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Montezemolo disappointed by Prodi "Government is hostile to business' accountant

Accountant Olbia " This government deserves 4. The phrase is Sergio Pininfarina, now a senator for life. Dating back almost 18 years ago, when he was president of Confindustria, and was directed to the economic policy of the government De Mita. After a few months quell'affondo, the government fell De Mita. We must go back to that "4" Pininfarina to find harshest criticism of those moves by Luca Cordero di Montezemolo, the Prodi government. Without mincing words, the leaders of the industry considers "a euphemism for the lack of political cohesion" of the majority. And he believes that the "rainbow coalition" - as the EU is portrayed in the international press - showing "a certain lack of attention, if not hostility, towards the business world." From a forum organized Confagricoltura from Taormina, Montezemolo no discounts to the government. He accused the political class "of distance" from the real problems. "Majority and opposition to agree not only on the pardon, but on the future of our country." But above all, serious calls to Prodi and Padoa-Schioppa on economic policy. And in particular, sull'extragettito. "To err is human, to persevere is diabolical. It is the Italian story, "says Montezemolo to comment on the debate about how to use the windfall. "First things first - he says - we must improve fiscal policy, then the infrastructure, and only when it is possible to return part of fees paid to those who have regularly come le imprese e chi lavora nelle imprese». Un profilo non troppo diverso da quello delineato dal Patto di Stabilità europeo: le maggiori entrate devono andare a riduzione del deficit. Confermato, nero su bianco, dal governo con la relazione unificata (la nuova versione della Trimestrale di cassa), ma smentito dalla discussione a cui partecipa lo stesso governo. Il presidente di Confindustria, poi, si toglie anche un sassolino dalla scarpa: quello sul cuneo fiscale. «Non è un regalo alle imprese, ma serve per rilanciare la competitività del Paese». E precisa: «Comunque, le aziende non hanno ancora ottenuto niente perché il cuneo fiscale non è stato ancora approvato dall’Unione europea. E, anche ammesso che venga "This government deserves 4. The phrase is Sergio Pininfarina, now a senator for life. Dating back almost 18 years ago, when he was president of Confindustria, and was directed to the economic policy of the government De Mita. After a few months quell'affondo, the government fell De Mita. We must go back to that "4" Pininfarina to find harshest criticism of those moves by Luca Cordero di Montezemolo, the Prodi government. Without mincing words, the leaders of the industry considers "a euphemism for the lack of political cohesion" of the majority. And he believes that the "rainbow coalition" - as the EU is portrayed in the international press - showing "a certain lack of attention, if not hostility, towards the world companies. "From a forum organized by Confagricoltura in Taormina, Montezemolo no discounts to the government. He accused the political class "of distance" from the real problems. "Majority and opposition to agree not only on the pardon, but on the future of our country." But above all, serious calls to Prodi and Padoa-Schioppa on economic policy. And in particular, sull'extragettito. "To err is human, to persevere is diabolical. It is the Italian story, "says Montezemolo to comment on the debate about how to use the windfall. "First things first - he says - we must improve fiscal policy, then the infrastructure, and only when it is possible to return part taxes to those who have paid regularly as businesses and workers in enterprises. A profile is not too different from that outlined by the European Stability Pact: increased revenues must go to deficit reduction. Confirmed in black and white, united with the report by the Government (the new version of the quarterly cash), but denied by a discussion involving the same government. The president of Confindustria, then she takes off a pebble in the shoe: that the tax wedge. "It is a gift to businesses, but it serves to boost the competitiveness of the country." It states: "However, companies have not yet got nothing because the tax wedge has not yet been approved by the European Union. And, even if it is "To err is human and to persevere is diabolical. E 'in Italian history." With these words the president of Confindustria, Luca Cordero di Montezemolo, to Taormina for a forum of Confagricoltura, responded to the recent positions of various government officials on the destination dell'extragettito. "We need to think before to improve public finances, and infrastructure - said - and, when possible, return part of fees to those who have paid regularly as businesses and those who work in the business."
short, Luca Cordero di Montezemolo, that of the Third Republic, has not yet taken the field and is already an enemy of the Italians. Why in his lesson in economics, in front of the money that is sounding in state coffers, had no hesitation. He said before returning tax money to citizens, we must deploy the infrastructure (and thus the system of state holdings of the boyars of State, which evidently has always winked), then business and then ... Finally, finally, to the workers. It 'clear that when it's up to us there will be little or nothing.
A question perhaps trivial, but if the Italians do not have money to spend, how do businesses benefit? Ah, but she points to an economy of Ghoti of its Made in Italy: who buys the good that she produces. Already, at the end of the closed economy and small Ferrari has the advantage of being fast, fast and exclusive. For the rest of us selling out to the Chinese, Indians and so on. And man, sir?
If you were a good and wise master of Confindustria, the lucky kid and grew up with the chocolates of Gianni Agnelli, Italy would see for what it is: a country in decay. And then, a good father and good man, she, with the ambitions that takes, has already created a coalition of arts and crafts to raise the nation. With our forces. Giving workers and removing the surplus. To reinvest in production, modern, non-state participation ... .. but to the future. Now the Attorney
Montezemolo thinks that this sermon is due to the fact that I did say his office was not interested I own the picture of Mario Ceroli I offered him. But no, believe me, I offered him the picture because I read that he had purchased similar. The criticism I would have done anyway, for his own good.
PSSe anyone is interested in Ceroli (wood is a profile of Alberto Moravia) was auctioned in the future!

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Olbia Olbia Tax Accountant: 8 out of 10 under 35 000 €

Accountant Accountant Olbia Olbia Tax: 8 out of 10 under 35 000 €
Only 2% over 100 thousand euro under the tables of the income declared in 2005. The band has an income greater than 15-20 thousand
ROME - Italian Over one in ten live on less than one thousand € per month. Over 80% state tax to an income of less than € 35,000 a year. Very few those earning more than € 100 thousand a year. There are some data that can be gained by examining the more than 8 thousand tables, one for each Italian municipality, on the statements of income 2005 (tax year 2004) published on the website of Finance. "These figures - said in a statement - for the municipalities to local decisions on additionality personal income tax, but which become available to the free consultation." Taking into account the 10 largest metropolitan cities, where he resides most of the taxpayers can be seen that 82% of reported income statements under € 35 thousand (the threshold that political debate is usually considered low-medium). Slightly less than 2% over 100 thousand euro and the proportion is twice (4.3%) even if you add in those who write only 730 or 70 thousand euro. If the 10 major cities will also add the other 11 regional capitals, there is always more than 82% of all taxpayers with income less than € 35 thousand a year. Many also those who lie just a little above the 'no tax area "of € 10 thousand per year, it is about 12%, more than one taxpayer of 10.
PLACES TO 'POOR VIP "- but even on the Italian resort of gold - that, to be attended by VIPs, such as Capri, Cortina, Forte dei Marmi, Poro Cervo (Olbia), Sestriere and Portofino - the IRS does not see portfolios swollen. If you want to look at the tables of these municipalities the income class with the largest number of contributors ranging from 10 thousand to 15 thousand euro per year. A Capri for only 1, 8% of taxpayers declaring income from more than 100 thousand euro. 61% tax for under € 20 thousand a year. A similar picture of fees in Cortina, where the ratio of the most affluent (income declared over € 100,000) falls to 1, 7%. Some rather more rich in Portofino, almost 5% of the taxpayers for income up to 7,500 euro does not appear anyone because so few can not be specified under the rules of data protection commissioner.

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The communication across borders Accountant Olbia

For the purposes of notifications to non-residents, the operation in the summer (DL 223/2006) has modificato l'articolo 60, comma 1, del Dpr 600/73prevedendo la facoltà di comunicazione all'amministrazione dell'indirizzo estero cui devono essere notificati gli atti che riguardino il soggetto estero passivo. In mancanza di questa comunicazione, valgono le regole previgenti alla modifica, cioè,la validità della notificazione eseguita ai sensi dell'articolo 140 Codice di procedura civile con il deposito presso la casa comunale. Anziché intervenire eliminando il divieto (articolo 60, comma 1,lettera f,Dpr 600/73), di utilizzo delle regole di notificazione all'estero (articolo 142 Codice di procedura civile), il legislatore ha introdotto una nuova forma di garanzia (appunto, la preventiva comunicazione dell'indirizzo) per pass a series of disputes which had led the European Commission to open a file action against the Government italiano.La service of a document of the Treasury in a non-resident assumes, of course, that it is subject to tax in the territory. Now, for the purposes of income tax, taxation is derived from the existence of an asset (for example, a property, an income of self-employment, etc.) for which it is reasonable to assume that the non-resident has already received the tax code and, therefore, indicated their domicilio.Per VAT, however, the issue is more complicated: if the foreign operator has a permanent establishment in Italy, the notification can be made therein, in relation (e limitatamente) alle operazioni da essa effettuate;se agisce mediante identificazione diretta, la comunicazione dell'indirizzo estero è già a conoscenza dell'amministrazione, come conseguenza della dichiarazione prevista dall'articolo 35ter del Dpr 633/72 (il che, tra l'altro, pone il problema se sia assorbente della dichiarazione prevista dal nuovo articolo 60 del Dpr 600/73). Se, invece, è stato nominato un rappresentante fiscale, va ricordato che il domicilio della "rappresentanza" non annulla la valenza della residenza estera cui vanno comunque notificati gli atti impositivi (Cassazione 12 luglio 2001,n.9449),sicché la comunicazione del domicilio (diverso da quello del rappresentante) dovrebbe essere comunque eseguita,al order to avoid the notification to the town hall. The distinction between income and taxes impostesul notes next to another effect: The first is reasonable to believe that the foreign entity can expect some action on the Administration's fiscal position in the area and that, therefore, should, for a principle of care, which intends to communicate with the external address to receive notifications. For the VAT, however, consider that the three forms of identification provided (establishment, identification and direct tax representative) do not absorb the legitimation of non-resident and, therefore, the relevance of his "true" residence abroad for service. So, for the VAT, the Communication should be executed "in prevention," imagining any act that may be addressed to him in relation to transactions other than those conveyed through the identification in Italy.

