2008

Monday, December 29, 2008

Turtles In A Home Made Pond

Ebook da leggere: "Gloomville" e "Natale sotto spirito"

Voglio segnalare la pubblicazione sulla Rete di due e-book molto interessanti, opere di bravi autori del sotterraneo italiano.

Il primo s'intitola Gloomville , e l'autore è Alfredo Mogavero . You can download the e-book from the site of the 'Cultural Association and Edizioni XII. Gloomville is certainly a long tale that will fascinate lovers of ' pulp-horror-splatter . The story takes place in Gloomville, a small town lost in Texas. The classic desolate hole where nothing ever happens. But one evening a couple of strangers come to town with sinister intentions, and the lives of the people will be completely changed. We open the doors of hell and madness, and a few will be able to see the dawn of a new day. Alfredo Mogavero has a precise style and a ruthless killer. Vivid, sharp writing e veloce, narrazione fluida e con un ritmo che prende il lettore. Una lettura da non perdere.

Il secondo e-book s'intitola Natale sotto spirito , e l'autore è Raffaele Serafini . È possibile scaricare il suo e-book dal sito dell' Associazione Culturale ed Edizioni XII , ma anche dal sito Ebook gratis , sito del circuito della Tela Nera . Natale sotto spirito è una raccolta di racconti, dove l'autore maltratta in modo ironico e grottesco il tema natalizio. Si fa beffa intelligente del presepe, di Babbo Natale, della bontà a tutti i costi, e di tutto lo sbiadito e stanco materiale che riempie in modo quasi pavloviano la nostra mente all'udire la parola "Natale". In bilico fra horror e racconto semplicemente crudo, Raffaele sa dosare bene belle trovate immaginative e ironia.

Link diretto a Gloomville e Natale sotto spirito : clicca qui .

Turtles In A Home Made Pond

Ebook da leggere: "Gloomville" e "Natale sotto spirito"

Saturday, December 6, 2008

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Risultati finali del NeroPremio XXXIII

Il NeroPremio premia oggi la sua XXXIII edizione.

Sotto potete infatti leggere la classifica dei primi 10 classificati in questa edizione. I vincitori saranno presto contattati dalla nostra Redazione in merito all'assegnazione dei premi, volumi editi dalla casa editrice XII , sponsor ufficiale del concorso.

Classifica finale dell'edizione 33 del NeroPremio

1- Selezione naturale di Antonio Lorenzo Falbo
2- La stazione del basta di Marco Muzzana
3- Afronteramachia di Vincenzo Comito
4- Rien ne va plus di Alfredo Mogavero
5- O' scemo di Daria Pozzi
6- Anche il decaffeinato di Raffaele Serafini
7- Mutazioni di Fabrizio Merolle
8- La foto del bambino che ride di Stefano Milighetti
8- La casa del grande fratello di Michele Nigro
10- Girls dressed in sheepskin Mary Galella

The best stories among those listed below will then subsequently collected in a ebook that will be distributed to our partner site Free eBook . net.

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Risultati finali del NeroPremio XXXIII

Monday, December 1, 2008

Aplication For Reconsideration Sample

Set for Pay TV: doubling of ' rate or end of a privilege? Sky rebels.

