2. The request object is then subjectively acceptable because it comes from the Mayor of Selangor, institutional authority constitutionally equiordinata to other organs of the Republic and representing the interests of the Community exponential, and as such a body entitled to request the assistance of the Institutional Section Court of Auditors.
b) eligibility objective
3. In relation to the objective assessment of ineligibility referred to in Resolution No. 17/2007 dated 12/06/2007 taken by the Council of Local Authorities, as well as properly represented in the act, it is settled case-law the Council's assessment of self- Not binding on the Local Section.
3.1. In fact,'s legal assessment of the matter before the Chamber (above all the importance of the matter in public accounting) comply with the internal limits of the advisory function, such as exclusive competence of the Chamber, where the Council of Local Authorities responsible for evaluation political-institutional (the outer limits of the consultative function) on the institutional importance of the issue for the system of local governments.
3.2. The Council also recalls the previous section opinion condemning a profile of the applicant's ineligibility objective opinion.
3.3. In this respect it is clear that the revival of the matter a general and abstract sound pads inadmissible objective highlighted in that earlier opinion.
3.4. In the minutes called in the introduction, the Council of Local Authorities declared inadmissible the request for an opinion submitted by the Mayor of Selangor since the question was not relevant to the field of public accounting but to administrative institutions of the nature of remuneration.
3.4.1. On this point, we call the previous No opinion 13/2007 of this section to reaffirm the principle that public accounting is (therefore the responsibility of the control section of the Court of Auditors) to verify the legitimacy of the assumptions and interpretative criteria disbursement of fees charged to public finance, especially when the answers to the questions represented different effects may arise against the finances of the organization.
3.5. The issue in question is also relevant for the Community of Selangor, on the terms represented by the Mayor pro-tempore.
3.5.1. The Chamber, in this case, is called an assessment of whether there is an overriding interest in the institutional expression of opinion required thereby overcoming the prior question as to relevance.
3.6. The Chamber also notes that interest subsisting in view of the existence of objective questions on implementation and interpretation of the contract concerning the allocation of the national collective rights of deed.
3.7. Thus, with regard to the above, the Department could accept the issue from the objective side.


FACT AND LAW 4. The Mayor of Selangor requesting an opinion regarding the interpretation of the rules regarding compensation to the Municipal Secretary for rights under Article deed. Presidential Decree 21 of December 4, 1997, No. 465, in relation to art. 11 of the Negotiable, 9.5.2006, which recognizes the rights of compensation for the deed to the staff responsible for the duties of Deputy Secretary "for the requirements in place during periods of absence or incapacity of the town clerk, owner of Its function, specifically with regard to criteria for the allocation of rights of deed between Secretary-General and Deputy Secretary-General on an annual basis, since the maximum amount payable annually by the entity for the Secretary General is equal to 1 / 3 of salary in enjoyment Secretary pursuant to art. 41, paragraph 4, of Law No. 312/1980, and the Deputy Secretary responsible share "in relation to the period of actual replacement.
4.1. Article. 41, c.4, of L. 11/07/1980 No 312 provides that 75% of the competing rights of deed to the town clerk to a maximum of one third of their salary entitlement. L 'art. 11 of the Negotiable fund local self-signed in data 9.5.2006 riconosce il medesimo compenso al personale incaricato delle funzioni di vice - segretario, per gli adempimenti posti in essere nei periodi di assenza o di impedimento del segretario comunale e provinciale titolare della relativa funzione.
4.2. Per quanto di interesse di questa Sezione, ai fini della tutela dell’interesse pubblico della Comunità e degli interessi dell’amministrazione, l’Ente dovrà corrispondere l’indennità in oggetto entro i limiti specificati nel seguente p. 4.3.
4.3. La richiesta di parere, circoscritta ai termini così enunciati, presuppone a sua volta due ordini di questioni preliminari così sintetizzabili:
se il limite massimo di un terzo dello stipendio debba be reported as an objective parameter of the compensation, the salary of the Secretary-General replaced, or whether it should refer to the salary of Deputy Assistant Secretary General and actually Rogante;
if the salary, as explained above, should be completed by the person that actually all Rogante 'era of (or) replacement, or those tables.
For the first of two preliminary questions, it seems that the section, although given the uniqueness of the objective function Rogante, the non-timely payment of the fee - as outlined in art. 41, paragraph 3 of Law No 312, 1980 cit. - Consequently lead to a configuration satisfying undoubtedly a compensatory nature. Such a compensatory nature means that, in the amount of the payment can be separated from non-coincidence of the reference salary brackets in the second parameter that is Rogante the municipal secretary or, failing this, his replacement, the condition is that the criterion of reasonable remuneration the quality and quantity of professional work, despite the above stated unit of function. Consequently, the limit of 1 / 3 of the salary will be calculated in case of replacement, the annual remuneration gained from comprehensive table substitute. With regard, then, the second of preliminary questions with regard to the salary annuo tabellare, si ritiene qui di recepire l’orientamento della giurisprudenza amministrativa fondata sulla considerazione che, nel computo, non possa tenersi in considerazione la retribuzione in dodicesimi, percepita dal dipendente in relazione all’attività di servizio effettivamente prestata. Ciò perché la limitazione in parola, sussistente in base all’art. 41, della legge 8 giugno 1962, n. 604, non è stata riprodotta nel testo dell’art. 41, della legge n. 312 del 1980 e la parola “stipendio” contenuta in quest’ultima norma va intesa come stipendio annuo e, pertanto, come retribuzione teorica e non come retribuzione effettivamente percepita e ragguagliata al periodo di servizio prestato (cfr. Cons. Stato, Sez. IV, 18.4.1996, n. 491).
Risolte con tali interpretazioni le questioni preliminari e, quindi, il significato della terminologia contrattuale di cui all’art. 11, comma 4, del CCNL del comparto autonomie locali, laddove questa introduce la formula “in godimento” senza, peraltro che quest’ultima possa essere interpretata in contrasto con quella apparentemente diversa di “stipendio spettante” contenuta nella norma richiamata, in virtù dell’insuperabilità del principio di gerarchia delle fonti, occorre esprimere il richiesto parere in ordine ai criteri di ripartizione del compenso tra il Segretario comunale ed il vice Segretario comunale, in rapporto ai periodi di sostituzione e on an annual basis. Taking into account the respective upper limits of payment of compensation and the fact that the intervention of the deputy in the notarial acts presupposes the absence of the owner replaced, in a continuous and unitary function Rogante, quantification and redistribution among the beneficiaries under 75% of the rights of deed will reach its end to annual accounts, the whole period of extra duties performed and salary within the limits outlined in the preliminary answer to the question sub b, to the exclusion of other voices salary.