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The amnesty excludes refund IRAP

For the Court of Cassation (3682/07 ruling filed Friday, February 16) the submission of the application for amnesty precludes the possibility of reimbursement of IRAP. The case concerns the appeal of the denial of reimbursement asked by a professional on IRAP 1998 and 1999. The professional, even though it did not have to pay the tax, had taken his (later) application for amnesty in accordance with Article 9 of Law 289/02 (Budget 2003). The Court held that the amnesty "puts the taxpayer facing a choice between different treatments and that do not intersect one another, or cultivate controversy in the ordinary way, obtaining, where case, refunds of amounts paid or pay the amount due for the definition facilitated but without the possibility of reflections or interference with what may have already paid on the line of ordinary proceedings (in this regard have also cited the rulings of the Supreme Court of 195 and 15635 2004, 3163 1997, 3273, 1996). The Court, moreover, is irrelevant for the purposes of this dispute, "the provision of the last sentence of paragraph 9 of Article 9, L. No 289/2002, which rules out that the amnesty itself has an effect only on amending the amount of any refunds and credits from (...) returns submitted by the taxpayer, in the sense that the amnesty does not require the taxpayer to waiver of the claim presented therein, nor preclude the administration to repay it if it considers it justified, or to establish the fee is not refundable (see Constitutional Court. ord. No 340/2005). "If you can share the Court's conclusions in related to the fact that the submission of the application for amnesty precludes the establishment of a dispute over a tax debenza not crystallized in the declaration, it does not seem that we can share the latest allegations riportate tra virgolette in relazione alla possibilità, da parte dell'ufficio, di non rimborsare il credito risultante dalla dichiarazione, con il richiamo all'ordinanza 340/05 della Corte Costituzionale, che già è stata oggetto di commento su queste pagine.Infatti, il comma 9 dell'articolo 9 della legge 289/02 dispone che la presentazione della dichiarazione integrativa non modifica l'importo di eventuali rimborsi e crediti risultanti dalle dichiarazioni e che la dichiarazione integrativa non costituisce titolo per il rimborso di crediti d'imposta precedentemente non dichiarati.Questo sta a significare che il condono tombale cristallizza l'eventuale credito indicato in dichiarazione, per cui l'ufficio non può metterlo in discussione e accertarne the rimborsabilità.È not true, however, that once the relationship is defined by the tax amnesty, the taxpayer, as has been rightly highlighted by the decision 3682/2007, can not call into question filed for reimbursement of taxes defined that does not consider this fact. And this regardless of whether the request for reimbursement was made before or after the 3682/2007 condono.Bisogna noted that the ruling does not apply if the person who made the statement IRAP, which, however, not considered due to tribute, has indicated a tax base equivalent to zero. In this case, if amnesty was introduced, the ratio of tax to be regarded as defined.

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up charges, perhaps coming Accountant referral Olbia


Accountant Olbia-up charges, perhaps get a referral
probably expected, as it was expected that the storm was raised on the subject. The limit set by the Bersani package for the abolition of the hated cost charging for cell phones could be extended to the benefit of Operators



We really want to start this news with a quick "we are the usual." And we do, we are the usual. We refer to the famous decree which forbids "the application of fixed costs and fees for recharging prepaid cards," published in the Official Journal on February 1. And that, as required by the Act will come into force 30 days after the canons of the publication. Ie March 3. Here, by March 3 telephone companies should be adjusted and the odious heavy tax should disappear forever from our lives. But perhaps it will take a little 'more time ...

Translated: we are the usual. No, we believe, think that Italians live in a country devoid of lobbying by vested interests and great ability to put pressure on policy. It 's a matter of fact, there is little to be done. But when they lobby, in this case with the intertwined issues that interest us are in the field of telephony, out of the closet to try to reverse the economic damage resulting from a decree, however, wants to eliminate a tax archaic and meaningless, it is natural to raise some protests' by all parties. From politics, with the statements of the values \u200b\u200bof Ds and Italy, as well as consumer associations with the harsh responses Adusbef and Codacons. But we

we reflect on a point that still seems unclear. Nobody, at least to our knowledge, been able to justify the calculation of the alleged costs of charging: now it is € 5. What are these goddamn 5 €? When charging the phone as a rule are a few possibilities. You go to the tobacconist or recharge your phone with your own terminal or sell una scheda di ricarica (che poi l'utente attiva telefonicamente), oppure si usa un sistema puramente informatico che può passare dallo sportello bancomat o dal sito Web della propria banca o del gestore telefonico di riferimento. Dunque un procedimento totalmente informatizzato che non necessita di altri interventi manuali. Allora, per favore, qualcuno ci spiega come si compongono esattamente i 5 euro di costo di ricarica? Una transazione su db del gestore, che alla fine di questo si tratta, al massimo innescata da un'analoga transazione sui db della propria banca, costa all'utente 5 euro? Francamente ci sembra ridicolo. E se il costo è davvero di qualche euro per transazione di ricarica consigliamo caldamente ai gestori di ridisegnare i propri db, controllare Queries to the bottom (perhaps have been done with a wizard) and select another db-admin. For otherwise we can not quite see how they do business, if a transaction charge cost him a figure so astronomical ...

Returning to the issue of the moratorium, we note that the sources available on the network are conflicting: from 15 days up the idea of \u200b\u200bfour months, as reported by La Stampa. Four-month moratorium mean an amendment to the decree is endorsed by the government. And this also means that the bearer of the amendment must be known. The amendments have always been an author. So if this is the way, at least we will know which of the parliamentary get the idea. Even

on the justifications that would make such a shift is ua certain incongruity between the sources. Some complained of the alleged amendment (supposedly because, for now, it was discussed, it was feared, but there is has been applied) would be required for the presence in the commercial network of prepaid cards calibrated with the old mechanism. That of the heinous charge of € 5. Again the question comes: but the lords of the software as telephone operators have been written? I really can not manually intervene on what should be a parameter, or the cost of credit? Probably in this case there are other, cheaper, and the costs paid by those boards Charging resells them. It 's true. In each case there seems justification enough specious whose purpose seems to be to simply buy time, and of course cash, who manages the mobile in Italy. In this

few have spoken of the attitude, at least strange of the Guarantor for Telecommunications. That in recent years has never noticed the hated taxes. Authority President, Corrado Calabrò, had dichiarto commissioning of a preliminary investigation on the end of January. Better late than never, but really late. The investigation would then have to get a regulatory measure in late February. And many politicians hoped their that this measure could also make obsolete the decree that we are talking about. Why, after all, nobody wants to take political responsibility for this measure. So it would be much better for everyone if the Authority to remove the chestnuts from the fire policy.

But it is too early to say how it will end. And, in fact, operators of mobile telephony may have good game against the decree in court. For years, we pay these damn 5 € per charge and, honestly, we do not understand why now the matter has become important enough to justify an emergency order (the basic requirement to issue an Executive Order). In short, some judges may also decide that all this urgency is not there, and basically not have a point because for years nobody wanted to occupy.

Oh, almost forgot: there's only dancing in the cost of recharging. The decree also wants to cancel the time limit of the credit purchased. We all know that if you do not use your phone bills purchased, it will expire after a certain time. Usually a few months. And on this point so we would like a technical clarification by cellular telephone companies. Because for the little we know, a record in a database expires. Unless you want to "expire". The eggs, on the contrary, expire. Such as cheese and ham. But among these two categories of goods purchased do not see any correlation.

So wait patiently for tomorrow, Tuesday, February 13th at 12 noon, last date for submission of proposals for amendment to the Decree-Law. Proposals signed, of course.


Comments (2)

are just excuses Ge!
are just excuses, pure and intolerable! What
technical difficulties may be encountered? To make telephone operators (thieves) would immediately implement the Bersani decree had to talk about inflation, then there were no technical problems and had to wait for the elusive 30 days of publication in OJ
For a programmer there wants even half a day to riproggrammare software for receiving the cartridges, even the old charges.
It 's absurd that these things happen only in Italy, SHAME!
Even politicians should be ashamed, 1 out of 10 parliamentary sentenced in 3rd grade and then they want to make the laws ... bha :-(

February 12, 2007
not need anything: Graziano
Dear Friends, as regards the cost of charging seems to be the gain of the chain of distribution by the manager comes up to the dealer. To be clear, the tobacconist or the bank must have an income (no one does anything for nothing).
For the speech, the system updates, I can not say that just devon do nothing, because if you think that the cuts are often variable charging and still we are on the market "card" for an amount different from the present, which are still valid. Vodafone, if you reload from 'abroad with a charge of another provider "Vodafone", charges the charging current only here, on the basis of' amount of the card purchased. Vol Fate .....
Think about .....

February 19, 2007

Accountant Accountant Olbia Olbia

Over Mom's Knee Daughter

increase local taxes, CNA: "After the injury, insult Commercial Olbia

Not only is the invitation made by the economic - associations and unions - not to increase the municipal income tax has gone ignored (in our province, only nine out of 47 municipalities did not intervene on 'Additional Personal income tax), but the increase was done in different ways, forcing companies to spend significant resources to adapt to different charges.

CNA has calculated the incidence rates of national, regional (increased from last year is variable between 0.2 and 0.5%) and local (the latter assuming an average increase of 0.3 %) to changes in income, in the case of a self-employed person without family commitments.

In fact, a self-employed for the additional regional and municipal - in the latter case assumption, we repeat, an increase of 0.3% - the lowest personal income tax override national income of around € 21,500 gross.

And the situation is not much better for retirees. Among the latter, in fact, the income on which the additional charges cancel the national child is around € 18,500 people under 75 years old, and again to € 21,500 for those over 75 years.

One wonders if the local authorities, before drawing their own "financial" take account of these calculations. Or if, on the contrary, there is based only on cash grounds. Which, translated, means to compensate for output not through structural maneuvers to improve the efficiency of administrative machinery - including services, but using the lever of fees. Moreover, the request for an abatement bureaucracy is also in this direction. Negative examples, unfortunately, are not lacking. As the doors to support new businesses (as it happens, also conducted an activity of associations), which cost money in the face of results that could come at no cost with appropriate contractual arrangements with their associations. But

to injury - the burden of taxation - there is the joke that awaits companies that are struggling with the administrative difficulties that make reference to the preparation of payroll. Of each employee, in fact, need to know the current town of residence, the year before, check the rates for each municipality - and neighboring communities may have very different rates - pay the personal income tax due, but in installments, paying attention to such calculations, because the deductions (which last year were deductions), that apply to the state income tax does not apply to those local, and so on. In short, all'inasprimento taxes must be added the cost of higher pay. No less

ICI is not the case, a tax which has already been achieved values \u200b\u200bare difficult to overcome. Suffice it to say that the standard rate - one that includes real estate company - has grown from an average, in relation to the municipalities of Modena, the 5.16% 6.88% in 1995 to 2006. Here the only encouraging factor is that further increases are unlikely, since the maximum rate is fixed by law at 7%. However in our province are 18 (out of 47) municipalities that do not apply the maximum rate, and only those two that are below 6.5%.

And for this tax, as IRPEF, about complexity there is little to joke, because in this case the deductions vary every hundred meters, as they move from one town to another.