these days is going to be Anti-Crisis Plan launched by the Council of Ministers and one of these points is making particular sensation: it is the increase in VAT from 10% to 20% for Pay TV.
Most interested in the budget package, partly because the most affected, Sky is the most important provider of the service sat on payment, relying on more than 4.6 million viewers nationwide. With the approval of this maneuver, the Government will increase its revenue to 210 million euro.
But now we try to focus on the situation you are creating two points of view and not taking unnecessary positions.
On the one hand we have the largest undertakings in the field of satellite tv only the last year has employed five hundred Italians and that in a period of economic decline is seen doubling the value added tax. Certainly can not remain inert to the government's proposal when he came to a blow on their projects.
the other we have the government do not "double" rate, but simply withdraws the privilege granted to satellite tv in 1995, and confirmed in 1997 when Sky (2003) still had to take its first steps. The privilege of having a rate of 10% had never granted any country in Europe, and Italy all had been motivated by an incentive to the development of Pay TV, which just in 2009, the government feels the right to withdraw .
This puts us at a crossroads, situated natuaralmente in the human mind, and can be esplificato through two simple words: the conflict of interest.
Yes, the family soo Knight is the owner of Mediaset, which would not be afflicted by this proprosta law because it is not a Pay TV itself, I will try to be clearer. The proceeds of the digital channel Mediaset stem mainly from prepaid cards for watching sports channels, which are unaffected by minimante government decision, but certainly it will be affected only marginally since the rate will tax only a few pay channels and, as stated Berlusconi, then This will include a satellite channel that Mediaset has decided to enter the market. The state coffers will be increased mainly by Sky, which offers only satelittari pay per view channels.
Objectively I would say it is not entirely wrong to withdraw a privilege that was provided to Sky and other companies in the country do not have. Seeing the other point of view, a double taxation for channels sataellitari is not a ploy so wrong because we will try to tax a "luxury good" for a more fair and equitable redistribution of income. But I think everyone is a doubt with a bit of malice to think only minimante that this maneuver has been boosted by the Premier solamente per indebolire il colosso Sky come diretto concorrente di Mediaset, anche se da Berlusconi non viene definito come tale.
Credo che in un periodo di crisi lo scopo del Presidente del Consiglio non sia quello di aumentare la propria ricchezza ma quello di far confluire il paese in una condizione migliore e di stabilità.
La buona fede mi fa ben sperare.

Aplication For Reconsideration Sample

Set for Pay TV: doubling of ' rate or end of a privilege? Sky rebels.

Sunday, October 19, 2008

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La Royal Rumble is coming! USAM

La Tela Nera has created a new online literary initiative, open to all and free. The Royal Rumble is a mutation of the bad writing contest free n.6 Butcher, who has been active on the forum site is now considered a writing workshop ruthless.
The Royal Rumble is always held on the forum site, but have very different rules, and the brave writers who plan to attend open cruel scenes of weeks of hard work. But let the word to the creators of this challenging and exciting competition for fiction.

the site on the Black Cloth:

Lords, the Royal Rumble arrived.

I see many new faces among you. Well. The Royal Rumble will be pleased. Some of those I still bear the marks of the last edition. And I'm here again, even though they know what to expect. Folli. In reality they do not know.

Many of you have spoken Royal Rumble. And perhaps you've read a lot.
Forget everything you know. Forget everything you think you know.

The Royal Rumble is not a competition. The Royal Rumble is not a race.

The Royal Rumble is a ' experience.

The moment you decide to participate, will be a defining moment. It will be a time when you will be able to define, or he'll define you.
The Royal Rumble is not a comfortable place. The Royal Rumble is not a holiday village.
Here you sweat. Here caviamo blood. Here we are under pressure as never been before. Here we will write as never before. Here we will see what stuff you are done.

you temper with fire and water.
It will be a pleasure for us.

Sixteen of you will be allowed.
The first sixteen to enter the cage .
And once in the cage, there will be nothing for you. Only the cage. There is only one way out. Coming defeated.
Once inside the cage, the cage will be just for you.
The cage will be your sky. It will be your horizon. You will not see nothing but the cage. There will be only your story and that of your opponents. Nothing else.
If you are unable to give yourselves fully to the Royal Rumble, not revenue.
If you are not able to fight with the blank page, no longer enter. If you are afraid of not making it, gone.

But if you decide to enter, you can not step back.

Sixteen of you will enter the cage.
Otto di voi passeranno il turno.
Ma per compiacere la Royal Rumble e la sua fame, i due migliori perdenti verranno ripescati. Prolungando così il loro tormento.

Dieci di voi si sfideranno nel secondo turno.
Cinque lo passeranno. Uno verrà ripescato. E soffrirà ancora.

Sei di voi arriveranno al terzo turno. Tre lo passeranno.
Uno crederà di aver finito, ma verrà ributtato nella Gabbia.
Then the cage of four will compete for the Royal Rumble.

Only one will come down.
Just one.

Each time the boy will declare open the round with the delivery of the tracks, you write the story for seven days and seven days to read and comment on what others unlucky.
Each round lasts two weeks.

This means that for four shifts, eight weeks, two months, who will come to the end will have had nothing but the cage and the Royal Rumble. Will have his sky, his horizon, his life.

Are you still convinced we can do it? Do you still think you have the strength to get through?
Once inside the cage can only count on yourself. Nobody will help you. You will all be too busy trying to save yourself.

