Satellite Internet: How it Works and When You Need it

Remember when to connect to the Internet it was necessary to wait several seconds, in some cases minutes, while the modem was connected to the network with that annoying metallic noise?

Those times have now passed, the Internet connection arrives in the homes through the ADSL coverage and without having to do any special operations. Once the computer is turned on, the connection is automatic.

In addition, Internet offers, including ADSL without telephone, have entered the homes of all and there is no house without connection.

Despite this explosion of technology there are still areas in Italy that do not have ADSL or optical fiber coverage. What to do in these cases? The only alternative solution is satellite Internet, which allows you to surf online at a good speed using satellite technology.

The quality of the service offered by the satellite Internet connection is averaged lower than the ADSL and has higher costs. In fact, you have to pay an installation kit and there are constraints related to the traffic that you can make every month in download or upload.

The gap between satellite Internet connection and ADSL connection, both in terms of performance and cost, is still wide enough at least in Italy. In Europe, in fact, this gap basically does not exist and there is almost no difference between ADSL connection and Internet via satellite.

On the other hand, satellite internet has the big advantage of being able to be used anywhere, since practically the entire planet is covered by satellite networks.

Satellite Internet, as mentioned, is very useful in those areas not reached by the normal network infrastructure, in fact it is used mainly by oil platforms site in isolated areas. So if you live in an isolated area, where the ADSL connection arrives at hiccups, the ideal solution is the satellite Internet connection.

By consulting an experienced technician or a company that deals with this type of installation you can choose the best solution for you. Now we find out more in detail what is the satellite Internet connection, how it works and when it is needed.

How does it work and when do I need it?

Satellite Internet: How does it work and when do I need it? But especially what are its advantages?

First of all, its use and its operation are very simple, because they are based on the use of a special satellite modem and a parabolic antenna aimed at the satellite, thanks to which you can access the network.

As already mentioned, it is usable everywhere, so it serves if you live in isolated areas where the ADSL connection is defective, if you go on vacation to the sea in a village isolated from everything and all or on holiday in the mountains in a hut where the ADSL connection is a chimera. Moreover, there are several companies that work abroad, in poorly developed countries, where lack of services and infrastructure and also the ADSL Internet connection.

In cases like these satellite Internet is an excellent solution to solve the problem of failure to cover ADSL. You only have to contact a good technician to install the satellite dish and choose between the various Internet offers.

Offers satellite internet: Tooway

In Italy Tooway is the leading company in the field of satellite Internet.

You can choose different options between the Internet offers, ranging from 30 to 80 euros per month based on the rate and the plan chosen and that guarantee an excellent navigation even in those areas where the ADSL coverage is totally absent.

Keep in mind that, in addition to the monthly fee, you also need to add additional expenses such as installation costs and the cost of activating the line, which can change according to the company that distributes the satellite kit.

The installation of the kit can be problematic, so to avoid trouble I recommend you to contact an installer technician or an expert company in this field. The internet offers for the satellite are different, of course you have to choose the one most suitable according to your needs and according to the use you intend to do.

Internet offers via satellite: All rates Tooway

There are numerous satellite Internet offers you can choose from.

The cheapest is Tooway 10, with 10 GB of monthly traffic, a navigation speed of 22 mega in download and 6 mega in upload. When you exceed the traffic threshold the connection speed is automatically reduced to 64 kbps in downloads and 64 kbps in upload at no additional cost.

Another of the offers of satellite Internet is Tooway 16 Lite, which offers more traffic however at a reduced speed of navigation. You have a connection of 10 mega in download and 2 mega in upload with 16GB of monthly traffic. Also in this case the connection speed is reduced to 64 kbps in downloads and 64 kbps in upload to exceed the limit without additional costs.

The Tooway 25 offer is suitable for those who have to make more use of the Internet, with 25 GB of traffic and a navigation speed of 22 mega in download and 6 mega in upload. From midnight until 6 in the morning traffic is unlimited, with an automatic reduction at 64 kbps in download and 64 kbps in upload to exceed the limit at no extra cost.

Here we arrived at the offer Tooway 40, with 40GB traffic to 22 mega with the same unlimited traffic bonus from midnight to 6am. Exceeded the monthly threshold the connection speed is reduced to 64 Kbps.

Finally, the most complete offer is Tooway Infinite, which offers a 22 mega satellite connection without any traffic limit.

On the company’s website there is a special rate calculator, thanks to which you can choose the most suitable plan for your needs. If you contact a technician for the installation of the satellite kit, you can take advantage of it and ask him for help choosing the best rate according to the use you make of the Internet. Once you have entered all your data and indicate the daily or weekly hours spent on the internet, you will have the most suitable offer for you.

Offer Internet via satellite: Open Sky

Now we have a clearer picture of the satellite Internet connection, how it works and when it is needed but there are still other offers to keep in mind.

Open Sky allows you to activate all the Tooway offers mentioned above without paying the rental of equipment, paying 40 euros occasionally for the activation of the line, 199 euro for the installation of the satellite kit and 50 euros for the delivery of the kit Tooway.

Among the offers of satellite Internet is particularly advantageous the open daily sky, thanks to which you can navigate at a speed of 8 mega in download and 2 mega in upload, without limits of traffic, paying 2.90 euros per day plus 9.90 euros monthly fee. Also, you have to add 40 euros to activate the service and 50 euros one off to activate the offer.

Again, with the help of a technical expert in internet rates, you can consult on the website of Open sky The rates for the offers of satellite Internet, with all its features, to choose the solution best suited to you.

In addition to these offers, sometimes there are very interesting promotions, which could be built to measure for you. Always keep your eyes open if you need a satellite Internet connection, you may find very convenient deals to solve the internet problem.

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When the Blue Vignette is Required for the Boiler?

As you all know, if you have a boiler you have to carry out periodical checks, especially before the arrival of the big cold.

The questions about the necessary controls are as many as there are doubts about when the blue vignette is compulsory for the boiler. Let’s try, then, to make some clarity.

First of all what is the blue vignette? It is nothing more than a certification issued by a qualified technician to certify the correct functioning of the plant, its good health and its correct functioning also in terms of emissions.

In this way you can be assured that your boiler does not cause damage to the environment through the release of toxic or polluting substances.

The blue vignette is associated with the revision of the boiler and you must request it as a result of the inspection carried out by the technician. I remind you that with the entry into force of the legislation on the matter, the revision of the boiler has become compulsory, although there is still some confusion about it.

We try to make a little order, analyzing the reference rules, costs, timing and how to obtain the blue vignette.

What does the legislation say and who carries out the checks?

Legislative Decree 311 of 2006 clearly says when the blue vignette is compulsory for the boiler. The text, in fact, stipulates that since 2005 each heating system regulated by the boiler of each Italian city must have the blue vignette.