PQM

Section, in respect of the above into account, the state eligible for an opinion in question.
The foregoing observations and is the opinion of the Chamber of Control of the Court of Auditors of Sardinia. (...)

Get My Plp Pour Matlab R2007a

Del. Court of Auditors, Sec. regional control for the Veneto, January 10, 2008, No 2

Del. Court of Auditors, Sec. regional control for the Veneto, January 10, 2008, No 2

(...) In its meeting of January 10, 2008, consisting of: Bruno
PROTA CARLESCHI Board Chairman Aldo

Elena BRANDOLINI Referendary Rapporteur
Alberto Rigoni Referendary
VISA art. 100, second paragraph of the Constitution;
GIVEN the Consolidated Law on the Court of Auditors, approved by Royal Decree of 12 July 1934, No 1214, as amended; VIEW
the Law of 14 January 1994, no 20, laying down rules on jurisdiction and control of the Court of Auditors;
GIVEN the Regulations for the organization of the Court's audit of the accounts with which it was established in each Region a Regional Branch of ordinary self control, resolved by the United Chambers on June 16, 2000;
VISTA law June 5, 2003, No 131 laying down rules for the adaptation of the law of the Republic of cost. October 18, 2001, No 3, in particular art. 7, paragraph 8 °
VISA guidelines and criteria for conducting consultative approved by the Chamber of self-government in the assembly
of April 27, 2004;
having received a request for an opinion submitted by the Mayor of Falcade (BL) dated 16/11/2007, received here on November 22, 2007 and acquired the prot. No 8780 / 9;
VISTA Ordinance No. 2/2008/Cons. January 9, 2008 by which the President of this Chamber of Control has convened the Section for today's session;
HEARD the judge rapporteur report Referendary Elena BRANDOLINI;

FACT
By letter prot. No 10895, 16.11.2007, on the file on November 22, 2007 prot. No 8780 / 9, the Mayor of Falcade (BL) submitted pursuant to art. 7, paragraph 8 of the Law of 05.06.2003, No 131, this section control, for an opinion on the containment of personnel costs to safeguard the public finance objectives.

FACT
The Mayor of Falcade (BL) submitted to this control section for an opinion to obtain a final resolution on the proper interpretation and application of Article. 16 of the Negotiable segment of the January 22, 2004 in relation to the benefits of supervision.
Specifically, the question asked by the Mayor of Falcade inherent in the identification of those that must be paid the allowance in view of the fact that Article. 16 of the Negotiable sector has on the 22.01.2004 alla corresponsione della predetta indennità nei confronti del “ personale dell’area di vigilanza non svolgente le funzioni di cui all’art. 5 della L. n. 65/86 ”, la giurisprudenza dei tribunali amministrativi regionali costantemente afferma la non spettanza della indennità de qua nei confronti dei tecnici comunali che espletano attività di vigilanza edilizia, ritenendo che tale trattamento sia riservato solo a formali qualifiche funzionali di inquadramento e che, da ultimo, nel 2003, invece il Consiglio di Stato, con sentenza n. 7232, abbia ritenuto, che “ secondo indirizzi della Corte di Cassazione cui si richiama parte appellante nell’atto introduttivo di questa fase di giudizio, confirmed in a binding declaration in this case with the competent public prosecutor (see note dated December 30, 1989 No 1024/89) and according to the text as art. 26 fourth paragraph Lett. f) of Presidential Decree 347/1983 does not appear doubtful attributable to employees of municipal engineering departments called to check on violations of housing allowances in relation to the recognized quality supervision of police officers .
In making the required standards, the Mayor is also that, in light of the above representation, the above allowances must be recognized and responded in reference to years past, except the requirements five years.