Since the call not to increase local taxes were in fact unheard - except for rare cases such as the Province and nine municipalities - at least that the government will consult to determine a degree of uniformity, at least for area - most of its tax, it is precisely the case of additional personal income tax and Ici, so as to allow companies to make it a little 'less difficult than its activities. Finally, the

Tarsu, last year turned into a price. Well, do agree with: it is entirely appropriate that everyone pays for the waste it produces. So why, in 2007, an increase in indiscriminate application of 2.9% which does not take account of each individual virtuous behavior? The reality is that such "tariff" - also considered a monopoly of this market - is and remains yuna hidden tax that must guarantee a profit to the municipalities. In the face of liberalization.

Accountant Accountant Olbia Olbia

Does The Polaroid Spectra System Use Batteries

Campobasso: doubles the additional income tax? Accountant

of Jericho - A read only 24 hours of Monday, February 12 it would seem so. In fact, according to the newspaper statement, the additional municipal income tax of the town of Campobasso even doubled from 0.4 in 2006 to 0.8 in 2007.


A real drain on residents in the regional capital which should burdened with the fiscal policies of the municipal administration that, if indeed confirmed the news of Sole24Ore show with a frantic search that tightening resources and an accounting certainly not positive. Expect denials like the news.

Accountant Accountant Olbia Olbia

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Eufemi Olbia (UDC): "With the additional income tax for families heavier taxation accountant Olbia

"Behind the smokescreen of say, the Prodi government settles a bitter blow to the pockets of Italian families."
"As, unfortunately, the UDC had complained in vain - continued mildly - in Parliament and in all locations during the debate on the budget, the government's ill-fated decision to transform the deductions deductions in the tax base has expanded strongly, and with the way to free additional personal income tax by municipalities has resulted in a negative effect on household incomes, especially those with children. The final sum, in fact, is not equal to zero, but a real burden of the tax burden. "
" In fact - says the senator UDC - as now authoritatively confirm also the Sole 24 Ore, the game that the municipalities are doing is to not change the ' Ici (or reduce it so insignificant), speaking quietly with the additional income tax, thus increasing by far the taxation for taxpayers, with hints of a particularly bad for the families to which is denied, and we asked for, a threshold exemption at least for those with children. "

" One particularly striking - concludes mildly - is that of the municipality of Rome, but not alone: to be affected are always and only those who already pay taxes, the usual suspects, without being scratched area of \u200b\u200bevasion. "

Accountant Accountant

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City Council has brought the rate of levy municipal income tax from 0.5 to 0.8 Olbia

Black Nylons With Dress

Tax Accountant: you open the Trojan Accountant Olbia

The calculations of the Accountant Olbia Sole24ore analysts leave no doubt: The local taxes are eating those minimum relief that the operation for 2007 recognizes the lowest incomes. The numbers are especially unforgiving for singles, but not all. Here are some of the most indicative. In Bologna, the city personal income tax goes from 0.4% to 0.7% with an increase in terms of percentage of 75%. A single person under 20 000 € Felsineo income sees it transformed the national levy discount of 75 € an increase of 65 € by the city council to levy increased by € 140.
The situation is obviously worse as we move to older ages. With the increase of € 200 on revenue of the municipal 25 mila lo sconto di 59 euro diventa un + 141. I single con redditi da 35 mila e 40 mila euro passano rispettivamente da un - 83 e un + 28 previsti dalla manovra nazionale a +157 e +348. Anche grazie all'aumento dell'addizionale regionale - dallo 0,2 allo 0,5 - Bologna è il caso più eclatante ma le cose non vanno molto meglio in altre grandi città tutte peraltro governate dalla stessa maggioranza di governo. A Roma e Torino l'incremento dell'addizionale comunale è stato ancora più pesante in termini di percentuali, passando dallo 0,2 allo 0,5 (+150%). L'aumento compensa di gran lunga lo sconto sull'Ici sul quale la giunta guidata da Walter Veltroni ha posto grande enfasi. L'imposta sugli immobili nella capitale, peraltro, si riduce sì dal 4,9 al 4,6% (circa 40 euro) sulla prima casa ma aumenta sulla seconda casa (dal 6,9 al 7%) e sulle aeree fabbricabili (dal 6,9 al 9%). Ma non è tutto.

Dallo studio del Sole le agevolazioni nazionali risultano svanire anche sui prospetti riguardanti i redditi familiari, nonostante gli assegni previsti dal ministro Bindi per questa categoria di contribuenti. Consideriamo in questo caso soltanto la fascia più bassa entro i 20 mila euro, quella cioè dove gli sconti di Visco dovrebbero incidere di più. Una famiglia tipo con un lavoratore dipendente con moglie e due figli a carico vede la propria detrazione Irpef da 191 euro ridursi a 77 a Bologna, a 108 a Roma, a 67 a Torino.

Insomma pian Plan the crumbs redistributive planned by Vincenzo Visco disappearing when not having the character of real sting for all income. The seriousness of the situation has become that trigger a dispute between Guglielmo Epifani and his predecessor Cofferati, now increasingly at loggerheads. The leader of the CGIL did not mince words: it may take more with the local hand than to be given by the national hand. Cofferati, for its part, has returned to the sender's accusation companion: "The budget that the unions had a positive verdict, leading to additional, to the ticket, the high mark." Who is right? In fact it was not hard to predict what is going on. In the aftermath of Presentation of Financial Anci and Regions strongly manifested their opposition to the heavy cuts in transfers to local authorities. The outcome of the clash led to the release of additional local without instructions from the previous government in 2002. How surprised now? Has anyone received the new rates of the government as a gift for the most needy and instead? Timeo Danaos et ferentes gives.

redistributive policies are in fact always counterproductive for the economy: high taxes on high incomes discouraged the initiative of the most productive part of the country. In our case, however, it adds insult to injury. Even these minimal benefits on behalf of whom the government had wasted in alchemy tax have finished it to find little application. All this also shows how difficult it is to plan a serious policy of cuts and how the advent of a true fiscal federalism can no longer disregard a responsibility of local authorities to meet their own budgets. A modern and efficient tax system should aim at increasing simplification of its operation: a reduction in the number of rates at this point. It appears instead as an articulation of clearly excessive taxation mechanisms end up: 1) make it less predictable the final effects are the institutions themselves, 2) encourage taxpayers to pay tax consultants, 3) reduce the transparency of policy Economic implemented by various central and peripheral levels of government. To paraphrase an editorial that has caused a sensation we wonder: who is more liberal? About complicates and raises taxes or any person who facilitates and monitors?

Carlo D'Andrea

Accountant Accountant Olbia Olbia

Signs Of Oncoming Appendicitis

additional heavier with young accountant Olbia

TIME - "Taxes, no discounts." Editorial by Giuseppe De Filippi: "It threatens the recovery." "Mussi attack Fassino. "Vicenza, a political mess." A center of the page: "stab the son of six months."

UNITY '- "Vicenza-Kabul road close to the Union." Shoulder, "Padoa-Schioppa, 'Italy is growing well, the TAV will be done." A center of the page: "Roof of the opinions, the case broke Festival di Sanremo". In a box, "Betancourt five years in hell." At the bottom of page: "Yeoshua: I explain the corruption in Israel."

THE PACKAGE - "The Cable Guy too red CGIL. At the bottom of page: "How are the intolerant cattodem and their bouncers."

THE Reformation - "On foreign policy chiaritevi, now." A center of the page: "The struggle Luca Coscioni, a year later." "Great comeback of the 'principles non-negotiable '. " At bottom: "Italy does not create, preserve. Even the Red Brigades. "

THE MESSENGER - "Bersani here is the plan for growth." Paolo Savona editorial: "Wrong redistribute income, it should reward merit." A center of the page: "Fini: Vicenza after more risk-subversion". At the bottom of page: "Middle East summit in three."

THE NEWSPAPER - "Padova 'offers' Home to the Red Brigades." Geronimo's editorial: "A lack of growth." In a box: "The first effect of the after-Vicenza: the basic moves." A center of the page: "'The trap the government's severance pay '. " At the bottom of page: "In praise of slowness, just for one day."

REPUBLIC - "Kabul, the government's plan." "Rice in Israel, stop right at Abu Mazen." A center of the page: "Telecom, here's the secret pact." In a box: "Mom and children in a cage in court. Mastella sends inspectors. " "Stabbed in the throat, baby in a coma. Stop the mother. " At the bottom of page: "The dolphin that died of melancholy."

Daily Telegraph - Vicenza, stop by PRC. " Angelo Panebianco editorial: "The Phantom of the referendum." Shoulder, "Padoa-Schioppa: good recovery. And Tab will. " "The No. Mussi of the Democratic Party." A center of the page: "Israel and the U.S. warned the Palestinians." In a box: "U.S. helicopter falls. The Taliban was us. " At the bottom of page: "Stabbed in the carotid artery: six months old baby in a coma."

THE PRESS - "Vicenza, opening the United States." Editorial Ricolfi Luke: "Italy of the factious." In a box: "A normal day in Baghdad: 63 dead." A center of the page: "Padoa-Schioppa: The Tav will." At the bottom of page: "Blair, the illusion of meritocracy."

IL SOLE 24 ORE - "The fines saving accounts". "The yellow Additional: heavier children." A center of the page: "The three million restructuring bonus demands." "The recovery in industrial rejects the lease over 48 billion share."

Accountant Accountant Olbia Olbia

Atom Blog Milena Velba

Fines saving accounts of the business community Olbia Olbia

fines are to save the budgets of municipalities: worth € 1.25 billion a year. In practice, the accounts in hand, it is as if every Italian driver's license with good pay € 35 a year, almost an additional tax burden on citizens. E 'shown by a survey conducted by Il Sole 24 Ore on more than 8,000 municipalities. Between 2001 and 2005, fines have increased by 52%, an increase mainly due speed camera.



motorists short cry and smile at the Town Hall coffers. The record was recorded in 2004, when the inspections for the infringement of the street have exceeded one billion euro, an increase of 21% over the previous year. A

bell'incremento then arrived with the introduction of electronic detection. If you add up the receipts of Traffic Police, Carabinieri and Guardia di Finanza, the nest egg rises to € 1.44 billion.

To have an idea, writes the business daily of Confindustria, the fines on municipal budgets, considering that the value of sanctions is equivalent to 7% local taxes. And in the 23 cities investigation has exceeded even the taxes.

Among the cities Rome and Milan have the absolute primacy of fines. In 2005 the capital has recorded only with the sanctions 207 million in revenue, while in Milan revenue was 81 million. Among the first is common in Santa Luce, near Pisa, where 800 meters is the Italian record of violations in 2005, the machine that detects the speed of checks issued for about 1.7 million euro, ie 326% of the amount collected in taxes that year, worth a thousand and one hundred euro to inhabitant ratio multi-nationals highest in Italy.