Since 2014, this obligation has also been extended to air conditioning systems, for which the blue vignette must be affixed to the installation booklet.

The first check of the system is done immediately after the installation of the boiler, that is when it is switched on for the first time.

This step can absolutely not be done with the do-it-yourself. In fact, technicians qualified for this service must be compulsorily accredited by the municipality. They will, in fact, deal with the compilation of the booklet and the affixing of the blue vignette.

The technicians, then, have the task of transmitting the outcome of the control to the institution, which can be the municipality itself or even the province and the region. In this way your system will be controlled and perfectly aligned with the respect of the environment.

With regard to the period of the year during which you devote to these operations, the Council is to put you at least one month before the start of your boiler. In this way you can check in advance any problems in the operation of the system and intervene promptly.

How much does the boiler control have to be done?

The law stipulates that the time to know how much the boiler control is to be done varies according to the power of the plant. The periodicity of the controls ranges from 12 to 48 months, depending on the capacity of the plant and the fuel it uses.

Following the regulations in force the boiler certification checks must be carried out:

  • For gas, methane or LPG, every 4 years after the first ignition
  • For liquid or solid fuel heating systems with power between 10 and 100 kw, every 2 years
  • For boilers exceeding 100 kw, checks must be carried out every year.

Who is responsible for the request of the blue vignette?

We have said that the control of the boiler should be carried out by skilled technicians and that, for no reason, you have to try to put your hands on the plant of your boiler.

Remember, therefore, to ensure that those who come to carry out this check are properly enabled to perform this function.

It is up to all the owners to make use of the qualified technician to carry out the inspection, respecting the time-limit of the revision.

Also, you must make sure that the technician is checking the blue sticker on the booklet.

In the event that the latter forgets, the responsibility is not to be imputed to those who physically carry out the maintenance but will be the owner of the plant to be obliged to supervise the correct application of the provisions of the legislation.
How do the boiler revision and the subsequent release of the Blue vignette occur?

During the overhaul, the boiler is checked for proper operation in winter conditions. It is this, in fact, the period during which the plant performs the maximum of its work, at least until the beautiful days will bring you to turn it off to enjoy the summer heat.

After performing the inspection, the technician in charge notes on the installation booklet the interventions and checks carried out on the boiler and completes the “Maintenance Technical inspection report”.

This document contains important information about the plant and is formulated in three copies: one is issued to the owner of the revised boiler, the other must be stored by the maintenance company and the last copy is sent to the body that controls the correct execution for the release and renewal of the blue vignette.

In most cases this organ coincides with the municipality, if the number of inhabitants is greater than 40 thousand, or with the province, when the municipality in which you live does not exceed 40 thousand inhabitants.
How much does it cost to have… and not have the blue vignette?

The costs related to the maintenance of the boiler and the release of the blue vignette are variable from region to region. Usually the total cost is around 180 euros.

In detail, ordinary maintenance is usually valued at around 70-80 euros, which must be added to the control of boiler fume revision, which costs approximately 190 euros.

It is possible, however, to save a little, opt for the subscription of service contracts formulated by specialized companies that offer their users the convenience packages, within which a defined number of controls is included. The savings, in these cases, are around 10%.

Those who have a slightly dated system with an energy efficiency not particularly high can also take advantage of the 65% deduction in force until 31 December 2016, for the purchase of a new boiler, for example with condensation system.

But what could happen to those who, contravention as determined by the law, wanted to try to skip the obligatory request of the blue vignette?

Failure to revise the boiler may result in very salty fines as a result of appropriate controls demonstrating the owner’s abstention.

In the event of the absence of the blue vignette, in fact, the pecuniary sanction can go from a minimum of 500 euros up to a maximum of 3,000 euros. In this way, you should adhere to the regulations and do not risk.

The Blue vignette: It is the right time to make sure that you are in

Now that we have explained what it is, how it gets, how much it costs and when the blue vignette is obligatory for the boiler you just have to check your plant and check to be perfectly in line with what is foreseen by Italian law.

Now that you know when the blue vignette is obligatory for the boiler I give you one last tip: know that a boiler that works well lightens both the air you breathe but also your bills. In addition, if you are in a long time you do not run the risk of finding bad surprises of the last minute. So I recommend doing it before the intense cold comes to visit you!

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Declaration Electrical System Compliance

About the characteristics that must have an electrical system in accordance, often talking about the declaration of electrical system compliance and are many people to have doubts about it.

For this reason, I have created a list of useful information and guidelines that you can follow to understand what is the declaration electrical system compliance, how it works and when you need to do it to prove or to make sure you have an electrical system in accordance.

The Electrical Systems Regulations

The Italian legislation also regulates the electrical installations, the release of the declaration of electrical system and all the various interventions carried out by the professionals.

In fact, since 2008, a ministerial decree is in force that goes to regulate every installation, starting from the project electrical system until it comes to the maintenance of the same.

This legislation stipulates that each property has its own certification of the electrical system, or a declaration of conformity that each professional electrician is obliged to release immediately after the final test of the newly installed system.

The decree also says that, in the absence of this certification, the owner of a property may request a declaration of conformity of the electrical system.

Therefore, in the first place, this particular technical report of the electrical system may be required in case there is no declaration of conformity.

However, the law also stipulates that, for the sale or rental of any type of property, the owner must have in his hand one of the two statements, in order to ensure the buyer or tenant that the environment is equipped with an electrical system in accordance with. If not, the sale or rental will not be able to be registered regularly.

The certificate of conformity of the electrical system or the declaration of electrical installation are compulsory, even if the certification for the wheelchair of a commercial premises is to be issued, or when a new user is connected.

Not by chance, when it comes to connecting electricity, the owner of the property must transmit or present a copy of the documentation relating to the electrical system to the energy supply company. Even in the event of modifications to the plant, the conformity certification must be submitted.

The Declaration electrical system compliance: From tests to the release of the technical Report electrical system

At this point, you will surely understand that the declaration of electrical system compliance is necessary if there are no other certifications as stipulated in Italian legislation.

So if you have to find yourself renting, selling, or buying a house, know that you have to make sure that one of the two statements is present. If not, you cannot be assured that the property reaches the right safety standards with regard to the electrical system, but not even for gas and all other technological systems present (which could be damaged and/or become hazardous in the event of malfunction of the electrical system at sight and not).

When the certification is missing, it is possible to request the declaration electrical system to a professional electrician enabled to carry out any type of test necessary to release the correct technical report of the electrical system.

Also know that, by law, a qualified technician must have at least 5 years experience in the field. Otherwise it will not be able to issue such an important documentation and which entails a great responsibility as the declaration electrical system compliance. So, if you’re planning to call some of your electrician’s friends, remember to make sure you have it before it’s enabled.

At this point, you will surely understand that the declaration of electrical system compliance is necessary if there are no other certifications as stipulated in Italian legislation.

