Reverse Charge nell'Iva comunitaria

Oggetto della tesi è il reverse charge, ovvero inversione contabile, che rappresenta un particolare metodo impositivo dell’Iva, derogatorio rispetto a quello tipico ed ordinariamente applicabile. L’imposta sul valore aggiunto è un’imposta plurifase, non cumulativa, basata sulle figure della rivalsa e della detrazione, attraverso la cui combinazione viene garantita la neutralità tipica di tale tributo, affinché l’onere conclusivamente sopportato dal consumatore finale non venga condizionato dal numero degli stadi di lavorazione di cui consta un eventuale ciclo produttivo. Il reverse charge deroga al citato meccanismo impositivo in quanto, nelle operazioni in cui tale sistema trova applicazione, il fornitore o il prestatore non addebitano alcuna imposta in via di rivalsa al cessionario o al committente, ed il debito Iva generato dall’operazione da loro posta in essere viene assolto direttamente, e contrariamente a quanto dovrebbe accadere, dal cessionario o dal committente. La tesi offre sostanzialmente una riflessione ampia e generalizzata di tale particolare metodo impositivo, al fine di individuarne i tratti caratteristici, e verificare come detto metodo impositivo, comunque derogatorio, si ponga nell’ambito del sistema ordinario dell’Iva, e quale incidenza abbia rispetto alla finalità ultima e peculiare del tributo, ossia la tassazione del consumo finale, mediante un sistema impositivo che risulti neutrale per gli operatori commerciali, e quindi per i soggetti passivi d’imposta.

Fraude Carrossel: Métodos de Combate

Mestrado em Fiscalidade

Käänteinen arvonlisäverotus rakennustoimialan näkökulmasta

Tutkielman tavoitteena on selvittää käänteisen arvonlisäverotuksen mahdollisen käyttöönoton vaikutuksia suomalaisille rakennusyrityksille. Käänteinen arvonlisäverotus liittyy rakennusalalla ilmenevän harmaan talouden hillitsemiseen. Vastaavanlainen menettely on käytössä muutamissa Euroopan maissa, joista verrokkimaaksi työhön valikoitui Ruotsi. Tutkielmassa on käyty läpi talousrikollisuutta rakennusalalla, rakennusalan erityispiirteitä, Suomen ja Ruotsin arvonlisäverojärjestelmiä sekä käännetyn menettelyn käytöstä saatuja kokemuksia. Lisäksi haluttiin selvittää ruotsalaisten tekemiä lainsäädännöllisiä valintoja sekä niiden vaikutuksia. Tutkielman empiirinen aineisto kerättiin haastatteluin sekä Suomesta että Ruotsista. Tutkimuksen tuloksena voidaan sanoa, että menettely aiheuttaa yrityksille ylimääräistä hallinnollista taakkaa, mutta siitä huolimatta sen käyttöönottoon on suhtauduttu Ruotsissa melko positiivisesti. Tutkimuksessa havaittiin myös, että yksityiskohdilla ja säännöksillä on huomattavan suuri merkitys käännetyn menettelyn yrityksille aiheuttamaan kuormitukseen.

Arvonlisäveropetokset ja niiden ehkäiseminen

Tämän tutkielman tavoitteena on tutkia suomalaisen liiketoimintaa harjoittavan yrityksen mahdolliset väärinkäyttötilanteet liittyen arvonlisäverovelvollisuuteen sekä mahdolliset ratkaisut, joilla arvonlisäveroväärinkäytöksiä voidaan hallita. Mahdollisia vaarinkatostapoja ovat muun muassa: vääränsisältöiset ilmoitukset, perusteettomat ostotositteet, perusteettoman arvonlisäveropalautuksen hakeminen, toimiminen verovalvonnan ulkopuolella, veron maksamatta jättäminen, verokantojen väärentäminen, ketjupetos, karusellipetos, marginaaliverokeinottelu ja toisen yhtiön alv-tunnisteen käyttö. Torjunta- tai hallintakeinoja ovat muun muassa: käännetty verovelvollisuus, verotili, kansainvälinen tietojenvaihto, yhteisvastuu, verovalvonnan tehostaminen ja ajantasaistaminen, rekisteröitymisien tarkistaminen ja lopullinen verojärjestelmä.