Palermo, among provincial capitals, is in the head with a value of liabilities of approximately one third of the taxes, while Caserta stands for the highest per capita level of fines. ''If the average ratio of local tax penalties-is located at an altitude of 6.92% - according to Il Sole 24 Ore - are seven municipalities in which the revenue from traffic offenses to earn the road and 23 double those in which represent more than '100%. In 27 cities, however, the collection of fines was over € 200 per inhabitant. To pay more and those who live in the Centre: 41 € per person. The following are citizens of the north-west, with 27 euro each and the Northeast (22 €). At the bottom of the south, with 16 euro, and the Islands (14 €).''

Accountant Olbia

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Accountant VS Prodi


Accountant Olbia news,
what happened to the famous promise of 5 points on labor costs ?
is it possible that in a civilized country you make empty promises by the highest? Romano Prodi, needless to turn the papers with calculations and compute, you promised and you must keep the promises made during the election campaign, and we must stop saying that we are helping the most vulnerable in Bologna who received payroll of about 32,000 € per year will get off the salary of about € 300 a year, other than cutting labor costs, this is an increase in beauty and goodness, we're not an accountant olbia it right nor sininstra, look at the facts, if he won the elections right now we have talked about ici, but it was not, dear dumb Prodi not keep your promises.

Accountant Olbia

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rate for annuities Accountant Accountant Olbia Olbia


Accountant Olbia was held last January 16 ANCE informal hearing on the contents of draft law on "Delegation to revise the legislation on the taxation of capital income, the collection and assessment of central government taxes, estimated the system of land and the preparation of the consolidated text of the provisions on state taxes "(DDL 1762 / C).
of: Source ANCE


Dr. Carlo Ferroni, who led the delegation membership, stressed in premise that, among the powers provided for in the legislative measure and aimed at achieving a general reorganization of state tax provisions, are particularly relevant for the sector delegation on investment income and other income of financial nature and that on the reform of the cadastre.

In relation to the first area, according to ANCE, in the legislation should be introduced to the principle of equality between the taxation of financial income and those relating to property, relating primarily to income from rental of buildings for residential use, as long advocated by the Association.
In this regard, the preferential tax regime, with application of a replacement rate to 20%, should be recognized as a first step to natural persons and later in favor of real estate companies, at least relative to income from the rental of housing in subsidized housing, given the social objectives pursued by such programs.
Application of the replacement should also be reintroduced in relation to capital gains arising on sale of building land, excluded from the scheme in accordance with the provisions contained in Article 1, section 310, Finance Act 2007 (l.296 / 06).

As for the delegation at the reform of the cadastre ANCE expressed strong concerns about the criteria for the review of the estimators, conducted on the basis of income and wealth and not based on a hypothetical market value of the retractable and not on income from renting the building.
Association showed also that the text does not state how they will set the return ratios to be applied to the asset value for the determination of the new rents, which are the basis for the purpose of all real estate taxes.
should therefore integrate the delegation with the provision that the determination of the estimators should be land-based income, besides capital.
In relation to the supply of buildings, or may be classified into groups A, B and C subject to VAT, was also discussion about the appropriateness of excluding, once approved estimi new land, the ability of the competent offices to proceed with the adjustment of the said act , where the same can not be less than the land value by reintroducing, as provided in Article 15 of Decree Law 41/1995, ratified by Law 85/1995 and subsequently repealed by .35, paragraph 4 DL 223/06 .

Accountant Accountant Olbia Olbia

Congratulation Words For New Home

LAW February 24, 2005, No 34

LAW February 24, 2005, No 34
Delegation to the Government for the establishment of Certified Public Accountants and experts
accounting.
The Chamber of Deputies and the Senate have approved
;
THE PRESIDENT OF THE REPUBLIC

promulgates the following law: Article 1
.
1. The Order of chartered accountants and the Order of the accountants and accountants
are unified in the Order of Doctors
accountants and accounting experts and in which 'established
the Register of Accountants and the accounting profession.
Article 2.
1. Unification in Article 1 shall ensure, without
new or higher charges for public finances, by legislative decree
taken within three months from the date of entry into force of this Act
on a proposal the Minister of Justice, in consultation with the Minister for Education
, University 'and research
heard the national councils of chartered accountants and
accountants.
2. The outline of the legislative decree referred to in paragraph 1 and '
sent to the Chambers for the purpose of the expression of opinions by
committees responsible by subject matter and the consequences
financial information, which shall be made within thirty days from the date
transmission of the same draft order. On expiry of the term without
committees have expressed the views of
their respective authority, the legislative decree can 'still be issued
.
Article 3.
1. With the Legislative Decree are defined in Article 2:
a) the modalities 'for the establishment of the National Council and local councils
the new professional body and its
composition, in accordance with the principles of proportionality' and representativeness
', however, ensuring component
the section reserved for graduates at the end of the transitional period
in h), a minimum number of representatives
not less than half' and be elected to the
appointment of the President;
b) the classes of graduation and degree, as well as' the
securities previously in force to be regulated by decrees issued in implementation of Article
17, clause 95 of the Law May 15, 1997, No
127, as amended, which are requirements
admission to the State under Article 3 of Decree-Law
June 10, 2002, No 107, with amendments, by law
1 August 2002, n. 173;
c) the establishment of two sections of the register, respectively
reserved to the holders of securities referred to in letter b);
d) the scope of the activities' of the profession in accordance with and subject to the effects of the provisions
by Decree of the President of the Republic
October 27, 1953, No 1067, and Decree of the President of the Republic
October 27, 1953, No 1068, and other
existing legislation, with specific allocation of activity 'to
members as part of the graduates and the other members
section. And 'allowed the assignment of new responsibilities
to members only section of the register reserved for
graduates, showing
general public's interest, while respecting the principle of freedom' and competitive
without prejudice to the rights currently assigned by law to
professionals enrolled in other books. They are subject, also, 'the
activities' by private persons already' allowed by law to register
members, roles and special lists kept by
public administration;
and) proof of the state examinations for entry to the sections
Dawn, taking into account the provisions in d), with
prediction of the possibility 'of the apprenticeship
during the course of specialized studies, and exemption from one of the written evidence of the state
outcome of a course built on the basis of agreements between universities
'orders and local
f) transition rules governing the inclusion in the section of the Dawn
reserved for graduates
members of the current notice boards of chartered accountants and accountants and accountants
, the latter with the professional title of
'accountant', with specific separate claim for each
, seniority 'fees, of the degree of order and
professional or college of origin;
g) the protection of the professional titles "doctor
accountant," and " accountant accountant 'and' expert
accounting 'and' the shortened period of 'accountant',
used only by members of the new section Albo
reserved for graduates;
h) transition rules that ensure, for the duration of
nine years from the date of dissolution of existing bodies
executives referred to in Article 6, the majority and the presidency
of new bodies, national and local authorities, doctors and accountants
vice accountants;
i) transition rules that define how ',
the procedures and time limits for the convergence of national and local authorities of the two current
Orders in the respective institutions of the new Order of
accountants and accounting experts and determined '
the territorial local laws and procedures for the election of its first
governing bodies.
Article 4.
1. The Government and 'delegated to adopt, without new or higher charges
for public finance within two years from the date of entry into force of this Act
, one or more' legislative decrees bearing
measures to support the initiative of the competent organs of
Directors of National Welfare and Assistance
in favor of chartered accountants and the Caisse Nationale de
security and assistance to accountants
purpose of unification, according to the following principles and
criteria:
a) definition of rules to follow in the process of unification
, based on those set out in Articles 2498 and following
of the Civil Code as applicable and in any case, in accordance with the principles
Legislative Decree 30 June 1994, No 509,
and subsequent amendments, after adoption of projects of unification
by the relevant bodies of the banks concerned
unification on the basis of budgets that consider situations
assets in place and the weather on population dynamics and
accessions, to be subject to review under Article 3 of the law above
n . 509 of 1994 and provided
any changes to social security schemes do not involve
pejorative effects on the results of management in retirement
law;
b) application by the Speaker of the principle of unificande
pro rata, in Article 3 , Section 12 of the Law of August 8, 1995, No
335, compared to the long-run equilibrium conditions characterizing
its management;
c) adaptation of legal provisions, already '
applicable to cases, compared to the unification process as defined by them;
d) exemption from taxes and fees of all acts aimed at the unification
.
2. The legislative decrees referred to in paragraph 1 shall be taken at
proposal of the Minister of Labour and Social Policy,
agreement with the Minister of Economy and Finance and the Minister of Justice
. The patterns of the enactments referred to in the first period
are transmitted to both Houses for
expression of opinions by the parliamentary committee responsible for
matter and the consequences of a financial nature, which are resi
entro trenta giorni dalla data di trasmissione dei medesimi schemi di
decreto. Decorso il termine di cui al secondo periodo senza che le
commissioni abbiano espresso i pareri di rispettiva competenza, i
decreti legislativi possono essere comunque emanati.
Art. 5.
1. Con decreto legislativo da adottare entro centottanta giorni
dalla data di entrata in vigore del decreto legislativo di cui
all'articolo 2, su proposta del Ministro della giustizia, sono
attribuite all'Ordine dei dottori commercialisti e degli esperti
contabili competenze sul registro dei revisori contabili di cui al
decreto legislativo 27 gennaio 1992, n. 88, e successive
modificazioni, e al regolamento di cui al decreto del Presidente
della Repubblica 6 marzo 1998, n. 99, e successive modificazioni.
2. Lo schema del decreto legislativo di cui al comma 1 e' trasmesso
alle Camere ai fini dell'espressione dei pareri da parte delle
commissioni parlamentari competenti per materia, che sono resi entro
trenta giorni dalla data di trasmissione del medesimo schema di
decreto. Decorso il termine senza che le commissioni abbiano espresso
i pareri di rispettiva competenza, il decreto legislativo puo' essere
comunque emanato.
3. Nell'esercizio della delega il Governo e' tenuto ad osservare i
seguenti principi e criteri direttivi:
a) salvaguardare l'autonomia del registro dei revisori contabili
from the registers kept by the Order of Chartered Accountants and the accounting profession
;
b) to maintain the functions and powers of the Central Committee
auditors
under Title I of the Rules of the decree of the President of the Republic on March 6
1998, no 1999, as amended;
c) maintain the current legal framework for the examination
access to the register of auditors under Article 3 of Legislative Decree
January 27, 1992, No 88
and Title III of the Rules of the decree of the President of the Republic
March 6, 1998, No. 99, as amended;
d) maintain under the Ministry of Justice
competence to adopt the measures of enrollment, suspension and removal from
register of auditors.
Article 6.
1. In exercising the powers referred to in Article 2, the Government
governs the duration of local and national councils of the Orders of
accountants and accountants in
office on the date of entry into force of this law, according to
following principles and criteria:
a) provide for the extension of the organs in charge until December 31
the second year following its entry into force of this Act
;
b) provide the right 'to be extended by local councils
new elections to the natural expiry of their mandate, without prejudice
so that the organs' to elected will expire anyway
date referred to in subparagraph a).
This Law, bearing the seal of the state, will '
included in the official collection of normative acts of the Italian Republic
. E 'is mandatory for all concerned to observe it and see how it
state law.
Given in Rome, goodbye 'February 24, 2005