LAW
The analysis will examine the contents of the note describes the nature of the request for an opinion under Article. 8th paragraph 7 of Law June 5, 2003, No 131 and highlights the suitability both in terms of subjective legitimacy as mayor of the municipality from the applicant that under the objective of the request for its relevance to the field of public accounting and, more specifically, the containment of expenditure for the personnel to safeguard the public finance objectives.
That said, after examining the relevant legislation, the Department gives the following notice:
framework law on the organization of Municipal Police (Law No. 65/85) provides the benefits attributable to the supervisory personnel only formally included in the exercise of supervisory functions (Articles 5 and 10) of the criminal police, traffic police, and the auxiliary functions of public security carried out by staff at the service of municipal police, which the Prefect has conferred the status of "public security agent" after the establishment of the required qualifications. The next Presidential Decree 268, May 13, 1987, on " standards resulting from the rules provided by the auditors for the years 1985-1987, on to fund staff of local "art. 34, 1 co. Lett. a), established in favor of the gross annual compensation of the supervisory staff engaged in the functions of Articles. 5 and 10 of L. 65/86, as well as gross annual compensation payable to the remainder of the supervisory staff which was not mentioned in the exercise of delegated functions, including establishing the payment of compensation by a different amount.
As also noted by the Court on the merits, the rule has operated within the area of \u200b\u200bsupervision of those employees, a distinction between those who carry out the functions laid down in Articles. 5:10 L. 65/86 and remaining staff that they will not carry. Although the art. 47 CCNL to paragraph 1, lett. v), in the art. 72, paragraph 1, of Legislative Decree no. No 29/93, provides expressly for the inapplicability of the letters. a) art. Presidential Decree No. 34 268/1987, regarding the allocation of compensation attributable to de quo was maintained and represented also by art. Negotiable 37, 1995, which in subparagraph. b) recognizes that benefit not only the " supervisory staff of the (....) meeting the requirements and the performance of the Article. 5 of L. No 65/86 "but also" to the remaining staff AER not engaged in supervisory functions in art. 5 of the Act. " Even
collective agreements (four regulatory 2002-2005) have retained substantially (Article 16) the distinction between staff (meeting requirements) engaged in the tasks stipulated in art. 5 L. 65/86 and that, while belonging to the area of \u200b\u200bsupervision, it performs the functions of judicial police, traffic police and public security and the innovations introduced in the field of negotiation were of the quantum of compensation payable.
The analysis, therefore, the regulatory framework, shows that the legislature has expressly identified the beneficiaries of the allowance should be paid ie: those who are formally incardinated in the area of \u200b\u200bsupervision. Within the latter, then the rule, designed by the further distinction between:
a) staff performing real functions of supervisory and operational functions that (police personnel engaged in the functions of municipal police service, traffic police , auxiliary functions of public security) which has been formally given the status of "public safety officer "
b) the remaining staff formally belonging to the supervisor but without that status. The difference between the
two categories is only the amount to be paid. Otherwise, would not make sense, given the text of the second paragraph of the article " for the remainder of the supervisory personnel who do not perform the duties under Article. 5 of Law No 65/86, the allowance is increased by € 25.00 for twelve monthly gross .
It follows that the compensation at issue can not be paid to patients in areas other than typical of the Supervisory Board.
The above decision of the Council of State (No. 7232 of 2003) is not relevant because it decides on a different situation or the lack of coverage of expenditure and only incidentally addresses the question of compensation for supervision, but without comment on the substantive aspect of the story.

PQM

Section for the Veneto regional control renders its opinion in terms of which in part motivated.
copy of this resolution be forwarded by the Director of the Secretariat, the Mayor of the relevant administration. So
resolved in Venice, the Chamber of the Council of 10 January 2008. (...)

Filed in Office January 16, 2008 (...)

Get My Plp Pour Matlab R2007a

Del. Court of Auditors, Sec. regional control for the Veneto, January 10, 2008, No 2

Del. Court of Auditors, Sec. regional control for the Veneto, January 10, 2008, No 2

(...) In its meeting of January 10, 2008, consisting of: Bruno
PROTA CARLESCHI Board Chairman Aldo

Elena BRANDOLINI Referendary Rapporteur
Alberto Rigoni Referendary
VISA art. 100, second paragraph of the Constitution;
GIVEN the Consolidated Law on the Court of Auditors, approved by Royal Decree of 12 July 1934, No 1214, as amended; VIEW
the Law of 14 January 1994, no 20, laying down rules on jurisdiction and control of the Court of Auditors;
GIVEN the Regulations for the organization of the Court's audit of the accounts with which it was established in each Region a Regional Branch of ordinary self control, resolved by the United Chambers on June 16, 2000;
VISTA law June 5, 2003, No 131 laying down rules for the adaptation of the law of the Republic of cost. October 18, 2001, No 3, in particular art. 7, paragraph 8 °
VISA guidelines and criteria for conducting consultative approved by the Chamber of self-government in the assembly
of April 27, 2004;
having received a request for an opinion submitted by the Mayor of Falcade (BL) dated 16/11/2007, received here on November 22, 2007 and acquired the prot. No 8780 / 9;
VISTA Ordinance No. 2/2008/Cons. January 9, 2008 by which the President of this Chamber of Control has convened the Section for today's session;
HEARD the judge rapporteur report Referendary Elena BRANDOLINI;

FACT
By letter prot. No 10895, 16.11.2007, on the file on November 22, 2007 prot. No 8780 / 9, the Mayor of Falcade (BL) submitted pursuant to art. 7, paragraph 8 of the Law of 05.06.2003, No 131, this section control, for an opinion on the containment of personnel costs to safeguard the public finance objectives.

FACT
The Mayor of Falcade (BL) submitted to this control section for an opinion to obtain a final resolution on the proper interpretation and application of Article. 16 of the Negotiable segment of the January 22, 2004 in relation to the benefits of supervision.
Specifically, the question asked by the Mayor of Falcade inherent in the identification of those that must be paid the allowance in view of the fact that Article. 16 of the Negotiable sector has on the 22.01.2004 alla corresponsione della predetta indennità nei confronti del “ personale dell’area di vigilanza non svolgente le funzioni di cui all’art. 5 della L. n. 65/86 ”, la giurisprudenza dei tribunali amministrativi regionali costantemente afferma la non spettanza della indennità de qua nei confronti dei tecnici comunali che espletano attività di vigilanza edilizia, ritenendo che tale trattamento sia riservato solo a formali qualifiche funzionali di inquadramento e che, da ultimo, nel 2003, invece il Consiglio di Stato, con sentenza n. 7232, abbia ritenuto, che “ secondo indirizzi della Corte di Cassazione cui si richiama parte appellante nell’atto introduttivo di questa fase di giudizio, confirmed in a binding declaration in this case with the competent public prosecutor (see note dated December 30, 1989 No 1024/89) and according to the text as art. 26 fourth paragraph Lett. f) of Presidential Decree 347/1983 does not appear doubtful attributable to employees of municipal engineering departments called to check on violations of housing allowances in relation to the recognized quality supervision of police officers .
In making the required standards, the Mayor is also that, in light of the above representation, the above allowances must be recognized and responded in reference to years past, except the requirements five years.