Rakennusalan käännetty arvonlisäverovelvollisuus Suomessa - arviointi ensi hetkien kokemusten perusteella

Tutkielman tavoitteena on selvittää ja arvioida rakennusalan käännettyä arvonlisäverotusta koskevan säännöksen onnistuneisuutta ja toimivuutta siirtymävaiheen ja ensi hetkien kokemuksien perusteella. Empiirisenä aineistona käytetään Verohallinnon neuvontapuhelimeen esitettyjä kysymyksiä. Tutkielmassa käydään läpi yritysten hallinnollista taakkaa ja sen muodostumista sekä tutkitaan veronmaksumyönteisyyttä ja siihen vaikuttavia tekijöitä. Tutkielmassa esitetään rakennusteollisuus toimialana ja kerrotaan erilaisista harmaan talouden muodoista ja keinoista torjua niitä. Lopuksi rakennusalan käännettyä arvonlisäveroa tutkitaan peilaamalla sen vaikutuksia yritysten hallinnolliseen taakkaan, veronmaksumyönteisyyteen sekä arvioimalla sen tehokkuutta harmaan talouden torjunnassa ja vaikutuksia verokertymään. Rakennusala on erittäin ongelmallinen harmaan talouden suhteen. Uusimpana keinona rakennusalalla harmaan talouden torjunnassa on otettu käyttöön rakennusalan käännetty arvonlisäverovelvollisuus. Säännös lisännee verokertymää ja ehkäisee tehokkaasti sellaista veronkiertoa, jossa ostaja vähentää arvonlisäveron, jonka myyjä jättää maksamatta valtiolle. Säännös saattaa lisätä myös alan veronmaksumyönteisyyttä, jos tulkinnallisia ongelmia pystytään esimerkiksi ohjeistuksen avulla vähentämään tehokkaasti. Säännös lisää yritysten hallinnollista taakka ja lisäkuormitus korostuu etenkin pk-yritysten taloushallinnossa. Useat rajanvedot eri tilanteisiin niin rakentamispalvelun määrittämisen kuin niin sanotun ostajan statuksen suhteen ovat toistaiseksi hyvin tulkinnallisia ja vaikeita ratkaista. Jos Verohallinto onnistuu ohjeistuksensa tai muiden toimiensa avulla vähentämään säännöksen aiheuttamia tulkinnallisia ongelmia, voidaan säännöksen ajatella olevan kokonaisuudessaan suhteellisen onnistunut ja toimiva sekä toteuttavan niitä tavoitteita, joita siltä odotettiinkin, eli kasvattavan verokertymää ja ehkäisevän tietynlaista harmaata taloutta.

Il diritto alla detrazione e le frodi Iva

Il presente lavoro parte dalla constatazione che l’Imposta sul valore aggiunto è stata introdotta con lo scopo specifico di tassare il consumo in modo uniforme a livello europeo. La globalizzazione dell’economia con l’abolizione delle frontiere ha tuttavia favorito la nascita non solo di un mercato unico europeo, ma anche di “un mercato unico delle frodi”. L’esistenza di abusi e frodi in ambito Iva risulta doppiamente dannosa per l’Unione europea: tali condotte incidono quantitativamente sull'ammontare delle risorse proprie dell’Unione e sulle entrate fiscali dei singoli Stati membri nonché violano il principio di concorrenza e producono distorsioni nel mercato unico. È in questo contesto che intervengono i giudici nazionali e la Corte di Giustizia, al fine di porre un freno a tali fenomeni patologici. Quest’ultima, chiamata a far rispettare il diritto comunitario, ha sviluppato una misura antifrode e antiabuso consistente nel diniego del diritto alla detrazione qualora lo stesso venga invocato dal soggetto passivo abusivamente o fraudolentemente. Vedremo però che il problema non può essere facilmente ridotto a formule operative: al di là dello schema, fin troppo scontato, dell’operatore apertamente disonesto e degli operatori con esso dichiaratamente correi, rimane il territorio grigio dei soggetti coinvolti, qualche volta inconsapevolmente qualche volta consapevolmente, ma senza concreta partecipazione nella frode da altri orchestrata. Permane a questo punto la domanda se sia coerente - in un sistema impositivo che privilegia i profili oggettivi, prescindendo, salvo gli aspetti sanzionatori, da quelli soggettivi- negare il diritto alla detrazione Iva per asserita consapevolezza di comportamenti fraudolenti altrui o se non vi siano regole più adatte al fine di porre un freno alle frodi e dunque più conformi al principio di proporzionalità.

Mutation of conserved negatively charged residues in the S2 and S3 transmembrane segments of a mammalian K+ channel selectively modulates channel gating.