Ciampi Berlusconi, President of the Council of Ministers

Castelli, Minister of Justice
Moratti, Minister of Education, University
' and research
Maroni, Minister of Labour and
of social policies
Seen,: Castles

Commercialista Olbia

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Accountants: the text approved unanimously Accountant Olbia

Commercialista Olbia “Il Consiglio nazionale dei dottori commercialisti considera la fusione delle Casse di previdenza dei Dottori Commercialisti e dei Ragionieri una semplice ipotesi e non certo l’unica soluzione del problema quasi fosse un mero corollario della fusione degli albi; anzi, allo stato, la fusione delle casse deve ritenersi un’ipotesi né probabile né auspicabile a tutela dell’intangibilità dei diritti dei soggetti rappresentati.” E’ questo uno dei passi del documento approvato oggi all’unanimità dal Consiglio nazione dei dottori commercialisti. Nel documento si legge che “Il Consiglio nazionale - pur nel rispetto dell’autonomia and prerogatives of those involved in decisions relating to security of the class - believes nevertheless a duty to speak out regarding the relevant issues with the imminent unification with the Register of Accountants. " The Council - the report says - "feels the need to reiterate its strong appreciation on the work of the governing bodies of the Pension Fund and support of Chartered Accountants , not only and simply because the law already provides them complete and absolute autonomy in that regard, but the inherent trust that infuses their concrete ioperato in favor of the interests of category. " The National Council also "urges the widest possible view of what is called 'demographic starter' and that is the difference in capacity for growth - also demonstrated by the very different number of trainees - that have traditionally characterized the two groups involved in terms of ability to generate new entries; therefore strongly recommended in this regard to determine rules and weights suitable to adequately consider the significant difference phenomenon. " The National Council, then reads the document, "Considering the whole project" register only "as a natural continuation, evolution and consolidation of economic and legal and accounting profession and, in particular, of chartered accountants, as demonstrated by the choices, however, over time jointly operated by the two categories, in the direction of increasing skills in terms of training and professional development. "

Accountant Olbia

The Propo Online Watch

Copyright - Copyright

3. The rights related to copyright.

T. Ascarelli Theory of Competition and intangible assets, 3rd ed., Milan, 1960; G. Oppo, intellectual creation, creation and intellectual property rights of exploitation, in Riv. dir. Civ., 1969; M. Fabiani, the copyright in treatment. dir. priv. dir. by Rescigno, Torino, 1983; M. Ammerman, Copyright. Substantive law, in Dig. disc. priv., sec. Civ., Torino, 1989.
Law No 22 April 1941 633; Articles. 2575-2583 cc

As seen in previous pages, the copyright is composed of a sphere with a sheet and moral sphere.
The rights related to copyright include various faculties that can be performed by the author listed, without limitation, by lda
Article. 12 lda author recognizes the right to use the work in any form, whether original or derivative (as in, for example, the translation).
exploitation rights recognized by the LDA are: the right of reproduction in multiple copies of the work (Article 13), the right to oral transcript of the work (Article 14), law enforcement, acting in representation or public (Article 15) the right of communication to the public (art. 16), the distribution right (art. 17), the right to development, translation and publication collection of works (Article 18), the right to hire and to lend (art. 18-bis), the right of amendment (art. 18, para. 3).
These powers are available. Article. 107 lda in fact provides that the rights of exploitation "can be purchased, sold or transferred in all ways and means permitted by law." The author, however, to have the availability of such rights must be at least sixteen.
The act of a provision relating to the powers conferred by Articles. 13-18 lda, does not involve, however, the other. For example, if I give the right to work hearing transcript, this does not mean he has also given the right di distribuzione o di traduzione (art. 19 l.d.a.). Quindi, sarà necessario che siano specificate, al momento della cessione o della trasmissione, quali facoltà rientrano nel contratto e quali, invece, ne sono escluse.
I contratti devono essere fatti per iscritto. Si tratta, però, di una forma ad probationem, che non influisce sulla validità del contratto concluso.
I diritti patrimoniali, infine, hanno una durata limitata nel tempo. Tale durata, però, è indipendente rispetto all’esercizio del diritto.
L’art. 25 l.d.a. dispone che i diritti di utilizzazione economica durano tutta la vita dell’autore e sino al termine del settantesimo anno solare dopo la sua morte.
In caso di opere in communion, that period runs from the death of the last author. Conversely, where it is a collective work, the duration of the rights of economic utilization belonging to each employee is determined on the life of each. Finally, in case of an anonymous work, the seventy years following the publication of the work.

3.1. The author's moral rights.
Copyright, as well as property law, also requires the moral rights of authors.
The moral law has some unique characteristics.
is inalienable, indispensable and unavailable. Is zero, then the contract under which a person sells these rights to third parties or act by which a person renounces. The moral right may also be exercised in case of transfer of rights of exploitation.
However, if the author, know, accept certain changes to the work, it can then prevent the execution or request the removal of the works.
The moral right is inalienable also, since any failure to exercise does not involve the loss of the right.
is also not subject to time limits. After the death of the author, in fact, right within the moral right can be exercised without limit of time and also separately, "the spouse and children and in their absence, parents and other direct ascendants and descendants, in the absence of the ascending or descending, the brothers and sisters and their descendants' (Art. 23 lda). Heirs (as well as the legatees of the works) it is also the right to publish any unpublished. The author, however, may expressly prohibit the publication of his unpublished works, as it may determine that such unpublished not be published before a certain date (Article 24).
The moral right is made up of different faculties: the right of authorship (Articles 20 and 2577, co. 2), the right to reveal the authorship of the work, in case of an anonymous work (Article 21); the right to oppose any distortion, mutilation or other modification of, and any action in relation to the work itself, which might be prejudicial to her honor or reputation (Article 20), the right to unreleased (art. 24), the right of withdrawal work from the market provided it helps serious moral reasons (Articles 142 and 143).
Particularly important is the first of the faculty. In the case of the right of paternity, the objective pursued by the legislation is twofold. On the one hand, we want to recognize the author the right to prevent uses that may damage his honor and reputation or, in some cases, may also harm its reputation. Second, there is a protection extraindividuale that seeks to uphold the truth in the allocation of work.

4. Exceptions and limitations.

M. Ammerman, Copyright. Substantive law, in Dig. disc. priv., sec. Civ., Turin, 1989; N. Abriani, The fair use in the information society: general considerations, in AIDA, 2002, P. Spada, private use and works under lock and key, in Riv dir. ind., 2002; M. Senftleben, Copyright, Limitations and the Three-Step Test, Kluwer Law Int 2004; L. Chimienti, Outlines of the new copyright law, 7th ed., Milan, 2006.
Law No 22 April 1941 633; Articles. 2575-2583 cc

The LDA provides for limits on the exercise of rights to use economic background of the authors.
In some cases, protected works - so do not yet fallen into the public domain - are not susceptible to exploitation by capital of their creators or other rights holders.
These exceptions and limitations - previously qualified fair use - are justified because they meet the public interests, such as the dissemination of culture, art and knowledge, development and expansion of information, protection of persons living in special situations difficulties (the disabled, prisoners, patients in public hospitals, etc.)..
Some examples may clarify the point.
Article. 65 lda provides Articles that current economic, political or religious group, published in magazines or newspapers, be freely reproduced, provided that they are specifically indicated the source from which they are taken, the date and name (it is also necessary reproduction or use has not been expressly reserved). Similarly, Article. 70 lda admits that you can summarize or quote passages or parts of other works, provided that this is done for purposes of criticism, discussion or research. Of course, not be reproduced whole work or part of a competition as important to determine the economic use dell’opera. Si pensi, ad esempio, alla differenza che intercorre tra un articolo nel quale si discute una determinata opera letteraria ed un commento all’opera, con riproduzione della stessa: il primo caso rientra nell’ambito delle eccezioni ai diritti di utilizzazione economica; l’altro, in assenza di un’autorizzazione alla pubblicazione integrale dell’opera, costituisce illecito sfruttamento.
La disciplina delle utilizzazioni libere, nel corso degli ultimi anni, ha subito non poche modifiche, spesso dettate dalle direttive comunitarie.
Si pensi al diritto di fotocopiare opere protette, garantito dall’art. 68 l.d.a. entro precisi limiti quantitativi (il 15%, del volume o del periodico, escluse pages of advertising).
One issue of particular importance is the protection of private copying. In Italy, this aspect has been reformed with the No 93 of 1992, which introduced the right to make a copy of videograms and Phonograms Treaty and recognized a compensation system on the part of owners of copyright (regulation then radically amended by Legislative Decree no. 68/03 which implemented Directive 2001/29/EC).
Article. 71-e lda, the person who acquires property is entitled to one (and only) private copy, even analog, for personal use. Playback can be in any medium. However, it is necessary that the copy is done by individuals, without the use of intermediaries and not be reproduced on behalf of others, even if they belong to a closed and limited (for example, friends or relatives). Although the rule says nothing about, it is necessary that the source from which the copy is legitimate and so it is not permitted private copying of works counterfeit, or in relation to information technology, the reproduction of the means of sharing programs File (peer-to-peer).
But, above all, they must respect the three-step test of the Berne Convention, that the creation of private copying can not be "inconsistent with the normal exploitation of the work or other materials or so as not to cause 'unreasonable prejudice to the rights holders. "
This is particularly important, because it involves the legality of digital rights management, or devices that prevent copying of phonograms and videograms.
fact, collide, in this case, two conflicting requirements. On the one hand, the producers, who seek to prevent the counterfeiting of works. Second, the legitimate claims of consumers, who lose a faculty (or, according to some, a subjective right) on the work, and by the same authors, which, however, are deprived of the lump sum compensation for private copying.

5. Related rights.

M. Fabiani, Il diritto d’autore, in Tratt. dir. priv. dir. da Rescigno, Torino, 1983; M. Ammendola, Diritto d’autore. Diritto materiale, in Dig. disc. priv., sez. civ., Torino, 1989; Aa.Vv., Le droit d’auteur et les droits voisins dans la société de l’information, COM(96); S. Ercolani, Il diritto d’autore e i diritti connessi: la legge n. 633/1941 dopo l’attuazione della direttiva n. 2001/29/CE, Torino, 2004.
Legge 22 aprile 1941 n. 633; artt. 2575-2583 c.c.