LAW
The analysis will examine the contents of the note describes the nature of the request for an opinion under Article. 8th paragraph 7 of Law June 5, 2003, No 131 and highlights the suitability both in terms of subjective legitimacy as mayor of the municipality from the applicant that under the objective of the request for its relevance to the field of public accounting and, more specifically, the containment of expenditure for the personnel to safeguard the public finance objectives.
That said, after examining the relevant legislation, the Department gives the following notice:
framework law on the organization of Municipal Police (Law No. 65/85) provides the benefits attributable to the supervisory personnel only formally included in the exercise of supervisory functions (Articles 5 and 10) of the criminal police, traffic police, and the auxiliary functions of public security carried out by staff at the service of municipal police, which the Prefect has conferred the status of "public security agent" after the establishment of the required qualifications. The next Presidential Decree 268, May 13, 1987, on " standards resulting from the rules provided by the auditors for the years 1985-1987, on to fund staff of local "art. 34, 1 co. Lett. a), established in favor of the gross annual compensation of the supervisory staff engaged in the functions of Articles. 5 and 10 of L. 65/86, as well as gross annual compensation payable to the remainder of the supervisory staff which was not mentioned in the exercise of delegated functions, including establishing the payment of compensation by a different amount.
As also noted by the Court on the merits, the rule has operated within the area of \u200b\u200bsupervision of those employees, a distinction between those who carry out the functions laid down in Articles. 5:10 L. 65/86 and remaining staff that they will not carry. Although the art. 47 CCNL to paragraph 1, lett. v), in the art. 72, paragraph 1, of Legislative Decree no. No 29/93, provides expressly for the inapplicability of the letters. a) art. Presidential Decree No. 34 268/1987, regarding the allocation of compensation attributable to de quo was maintained and represented also by art. Negotiable 37, 1995, which in subparagraph. b) recognizes that benefit not only the " supervisory staff of the (....) meeting the requirements and the performance of the Article. 5 of L. No 65/86 "but also" to the remaining staff AER not engaged in supervisory functions in art. 5 of the Act. " Even
collective agreements (four regulatory 2002-2005) have retained substantially (Article 16) the distinction between staff (meeting requirements) engaged in the tasks stipulated in art. 5 L. 65/86 and that, while belonging to the area of \u200b\u200bsupervision, it performs the functions of judicial police, traffic police and public security and the innovations introduced in the field of negotiation were of the quantum of compensation payable.
The analysis, therefore, the regulatory framework, shows that the legislature has expressly identified the beneficiaries of the allowance should be paid ie: those who are formally incardinated in the area of \u200b\u200bsupervision. Within the latter, then the rule, designed by the further distinction between:
a) staff performing real functions of supervisory and operational functions that (police personnel engaged in the functions of municipal police service, traffic police , auxiliary functions of public security) which has been formally given the status of "public safety officer "
b) the remaining staff formally belonging to the supervisor but without that status. The difference between the
two categories is only the amount to be paid. Otherwise, would not make sense, given the text of the second paragraph of the article " for the remainder of the supervisory personnel who do not perform the duties under Article. 5 of Law No 65/86, the allowance is increased by € 25.00 for twelve monthly gross .
It follows that the compensation at issue can not be paid to patients in areas other than typical of the Supervisory Board.
The above decision of the Council of State (No. 7232 of 2003) is not relevant because it decides on a different situation or the lack of coverage of expenditure and only incidentally addresses the question of compensation for supervision, but without comment on the substantive aspect of the story.

PQM

Section for the Veneto regional control renders its opinion in terms of which in part motivated.
copy of this resolution be forwarded by the Director of the Secretariat, the Mayor of the relevant administration. So
resolved in Venice, the Chamber of the Council of 10 January 2008. (...)

Filed in Office January 16, 2008 (...)