So if you have to find yourself renting, selling, or buying a house, know that you have to make sure that one of the two statements is present. If not, you cannot be assured that the property reaches the right safety standards with regard to the electrical system, but not even for gas and all other technological systems present (which could be damaged and/or become hazardous in the event of malfunction of the electrical system at sight and not).

When the certification is missing, it is possible to request the declaration electrical system to a professional electrician enabled to carry out any type of test necessary to release the correct technical report of the electrical system.

Also know that, by law, a qualified technician must have at least 5 years experience in the field. Otherwise it will not be able to issue such an important documentation and which entails a great responsibility as the declaration electrical system compliance. So, if you’re planning to call some of your electrician’s friends, remember to make sure you have it before it’s enabled.

To release the declaration of electrical system, there is a precise procedure (always regulated by the Electrical Systems Regulations).

The control tests that ensure that you have an electrical system are compulsory, and therefore, no technician should release the electrical system compliance statement without having made them all and properly.

These tests are divided into visual and instrumental, and are applicable on any type of plant, even when it is an electrical system at sight.

The visual tests have been studied primarily to ensure that all life-saving and protective devices are present in general, both in relation to direct and indirect contacts.

In addition, they are used to ensure that the electrical system complies with all regulations, both at administrative and security levels.

The instrumental tests, however, are useful to carry out a little more “practical” tests, how to test

-Ground resistance

-Continuity of the electrical system in accordance with

-The correct functionality of the differential switches

-Cable insulation capability, and more.

All these tests useful to the issuing of the declaration electrical system compliance will have to be carried out through the use of suitable equipment.

Therefore, if you were to have to contact an electrician to verify that your is an electrical system in accordance with I advise you to look carefully and to request more quotes for different electricians to compare them and ensure that the chosen technician is a professional who correctly follows the electrical systems regulations and that you have the qualification to carry out the tests and release the declaration electrical system compliance.

Finally, it is useful to remember that all these checks will not only be valid to allow you to obtain certification, but they can also assure you that the implantation of the building at your disposal is safe, meets the requirements set, offers excellent performance, and is perfectly compliant with the project electrical system (this factor is very important in the administrative field).

After carrying out these tests, if you have an electrical system in accordance with this, the technician will issue the declaration of the fully completed electrical system, which you can attach to the rest of the documentation relating to the property in your possession.

In this particular technical report electrical system will be reported all the data of the professional and his company, the various information about the plant (such as the power involved, the location, the branches, the deviations, etc.), the result of the various tests carried out and the relative certification signed and stamped. Practically it is a document composed of various attachments.

In the event that the original plans of the electrical system project are not available or have not been updated, other tests will be required in order to carry out or update the necessary documentation.

In the event that the original plans of the electrical system project are not available or have not been updated, other tests will be required in order to carry out or update the necessary documentation.

If the tests reveal that you do not have an electrical system in place, before issuing the declaration of electrical system or any other technical report electrical system, it will be necessary to carry out all the interventions needed in order to safeguard the safety of all. In this case, the technician will sign that the electrical system in question is not suitable and that it does not meet the requirements set by the current electrical systems regulations.

However, this service will have a calculated cost according to different parameters, and may vary depending on the size of the building, the metric calculation of the electrical system and the various branches of the same.

When you need a new electrical system project

As you can imagine, a new electrical system project serves both when the owner does not have this documentation available, that when the plant is too old or needs important modifications in order to be able to obtain the declaration electrical system compliance.

In case it is not present, but whether it is an electrical system, the electrician can simply create a new plan by bringing all the various branches of the same.

In the event that it is to be updated, the electrician will undertake to report all the changes made over the years, allowing you or the owner of the property to have a complete documentation that can be combined with the declaration electrical system.

When during the tests the presence of non-conforming elements occurs, the electrician will undertake to create an electrical installation project that will include all the interventions useful to make it suitable, its metric calculation electrical system and all other elements present or to be added.

Electrical system in accordance with: what to do when the property is dated

Even when it comes to the declaration of electrical system for long-standing buildings, remember that in order to obtain the certification of an electrical system, it is appropriate that the system be properly analysed.

After the inspection, it will be the electrician to tell if and what are the interventions that should be made to make the plant completely safe.

However, it is important to know that, according to certain regulations, all electrical installations installed on the date prior to 13 March 1990 are considered to be in accordance with the law.

However, they must be equipped with an adequate protection and cutting system, and be equipped with a differential switch and certification of conformity or the declaration of electrical system.

The presence of these important electrical elements is essential to avoid damage or risk for voltage changes or other problems, but above all to safeguard the environment and the people who live there by triggering the life saver at the appropriate time.

Initially, when the electrical installations legislation was approved, all the necessary adjustments were made to make the electrical system as a rule, even if controls were to be carried out if they could prove to be safe.

At present, however, the last ministerial decree does not include an obligation to intervene, provided that the system complies at least with the minimum requirements laid down by the regulations on electrical installations.

However, it is important to remember that having the certification of conformity or the declaration electrical system Compliance, is nonetheless fundamental, especially in case of sale or lease.

Declaration of electrical system for tenants and tenants

In any way, even if you have the various documents, a control to the electrical systems

Present in buildings (old and not) is always recommended, at least to have the safety of having an electrical system in accordance.

The same should be done for all other types of plants, or even non-electric ones.

Remember, however, that whenever you request an adjustment, the technician will have to subscribe to the operations carried out and, if necessary, update the electrical system project, the Declaration of conformity and/or the declaration of electrical system.

This is especially true in case you do not have adequate documentation for your planting.

Even in the eventuality you are renting, nothing forbids you to call an electrician to ensure that you have an electrical system in accordance, and still in the state in which it was declared and demonstrated by the owner at the time of the contract.

This obviously does not have to do with the obligations related to the electrical systems regulations or with the release of the Declaration electrical system compliance, but it is simply a way to feel safe and quiet inside the house where you live.

In addition, these controls will allow you to prevent any damage to your electronic devices, which may be due to a malfunction of the electrical system that neither you nor the owner are aware of.

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Exhibition on Renewable Sources and Energy in the Mediterranean

Are you a lover of renewable energies and do you believe in their environmental sustainability project? Not yet informed about energy efficiency in our beautiful country? The event EnergyMed from March 30th to April 1st in Naples, Overseas exhibition, is the event that is the case for you. This project, organized by Anea (The Neapolitan Agency for Energy and the Environment) and come to the X edition, promotes a vast conference programme and numerous special events with the best experts in the sector and representatives of the main companies to organize thematic workshops, B2B meetings and roundtables. For professionals in the sector it is therefore a relevant professional update, where it also takes advantage of trade between domestic and foreign companies, encouraging an increasingly profitable internationalization process.

How is it organized?

