Obblighi di registrazione ai sensi della StRefG 2015/16
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Home > Law > Laws of specific jurisdictions > Taxation and duties law > Obblighi di registrazione ai sensi della StRefG 2015/16
Obblighi di registrazione ai sensi della StRefG 2015/16

Obblighi di registrazione ai sensi della StRefG 2015/16


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About the Book

L'obbligo di registrazione individuale, di emissione di ricevute e di utilizzo di registratori di cassa, entrato in vigore il 1° gennaio 2016, nonché la sicurezza dei registratori di cassa (dal 1° gennaio 2017) non solo dovrebbero contribuire in modo significativo alla lotta contro le frodi, ma anche ridurre di quasi un terzo (!) il divario IVA in Austria. In questo libro vengono discussi in modo approfondito sia i retroscena dell'attuazione di queste misure sia il contenuto delle disposizioni. Di particolare interesse sono le dichiarazioni della Corte costituzionale austriaca nell'ambito della verifica di adeguatezza e l'analisi delle sanzioni effettivamente previste in caso di mancato rispetto delle novità introdotte. Un confronto esemplificativo con la Repubblica Slovacca illustra quali misure di lotta alla frode vengono attuate in altri Stati membri dell'UE. Soluzioni a misura di cliente, come un registratore di cassa virtuale gratuito o acquisti di prova da parte dell'amministrazione finanziaria invece dell'obbligo di portare con sé la ricevuta, sono solo alcune delle interessanti alternative al concetto austriaco.


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Product Details
  • ISBN-13: 9786208492120
  • Publisher: Edizioni Sapienza
  • Publisher Imprint: Edizioni Sapienza
  • Height: 229 mm
  • No of Pages: 112
  • Returnable: N
  • Weight: 213 gr
  • ISBN-10: 6208492122
  • Publisher Date: 29 Aug 2025
  • Binding: Paperback
  • Language: Italian
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 152 mm


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Obblighi di registrazione ai sensi della StRefG 2015/16
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