Lethal Dose Of Alprazolam

L. December 24, 2007, No 244 - Article 3 cc. 19-23

L. December 24, 2007, No 244
Provisions for the formation of the annual budget and multi-state (Finance Act 2008)

Article 3

(...)
19. It is prohibited to the public authorities referred to in Article 1, paragraph 2, of Legislative Decree 30 March 2001, No 165, to include arbitration clauses in all their contracts for works, supplies and services or in relation to the same contracts, to sign arbitration. The arbitration clause, however, concluded that the compromises are null and their subscription is a disciplinary offense and determine responsibility for state representative in charge of proceedings.
20. The provisions of paragraph 19 shall extend to wholly-owned subsidiaries or maggioritariamente dalle pubbliche amministrazioni di cui al medesimo comma, nonché agli enti pubblici economici ed alle società interamente possedute ovvero partecipate maggioritariamente da questi ultimi.
21. Relativamente ai contratti aventi ad oggetto lavori, forniture e servizi già sottoscritti dalle amministrazioni alla data di entrata in vigore della presente legge e per le cui controversie i relativi collegi arbitrali non si sono ancora costituiti alla data del 30 settembre 2007, è fatto obbligo ai soggetti di cui ai commi 19 e 20 di declinare la competenza arbitrale, ove tale facoltà sia prevista nelle clausole arbitrali inserite nei predetti contratti; dalla data della relativa comunicazione opera esclusivamente la giurisdizione ordinaria. An arbitration panel may be set up after September 30, 2007 until the date of entry into force of this Act, shall automatically terminate and the related costs are fully offset by the parties.
22. The President of the Council of Ministers, on proposal of the Minister of Economy and Finance, in consultation with the Minister for reforms and innovations in public administration, the Minister for Infrastructure and Minister of Justice shall annually determine by decree the savings achieved through the application of the provisions of paragraphs 19 to 23 that are correspondingly reduced appropriations, allocations and transfers from the budget of the State and its resources are reallocated to the Ministry of Justice to improve its service. The President of the Council of Ministers shall submit to the Parliament and the Court of Auditors a report on the implementation of the provisions of paragraphs 19 to 23.
23. Article 240 of the Code of public contracts referred to in Legislative Decree April 12, 2006, No 163, after paragraph 15 shall be inserted the following: "15-bis. If the time limit referred to in paragraph 5 and paragraph 13 are not met due to delays in the fulfillment of the official proceedings of the Committee or, on the first satisfies both disciplinary as well as a loss of revenue, and the second loses any right the payment of cui al comma 10».
(...)

Lethal Dose Of Alprazolam

L. December 24, 2007, No 244 - Article 3 cc. 19-23

L. December 24, 2007, No 244
Provisions for the formation of the annual budget and multi-state (Finance Act 2008)

Article 3

(...)
19. It is prohibited to the public authorities referred to in Article 1, paragraph 2, of Legislative Decree 30 March 2001, No 165, to include arbitration clauses in all their contracts for works, supplies and services or in relation to the same contracts, to sign arbitration. The arbitration clause, however, concluded that the compromises are null and their subscription is a disciplinary offense and determine responsibility for state representative in charge of proceedings.
20. The provisions of paragraph 19 shall extend to wholly-owned subsidiaries or maggioritariamente dalle pubbliche amministrazioni di cui al medesimo comma, nonché agli enti pubblici economici ed alle società interamente possedute ovvero partecipate maggioritariamente da questi ultimi.
21. Relativamente ai contratti aventi ad oggetto lavori, forniture e servizi già sottoscritti dalle amministrazioni alla data di entrata in vigore della presente legge e per le cui controversie i relativi collegi arbitrali non si sono ancora costituiti alla data del 30 settembre 2007, è fatto obbligo ai soggetti di cui ai commi 19 e 20 di declinare la competenza arbitrale, ove tale facoltà sia prevista nelle clausole arbitrali inserite nei predetti contratti; dalla data della relativa comunicazione opera esclusivamente la giurisdizione ordinaria. An arbitration panel may be set up after September 30, 2007 until the date of entry into force of this Act, shall automatically terminate and the related costs are fully offset by the parties.
22. The President of the Council of Ministers, on proposal of the Minister of Economy and Finance, in consultation with the Minister for reforms and innovations in public administration, the Minister for Infrastructure and Minister of Justice shall annually determine by decree the savings achieved through the application of the provisions of paragraphs 19 to 23 that are correspondingly reduced appropriations, allocations and transfers from the budget of the State and its resources are reallocated to the Ministry of Justice to improve its service. The President of the Council of Ministers shall submit to the Parliament and the Court of Auditors a report on the implementation of the provisions of paragraphs 19 to 23.
23. Article 240 of the Code of public contracts referred to in Legislative Decree April 12, 2006, No 163, after paragraph 15 shall be inserted the following: "15-bis. If the time limit referred to in paragraph 5 and paragraph 13 are not met due to delays in the fulfillment of the official proceedings of the Committee or, on the first satisfies both disciplinary as well as a loss of revenue, and the second loses any right the payment of cui al comma 10».
(...)

Mardi Gras 2010 Bowling Shirt

Circ. INPDAP January 21, 2008, No 3

Circ. INPDAP 21 gennaio 2008, n. 3
Legge 24/12/2007, n. 244 (FINANZIARIA 2008) e decreto-legge 31/12/2007, n. 248

La presente nota operativa ha lo scopo di portare a conoscenza delle sedi le disposizioni contenute nella legge 24 dicembre 2007, n. 244, pubblicata nel S.O. Alla Gazzetta Ufficiale n. 300 del 28 dicembre 2007, recante “Disposizioni per la formazione del bilancio annuale e pluriennale dello Stato (legge finanziaria 2008)” e nel DECRETO-LEGGE 31 dicembre 2007, n. 248, pubblicato nella Gazzetta Ufficiale n. 302 del 31 dicembre 2007, entitled "Continuation of deadlines set by laws and urgent financial matters, which have consequences on the pension benefits provided by this institute as well as the obligations of contribution payable by employers enrolled. We reserve the right to provide any subsequent directives and / or more information on specific topics, where he had deemed it necessary.

A) Provisions of the Finance Act 2008

1) application of the deductions afforded to holders of retirement income earners also periodic checks (Article 1, paragraph 11).
As a result of amendments made to Article. 13 DPR 22 December 1986, n. 917, as amended and supplemented, spouses who receive benefits as a result of regular and effective legal separation, dissolution or annulment of marriage or termination of the civil effects of it, is given, since the tax period in progress at December 31, 2007 , a deduction equal to that currently provided in case of total income contribute to the formation of retirement income. The deduction in question is not the full year as unrelated to any activity (they must be always paid in full size), however, can not be combined for the same period, with those payable in respect of compensation of employees and assimilated di pensione. In concreto, la detrazione IRPEF è pari a:
a) € 1.725, se il reddito complessivo non supera € 7.500. L’ammontare della detrazione effettivamente spettante non può comunque essere inferiore a € 690;
b) € 1.255, aumentata del prodotto tra € 470 e l’importo corrispondente al rapporto tra € 15.000, diminuito del reddito complessivo, e € 7.500, se il reddito complessivo è superiore a € 7.500 ma non a € 15.000;
c) € 1.255, se il reddito complessivo è superiore a € 15.000 ma non a € 55.000. In tal caso la detrazione spetta per la parte corrispondente al rapporto tra l’importo di € 55.000, deducted from total income and the amount of € 40,000.