Some poor in spirit, I ask if there are prizes at stake. Sure. We'll reveal later.
But then you already understand that the greatest reward you can say "I survived the Royal Rumble."

If you think you still can do it, do your thing.

The cage is open.

The cage will be opened only once, tomorrow evening, from 20.00 to 22.00. If you want to be there and join the slaughter literary, close yourselves at home or in an internet cafe and do not take my eyes off the black cloth from the forum!

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La Royal Rumble is coming! USAM

Wednesday, October 8, 2008

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The financial collapse. Crisis apparent or real? The specific intent

Il periodo che stiamo attraversando non è certo dei migliori. Molti azzardano paragonare questi giorni che stiamo vivendo alle veri basi di una crisi simile a quella del ’29 ma tutto il mondo e i rappresentanti di ogni singolo paese sono ormai forti di una storia e di un’esperienza passata.

But what's really happening?
I will try in a few words to summarize the source of this widespread crisis and its performance, based on the explanation of Prof. Leon.
The widespread financial crisis is turning into a real economic crisis that could change the fate of the planet. We define the financial crisis to a lower growth rate of GDP, which was going a bit 'all over Europe, USA and China in recent years. A lower growth rate resulted in a slowdown but still growing. With the market crisis, which originated from American banks, resulted in a decrease of circulating money, so companies do not can no longer continue their trend of production since they can not invest more than they had thought about investing. In this scaling of investment by enterprises a continuation of a period of declining production, purchases and numerous redundancies. On the other hand, the families do not consume and do not put more cash in their movement, taking care to spend, trying to save as much as possible and keeping in their hands, therefore, more money available. Everything can be summed up in a slowing down of velocity of money, slowing production and slowing trade, I can summarize in one word: recession.
La crisi reale che stiamo vivendo è visibile in tutto il mondo con varia intensità. Certo il luogo d’origine della crollo è ben risaputo, ma l’Europa di certo non può assistere come spettatore passivo delle azioni americane. Il dollaro è lo strumento con cui vengono svolti tutti gli scambi internazionali e certamente un suo crollo avrebbe ripercussione su tutti i detentori della moneta verde. Questo per gli Stati Uniti ha un duplice aspetto : la forza americana deriva dalla moneta e pertanto nessun paese permetterebbe un crollo dell’economia statunitense poiché rivivrebbe tale crisi sulla propria pelle; d’altra parte la loro detenzione comporta un forte indebitamento estero negli Stati Uniti poiché la moneta è elsewhere, characteristic of the fragility of this system.
When all holders of dollars would decide not to rely on them more and started selling, the dollar would plummet and the consequences of such action could destroy the entire world economy. This conclusion is catastrophic, and only since the collapse of even the most remote American was connected the entire planet.
To avoid going further down there is need for cooperation, primarily by European countries which could use that time to impose their stability to the American.

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The financial collapse. Crisis apparent or real? The specific intent

Tuesday, October 7, 2008

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The cases governed by Legislative Decree no. 74/00 are characterized by the specific intent of the achievement of tax avoidance or undue tax refunds. For the purposes of the offense requires proof of the existence of the element psychologist in question and to no one in dolus re ipsa.
The element of specific intent, investing several criminal cases under the decree, is to take a unifying function of the same, in line with existing provisions in art. 4 516/82.Lo law is clear both from Article. 27 of the Constitution, which expresses the necessity of identity between offender and victim of the penalty, is the now-established need to make the existence of the offense to a agere fault or negligence, is the importance of the personality of the offender to determine the type and extent of the penalty. The specific intent in the criminal justice system therefore plays a role in Tax-assurance, especially against those who are affected by criminal proceedings, to which the court can not refrain from verify the effectiveness of evasive intent.

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The thresholds of criminality

the desire to limit the possibility of criminal prosecution is in turn linked to the prediction of thresholds of significance in the fact, through which expands the range of confidential administrative sanctions violations and the charges are limited to only those omissions or irregularities that lead to a significantly appreciable damage to the treasury, while avoiding overly stringent to finding solutions that would lead to sanction events poor social disvalue. 205/99
The law provided for two thresholds, which were greater than a certain percentage, the ratio of positive behaviors and concealed those stated, or at least an absolute value compared to the taxable unreported. To that extent the above-mentioned law, they added another, briefed the size of the tax evaded, to ensure that the quantitative threshold is exceeded, then the abstract relevant criminal conduct, is no longer sufficient to examine the elements of failure to mention easy to identify, but it becomes necessary for the determination of tax due through the complex calculations required by tax regulations. From the procedural point of view this will determine the need for the court to make use of advice and technical accounting expertise, which, in addition to encumber the process of the case, will make the criminal-tax expensive.