I diritti connessi (anche detti diritti vicini, in ossequio alla terminologia adoperata dalla legge francese) non rientrano, in senso stretto, nell’ambito del diritto d’autore.
In fact, it can be merged in quest'alveo a disparate range of rights, which, however, have a direct connection with the works. The
rights, governed by Title II of the LDA, are numerous. Among the most important are: the rights of the producer of phonograms, the rights of producers of cinematographic or audiovisual works, the rights relating to the issue radio and television, the rights of performers and performing artists; rights to the photographs, and editorial correspondence to the picture.
The thing that unites these rights is given by the fact that, unlike copyright, there is no creative act. Therefore, rights related are justified in doing business (as in the case of producers) or in an artistic and professional (as in the case of interpreters), but connected with a work protected by copyright.
recognition (and the increased importance) of these rights reflects the need to be protected, even those involved in cultural and artistic industry, permitting reproduction, dissemination and execution of the works. A need felt completely alone in recent times, as evidenced by the fact that many of these rights have been recognized (or significantly expanded) only with Directive No. 92/100/EEC, implemented in our system by d. lgs. November 16, 1994, No 685.

6. Violations of copyright and defenses.

A. Frignani, el'inibitoria The injunction in the common law in Italian law, Milan, 1974; M. Fabiani, the copyright in treatment. dir. priv. dir. by Rescigno, Torino, 1983; M. Ammerman, Copyright. Substantive law, in Dig. disc. priv., sec. Civ., Turin, 1989; L. Nivarra, Dolo, guilt and good faith in the system of "sanctions" for the protection of intellectual property, in AIDA, 2000.
Law No 22 April 1941 633; Articles. 2575-2583 cc

It has been said that the copyright assigned to specific people (the author or its successors) an exclusive exploitation and economic exploitation of the works created. At the same time, however, the law also protects the moral rights of the creator.
course, the LDA provides a variety of remedies for violations of both property law, both the moral right.
You must, however, pointed out that, for there to be infringement of copyright is not necessary that the work is put on the market counterfeit, or that the offender will derive a financial advantage.
Therefore, the mere reproduction is sufficient for the realization of this case illegal, as the mere unauthorized use of the work.
important, however, is the distinction between counterfeiting and plagiarism, although in practice the boundary between the two figures may sometimes be blurred. It has
infringement occurs when a lesion of the right of the author, but the authorship is nevertheless given to the real author. It does not matter that the work has been modified by the infringer. Consider the case of the person who duplicates a work record, without authorization, and put it on the market, merely duplicate the content of the work and to photocopy the cover, or to imitate the packaging.
You will, however, plagiarism, where the subject does not merely duplicate illegally the work, but he attributes the authorship. Consider the case of a writer who received a manuscript from a colleague, please send it to a publisher attribute the work.
It is, moreover, that plagiarism and counterfeiting can co-exist (resulting in the unlawful plagiarism-counterfeiting). This case occurs when a person takes over the authorship of the work and try to benefit from your assets.
must also set out that the two figures occur even when the plagiarism or infringement does not cover the entire work, but only a part of it. In reality, however, as many practical examples show us is not always easy to identify the allegedly unlawful acts (specialmente nel settore della musica leggera).
Laddove venga riconosciuta una violazione del diritto d’autore, il giudice può ordinare diversi provvedimenti.
Tra i più frequenti, ricordiamo: l’accertamento e l’inibitoria; il ritiro delle opere dal commercio e la loro distruzione; il risarcimento del danno, ma solo nei casi in cui il soggetto abbia agito con colpa o dolo (non è ammesso il risarcimento nei casi di c.d. plagio involontario); la pubblicazione della sentenza di condanna.

7. Conclusioni.

W. Kingston, Innovation, Creativity and Law, Kluwer Acad. Publ., 1990; J. Litman, Digital Copyright, Prometheus Books, 2001; M. Boldrin – D.K. Levine, The Case Against Intellectual Property, 92 American Econ. Rev. Papers and Proceedings 209 (2002); L. Lessig, Free Culture, How Big Media Uses Technology and the Law to Lock Down Creativity, Penguin Press, 2004; F. Macmillan, Copyright's Commodification of Creativity, in AV Narsimha Rao (ed.), Copyright Law: Concepts and Cases, ICFA Books, 2005; C. Galli, rights of intellectual property and return on investment, in AIDA, 2005; R. Case, Digital Rights Management. The trade of digital information between contract and copyright, Padova, 2004 (but ried. 2006).

After this brief (and necessarily incomplete) overview of copyright, it is possible to formulate some concluding remarks.
However, before you try to trace the possible future scenarios, it seems essential groped to answer a question: What is copyright?
previous pages you have seen how this law has developed over time, and what rights, exceptions and defenses. The decision to postpone the "reasons" of copyright was not random, since the challenging question that we asked if it can not be answered when you have a picture of the law.
It should be noted, however, that questions about the reason of copyright does not lead to an answer.
According to some, In fact, with the copyright law would protect the creations and the general interest that these creations are disseminated to the public by the authors. In this way, on the one hand, it would lead to social progress, and second, would ensure the development of the personality of the author, answering the requirements of Article. 2 cost.
More pragmatically, however, is another view (not necessarily incompatible with the previous one), it is possible to find especially in the American legal literature.
It is argued that copyright law would find its foundation in economic rules.
To understand this, however, we must take a step back. The right
reabsorbed into the author's intellectual property. In this case, however, the term property acquires a special significance, since, as we have seen, the law has created the work, not the media that contains it (and it is no coincidence, then, that the German legislature The term refers to the property only tangible objects).
In fact, the right to property is, essentially, the right to exclude others from the enjoyment of certain property. If I use my car to go to work, other people can not use it. In contrast, under the intellectual property, the law does not exclude others from use of the work. Ed, infatti, nel momento in cui ascolto una canzone, non la sottraggo al suo autore, né impedisco che altri ascoltino, nello stesso momento, la stessa canzone.
In questo modo, si comprende perché i beni immateriali godano di forme di tutela differenziate rispetto ai beni materiali. Difatti, se non riconosco un diritto sulla creazione, nessuno sarà incentivato a fare degli investimenti per favorire l’innovazione. Ognuno attenderà che altri facciano questo investimento, per poi utilizzare la creazione gratuitamente, senza dover sopportare le spese per la sua iniziale realizzazione.
Una simile ricostruzione, però, è valida per alcuni ambiti della proprietà intellettuale ed industriale (ad esempio, per i brevetti), but not entirely justify the protection of copyright. In fact, if you imagine a drastic reduction in the number of patents, exclusive rights should disappear, the same can not be said for the copyright. While not wanting to end in a simplistic reading, it seems clear that the creative processes in art and literature, not always meet the criteria of affordability (it's all too easy to see that Homer wrote the Iliad and Odyssey without the prospect of a economic return, and likewise, this reconstruction effort to explain the reasons why amateurs to create new works).
In conclusion, it can be said that perhaps the solution is in the middle, assuming indicated that both functions can serve as a justification of copyright, albeit with certain exceptions.
But, regardless of attempts to justify it, it seems clear that the copyright - especially before the development (and often aggression) from the internet and new technologies - is experiencing a time of severe crisis.
Although this is not the most appropriate venue to discuss these issues, it is sufficient a quick overview of the most significant and current topics:
a) the duration of property law: Many authors argue that the term of copyright is excessive. If you look at the history of legislation governing the sector in examination, we see that this period of time has been a progressive and significant expansion (through, for example, in the American system from 14 to 70 years). Ensure lasted so long, in fact, does not guarantee incentives to creativity, which could also be insured with shorter periods. And, above all, should be reduced the duration of rights, because they directly affect the creative processes.
b) private copying and fair use: the system of exceptions and limitations tends to be continuously narrowed. The example mentioned of digital rights management is symptomatic of a trend towards the sharp contrast between the interests of producers and consumers. The problem of piracy can not be solved by simply increasing the penis, it is necessary to think of new means of protection, taking account of new technologies, distribution of books and the new market of cultural industries;
c) authors' rights: the law are preparing to solutions which could benefit the rights of authors, rather than those of the holders of related rights. It is known fact that only a small part of the proceeds arising from the economic to the creators of the works is for them.
d) to differentiate the consumer market: it is shown that not all consumers are willing to pay the same price for the works. Consider the example creative commons. Some writers have published their book on the Internet, enabling network users to download it. It may seem strange, but sales not only did not decline, compared to previous publications by the same authors, but increased. This means that there are different consumer groups. Firstly, those which, however, buy the book in the library, even if they can download it (think the fans of a particular writer). Then there are those who download from the Internet and that in any case, do not buy that book in a bookstore. Of these, some downloading the book, I read the one hand and, considering that it is not particularly interesting, interrupt reading. Others, however, after downloading the book and started reading it, are passionate about the plot and decide to buy the print edition in the library. As can be seen - despite the inevitable simplification which we are forced - there is a decrease in sales and there is no damage to either the authors or holders of related rights.
Those highlighted are a limited number of issues that are discussed today in the field of copyright. It is complex, if not impossible, to evaluate predictive and say what will happen in the future.
But something sure is: it is necessary to rethink the rules of copyright. And this rethinking goes, necessarily, for the analysis of the objectives assigned by the authorizing this branch of law. It should, therefore, do not forget, in any case, that the copyright exists to protect, first and foremost, the authors and to protect the cultural and artistic works, encouraging their spread in the audience of potential users. The goal, ultimately, must be to promote the "production" of ideas, with the understanding that knowledge (especially if shared) is not a good competition, but an indispensable instrument for the promotion of progress.

Pain In Left Shoulder Bubble

Part 2 - Part 1

COPYRIGHT
1. Birth of copyright.

Berne Convention for the Protection of Literary and Artistic Works (1886), Law No 22 April 1941 633 (protection of copyright and other rights related to the exercise thereof); Articles. 2575-2583 cc; Universal Copyright Convention (1952), WIPO Copyright Treaty and WIPO Performances and Phonograms Treaty (1996), dir. No 91/250 of May 4, 1991, dir. No 92/100 of 19 November 1992, dir. No 93/98 of 29 October 1993, dir. No 96/9/EC, dir. No 2004/48/EC of 29 April 2004.
M. Rose, Authors and Owners. The Invention of Copyright, Harvard University Press, 1993; JMB Rochelle, Challenges to the Creator Doctrine, Kluwer Law, 1994; C. Hesse, The Rise of Intellectual Property, 700 BC to AD 2000, Daedalus, (2002); LC Ubertazzi, Copyright, in Dig. disc. priv., sec. Civ., Turin 1989; A. Anchisi Passerin The Entreves Copyright in comparative law, including, M. Ammerman, Copyright. Substantive law, there.