2) other deductions for large families (Article 1, paragraph 15)
Following the amendments introduced art. 12 of the Income Tax Code, in the presence of at least four dependent children, parents and recognized an additional allowance for dependent family amounted to € 1,200. This deduction made by the tax period in progress at December 31, 2007, split by 50% between the parents do not legally and actually separated in case of separation or annulment, dissolution or termination of the civil effects of marriage, the deduction proportion of parents in custody specified by the court. If the spouse is fiscally dependent on the other, the deduction pertains for the full amount, with the latter. In addition, if the deduction is greater than the tax net, is a recognized credit equal to the amount of excess tax deduction. By decree of the Minister of Economy and Finance, in consultation with the Minister for Family Affairs, will define the modalities for disbursement of the aforesaid amount. For the calculation of deductions for dependent family, the income is assumed to net income of the main building and its appurtenances.
For reference, here are the details provided in this regard by the Revenue - Head Office Circular No Legislation and Litigation 1 / E, Jan. 9 cm:
- not for the additional deduction for each child but must be understood as a bonus and the overall benefit of the large family unit, and therefore not increased in the presence of a number of children over four;
- the distribution in the standards can not be modified on the basis of agreements between the parents, contrary to the provisions of Article 12 of the Income Tax Code in respect of ordinary deductions for dependent children;
- the additional tax deduction for children dependent measure is applied throughout, although the condition required by rule, the existence at least four dependent children, there is only one part of the year. It follows that the additional allowance for dependent children can be applied without the need for information for the time of year when the event occurs that entitles you to deduct the same;
- the benefit provided for in the presence of four or more children is an "additional allowance" which is, therefore, in addition to ordinary ones already provided for in paragraph 1 of Article 12. It follows that the further deduction of € 1,200 and is available only if they will be the ordinary deductions for dependent children, and there are such a condition, the deduction of € 1,200 to an extent it is full and is not influenced by the level of income of the beneficiary;
- since the new deduction will apply from the tax period in progress at December 31, 2007, in the adjustment of income paid in 2007 and based on the data available on the number of children, the withholding agent is required to recognize the additional deduction.

3) simplification of the annual declaration (Article 1, paragraphs 121, 122, 123)
Paragraph 121 of 'art. Added in a comment in the text of the Decree Law of 30 September 2003, no 269, ratified with amendments by Law 24 November 2003, No 326, after art. 44, art. 44a. This rule
dictated new estimates for the simplification of the annual declaration submitted by the deputies of the tax required to issue the certification referred to 'art. 4, paragraphs 6b and 6c of the Rules of the DPR 22 July 1998, No 322 and subsequent amendments and additions.
In particular, the replacement for the aforementioned tax from wages paid by reference to the month of January 2009, shall, directly or through the enforcement of Article. 3, paragraph 2 and 3 of the said Presidential Decree, to transmit electronically every month in the compensation data and information necessary for calculating withholding taxes and related settlements, for the calculation of contributions for the implementation positions of individual insurance and the provision of benefits. This declaration must be made within the last day of the month following the reference year.
In paragraph 122, the legislature has provided for the issuing of a decree of the Minister of Economy and Finance, to be issued in consultation with the Minister of Labour and Social Security, through which we will define the modalities of implementation of the provisions provided in that paragraph 121, and the arrangements for the sharing of data between INPS, INPDAP and the Revenue Agency. Finally, in paragraph 123 was expected that the decree referred to in paragraph 122 should contain provisions the simplification and harmonization of all the obligations of the certification referred to 'art. 4 of Presidential Decree No. 322, 1998, in accordance with specific criteria.
In summary, from 1 January 2009, the monthly statement analysis (DMA), introduced by Decree-Law 269/2003, will be replaced by model 770, which will allow the transmission of data flows through unified tax and contribution on a monthly basis. The transmission also must be done with a single electronic channel.

4) determination of income from employment (Article 1, paragraph 197, letter b) The provision referred
amended Article. 51, paragraph 2, letter a) of Decree 917/86 (Income Tax Code), relating to determination of income from employment.
In particular, the news letter a) confirms that the social security contributions paid by the employer or the employee in accordance with legal provisions do not fall into the category of compensation of employees.
The provision also provides that contributions to health care, paid by the employer or the employee, public bodies or cases that are exclusively charitable purpose does not contribute to the formation of income from employment until the 'amount of €. 3615.20.
This change has affected the previous legislation, the repeal of the maximum amount, differentiated by year, the indication of a maximum of €. 3615.20, which does not contribute to the taxable income.

5) to restate the amount of the appropriation for certain families (Article 1, paragraph 200)
A special inter-ministerial decree, to be issued within the month of February 2008, will redefine the levels of income and allowances for families with at least one component for the disabled and orphans' households (ie those where both parents are deceased).

6) deferment of the presentation of the model 770 (art. 1, paragraph 217)
The paragraph in question, innovating discipline in art. 4, comma 4 bis, del D.P.R. 22 luglio 1998 n. 322, ha previsto un differimento della tempistica di presentazione della dichiarazione annuale ai fini fiscali e previdenziali (contenuta nel modello 770), che deve avvenire entro il 31 luglio e non più entro il 31 marzo.