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The thresholds of criminality

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Offences relating to VAT and income of ipost

Law 516/82 (Handcuffs evaders) to test the material proved unable to cope adequately with the issues.
The doctrine has shown that the excessive number of criminal behavior, the broad and uncertain determination of the case on sanctions, the criminalization of violations purely formal, as a whole had decreased during the taxpayer is the perception of the negative value of the conduct constituting the offense, both the fear of sanction. The mini reform introduced by Law 154/91 was an attempt to resolve the most controversial aspects of the Law 516/82, by recasting much of the offenses and a decrease in those related to accounting violations, also however, was unable to obtain results of particular importance. Law 516/82 of inflation had led to criminal proceedings before the court, which was clear in many cases fall in prescription. This led to the need for radical reform of the matter, made in the enabling act of 1996, C1850, with whom he was giving the government the mandate to decriminalize minor offenses. Art. 6 c), was in fact given to the substitution of the penalties provided by law 516/82 administrative sanctions, but excluding crimes of tax evasion under Article. 4 of the Act. The government later (December 1997), to avoid the draft reform limitasse a ridurre la fattispecie penali contemplate dalla legge 516/82 senza apportare un miglioramento all’azione di regressione e prevenzione dell’evasione, presentò al Senato il disegno di legge delega n. 2979 concernente la riforma dei reati in materia d’imposte dirette e sul valore aggiunto.
Il pletorico complesso di fattispecie criminose aveva determinato un’eccessiva proliferazione dei procedimenti penal-tributari, costringendo il legislatore a comminare per la maggior parte delle ipotesi pene particolarmente lievi, inidonee a costituire un valido deterrente per l’evasione, con ciò causando una sostanziale svalutazione dell’illecito tributario. Un sistema, inoltre, in cui l’attenzione fosse concentrata sulla dichiarazione annuale, momento nel quale si concretizza in capo al contribuente il presupposto obiettivo e definitivo dell’obbligazione e dell’evasione d’imposta, e nel quale l’introduzione di soglie di punibilità consentisse di limitare l’intervento penale ai soli illeciti economicamente significativi per deflazionare il numero dei procedimenti penali. In occasione del riesame (3 marzo 1999) presso il Senato del disegno di legge delega sulla depenalizzazione dei reati minori, furono a questi apportati alcuni emendamenti, con cui il titolo del disegno di legge divenne “Delega al Governo per la depenalizzazione dei reati minori e modifiche al sistema penale”, e s’introdusse l’art. 9, rubricato “Reati in materia d’imposte sui redditi e sul valore aggiunto”, nel quale si delegò il Governo ad emanare entro 8 mesi un decreto legislativo recante la disciplina dei nuovi reati tributari. L’articolo summenzionato riproponeva in sostanza i principi del precedente disegno di legge delega n. 2979, prevedendo inoltre l’introduzione di una normativa diretta a disciplinare i rapporti tra sistema penale e quello sanzionatorio amministrativo col quale s’intendeva escludere, in caso di convergenza sul medesimo fatto di norme repressive eterogenee, il cumulo tra le misure punitive dell’uno e dell’altro genus (principio di specialità).