The exposition is divided into 4 exhibition areas where every visitor can enjoy detailed information and free presentations on the latest technologies. Ener efficiency is the exhibition area dedicated to energy efficient as a new way of designing, building and renovating; While recycle is a new exhibition and deepening area dedicated to the recovery of matter and energy from waste. For professionals, the Mobility section (Sustainable Mobility exhibition) is of great importance, offering companies a qualified showcase, characterized by a wide exhibition section and a rich programme of conferences involving the institutions, the world of research and the companies producing innovative technologies. Finally, the new automation sector, which intends to disseminate the opportunities for saving time, energy and work, thanks to the use of machines. So, the issues dealt with during this event are really many, let’s see some together.

Biomass and biofuels

The biomasses are derived from the waste of agricultural activities, which can be modified to obtain fuel or directly electricity and thermal energy. They represent a viable alternative of green energy because their production and transformation generates very pollutants, and their production is based on the use of functional plants, called biomass plants. It is also a growing sector, with constant innovations, such as biomass boilers, which pollute less, emitting the same amount of CO2 that the plant has absorbed growing. It is therefore less than the models with fossil fuels and the same can be said of biofuels, substances capable of generating energy, starting from the treatment of biomass. A valid example is bioethanol, highly flammable alcohol and produced from organic matter, very interesting both from an environmental point of view, and from an economic point of view, and therefore much appreciated by customers, as in the case of bioethanol stoves.


Bio-building is the set of measures that lead to the realization of buildings with a low environmental impact, able to guarantee comfort and well-being without equal thanks to the use of excellent thermal insulation made of natural materials, not hazardous to health. It is therefore the basic principle that leads to the insertion of all forms of renewable energy into our homes, from photovoltaic panels to geothermal. The houses in Bioedlizia are increasingly required but regulatory updates are not to be underestimated and therefore why not inquire about the scheduling of the event? In this regard, it could be very useful to participate in the free course on energy efficiency of public and private buildings.

Free Advice

The energy saving as well as being accompanied by a constant regulatory update, must be based on an excellent consultancy, so take advantage to get in touch with the best experts at the national level! You can ask for all the information on the consultancy activities with respect to the different types of renewable energies and to discover the new energy certification procedures. More and more people are interested in energy certificates to get incentives for real estate, so why not make it a business? Environmental consultants are a very good professional figure, for example you could expand your knowledge by taking advantage of the free training course for new energy labeling during the EnergyMed initiative.

Finally, it is really a valid project that puts you at the service of professionals in the sector to help them to have a constant update and in line with the normative parameters. The costs of participation are really content, the entrance costs 5 euros, and the training offer looks impeccable. It’s only up to you to choose the meetings you want to participate in, take advantage of it to visit the wonderful city of Naples and keep up with the market demands, meeting the best experts in the sector who are waiting for you from March 30th to April 1st with many conventions.

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Simple Guide on How to Install a DIY Antenna

More precisely, it is a device used in the transmission and reception of electromagnetic waves, without which we could not use existing telecommunications systems and, consequently, use all those non-wired (wireless) remote communications that we use daily.

There are 2 basic sizes that characterize each antenna and are represented by the gain and the directivity. The gain measures the power of the antenna, or more precisely its ability to concentrate the electromagnetic field in a given direction. The directivity instead expresses the ability of the antenna to select the direction of origin of the channel.

Their shape is very variable and closely related to the function they have to perform (telegraphs, broadcasting, microwave repeaters, radio telescopes, radar).
Where can I install an antenna? What materials do they make up?

You can install a satellite antenna or parabolic antenna:

  1. On a wall by means of special fixings;
  2. On the roof;
  3. On a chimney;
  4. On a pole adjacent to the house or isolated;
  5. On the terrace.

The antennas must be constructed with stainless and light alloy materials, so that they can withstand the atmospheric stresses. In general, they are made of aluminum or zinc-chromed and painted steel.

Tips for installing an antenna

Before you make the installation antenna there are some things to keep always well in mind:

  • That there is sufficient space for a correct orientation of the parabola;
  • That there are no obstacles (trees or buildings) that prevent them from being received;
  • Avoid anchoring the antenna to chimneys, but it at least 2 m from them and in the winding position, in order to avoid the flue fumes corrodeing the fixing ropes or depositing residues on the elements, which can alter their properties;
  • It is good to place it on the roof side farther from the road and away from the power lines, to avoid damage to things and people caused by a possible fall;
  • The support pole must be absolutely vertical and well secured with clamps and special shelves so that there are no oscillations;
  • If the antennas are more than one, it is necessary to have the most cumbersome and long ones at the bottom of the support, so as to avoid greater stress on the part of the wind (the lower antenna must still be placed at a height not less than 1.8 m);
  • Approximately 1/8 of the length of the support (with a minimum of 40 cm) must be reserved for the anchorage of the same.

Planned tax incentives to install an antenna

There are no general application criteria to benefit from tax incentives on antenna installation operations. The incentives are laid down by the 2016 Stability Act (law 28 December 2015 No. 28), which gives the possibility to deduct 50% of the cost for the installation of the antenna.

The law of established 2016 states that a bonus, in the form of deduction rate irpef, it must be assigned to the “expenses incurred to carry out the extraordinary maintenance, the works of restoration and conservative rehabilitation and the renovation work of housing and the common parts of residential buildings”. In the expenses indicated, the installation of a condominium antenna in lieu of the private one.

As regards VAT, the rate is 10% as the one ordinarily foreseen for maintenance operations on residential buildings.

What rules regulate the installation of an antenna?

The rules governing the installation of antennas and electronic systems for the reception of radio and telephone broadcasts, as well as the passage of wires etc. are mainly found in 2 sources of law:

  • D. LGs 259/2003 C.D. “electronic Communications Code”;
  • The ministerial decree 37/08, art. 1, paragraph 2, point B laying down the compulsory technical requirements and the enabling of a technical manager for the installation of antennas and electronic systems;
  • The law 66/2001, which deals specifically with the installation of antennas in condominiums.

If you live in the condominium You may also appeal to the so-called “right of antenna” established according to the jurisprudence by art. 21 of the Constitution, which guarantees the freedom of manifestation of thought and therefore also the right to freely access the information.

Right that has no real character, but personal, and that allows to accomplish all activities that are required for the installation of the antenna, which can in no way be banned.

A faculty that is so ensured to include, if necessary, the possibility of temporarily accessing the apartment of another condomino, provided that this happens in full respect of the other Condomino and trying to cause the least possible prejudice to the common goods and the exclusive property of others and possibly offering suitable guarantees for the realization of the autonomous plant.

You can find more information about installing parabolic antennas in a condo here.

What elements to consider when choosing an antenna?

When choosing and then proceeding with the installation of an antenna, it must be taken into account that the efficiency achievable is conditioned by both the characteristics of the antenna itself and a set of factors that vary depending on the situation.

