Mauro Salieri Trailer

The maternity benefits

The delicate period of pregnancy and motherhood are amply protected by labor legislation through the Legislative Decree no. 151/2001, which extended some protections even plus the working father.

The protection consists of both the conservation of the place of woman is through the provision of periods of absence from work permits that can be summarized as follows:

• compulsory leave : the requirement for the employee to refrain from work in the period the two months preceding the expected date of confinement and three months following childbirth. In case of premature birth day of abstention was unavailable prior to the period are added succesivi childbirth. Notwithstanding the overall duration abstention of 5 months, the employee may choose, as long as your doctor allows, to postpone the period, absent up to a month before the birth and four months. For complications of pregnancy or certain working conditions, the 'compulsory leave may be advanced, subject to medical assessment by the local health authorities and the inspectorate of the DPL. To take advantage of the compulsory special application must be submitted within two months from the INPS expected date of delivery (model MAT 1) . The emoluments from INPS is equal to 80% of the global average daily wage, but the integration CCNL provide 100% paid by the company.
• optional Abstention: in the first 8 years of a child's life and then mandatory abstention, the mother may be absent from work for a total of 6 months also split, as well as the working father (high to 7 if it is exercising the right to abstain for a period of not less than 3 months), and if there is a single parent the period of optional leave is 10 months. Even in this case must be made a special request (Mod Ast. Opt.) with at least 15 days' notice. The emoluments for the optional leave is equal to 30% of wages and generally are not charged to the proposed integration employer.
• prenatal Permits: pregnant workers are entitled to paid leave (the employer) to carry out pre-natal examinations, clinical tests or medical specialist.
• Rest Nursing: during the first year of the child's mother is entitled to paid leave (100% paid by INPS) for up to two hours if the daily working time is equal to or greater six hours, up to one hour whichever is less.
• child's illness: both parents to take an alternative permits among themselves, without pay, for diseases of the child up to three years of life and for five working days each year, between three and eight years of a child's life.

Scanning Slides Resolution

hotel: VAT deduction

Here is an article by Dr. Massimo D'Amico Study Center CGN:

"From 1 September 2008, found that Article. Paragraphs 83 to 28-bis to 28-quater of Legislative Decree No 112/08 has eliminated the objective prediction of non-deductibility imposed for the performance test, it is possible to deduct the VAT paid on hotel services and administration of food and beverages.
Virtually all holders of VAT that from 1 September 2008 will go to bars, restaurants and hotels, on payment of the benefit may only deduct the VAT, however, if the same will be charged. The issue of the invoice is, in fact, an indispensable condition for the deduction of tax as a receipt or tax receipt is not entitled to the deduction of tax. The conduct of the holder of VAT and that the owner of the bar, restaurant or hotel will change is necessary in light of the provisions of the Decree will increase as the demands of bills in place of the paperwork received by taxpayers with an increase in time for the operator of the point of the hotel or restaurant, you need to remember, in fact, that the owners of financial administration of food and beverages enjoyed the Regulations issued for the simplification of the certification requirements, fees, allowing the operator to meet these requirements (DPR 696/96) through the issuance of so-called proof speaker or tax receipt to the user and integrated service to deduct the cost (but not VAT) from their taxable income.
For completeness I must point out that, as confirmed by the Inland Revenue Circular No 53 of 05 September 2008, paragraph one of Article 304 of Law No 296, 2006 (Finance Act 2007) already permits the deductibility of VAT in 50% for 2007 and full year 2008 performance and administration of hotel food and drinks, provided they were related to participation in conferences or meetings provided in the days of carrying out the same. The legislative provision in the Decree Law 112/08 has therefore been deleted with effect from 01/09/2008 in the part referred to the participation in conferences and the like.
will need to pay attention only to those costs:
a) are not considered "representative" means the letter h) of Art. 19a-1 of Presidential Decree 633/72, which is still in force despite the Decree 112/08, in relation to prohibiting the deduction of representation expenses as defined for the purposes of income tax, except those having a unit cost does not exceed € 25.82;
b) are "inherent" to its business: the general assumption that VAT is deductible pursuant to art. 19 of DPR 633/72 is that the service is purchased in the course of business, art or profession. "