La filosofia
The new system implemented with the enabling act June 25, 1999, No 205 causes a complete reversal of the one outlined by the law 516/82 and successive modifications, taking a strategic goal of limiting the prosecution directly related to just the facts, both objective and subjective point of view, the lesion of interest tax renouncing the criminalization of violations purely formal and preparatory. The historical conception
cd thus stipulates that the tax offense is consumed when the taxpayer fails to fulfill the obligation of contribution, an event for its actual harmfulness (relevance or fraudulent) deserves the penalty. Any infringements relative agli atti preparatori o preliminari a quest’epilogo, non avendo rilevanza penale, potranno pertanto essere assoggettate soltanto a sanzione amministrativa, semprechè l’ordinamento non punisca il tentativo (a questo proposito l’art. 6 D.Lgs. 74/00, espressamente esclude la punibilità a titolo di tentativo dei delitti previsti agli artt. 2, 3 e 4). La legge n. 80 del 2003 ha espressamente previsto che la sanzione fiscale penale andrà applicata “solo nei casi di frode e di effettivo e rilevante danno per l’erario”. Con il nuovo sistema si porterà lo strumento repressivo criminale a casi estremi in cui si evidenzino sia un palese intento di frodare il fisco, sia l’effetto di damage of a thickness that will be assigned a role as a last resort, on the assumption that minors would be sufficient to conduct the repressive system of administrative penalties. The choice to anchor the offense the penalty interest has led the legislator to focus on the annual statement for income tax and value added consumer what time of the offense for which the tax violations "preparation" as the edited records in accounting fees, the irregular bookkeeping, are irrelevant if the former criminal.
not therefore have more offense than avoiding danger to drink early and achievable during the year, but crimes relating to the annual statement, the final moment of the relationship between the regular tax authorities and taxpayers. The central role played by the annual statement is also apparent from a reading of Article. 1, paragraph 1, letter f) of the Ordinance, which specifies that the tax evaded, referred to by the following Articles. 3 and 4, is the difference between the amount due in the abstract and as indicated in the statement, net of the amount paid by the taxpayer or by third parties as advance payments, withholding, etc. ...
It follows that the person who submits a true statement, but fails in whole or in part payment of the levy could not essere perseguito penalmente.

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Precautionary measures

La riforma non ha risparmiato la disciplina delle misure cautelari; l’ufficio con l’ente impositore date le valutazioni tratte dall’atto di irrogazione della sanzione o dal processo verbale di constatazione e dopo notifica, se ha timore di perdere la garanzia del proprio credito, con istanza motivata, può chiedere al presidente della commissione tributaria provinciale:

- L’iscrizione di mortgage on property of the offender and the parties responsible in solid

- The authorization to proceed by a bailiff

- The attachment their property

Precautionary measures are:

For profiles subjective requests from the office or by the holders of the power of finding
For the temporal profiles, requests after the notification of acts of dispute, the decision to impose the penalty, the minutes of observation (actual verification of the violation)
For a competent judicial body, of the Chairman of the Provincial Tax Commission within whose jurisdiction the headquarters of the 'office or entity prosecuting
For the purpose of the request, requests the registration of mortgages on property of the offender and the parties responsible jointly and the authorization to proceed by a bailiff.

The application in the first place must be justified and shall indicate:

- The basis on which we proceed

- The amount for which you requires precautionary measure

- The reason that casts doubt on the credit guarantee

- The specific precautionary measure

- L’individuazione dei beni per i quali si intende procedere

Le misure cautelari vengono applicate anche sui beni o sull’azienda dei soggetti obbligati in solido se richiesto dall’ufficio; i valori dei beni non debbono superare l’importo dovuto per il pagamento della sanzione. Solo nei casi di eccezionale urgenza o pericolo nel ritardo il presidente provvede con decreto motivato e comunque reclamabile entro trenta giorni al collegio.
Quando non ricorrono i casi di eccezionale urgenza o gravità il presidente fissa la trattazione dell’istanza per la prima camera di consiglio utile, disponendo che ne sia data comunicazione alle parti almeno ten days before.
Interested parties can provide assurance through deposit or bank guarantee or insurance to avoid the enforcement of precautionary measures, so that the court before which the proceeding can not adopt or take in the mortgage and partially attachment. If within one hundred days is not notified of the dispute or act of imposition of sanctions, protective measure loses its effectiveness (refers to the requests made solely on the basis of the notification), in which case the President of the Provincial Tax Commission or the presiding judge provide for the cancellation.
expressly provided by law is the case of revocation of provisional measures, the Legislative Decree 472/97 provides that if upon notification of the offender or by the parties are jointly and severally liable deductions defense office must provide the notice of imposition within one hundred days, or risk losing effectiveness of protective measures. The termination of the effectiveness of protective measures is a result of a ruling favorable to the taxpayer, that is, if it is issued a ruling that upholds the claim or demand, where the court considers unreasonable or unlawful motivation adopted, the decision in these terms leads to the cancellation of the mortgage. If the sentence is only partially supports the courts will reduce proportionately the amount dell’iscrizione o del sequestro. Se la sentenza è pronunciata dalla Corte di Cassazione a tal riguardo provvederà il giudice la cui sentenza è stata impugnata con giudizio di cassazione.
Vi è la possibilità di una sospensione dei rimborsi quando l’autore della violazione vanta un credito nei confronti dell’amministrazione finanziaria, la sospensione opera nei limiti della somma risultante dall’atto di contestazione, si ricorda che per gli uffici questo è un atto facoltativo.
Una volta che il provvedimento è definitivo l’ufficio o l’ente competente per il rimborso pronuncia la compensazione del debito, stabilendo il totale o parziale accoglimento del provvedimento dell’ente accertatore. Both the compensation that the suspension shall be notified by the offender and the persons jointly and severally liable, they can always challenge the act before the Tax Commission.