The characteristics are defined by the gain (the ability to concentrate the electromagnetic field in a given direction), the angle of opening and the relationship between sensitivity in the direction of reception and the opposite.

While the external factors to be evaluated, among these 2 in particular:

  • Structural factors: Characteristics such as: the height of the building on which the antenna is installed, the potential barriers (consisting of neighbouring buildings), the length of the plant and the amount of users;
  • Reception factors: level of intensity of incoming signals, their wavelength and the possible presence of disturbances. It is good then consider considering the distance from the transmitting station, in fact more distant you find yourself from the transmission point more components, and therefore more gain, will have to possess the antenna. Another key element for receiving is the choice of antenna placement. Keep in mind that an antenna that has poor reception problems (because it is undersized in terms of gain or not enough directive) is an inconvenience that cannot be solved by installing an amplifier with high output level.

What type of antenna do you install?

There are various types of antennas on the market whose conformation is closely linked to the frequency band they have to receive. We therefore have antennas that can receive the entire spectrum of transmitted frequencies, antennas that can receive a single band or groups of bands, and finally antennas that can receive only one channel or groups of channels.

In general you can install antennas of three large macro-categories:

1. Yagi Antennas

It is the class of antennas that more than any other we recommend to use in the design and installation of the TV system, both for the greater power in terms of gain and for the greater versatility in the treatment of disturbed signals.
They are divided according to the reception of the signals in VHF and UHF.

For the treatment of the first you can find 2 models:

  • Broadband (or Universal), which is capable of covering all frequencies of band III;
  • Single channel, for the specific treatment of individual channels whose reception is particularly difficult.

For the reception of UHF signals, models are available:

  • Broadband, able to receive simultaneously the channels of the band IV and of the V-band;
  • Specifically or at frequencies of band IV or V-band;
  • Narrow band, used for the treatment of groups of channels belonging to the same bands, but whose reception is particularly difficult.

2. Panel Antennas

This type of antenna is characterized by an average lower gain (although some models present on the market can reach 16 db) and for a much lower directivity.

-antennas are installed mainly for the reception of UHF channels, they are particularly indicated in areas where the signals of the repeaters come from different directions.

3. Logarithmic Antennas

They are made up of a series of dipoles in succession all fed. The dipole is the most important element of the antenna, the one capable of capturing the electromagnetic waves, of making available to its garments a voltage and to send it to the television system.

The longest dipole placed at the base of the antenna is a member of the reception of the lowest frequency, while the shorter one at the upper end defines the highest frequency. Thanks to this structure one determines what is one of the salient features of the logarithmic antenna: the constant gain on the whole range of frequencies.

They are also known as unique antennas as they are able to receive simultaneously the frequencies distributed on all 3 bands.

Installing a DIY antenna

First you have to go to a specialist shop in Antennistica and buy an external antenna. The ideal solution would be to find a complete assembly kit and other accessories needed to mount it, for example, on the roof.

At this point you have to choose the place of location. This is usually near the parapet of the roof and as high as it is possible to avoid interference with other antennas, and with any obstacles of architectural nature such as adjacent buildings, trees or advertising pylons.

Now take all your tools and go to the roof. Make sure you have everything you need, such as drill, wrenches and pliers, insulating tape and cable. At this point the work can begin.

We take the zinc pole that serves to raise the antenna and anchor it to the wall. Usually on the roofs there are always points of attachment of previous installations or predispositions for new plants. However, in the absence of them, you have to drill a hole in the lower part of the parapet (in the inside) and block with quick-grip concrete an iron bracket, which serves to pass inside the mast of raising the antenna.

Once the pole is fixed, the antenna can be hooked, it at the top with the appropriate clamp after the connection with the wire is made and with the amplifier supplied.

Once the antenna has been installed, it must be adjusted until the optimum signal is reached. The ideal is to bring a small television with you so that you can check the reception quality closely. However knowing the direction of the national repeaters and it following the antennas of the neighbors is easier to find the right position. When the optimal reception level is reached, the screws can be permanently locked so that the antenna remains stable.

Although in many people choose this solution, we think it is necessary to emphasize that resorting to “DIY” does not always lead to the expected results.

On the one hand because of the material used, often in fact, you buy antennas based on the experience of the shopkeepers. On the other you pay the lack of the necessary technical skills, but mainly of equipment, a field analyzer first.

It is not by chance that there are more and more people who prefer to ask a professional to get a quotation for the installation of an antenna. It is often worth spending a little extra to have a job done with precision and quality products.

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How to Optimize Your Windows PC

The computer has become of paramount importance in everyday life. Studying or working without a PC is almost impossible. To always have high-level performance, you need to optimize your PC regularly.

To always have high-level performance you need to optimize your PC, installing an efficient and performing antivirus that keeps the bugs and malware that could send our “companion” to work and study.

However, sometimes the PC is very slow, but it does not always happen because there is a virus. It simply could be engulfed by too many programs or unnecessary system files, in these cases it is enough to perform a PC cleanup or a disk cleanup, and you will see that it will come back as snappy as before.

A further cause of slowness of your PC might be that you have installed the latest system update on an old PC that does not support the new system well. If this is the reason, you have to restore the previous version where possible or consider buying a new PC.

If the problem is not the system update, there are many things you can do to speed up your computer’s performance, discover our 6 tips for optimizing your PC.

1. Disk Cleanup: Uninstall programs and unused files

Making a disk cleanup from time to time can help optimize your PC because you erase all those programs maybe downloaded and used for a short while and then dropped into oblivion.

However, they remain in memory and when they accumulate significantly slow down the performance of the PC. The first of the 6 tips for optimizing your PC is therefore to perform an accurate disk cleanup, uninstalling all unnecessary or unused programs, and erasing temporary files created by programs, log files, history, cookies, Temporary Internet files, duplicate files, restore points, and so on. Some files can instead be compressed by freeing more space in memory.

To run the hard disk check I recommend you to clean Windows disk, which is found in the system utilities in Windows accessories.

To avoid the hassle of searching all unused programs and files manually, you can download to start CCleaner, a free program that performs a total disk cleanup, freeing your PC from unnecessary files, optimizing the registry and uninstalling unused programs.

To free the memory of your PC and to speed it up, I also recommend moving photos and personal videos to a memory card separately or on a USB stick.

2. Defragment your PC

To optimize your PC every now and then you have to defragment.

Data stored on disk drives is often fragmented by the system to find the individual parts faster when serve. Over time the data can become too fragmented and when the operating system to perform a certain function must locate several fragments of files that could be anywhere on the hard drive, it will inevitably slow down all the operations.

With defragmentation, the data is reorganized in such a way that its files are stored on the disk contiguously, thus freeing up storage space and speeding up access to information from the computer.

On Windows systems to perform defragmentation you have to access the exploded Resources window or File Explorer, then right-click the hard disk icon, choose the Properties item from the menu that appeared, select the Tools tab, and then press the Optimize button.

