E ' set for March 31, 2011 the deadline for submission of the EAS model for sports associations and other bodies of the so-called "third sector", held on disclosure of all transactions during the year 2010 and according to the distinct nature
a) squisintamente institutional
b) related to the institutional (eg sponsorship, advertising, television and audiovisual rights of recovery, etc.).
Please note that submitting the above model is essential requirements for the maintenance of tax benefits provided for by Law No. 398/91 concerning:
a) squisintamente institutional
b) related to the institutional (eg sponsorship, advertising, television and audiovisual rights of recovery, etc.).
Please note that submitting the above model is essential requirements for the maintenance of tax benefits provided for by Law No. 398/91 concerning:
- VAT
- Direct taxes (IRES);
- IRAP
The above transactions are subject to the above taxation, to refer to those activities related to institutional, but with a commercial (which I do not have to be more prevalent than institutional activity, or risk losing the "status" of non-commercial entity ").
News from the recent" Decree Milleproroghe "
a) any institution established until 31/01/2011, the sending of the Model EAS should be made no later than 31/03/2011 (the 60 days expire before March 31, 2011);
b) for entities created after 01/31/2011: within 60 days from the date of incorporation (the 60 days expire
available after March 31, 2011, in fact).
News from the recent" Decree Milleproroghe "
a) any institution established until 31/01/2011, the sending of the Model EAS should be made no later than 31/03/2011 (the 60 days expire before March 31, 2011);
b) for entities created after 01/31/2011: within 60 days from the date of incorporation (the 60 days expire
available after March 31, 2011, in fact).
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