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SPLIT PAYMENT - PRONTI GLI ELENCHI 2019


Sono disponibili, nella sezione dedicata del sito del Dipartimento delle Finanze del Ministero dell'economia e delle finanze, gli elenchi per l'anno 2019 dei soggetti tenuti all'applicazione del meccanismo della scissione dei pagamenti (c.d. "Split payment"), pubblicati ai sensi del D.M. 9 gennaio 2018. Si tratta degli elenchi - aggiornati alla data dell'8 novembre 2018 - dei seguenti sei soggetti: società controllate di fatto dalla Presidenza del Consiglio dei Ministri e dai Ministeri (art. 2359, comma 1, n. 2 c.c.); enti o società controllate dalle Amministrazioni Centrali; enti o società controllate dalle Amministrazioni Locali; enti o società controllate dagli Enti Nazionali di Previdenza e Assistenza; enti, fondazioni o società partecipate per una percentuale complessiva del capitale non inferiore al 70% dalle Amministrazioni pubbliche; g) società quotate inserite nell'indice FTSE MIB della Borsa italiana. Tra gli elenchi non è pubblicato quello delle Amministrazioni pubbliche, come definite dall'articolo 1, comma 2, della legge 31 dicembre 2009, n. 196, comunque tenute all'applicazione del meccanismo della scissione dei pagamenti (articolo 17-ter, comma 1, del D.P.R. 26 ottobre 1972, n. 633); per le quali occorre fare riferimento all'elenco pubblicato sul sito dell'Indice delle Pubbliche Amministrazioni. Per scaricare il testo degli elenchi clicca qui. Per accedere al sito dell'Indice delle Pubbliche Amministrazioni clicca qui. Fonte: https://www.tuttocamere.it
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Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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