Thanks to this hard disk control mode you’ll restore new SAP and new impetus to your PC. This operation should be done at least once a month or every time the PC starts to slow down too much.

3. Install another RAM memory

During the hard disk control I recommend you also check the available RAM memory.

If it is too small the PC is struggling to reprocess all the data, in this case it may be useful to install another RAM. Not necessarily add a RAM memory allows you to speed up your PC, but it is very useful in case your computer is extremely slow from switching between displaying a window of one program to another.

In practice, another RAM memory makes browsing on the Web faster, a useful thing if you’re used to working by keeping several websites or browser cards open at the same time.

You can do this yourself if you have the necessary knowledge, or you may want to request a computer assistance from some specialized technician.

4. Install Anti-virus and Anti-Malware Software

Computers are daily under the potential attack of viruses and malware, which can be contracted simply by browsing the Internet, clicking on deceptive banners or opening infected files.

First try to always surf on safe sites and do not open suspicious email. Some viruses, however, are “camouflaged”, and can happen to contract them even from friends and from safe contacts that in turn have been infected.

In spite of all these things, it is possible to get some viruses, so it is advisable to install effective antivirus and anti-malware.

It is a great system to keep your PC in a good state of health and maintain its speed on optimal levels.

Among the best free antivirus I recommend Microsoft Security Essentials, Avast, Avira and AVG, which allow you to protect your PC effectively. Among the antimalware one of the best is malwarebites antimalware, which can be safely used also in conjunction with the other antivirus mentioned but, after a free trial, is charged.
5. Set the optimal energy combination to optimize your PC

Setting the right energy combination of your PC to improve performance is an easy-to-perform operation. By default, the computer is set up with a balanced energy plan between power consumption and performance, but it can be changed.

There are typically three combinations of plans on Windows systems, and are as follows: balanced, power-saving, and high performance.

The balanced plan is a middle way to find the right balance between energy consumption and performance. In practice, this option optimizes performance when needed and reduces power consumption when the PC is not being used;
The energy saving plan reduces power consumption, but also reduces the system’s brightness and performance. This choice is very useful for extending the battery charge, an interesting option for those who use a laptop;
The high performance plan increases the brightness of the screen and the performance of the PC, greatly affecting the power consumption and battery life.

6. Clean your computer from dust

It may seem a banality, but the PC cleaning also passes by the elimination of dust.

If in fact the PC fan is clogged with dust it works poorly, and it spreads less air to cool the computer hardware components.

In this way the PC is likely to overheat, to undergo performance degradation and in the worst case of blocking.

The dust that accumulates is likely to limit the recirculation of air, and the overheating of the computer can damage heat-sensitive components, which can burn.

Clean the dust and keep the fan clean allows you to optimize your PC, speed it up and ensure a longer life. Also for this operation it is better to bring the PC from an experienced technician who knows how to open the external body of the PC, clean the fan and close it without causing damage.

The list of 6 tips for optimizing your PC ends here, if you have a good practicality and knowledge you can do some DIY operations, such as PC cleaning, Disk Cleanup and hard disk control without requiring computer support.

If you need to perform more technical interventions, or if you do not have the necessary skills, it is advisable to ask for a computer service.

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The Use of Vouchers in the Workplace Has Changed

The use of vouchers as a form of payment at the workplace was one of the hottest themes of recent years, at the center of government reforms and the various pro-debates and against this type of remuneration. If we consider the definition of voucher as such, legally defined as ancillary work, or a working mode for temporal or occasional use, such as the hiring of extra workers for the summer period, its existence is undoubtedly functional. So what are the many controversies and it is attributed?

The many doubts regarding their use are first attributed to the increase in the number of paid workers with vouchers, which has been growing exponentially in the last: about 60-70 vouchers a year (74.2 in 2016). The doubt is that it is therefore preferable to pay an employee with a voucher rather than with the assumption, as demonstrated by the 1.76 million workers who have received vouchers in 2016, of which 51% collected them for the first time. More than half of the total (53.7%) collected less than 40 vouchers and only 10.9% received more than 200 vouchers in the year.

Many perplexities, which often share both employers and employees, also relate to work contributions. In accounts made every 10 euros, 7.50 go to the worker, as in all the regular work in fact a part is destined to contributions and insurance. But of these of these 2.50 euros, how much does it actually benefit the employee? 5% of the value of the voucher, as specified by the INPS, is the law of the Service dealer, or the INPS itself. However, the reality is different because the agreements signed with the subcontractors dealing with the sale and collection of the vouchers (poste, tobacconists, Intesa Sanpaolo and ICBPI), the institution agrees to pay the above quota to the latter.

All’Inps therefore remains 5% only for vouchers of their own issuance, those telematic, in addition to 20 cents per purchase transaction of voucher from the other parties. The consequences? No good omen for future retirement.

In fact, if the purpose of the vouchers is to recognize the remuneration of a flexible service (occasional work), it has often proven abusive use; The latter is also the result of the difficult traceability of vouchers as such and the use of them. the result? After a first phase based on administrative sanctions, the cassation declared the stop to the referendum on vouchers and procurement because the rules of the Jobs Act on vouchers and the responsibility in the contracts are no longer in the order after the intervention of the Decree Law, Law of Conversion of the Decree Law (No. 25/2017).

At first, a referendum was proposed for 28 May 2017 with the aim of redefining the rules on the Jobs Act in relation to voucher and the responsibility of procurement. The decision of the judges had arrived with the circular of the Viminale, in which the Council of Ministers approved the decree for the indication of the popular referendums relating to the “repeal of limiting provisions on joint procurement liability” and the “repeal of provisions on ancillary work (vouchers)”. The referendum consultations scheduled for Sunday, May 28, 2017, they were then cancelled following the decision of the Court of Cassation which immediately suspended the voting operations after the conversion into law, which took place in the Senate on 19 April, of the decree abolishing the rules on vouchers and contracts.

Coldiretti was shown to be opposed by the decision taken, since the repeal of the vouchers makes it lose according to the agency, excellent job opportunities to 50,000 young students, pensioners and integrated cash used in the seasonal activities in the country where, with the arrival of spring the work began.

This decision, supported by the unions and more than ever by the CGIL, leaves the country at the moment in a stalemate, in which the head of the Department for Internal and Territorial affairs of the Viminale has pledged to bring the circular to the prefects, who will have to notify mayors, municipal secretaries, electoral officers and presidents of the commissions and local electoral subcommittees. Now a new scenario is being opened in which the policy class redefines the rules for managing short work (vouchers) and the chain of responsibilities in procurement.

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Why Tax Planning Can Save Your Assets

Fiscal planning has as its main objective to optimize, from a point of view of the tax burden, operations and economic investments.