The birth of copyright is recent, when compared with other schools of law. The idea that a person can claim rights over their work, in fact, is the result of an achievement that belongs to the Enlightenment.
This delay could be justified by recalling the hatred, manifested in all the monotheistic religions, to this principle. Thus, Confucius, in Analects says: "I do not create and transmit. I trust in old and I love them. " Otherwise, the Šarī'a, Islamic law, while punishing the appropriation of a reputation as a master of law does not recognize the paternity of the ideas expressed by the master himself. A solution that is not surprising if one considers that, in the Islamic world, the press is penetrated with difficulty, within a culture that has always preferred the oral tradition to written transmission.
Similarly, the Judeo-Christian thought did not recognize any rights to the creators of ideas. In the Gospel of Matthew says, "Freely you received, freely give" (10:8); culture, science and ideas, then, are the work of God, who forwarded it to men. This concept is then penetrated in medieval theology: 'Scientia donum Dei est, unde non potest sell', 'science is a gift from God, so you can not sell it. " Indeed, a gain of something that belongs to God is considered sin (simon): therefore, all members of the intellectual professions - teachers, doctors, and so on - can not get any compensation for their services, but, at most, gifts as a token of gratitude for the wisdom they have imparted.
At this historic moment, therefore, the protection is not given to the idea (content work, CDs mysticum corpus), but solely for the support which the idea is contained in (the container, cd mechanicum corpus). In substantive terms, we might say that you can then steal a book, but do not plagiarize the contents.
entirely unknown, then, was the distinction between moral law and property law, or between the ball extrapatrimoniale mainly related to authorship and exploitation of the work itself.
The situation outlined, however, was to change in 1450 with the invention of printing by Gutenberg: autoplay and serial form (and not by scribes) created the first opportunity to gain on the sale of the works, but at the same time, also developed the various conflicting interests of forgers and plagiarists. In this period, and then, facing the two major demands of copyright: to recognize the rights of equity and morality to the authors defend the authors from unlawful uses of their creations.
would, however, a mistake to believe that the birth of modern copyright law has followed a process so simple.
On the one hand, in fact, remained opposing views: one of the first writings on the new medium, printers Luther warned: "I have received, freely I have given freely, I do not want anything in return."
Dall’altro, le prime aperture (i cc.dd. privilegi) erano intese come una grazia ottenuta dal sovrano, revocabile in qualsiasi momento. Come si può semplicemente evincere, quindi, siamo ancora molto lontani dal riconoscimento di un vero e proprio diritto sulle creazioni.
L’ammissione dei privilegi da parte del potere politico, naturalmente, assicurava anche un controllo preventivo sulle opere pubblicate. Esemplare, in tal senso, è l’esperienza francese, nella quale fu assegnato il diritto di monopolio sulle stampe, ma i regnanti si arrogarono il potere di censurare le opere poco gradite, il cui controllo era assegnato ad una commissione che operò fino alla rivoluzione del 1789.
Ma cos’erano questi privilegi? It was a right granted by the monarch, who entrusted to a monopoly on the subject printed works: within that territory, so no one else could print literary works.
As far as we know, is the first example of 1469, when it was attributed to Johann Speyer exclusive rights for the Republic of Venice. This practice soon spread beyond the borders of country: it is the 1504 creation of the title of King's Printer and destination to a single printer (the Stationers' Company) monopoly publishing in England a few years later the creation of a similar monopoly in France.
It seems interesting to note that the right was not recognized the creator of the work. These sell his manuscript, and thereafter, the publisher publishes it. It was only the publisher, therefore, to obtain money from the printing of books, including those written by authors disappeared.
This system, however, did not live long.
First of all, during this time, develop new theories that recognize the right of authors in their works.
A milestone in this process, is represented by the publication in 1690, the Second Treatise of Government by John Locke. In this paper, for the first time was formulated the so-called theory of labor and private property, that every individual has a right to property the fruits of their labor and those rights do not constitute a license from the state. A thesis that, in law, soon to be filmed by one of the most famous lawyers of the time, William Blackstone, in his Commentaries on the Laws of England.
Second, even if we are in a period of time after the birth of the bourgeoisie led, among other radical social changes, including the dissemination of culture in the exponential increase book sales.

1.1. The laws on copyright.
social changes, as well as the Lockean theory, did not leave indifferent judges and legislators.
The expansion of the publishing market led even the first forms of "piracy", which attempted to self-absolved, arguing that their work was the only objective in opposing the monopolistic privileges and to seek public interest.
paradigmatic of the situation which has led the English experience. The House of Commons in 1695, took away the monopoly of the Stationers' Company. This led to the appearance on the market of other publishers (it would be simplistic to consider only counterfeiters) and forced the Queen, in 1710, to adopt the Statute of Ann, which stated the right of authors to allow the press in advance of their work, in to encourage - say the law - men of culture writing "useful books".
recognition of authors' rights - understood as a priority over those of the editors - is an important recognition in the U.S. Constitution of 1787, which, under section 8 of Article. 1, states: "The Congress shall have Power [...] to promote the progress of science and useful arts, by securing for limited periods of time to authors and inventors the exclusive right to their respective writings and discoveries."
also the first U.S. law on copyright of 1790 - the subject matter regulated exclusively by federal law and not by individual states - recognize the right of the author for 14 years (later extended to 28 in 1831) following the date of publication of the work.
The wind was blowing in the Anglo-Saxon countries did not leave the continental immune systems. The most important example, which will also influence other European countries, is represented by French post-revolutionary in 1791 and 1793, which, as we have said, put an end to the privilege system.
The birth of modern copyright law, with the enactment of laws which we have referred, also marked a separation, which in part still there today, including common law countries (the United States and England in particular) and civil law countries (France and Germany, in which strand lies also in Italy).
The model adopted in the Anglo-Saxon countries is marked by a sharp pragmatism, where, on the contrary, the Franco-German model is based applications to natural law.
Wanting to try to outline the main differences between the model of common law and the Franco-Germanic, one can observe that: in the first, the copyright is recognized only if certain formalities are fulfilled, while in continental systems of rights 'author arise with the sole creation of the work, the moral right of copyright is not protected by copyright, while the copyright protection of the continental countries this aspect, and finally, the restrictions (in particular, fair use) have a large space in the common law, while in continental countries, this use has degraded to the rank of mere exceptions.
A closer look, however, even within the continental legal systems can be further dichotomy.
The German system, in fact, has adopted the monist theory of copyright, unlike the French system, however, took into account the pluralistic theory.
According to the first theory, there is no copyright protection of property rights is inseparable from moral rights. This position, as was mentioned, was taken by German law on copyright.
According to the second, the economic interests of the author are protected da diritti patrimoniali, per loro natura alienabili a terzi ed hanno una durata limitata nel tempo; i diritti morali, invece, sono intrasmissibili ed hanno durata illimitata. Questa posizione è stata accolta dalla legge francese sul diritto d’autore dell’11 marzo 1957, così come dalla legge italiana.

1.2. La regolamentazione internazionale del diritto d’autore.
Deve però osservarsi che, attualmente, la situazione è radicalmente mutata e le differenze evidenziate tra i singoli modelli sono attualmente molto più sfumate rispetto al passato. L’esigenza di far circolare le opere al di fuori dell’ambito nazionale ha sollevato, prima che in altri settori del diritto, l’esigenza dell’uniformazione legal rules.
fundamental importance in the process of approximation of individual national laws, had the Berne Convention for the Protection of Literary and Artistic Works of 1886 (amended several times, most recently in 1979 with the Paris Convention) and the Universal Convention Copyright, 1952, signed in Geneva.
further push in this direction was then imprinted from birth - wanted by the Berne Convention itself - the World Intellectual Property Organization (WIPO or, in the Anglo-Saxon tradition, WIPO: World Intellectual Property Organization), an international organization which, as main objective is to promote the protection of intellectual property throughout the world through cooperation among states. From this organization came two important treaties of 1996 (amended since then in part): the first copyright law, the other on the Performances and Phonograms Treaty.
Finally, a further push is coming - albeit limited to countries outside the European Union - with some EU directives, which have attempted to provide for a uniform legal framework. Among the most important are: dir. No 91/250 of 4 May 1991 on the legal protection of computer programs, dir. No 92/100 of 19 November 1992 concernente il diritto di noleggio, il diritto di prestito e taluni diritti connessi al diritto d’autore in materia di proprietà intellettuale; dir. n. 93/98 del 29 ottobre 1993 concernente l’armonizzazione della durata di protezione del diritto d’autore e di alcuni diritti connessi; dir. n. 96/9/CE dell’11 marzo 1996 relativa alla tutela giuridica delle banche di dati; dir. n. 2004/48/CE del 29 aprile 2004 sul rispetto dei diritti di proprietà intellettuale.
Probabilmente, però, il passaggio più importante verso l’avvicinamento dei modelli giuridici si è avuto con la direttiva n. 2001/29/CE del 22 maggio 2001 sull’armonizzazione di taluni aspetti del diritto d’autore e dei related rights in the information society. This directive, in fact, has implemented the WIPO Treaties (the European Union having joined the same), as well as, previously, had made the United States - with the Digital Millennium Copyright Act of 1998 - and other countries outside 'European Union.
is clear, finally, that in the field of copyright, has created a unique phenomenon - not yet ended - the convergence of different national laws, international conventions standardized hours, now down in Community legislation.