Voltage-gated channel proteins sense a change in the transmembrane electric field and respond with a conformational change that allows ions to diffuse across the pore-forming structure. Site-specific mutagenesis combined with electrophysiological analysis of expressed mutants in amphibian oocytes has previously established the S4 transmembrane segment as an element of the voltage sensor. Here, we show that mutations of conserved negatively charged residues in S2 and S3 of a brain K+ channel, thought of as countercharges for the positively charged residues in S4, selectively modulate channel gating without modifying the permeation properties. Mutations of Glu235 in S2 that neutralize or reverse charge increase the probability of channel opening and the apparent gating valence. In contrast, replacements of Glu272 by Arg or Thr268 by Asp in S3 decrease the open probability and the apparent gating valence. Residue Glu225 in S2 tolerated replacement only by acidic residues, whereas Asp258 in S3 was intolerant to any attempted change. These results imply that S2 and S3 are unlikely to be involved in channel lining, yet, together with S4, may be additional components of the voltage-sensing structure.

Effect of headgroup size, charge, and solvent structure on polymer−micelle interactions, studied by molecular dynamics simulations

We performed atomistic molecular dynamics simulations of anionic and cationic micelles in the presence of poly(ethylene oxide) (PEO) to understand why nonionic water-soluble polymers such as PEO interact strongly with anionic micelles but only weakly with cationic micelles. Our micelles include sodium n-dodecyl sulfate (SDS), n-dodecyl trimethylammonium chloride (DTAC), n-dodecyl ammonium chloride (DAC), and micelles in which we artificially reverse the sign of partial charges in SDS and DTAC. We observe that the polymer interacts hydrophobically with anionic SDS but only weakly with cationic DTAC and DAC, in agreement with experiment. However, the polymer also interacts with the artificial anionic DTAC but fails to interact hydrophobically with the artificial cationic SDS, illustrating that large headgroup size does not explain the weak polymer interaction with cationic micelles. In addition, we observe through simulation that this preference for interaction with anionic micelles still exists in a dipolar "dumbbell" solvent, indicating that water structure and hydrogen bonding alone cannot explain this preferential interaction. Our simulations suggest that direct electrostatic interactions between the micelle and polymer explain the preference for interaction with anionic micelles, even though the polymer overall carries no net charge. This is possible given the asymmetric distribution of negative charges on smaller atoms and positive charges oil larger units in the polymer chain.

Hopping-tunneling model to describe electric charge injection at metal/organic semiconductor heterojunctions

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Reverse logistics systems for waste generated throughout vehicles life-cycle

Waste produced during the service life of automobiles has received much less attention than end-of-life vehicles themselves. In this paper, we deal with the set up of a reverse logistics system for the collection and treatment of use-phase residues. First, the type of waste arising during vehicles? service life is characterized. Data were collected in collaboration with SIGRAUTO, the product stewardship organization in charge of vehicles? recovery in Spain. Next, three organizational models are proposed. The three alternatives are benchmarked and assessed from a double organizational and operational perspective for the particular case of the Madrid region in Spain

Selective pressure of a quinoxaline nonnucleoside inhibitor of human immunodeficiency virus type 1 (HIV-1) reverse transcriptase (RT) on HIV-1 replication results in the emergence of nucleoside RT-inhibitor-specific (RT Leu-74-->Val or Ile and Val-75-->Leu or Ile) HIV-1 mutants.

The quinoxaline nonnucleoside RT inhibitor (NNRTI) (S)-4-isopropoxycarbonyl-6-methoxy-3-(methylthiomethyl)-3,4- dihydroquinoxaline-2(1H)-thione (HBY 097) was used to select for drug-resistant HIV-1 variants in vitro. The viruses first developed mutations affecting the NNRTI-binding pocket, and five of six strains displayed the RT G190-->E substitution, which is characteristic for HIV-1 resistance against quinoxalines. In one variant, a new mutant (G190-->Q) most likely evolved from preexisting G190-->E mutants. The negative charge introduced by the G190-->E substitution was maintained at that site of the pocket by simultaneous selection for V179-->D together with G190-->Q. After continued exposure to the drug, mutations at positions so far known to be specific for resistance against nucleoside RT inhibitors (NRTIs) (L74-->V/I and V75-->L/I) were consistently detected in all cultures. The inhibitory activities of the cellular conversion product of 2',3'-dideoxyinosine (ddI, didanosine), 2',3'-dideoxyadenosine (ddA) and of 2',3'-didehydro-3'-deoxythymidine (d4T, stavudine) against these late-passage viruses were shown to be enhanced with the L74-->V/I RT mutant virus as compared with the wild-type (wt) HIV-1MN isolate. Clonal analysis proved linkage of the codon 74 and codon 75 mutations to the NNRTI-specific mutations in all RT gene fragments. The nonnucleoside- and nucleoside-resistance mutation sites are separated by approximately 35 A. We propose that the two sites "communicate" through the template-primer which is situated in the DNA-binding cleft between these two sites. Quinoxalines cause high selective pressure on HIV-1 replication in vitro; however, the implication of these findings for the treatment of HIV-1 infection has yet to be determined.