7) presentazione della dichiarazione per beneficiare delle detrazioni (articolo 1, comma 221)
La disposizione contenuta nel comma in esame modifica l’art. 23 del D.P.R. Del 29 settembre 1973, n. 600 e dispone che a decorrere dal 1° gennaio 2008 il richiedente l’attribuzione delle detrazioni per lavoro dipendente e/o quelle per carichi di famiglia ( artt. 12 e 13 del TUIR) deve presentare annualmente apposita domanda con la quale dichiari to qualify, indicate the condition attributable to the tax code as well as the subjects for which you intend to use the deductions. Previously, however, gained the statement was true for the following years and head to the applicant under an obligation to provide information only on any changes that have affected the extent / amount of deductions due.

8) placing limits on unpaid leave for the period of performance of elected office at local level (Article 2, paragraph 24, letter. B)
• to perform the elected representatives in local provisions of art. 81, paragraph 1, of decree no. 267/2000, the right expectation non retribuita spettante ai lavoratori dipendenti è limitato ad una testuale elencazione di amministratori locali, che sostituisce quella più ampia contenuta nell’art. 77 del medesimo decreto legislativo. In particolare hanno diritto all’aspettativa non retribuita le seguenti cariche elettive: sindaci, presidenti di province, presidenti di consigli comunali e provinciali, presidenti di consigli circoscrizionali di aree metropolitane, presidenti di comunità montane e di unioni di comuni, nonché membri di giunte comunali e provinciali, con conseguente versamento degli oneri contributivi a carico dell’amministrazione locale ove viene espletato il mandato.
• I consiglieri dei comuni anche metropolitani e delle province, and the directors of the mountain communities may also be placed on unpaid leave for the entire period of fulfillment of the mandate, but in such cases involves the placement on leave-taking by the employee paying the entire obligation of the elected Councillor social contributions and, therefore, is the share borne by the employer of that employee's dependents, as well as any other duty imposed by art. 86 of that TUEL

9) salaries of the police and firefighters (Article 2, paragraph 91)
As from 1 February 2008, the basic compensation and accessory relativo alla posizione di comando del personale appartenente alle Forze di polizia e al Corpo nazionale dei vigili del fuoco è a carico delle Amministrazioni utilizzatrici il personale stesso.

10) estensione alle vittime della criminalità organizzata e del dovere di alcuni benefici già previsti per le vittime del terrorismo (articolo 2, comma 105)
A decorrere dal 1° gennaio 2008 alle vittime della criminalità organizzata (ex art. 1 delle legge n. 302 del 20 ottobre 1990, e successive modificazioni), alle vittime del dovere (ex art. 1, commi 563 e 564, della legge n. 266 del 23 dicembre 2005) ed ai sindaci vittime di atti criminali nell’ambito dell’espletamento delle loro funzioni, survivors and their families, retirement benefits are paid under Article. 5, paragraphs 3 and 4 of the Act Aug. 3, 2004, No 206, as news from the next paragraph 106 of the Finance Act 2008. In such individuals it is, therefore, in addition to the donation of the first paragraph of Article 5 reported, a special living allowance, not reversible, in case of death of them, entitled to the survivor's pension is allocated two annuities, including the Thirteenth monthly payments of that pension, only a surviving spouse, to children, adult children, parents and brothers and sisters, if living and expense. These benefits are not paid by this Institute.

11) modification of the method of calculating the pension to the victims of terrorism - the recognition of the check to the children of survivors for life - spending on medicines band C) at the expense of the NHS - events abroad (Article 2, paragraph 106)
Article 4, paragraph 2 of Law No repeated 206/2004 is amended to that effect: "To all those who have suffered permanent disability equal to or greater than '80 per cent of the capacity to work caused by acts of terrorism and massacres of the matrix, it is entitled to immediate direct pension, equal to the last remuneration received by the person entitled in full ... ..... " In implementing this provision the premises must Reassessment pensions currently in payment of this type, recognizing the economic differences from 1 January
about art. 5, paragraph 2 of Law No 206/2004 is also added at the end the following sentence: "For the children of survivors, even if not living with the victim to the date of the terrorist, is also attributed with effect from 26 August 2004, the living allowance is not reversible referred to in Article 2 of Law November 23, 1998, No 407, as amended. "For complete information, it is noted that the living allowance, non-reversible, subject, inter alia, to balance automatic in art. 11 of Legislative Decree 30 December 1992, n. 503, as amended, is not paid by this Institute.
art. 9, paragraph 1, of Law 206 is added at the end the following sentence: "For the same subjects has extended the benefit of section 1 of the Law of 19 July 2000, no 03. "With this provision are payable to the persons concerned, to be charged to the NHS, drugs currently in Class C), referred to in paragraph 10 of Article. 8 of the Law of 24 December 1993 537, where the doctor to certify their proven therapeutic benefit for the patient.
Article 15, paragraph 2 of Law No 206 is added at the end the following sentence: "The benefits provided for in this Law shall also apply to events occurring abroad as from 1 January 1961, victims of which were Italian citizens resident in Italy at the time of ' event. "In essence, the benefits due to events abroad, already approved from 1 January 2003, are now given by the same date for the events that occurred in Italy (January 1, 1961).

12) Collection of contributions due to suspended of disasters (Article 2, paragraphs 107 to 116) Collection of contributions
suspended as a result of natural disasters will be operating a special note by the Central Directorate of Revenue and insurance position to which they refer.