2. Requirements for the Protection of works.

P. Greek - P. Vercellone, I diritti sulle opere dell’ingegno, in Tratt. dir. civ. di Vassalli, Torino, 1974; E. Santoro, Note introduttive sul fondamento costituzionale della protezione del diritto di autore, in Dir. autore, 1975; M. Fabiani, Il diritto d’autore, in Tratt. dir. priv. dir. da Rescigno, Torino, 1983; M. Ammendola, Diritto d’autore. Diritto materiale, in Dig. disc. priv., sez. civ., Torino, 1989; L.C. Ubertazzi, Commentario al Diritto della concorrenza, 3ª ed., Padova, 2005; V. M. De Sanctis, I soggetti del diritto d’autore, 2ª ed., Milano, 2005; L. Chimienti, Lineamenti del nuovo diritto d’autore, 7ª ed., Milano, 2006.
Legge 22 aprile 1941 n. 633; artt. 2575-2583 cc

addition to supranational law, copyright is governed, of course, by the rule of law (although the latter has undergone quite a few changes because of the actions of supranational legislation itself).
The main sources of copyright are the Civil Code (Articles 2575-2583) and the Law April 22, 1941, No 633, entitled "Protection of copyright and other rights related to its practice" (henceforth lda).
The Constitution, however, contains no reference to copyright, although we believe that it is usual to find protection in some provisions and, specifically: art. 2, the protection of human personality; art. 4, the material or spiritual progress of society, in art. 9, on promoting the development of culture and scientific research and technical art. 21, on freedom of expression, art. 33, on freedom of art and science, and, finally, albeit limited to the rights related to copyright in art. 35, which protects the work in all its forms and applications.
Classification, however, does not protect any work, but only those that meet certain conditions:
a) first, the work must have a creative nature (art. 1 lda). The creation of the work constituting an original purchase of the work, not being prescribed by Italian law, other formalities (art. 6 lda and 2576 cc). With the creation, therefore, the subject becomes the holder of property rights is both moral rights.
The LDA requires the author to submit to the Presidency of the Council of Ministers a copy or copies of the work (art. 105). Failure to comply with this requirement results in the impossibility for the author to exercise the rights of use. In contrast, under Article. 106 lda, the omission of the deposit without prejudice to the purchase and operation of other intellectual property rights.
is important to mention that for the purpose of creation, the LDA does not require any capacity. The subject, therefore, acquire the copyright, even if incapable of discernment.
b) the work must be created new. It was discussed whether the concept of innovation should be understood in a subjective or objective. This is an important respects, not without practical implications.
To understand the point, make an example. Imagine that the American singer-songwriter Tom writes a song, which, in some verses (or characters), is identical to another song, written years earlier by Caio, unknown Italian singer. The protection of copyright covers only the work created first? Or also protect cc.dd. chance encounters, that is those cases where an author, not knowing the work of others, create something very similar work, ie, new from a subjective point of view, but not from the objective?
It is, therefore, to understand what meaning should be given to the concept of 'creative character, "required by art. 1 lda
If you think to give preference to the creative effort of the author - if it can be shown that the same was not aware of another's work - must be completed for the relevance of the new agreement in the subjective sense. If, on the contrary, it considers the prevailing contribution made by the work culture or art, then it must be concluded that the concept of novelty to be understood in an objective sense.
c) there must be realization, manifestation and externalization of the work.
is not provided by the order, no protection for the work itself, which is not implemented in a durable medium or, where possible, as in the case of literary, orally communicated to third parties. This problem, of course, does not arise in the works that come into existence only with the establishment of a support: consider, for example, a painting. From
transposition in Corpus mechanicum be distinguished from the publication of the work. In the first case, moved the idea of \u200b\u200ba support in the second, it makes the work available to third parties.
should not confuse these two aspects, because, for the birth of the law, it is not necessary to publish the work. Although this view is not shared by all, the LDA seems to be very clear on this: it is evidenced by the art. 12, which the author recognizes "the exclusive right to publish the work." The terminology used indicates that the birth of copyright in the hands of the author before publication, and is indifferent to it.
No matter what the medium used to carry out the idea. Article. 1 lda, in fact, provides that the works are to be protected "whatever the mode or form of expression."
Generally, it works to distinguish between simple and works with composite structure: the first are those who use only one medium (eg, a literary work); the other hand, more resources (for example, work film).
The content provided is new, in the sense just explained, is not relevant. It is, in fact, even assuming a content of the work contrary to public policy and morality, contrary to the provisions on patents and trademarks.
d) to be protected by the LDA, the work must belong to the art or culture.
The work must fall into one of the categories mentioned in Article. 1: literature, music, visual arts, architecture, theater and film. Are also protected databases and software (computer programs defined by the LDA).
Article. 2 contains a list of protected works. They are:
a) literary, dramatic, scientific, educational, religious, whether written or oral. It protected the work of fantasy, so if you think the author deals with situations (think of a novel), the protection extends to them. A particular discipline, however, is expected in newspaper articles, which fall in cc.dd. fair use;
b) musical works, with or without words. The LDA also protects the variations and improvisations provided in a fixed support;
c) choreographic works and pantomimes. Even in this case it is required that is fixed in writing or otherwise;
d) sculpture, painting, drawing (provided he has the artistic features), etching, stage design. The lda, protecting its "similar figurative arts," avoid rigid definition, leaving the door open also to new forms of expression (think, for example, graffiti). It is protected by copyright even industrial design, provided that these «di per sé carattere creativo e valore artistico»;
e) i disegni e le opere dell’architettura. Si è detto precedentemente che la tutela prescinde dalla liceità dell’opera: quindi, il diritto d’autore coprirà anche i casi in cui vi sia violazione di una norma imperativa (si pensi al caso del progetto artistico-architettonico che violi un vincolo storico o ambientale);
f) le opere cinematografiche (sia mute, sia sonore). Tali sono solo le opere, per dir così, complete; quindi, non il montaggio, i dialoghi, la fotografia, e così via, ma solo il risultato dei singoli contributi confluiti in un’unica opera;
g) le opere fotografiche, anche se espresse con un procedimento analogo alla fotografia, salvo quanto previsto da gli artt. 87 e seguenti. La protezione di queste opere è stata riconosciuta solo nel 1979, a seguito dell’adeguamento della l.d.a. alla Convenzione di Berna;
h) i programmi per elaboratore (software), purché rappresentino il risultato di creazione intellettuale dell’autore. La l.d.a. tutela sia i cc.dd. programmi sorgente, ossia il linguaggio originario del programma, sia i cc.dd. programmi oggetto, ossia la “traduzione” del linguaggio del programma in bit o linguaggio macchina;
i) le banche di dati (o database), ossia le «raccolte di opere, dati o altri elementi indipendenti sistematicamente o metodicamente disposti ed individualmente accessible through electronic means or otherwise. " These collections are protected by the LDA in the only case in which the selection of the material included is the result of an intellectual and creative author. What is the object of protection, then, is the collection, classification, systematization of data and works. Of course, such protection shall not affect any rights subsisting in the works and information contained in the database.
Article. 4 lda also protects the "creative elaborations of the work itself." Within this category are very different works: among others, translations into other languages \u200b\u200bor dialects, the transformation from one form to another (For example, the film adaptation of a book), concessions and abstracts; adaptations (often those in the theater), the film remake, and so on to enumerate. Order to have protection, even in this case, however, need a creative contribution of the author and not the mere repetition of another's work.
A special case is the parody. This is a hypothesis which is created when the original work, whose content is usually "real" is played in comic form (as frequently happens in the film industry). The copyright protects parody, provided they do not adversely affect the honor or reputazione dell’autore dell’opera parodiata.

2.1. I soggetti del diritto d’autore.
Si considera autore dell’opera, ai sensi dell’art. 8 l.d.a. e dell’art. 15 della Convenzione di Berna, «chi è in essa indicato come tale, nelle forme d’uso, ovvero è annunciato come tale, nella recitazione, esecuzione, rappresentazione e radiodiffusione dell’opera stessa».
Come si è detto in precedenza, la pubblicazione non è requisito essenziale per far sorgere i diritti d’autore, essendo sufficiente la creazione dell’opera.
Conformemente a quest’impostazione, la l.d.a. si limita a prevedere una presunzione relativa di paternità. For example, if Tom is indicated on the cover of a book as the author, it is your responsibility to Gaius, who claims to be its true author, proof of authorship.
is permitted is the pseudonymous works, and the anonymous (Articles 8 and 9 lda).
The nickname (or name of art) can be used where it has acquired the importance of the name, according to the rule set also art. 9 cc
More complex is the hypothesis of the work published anonymously or with the use of so-called alias-mask, ie with a name that prevents back to the real author. In this case, it is not possible to know the identity of the author, the rights arising the use of the work will be awarded to those who represent, perform and publish the work itself.
The works protected by copyright may be the result of the contribution the creative one or more subjects.
We talk about work when the collective participation of the individual authors and individuals: think, for example, an encyclopedia. In this case, the coordinator and organizer of the work acquires the status of author (Article 7). The right of exploitation of the work under Article. 38 lda, it is for the publisher, unless otherwise agreed. The individual employees work, however, can be used separately its contribution, unless otherwise agreed: consider the case of the writer who publishes his first story in an anthology and, later, in a collection of his stories.
spoken, however, works in union, where the work was created "by the indistinguishable and inseparable contributions of several persons." In this case, the copyright belongs to all co-authors (art. 10 lda).
The peculiarity of the works in communion is the possibility, recognized leader in each co-author, to act individually to protect the moral rights. Similarly, the publication of starvation, as well as the modification or different use of the original work must be approved by all coauthors. Consider, for example, recognized the right to co-author of a song to oppose the use of the same as advertising jingles. Article. 10, paragraph 3, admits that, if the refusal of one or more co-authors are unjustified, the release or modification may be authorized by the court.
Regarding property rights, the LDA requires the undivided shares are to be considered of equal value. It is a rebuttable presumption: it is allowed, then, the contrary is proved, but whether there is agreement about the quotas will be established only by a written document. You
interessante osservare che la bipartizione in questione non è presente nella legge francese sul droit d’auteur, che rappresenta il modello più simile a quello italiano: in questo caso, infatti, l’art. 9 della legge francese, distingue tra oeuvres de collaboration (che racchiudono le opere composte ed in comunione), oeuvres collectives (che sono le raccolte attribuite ad un unico autore, nelle quali non è possibile identificare il contributo dei singoli autori) e oeuvres composites (che sono opere nuove, nelle quali sono inglobate opere preesistenti).
Esistono però alcune eccezioni alla regola secondo cui la creazione dell’opera è unico titolo originario dell’acquisto e, quindi, casi nei quali il original copyright holder is subject other than the actual creator.
Article. Lda 11 provides that the state government (including provincial and municipal) and non-profit organizations are holders of copyright in works created "under their name and their account and costs. You must, therefore, that fulfills these two conditions, because the purchase by the institutions referred to happen automatically.
Another exception is when the creation of a work by an employee. This consequence is expressly provided for in art. 12-bis and 12-b, relating respectively to create software and databanks data and the work of industrial design. Obviously, the employer will become the owner of the only rights over the work, since the moral right will remain in the hands of the worker (ie the creator).
occur for application of the rule, it is necessary that the employee creates the work in the performance of duties assigned to him. For example, if a programmer, working time and the conduct of its business activities, create a source program, the rights of exploitation will be the employer. Quite the contrary, if the programmer writes in his free time, a detective story, copyright (Capital and moral), are exclusively his. The same will happen then, if the employee creates the program source outside of office hours and beyond the tasks assigned to him.
The exception in question has its own justification. The legislature, through the economic return, is about providing an incentive to people (employers) that commit resources to the creation of new works.