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Trasparenza per le erogazioni pubbliche: alcune modifiche dal DL "crescita"


Il testo del Decreto Legge "crescita" approvato dal Consiglio dei Ministri, ma ad oggi non ancora pubblicato in Gazzetta Ufficiale, contiene modifiche alla disciplina sulla trasparenza delle erogazioni pubbliche. L'obbligo di informativa deve essere adempiuto, da parte degli enti non commerciali, mediante pubblicazione sul proprio sito internet o analoghi portali, entro il 30 giugno di ogni anno (e non più entro il 28 febbraio). Gli obblighi di informativa, sia a carico degli enti non commerciali che a carico delle imprese, che devono adempiere nella Nota integrativa, riguardano gli importi "effettivamente erogati" e, quindi, ai fini della rendicontazione, occorre applicare il criterio di cassa. I soggetti non tenuti alla redazione della Nota integrativa (imprenditori individuali, società di persone e micro imprese) assolvono all'obbligo mediante pubblicazione delle informazioni e degli importi, entro il 30 giugno di ogni anno, su propri siti internet o, in mancanza, sui portali digitali delle associazioni di categoria di appartenenza. Questa modalità di adempimento trova applicazione anche in relazione ai soggetti che redigono il bilancio in forma abbreviata. Rimane fermo, inoltre, il limite di 10.000 euro che esclude gli obblighi di pubblicazione.
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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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