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Precautionary measures

- L’iscrizione di mortgage on property of the offender and the parties responsible in solid

- The authorization to proceed by a bailiff

- The attachment their property

Precautionary measures are:

For profiles subjective requests from the office or by the holders of the power of finding
For the temporal profiles, requests after the notification of acts of dispute, the decision to impose the penalty, the minutes of observation (actual verification of the violation)
For a competent judicial body, of the Chairman of the Provincial Tax Commission within whose jurisdiction the headquarters of the 'office or entity prosecuting
For the purpose of the request, requests the registration of mortgages on property of the offender and the parties responsible jointly and the authorization to proceed by a bailiff.

The application in the first place must be justified and shall indicate:

- The basis on which we proceed

- The amount for which you requires precautionary measure

- The reason that casts doubt on the credit guarantee

- The specific precautionary measure

- L’individuazione dei beni per i quali si intende procedere

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judicial protection, administrative protection and enforcement of sanctions

The legislation governing the imposition of a penalty in relation to a person who commits a violation of the subject as well as the ability to defend itself and respond, this is necessary in a punitive system and complex as the reform of non-criminal tax penalties.
The appeal against the decision before the tax commission is feasible within sixty days of the decision, be appealed against all acts of imposition, and then to the objection, and entry to impose contextual role for delayed or omitted payments. The administrative appeal or action before the judicial authority is also allowed within sixty days, the subject matter of the act can also take advantage of the ordinary courts while avoiding the administrative appeal.
Competition of administrative and judicial review can occur in the presence of a multiplicity of parties entitled to appeals of the ruling.
the penalties during the proceedings is una novità introdotta sulle sanzioni tributarie non penali, il d.lgs 472/97 ha previsto una riscossione frazionata della sanzione irrogata, anche quando non è prevista la riscossione frazionata del tributo cui la violazione si riferisce, si procederà infatti alla riscossione a titolo provvisorio (due terzi dopo la sentenza della commissione provinciale che respinge il ricorso, per l’ammontare che risulta dalla sentenza di primo grado, per l’ammontare residuo determinato dalla sentenza della commissione tributaria regionale).
La sospensione dell’esecuzione delle sanzioni è compito delle commissioni tributarie regionali, questo a garanzia del contribuente. La sospensione deve essere concessa quando viene prestata adeguata garanzia anche a mezzo di fideiussione bancaria e assicurativa. Nel caso in cui non sussista la giurisdizione delle commissioni tributarie ed è stato proposto ricorso amministrativo vale ancora il principio della riscossione frazionata e quindi la riscossa provvisoria della sanzione per metà dell’ammontare dopo la decisione dell’organo al quale è stato proposto il ricorso. Se si ricorre all’autorità giudiziaria contro il provvedimento dell’organo amministrativo l’autorità può disporre la sospensione quando dall’esecuzione del provvedimento può derivare un danno grave o irreparabile; in caso di idonea garanzia è invece obbligata, a disporre la sospensione.
L’azione iniziata davanti all’autorità ordinary judicial means that the fine is levied in whole or for its remaining amount after the decision at first instance, unless otherwise determined by the court. If the dispute results in a sum greater than that paid due to the office will refund the difference within ninety days.
And finally, the fractional recovery in the course of proceedings for the penalties for the charges, if any, means that the sanctions are executed only if the measure imposed becomes final.

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judicial protection, administrative protection and enforcement of sanctions