International tax planning, linked to international economic operations, must not encroach on tax evasion or avoidance, which would obviously be a crime.

At the same time, it is advisable to indicate that it is not forbidden to take fiscally the least onerous way, for proper business management and for a prudent accounting of its company.

The taxpayers therefore, for a healthy balance of their activity, are free to pursue the best possible alternative that leads to greater tax savings.

Otherwise, as also enshrined in the Court of Cassation, an invasion of the field of freedom of business would occur.

The freedom of choice of the best solution to limit tax burdens is recognized not only internally, but also at the European level.

In particular, an economic operation can be said to be elusive when one of the following 3 conditions is true:

  1. The tax advantage, resulting from the obtaining of refunds or reductions in taxes, is undue.
  2. There is a circumvention of the obligations or prohibitions provided for by the tax system.
  3. The subject in question acted in the absence of valid economic reasons.

After this dutiful flouring, we find out why tax planning can save your assets.

How to best manage tax planning

Tax planning is an operation whereby the taxpayer can choose the most appropriate actions to reduce the tax burden.

For a correct business management the choices of corrective actions must be based on certain very important information, ranging from the budget posts to the reporting of losses, up to the taxation of the company and the members.

In this way you will have a complete management control, i.e. an operating system aimed at guiding the management towards the achievement of certain objectives set in the operational planning phase.

In the management control, by measuring certain indicators, the deviation between planned objectives and achievements is determined.

The responsible bodies are then informed of this deviation in order to make appropriate corrective actions.

A valid tax planning, very useful also for accounting, allows you to calculate in advance the taxes (current, anticipated, deferred and advances), thus verifying the adequacy of revenues with the sector studies.

You can manage multiple simulations, taking control of the fiscal impact over the course of the year and comparing the different solutions to choose the least onerous tax management for the company’s budget. The schedule allows you to:

  • Perform multiple simulations during the year with projection for the entire exercise
  • Develop real-time simulation directly from accounting management and for all systems
  • Develop simulation for ordinary businesses directly from budget management
  • Capture data from the previous year’s declaration
  • Automatically derive data from the financial statements or accounts
  • Reporting tax adjustments to the budget

We continue to read the article to understand why tax planning can save you marriage.

What is the double taxation agreement?

One of the most valuable systems to protect its assets is the double Taxation Convention, also known as the Treaty against tax impositions.

This is a particular bilateral agreement between two countries, in which the typology and the amount of taxes which both countries can collect on the income generated by investments and cross-border activities are agreed.

For example, the income generated by a holding company, in a foreign country, as set out in the double taxation agreement will not be taxed twice, but only in one of the countries involved.

The same concept is applied to copyrights, interests, capital gains made and sent through borders and other types of income such as pensions, wages, etc.

In many countries that adhere to the double taxation conventions, some tax benefits are guaranteed to investors from the other contracting country.

For example, where there is an agreement against double taxation, the reduction or total waiver of withholding tax withholds.

A planning against double taxation, well structured, studied and complies with the legislation on the subject, is the right way to optimize the profitability of the company, often combined with the structuring of the capital protection.

Bilateral investment protection agreements

Bilateral investment protection agreements are agreements between two countries, which agree that investors in the other country will not be discriminated against or treated worse than local investors.

The foreign investor will also be able to transfer the profits or proceeds made by the foreign country in his country of origin.

If the activities are carried out in politically or economically unstable countries, the bilateral investment protection agreements will be able to protect the same family investments as they prevent expropriation.

What is aggressive tax planning

If you request financial advice from an accountant, you may have rather “turbid” solutions that do not comply with the law.

We are talking about aggressive tax planning, which takes advantage of the technical characteristics of a tax system, or the inconsistencies between two or more tax systems to reduce the amount of tax due.

There are several schemes proposed by a non-honest accountant to implement this illicit practice, such as double deductions and double non-taxation.

Because aggressive tax planning involves the exploitation of disparities between two or more tax systems, it is clear that this system is mainly practiced by companies with a very high level of internationalization, i.e. by companies belonging to a multinational group.

Among the measures taken by aggressive planning there is profit shifting, which involves the shifting of profits to privileged tax regimes, that is, with a low percentage of tax levy, avoiding to pay taxes in countries where companies put in place substantial commercial transactions.

As mentioned, however, this practice is illegal, and it is increasingly countered by cooperation between States, both in order to harmonize legislative instruments, and to share methods and tools of work between financial administrations.

Now you know why tax planning can save your assets, I advise you to request financial advice from an experienced and reliable accountant to protect in the best way the accounting of your company according to a prudent company management.

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The Accountant Figure and His Duties

The accountant is an increasingly advanced professional figure in the economic sector, able to keep in order the accounting of a single professional or an entire company. The figure of the accountant has had an exponential growth in recent years and has demanded an increasingly thorough specialization, considering the various extensions of the economy in an increasingly global market. The accountant can be considered as the business manager of a private or a company, as he speaks, writes and interprets the accounting-financial language.

It is therefore an accounting professional, which monitors all controls, tax and accounting services, adapting to the demands of a complex and heterogeneous market. The specializations that companies can request to this figure are consultations, criminal investigations, international processes and even information on the environmental and digital economy, so lawfully you can ask whether the accountant is a simple accountant or a business consultant. We deepen the speech on this figure together.

The areas of specialization of the accountants

Most companies resort to accountants in daily or weekly activities for strategic consulting or business planning. The accounting sector is in fact booming thanks to the evolution of technology that has enabled professionals and companies to emerge, especially through mobile devices and cloud computing. This process of technologicalization of the compasses of the accountants allows the small and medium enterprises to expand their customer package, surpassing the regional, national and sometimes international boundaries. Specifically, we analyze what are the main areas of specialization of accountants, which is advisable to keep in mind to find the most suitable figure for a company or for an activity:

  • “Green” accountants: environmental policies and the reduction of pollutants push companies and multinationals to find eco-sustainable solutions that allow them to respect the environment, but at the same time to take advantage of bonuses and tax advantages arising from this environmental friendly policy. The accountant can provide tax advice and strategic consulting on environmental technologies to deliver a more comprehensive analysis of the company’s costs, trying to optimize them to the maximum.
  • Legal accountants: For business this figure uses accounting tools to eliminate internal fraud, analyzing personal records of potentially illegal activities, gathering evidence and preparing legal actions
    Accountants planners: Companies must constantly manage calls and financial measures. For this reason this figure is specialized in the preparation of public and private finance calls, since business plans and reporting are among those services that several companies in Italy require.
  • International accountants: The globalized economy requires the need to open up more and more to foreign and international companies to expand their markets. This figure, with a very thorough knowledge of international finance, investigates business traits and can offer valid information on the eventuality of mergers and global acquisitions of other foreign companies.
  • “Startupper” Accountants: startups are an increasingly effective means of growth and business planning. The new rules on startups in Italy ((D.L. N. 179/2012) and abroad requires more and more detailed knowledge, for this reason companies need the accountants “startupper” to develop and safeguard their business.