13) reduction of the period of employment outside the role of university professors and ordinary members (article 2, paragraph 116)
The provision contained in paragraph concerned shall abolish the role of outside academics: students, in fact, reduced to two years of the outside role with effect from 1 January 2008 and one year from 1 January 2009. In essence, the abolition of the role carries out the role for teachers in at 11 March 1980 (DPR July 11, 1980, n. 382) retirement at 72 years of age for full professors and 67 years of age for members, ie after any period of additional service that the teacher can request (Article . 16 of Legislative Decree 30 December 1992, n. 503).

14) The provisions relating to adoption or fostering Articles. 26 and 36 of the Decree. 151/01 (Article 2, paragraphs 452 to 456)
As is known the art. 26 of Legislative Decree 151/01 regulates the maternity leave, requested by a woman who has adopted or obtained custody of a child aged six years at the time of adoption or foster care, and its mode of use. Article. 2, paragraph 452, the Financial replaces Art. 26 provides that the maternity leave, in cases of adoption and foster care is extended to 2 months (from 3 to 5 months), use the method of differentiating between national adoptions (first 5 months of their child in the family) and international adoptions (even during the period of stay abroad).
Article. 36 of the Consolidated Law 151/01 is replaced by Art. 2, paragraph 455, which increases the consumption patterns of parental leave. They also abolished the age limits of the child (12 to 18 years) and increased the period of entry in the family, within which you can benefit from the parental leave (the first 3 months to 8 years), provided that no more than 18 years of age. It remains firm on the payment of compensation within the first 3 years after having the child in the family. Are the result of the reflections arising from the contribution of the innovative provisions.

15) authentic interpretation of Articles 25 and 35 of Decree No. 151/2001 (Article 2, paragraph 504)
Articles. 25 and 35 of Legislative Decree 26 March 2001, No 151 governing, as we know, the coverage contributions, useful for the treatment of pensions, periods of maternity occurred outside the employment relationship. In this regard, please note that the corresponding periods al congedo per maternità (già astensione obbligatoria) sono riconosciuti attraverso l’istituto della contribuzione figurativa (art. 25), mentre quelli relativi al congedo parentale (già astensione facoltativa) sono valorizzabili attraverso l’istituto del riscatto (art. 35).
Il legislatore con il comma in esame ha fornito l’interpretazione autentica dei citati artt. 25 e 35 del Dlgs. n. 151/2001, chiarendo che dette norme si applicano esclusivamente agli iscritti che a decorrere dalla data di entrata in vigore del medesimo decreto legislativo (27 aprile 2001), abbiano in servizio presentato la relativa domanda. Tale interpretazione conferma peraltro l’operato dell’Istituto (cfr. Informativa n. 8/2003 della Direzione Centrale Entrate).
Il legislatore ha comunque fatto salvi i trattamenti pensionistici più favorevoli già liquidati in data anteriore al 1° gennaio 2008.

16) proroga dei contratti di formazione e lavoro presso le amministrazioni pubbliche (art. 3, comma 100)
I contratti di formazione e lavoro stipulati con le PP.AA., di cui al comma 528 dell’art. 1 della legge 27/12/2006 n. 296 sono prorogati di diritto al 31/12/2008 se non sono stati convertiti entro il 31/12/2007.

B) Disposizioni del Decreto Legge n. 248/2007

a) divieto di estensione di decisioni giurisdizionali aventi forza di giudicato (art. 25)
Il divieto extension of judicial decisions having the force of res judicata, already set at 31 December 2007 Article 1, paragraph 132, the Law of 30 December 2004, no 311, is extended until December 31, 2008.
It follows, in general, which have become final judgments rendered by any court can not be extended to situations unrelated to those put forward in court, ostandovi is the general principle of the subjective limit of res judicata, enshrined in Article . 2909 cc, the insurmountable obstacle of the lack of funding, in accordance with Art. 11 ter, paragraph 7, introduced into law Aug. 5, 1978, No Law 468 of 23 August 1988 No 362.

b) work performed by disabled children, for purposes of treatment (art. 46)
Article. 8 of the Law of 12 June 1984, n. 222 down, as is well known that in the application of Articles 21 and 22 of the Law of 21 July 1965 No 903, and subsequent amendments thereto, shall be deemed incapacitated persons, due to illness or physical defect or mental condition, are in the absolute and permanent inability to perform any work.
In this regard, we note that the article concerned with the legislature, after paragraph 1 of law no reported 222/1984, added the following paragraphs:
"1-bis. The activity aims to therapeutic approved by the disabled children, as defined in Paragraph 1 hour with no more than 25 hours per week, at the social cooperatives of Law November 8, 1991, No 381, and to employers who take on these subjects with the conventions of professional integration, referred to in Article 11 of Law March 12, 1999, No 68, does not preclude the achievement of the benefits referred to in that Article 22, paragraph 1, of Law July 21, 1965, No 903.
1-c. The amount of emoluments paid by employers to the entities referred to in paragraph 1-bis treatment can not be less than the minimum pension paid for by the general compulsory invalidity, old age and survivors' benefits increased by 30 percent.
1-c. The therapeutic aim of the activity, pursuant to paragraph 1-bis has been established by the regulator of pensions to survivors.
1-d. OMISSIS. "
In essence, the work done by disabled people in the so-called sheltered workshops, namely the social cooperatives engaged in activities aimed at providing employment to such persons (see art. 4 of Law No 381/1991 ) does not constitute impediment to the grant element of survivor's pension to those persons who are considered "disadvantaged". The work carried out under Article 4 has reported essere intesa come “attività con funzione occupazionale/terapeutica ai fini della socializzazione degli interessati e dello sgravio della famiglia dagli obblighi di sorveglianza” (circolare INPS n. 137/2001).