Mechanisms of chromium deposition and dissolution under direct and pulse reverse plating conditions

Baths containing sulphuric acid as catalyst and others with selected secondary catalysts (methane sulphonic acid - MSA, SeO2, a KBrO3/KIO3 mixture, indium, uranium and commercial high speed catalysts (HEEF-25 and HEEF-405)) were studied. The secondary catalysts influenced CCE, brightness and cracking. Chromium deposition mechanisms were studied in Part II using potentiostatic and potentiodynamic electroanalytical techniques under stationary and hydrodynamic conditions. Sulphuric acid as a primary catalyst and MSA, HEEF-25, HEEF-405 and sulphosalycilic acid as co-catalysts were explored for different rotation, speeds and scan rates. Maximum current was resolved into diffusion and kinetically limited components, and a contribution towards understanding the electrochemical mechanism is proposed. Reaction kinetics were further studied for H2SO4, MSA and methane disulphonic acid catalysed systems and their influence on reaction mechanisms elaborated. Charge transfer coefficient and electrochemical reaction rate orders for the first stage of the electrodeposition process were determined. A contribution was made toward understanding of H2SO4 and MSA influence on the evolution rate of hydrogen. Anodic dissolution of chromium in the chromic acid solution was studied with a number of techniques. An electrochemical dissolution mechanism is proposed, based on the results of rotating gold ring disc experiments and scanning electron microscopy. Finally, significant increases in chromium electrodeposition rates under non-stationary conditions (PRC mode) were studied and a deposition mechanisms is elaborated based on experimental data and theoretical considerations.

Culturable Bacterial Diversity From A Feed Water Of A Reverse Osmosis System, Evaluation Of Biofilm Formation And Biocontrol Using Phages.

Biofilm formation on reverse osmosis (RO) systems represents a drawback in the application of this technology by different industries, including oil refineries. In RO systems the feed water maybe a source of microbial contamination and thus contributes for the formation of biofilm and consequent biofouling. In this study the planktonic culturable bacterial community was characterized from a feed water of a RO system and their capacities were evaluated to form biofilm in vitro. Bacterial motility and biofilm control were also analysed using phages. As results, diverse Protobacteria, Actinobacteria and Bacteroidetes were identified. Alphaproteobacteria was the predominant group and Brevundimonas, Pseudomonas and Mycobacterium the most abundant genera. Among the 30 isolates, 11 showed at least one type of motility and 11 were classified as good biofilm formers. Additionally, the influence of non-specific bacteriophage in the bacterial biofilms formed in vitro was investigated by action of phages enzymes or phage infection. The vB_AspP-UFV1 (Podoviridae) interfered in biofilm formation of most tested bacteria and may represent a good alternative in biofilm control. These findings provide important information about the bacterial community from the feed water of a RO system that may be used for the development of strategies for biofilm prevention and control in such systems.

Beam-energy Dependence Of Charge Separation Along The Magnetic Field In Au+au Collisions At Rhic.

Local parity-odd domains are theorized to form inside a quark-gluon plasma which has been produced in high-energy heavy-ion collisions. The local parity-odd domains manifest themselves as charge separation along the magnetic field axis via the chiral magnetic effect. The experimental observation of charge separation has previously been reported for heavy-ion collisions at the top RHIC energies. In this Letter, we present the results of the beam-energy dependence of the charge correlations in Au+Au collisions at midrapidity for center-of-mass energies of 7.7, 11.5, 19.6, 27, 39, and 62.4 GeV from the STAR experiment. After background subtraction, the signal gradually reduces with decreased beam energy and tends to vanish by 7.7 GeV. This implies the dominance of hadronic interactions over partonic ones at lower collision energies.