These are just some of the specializations of accountants, who can offer companies strategic advice in certain more sectoral areas. The role of accountants in the business world tends to guarantee a certain quality of information in accounting, tax and financial matters to companies and companies operating on the market. The corporate management is responsible for the financial information produced by the company, so the accountant is responsible for defending the quality of “financial reporting” directly at the source.
How can the accountant improve your business?

By to an accountant you can have a continuous tax consultancy, with the certainty of having the support of an experienced person for any question of economic-administrative type related to your company. Accountants then constantly monitor the health of a company’s accounting and reduce their costs by eliminating an internal accounting department. In addition to streamlining the structure of the company itself, it is possible to make other investments targeted in production and innovation thanks to the increased availability of funds.

Accountants may act as mediators to conclude the settlement of a company or company property and to issue payroll for employees. Accountants can then act as technicians specializing in the business management of legal and economic tasks.

The benefits of having an accountant for freelancers

Accountants are an indispensable figure for companies, from tax consultancy to strategic consultancy to business planning. However, even freelancers may need to rely on a professional to monitor their accounts on the basis of annual receipts and rewards obtained, as the accountant can provide very useful tax advice and suggestions based on the individual profession. Furthermore, it is also possible to consult an accountant for advice, clarification and elucidation of the processing of certain bureaucratic practices related to accounting and financial aspects.

In the light of the analyzed we can finally conclude that this figure cannot be regarded as a simple accountant, nor much less as a business consultant, but rather as a highly specialized figure able to range between legislature, sustainable economy, technology and globalization, allowing in this way to widen the prospects of companies and individuals in various sectors of the market.

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Accountant and Tax Return

Among the obligations of the accountant is the submission of the Declaration of income. However, by negligence or by forgetfulness, the appointed professional may forget to present it. How to act in these cases? What to do when the accountant does not submit an income statement? Who is sanctioned if the model 730 is not presented within the deadlines?

Before answering these questions we take a step back, and cobwebs the memory on the presentation of the income statement, which should not stay the term presentation 730. Before unwelcome with the make accountant to have done things right. The declaration must be submitted to the Revenue Agency by telematic means, either directly or through its employer, the CAF (Tax Assistance Center) or a qualified professional. Even if you are logged in directly, you can use an intermediary. After the term presentation 730 for the electronic submission of the declaration, which is usually on 30 September, the taxpayer will have to verify the punctual compliance with the obligations of the intermediary. Alternatively, you can present the ordinary 730 model if you do not intend to use the precompiled model. Paper models can be collected directly from the municipal offices. Also in this case, the declaration must be submitted within the deadline of submission 730 through the employer, the CAF or a qualified professional.

What does the taxpayer have to do?

Now we enter more specifically: what to do when the accountant does not submit an income statement? According to a recent ruling of the Supreme Court, the taxpayer is not punishable if the non-submission of the income statement is attributable solely to the accountant. In order to avoid administrative sanctions, the taxpayer is obliged to prove that the forgetfulness is attributable exclusively to the professional, and give evidence that he has denounced it. The law stipulates that the taxpayer is not punishable, provided that the payment of the tax has not been executed “in fact denounced to the judicial authority and chargeable exclusively to third parties”.

The taxpayer is instead responsible for the non-declaration within the terms of submission 730 when he entrusts the assignment to an untrustworthy subject, according to the criteria of ordinary diligence. In these cases the so-called “Eligendo” blame on the part of the taxpayer, who is guilty of the choice of the person responsible for making the payment. There is also the responsibility of the taxpayer “in vigilante”, that is, when it has not checked the actual fulfilment of the tax obligation within the deadlines. The latter concept has been established by the Supreme Court, according to which “the obligations of submitting the declaration of income cannot be regarded as being absolved by the assignment of the relative mandate to the trader, as it is required that the taxpayer proves that he has placed a control and supervisory activity on their actual execution, in order to exclude liability for the absence of guilt for the sanctions possibly imposed”. In order to exclude any accusation of negligence, the taxpayer must demonstrate that he has carried out direct acts aimed at monitoring the actual work of the consultant.

How to report the accountant?

The complaint to the attorney of the Republic of the accountant, who did not submit the model 730, is advisable only in the event that an assignment signed by both parties has been prepared. In such a case, the taxpayer may denounce the failure of the intermediary to fulfill the Tax Court in litigation concerning the declarative omission. All sanctions are eliminated in the judicial office if all charges of guilt are forfeited against the taxpayer. According to the judgment in 55/2/2012, the Brescia CTP has established that no sanctions are owed to the taxpayer for omitted submission of the declaration, if the transgression is attributable solely to the professional in charge.

The taxpayer does not pay penalties, but is obliged to pay the tax

We have ascertained that if the model 730 is not presented by the accountant within the deadline, the taxpayer is not obliged to pay more and penalties. The infidelity or negligence of the trader does not exclude the taxpayer from the payment of the tax evasion, in essence taxes to the tax must be paid. In an old judgment the Court of Milan had sanctioned the following: The professional who, after receiving the appointment of tax and accounting consultancy, omits to present the declaration of incomes of the customer, Incurs liability for breach of contract.

As a mere material activity, the presentation of the model 730 does not represent, unlike what is done for the performance of intellectual work, a bond of the means but a real obligation to result. When the trader does not carry out the tax obligations that have been entrusted to him by the taxpayer, the compensation that is generally looming is represented by the greater burden that the taxpayer must bear against the exchequer, due to the error committed by the tax payer.

What sanctions are required for the taxpayer?

If the declaration of income is submitted beyond the deadlines, a penalty is foreseen ranging from a minimum of 258 euros to a maximum of 1,032 euros. However, the declarant has the possibility to place his position by means of the repentance industrious, a measure which causes the omission to be reduced by voluntarily paying a penalty of 25 euro within 90 days of maturity.

If, however, the declaration has been omitted altogether or has not been submitted within 90 days of expiry, the penalties may vary depending on whether or not taxes are due. In the first case the sanction varies from 120% to 240% of taxes due, starting from a minimum of 250 euros. In the second case the sanction may vary from 250 euros to 1,000 euros.

In the event that the declaration is submitted by the taxpayer before the submission deadline for the declaration of the following year, or before any other assessment, the penalty is halved from 60% to 120% of the taxes due, with a minimum of 200 euros. If the taxpayer does not have taxes due, then the minimum of the penalty will start from 150 euros up to a maximum of 500 euros.

Now you know what to do when the accountant does not present the income statement. However, in order to avoid sanctions and not to run into fines for non-your faults, I advise you to seek advice from a professional in the field, as a tax attorney, who will be able to direct you on the right track and give you useful advice.

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