disciplina applicativa e dichiarativa

English translation: separate the regulations for its application and for filing returns

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:disciplina applicativa e dichiarativa
English translation:separate the regulations for its application and for filing returns
Entered by: EirTranslations

19:50 Jun 29, 2016
Italian to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
Italian term or phrase: disciplina applicativa e dichiarativa
Please note this goes together, fo a tax audit many thanks


Come noto, la Legge del 24 dicembre 2007, n. 244 (Finanziaria anno 2008), art. 1, comma 50, lett. g), ha abrogato - a decorrere dal periodo di imposta successivo a quello in corso al 31 dicembre 2007 - il citato art. li-bis.
In sede di commento della norma da ultimo citata, la circolare n. 36 del 19 luglio 2009 ha chiarito che il legislatore ha inteso “semplificare la modalità di determinazione della base imponibile dell’imposta regionale sulle attività produttive e di separarne la disciplina applicativa e dichiarativa da quella concernente le imposte sul reddito.
EirTranslations
Ireland
Local time: 06:28
separate the regulations for its application and for filing returns
Explanation:
Hi Aqua, I would do it this way. They are just saying it has a different set of rules for applying the tax and for filing the returns (dichiarazioni).

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Note added at 12 hrs (2016-06-30 08:25:43 GMT)
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You too. Will try, have bought a small boat :-)
Selected response from:

James (Jim) Davis
Seychelles
Local time: 09:28
Grading comment
thx
4 KudoZ points were awarded for this answer



Summary of answers provided
4separate the regulations for its application and for filing returns
James (Jim) Davis
4real meaning of the phrase different from that proposed previously
kmaciel


  

Answers


1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
separarne la disciplina applicativa e dichiarativa
separate the regulations for its application and for filing returns


Explanation:
Hi Aqua, I would do it this way. They are just saying it has a different set of rules for applying the tax and for filing the returns (dichiarazioni).

--------------------------------------------------
Note added at 12 hrs (2016-06-30 08:25:43 GMT)
--------------------------------------------------

You too. Will try, have bought a small boat :-)

James (Jim) Davis
Seychelles
Local time: 09:28
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 299
Grading comment
thx
Notes to answerer
Asker: Thanks Jim :) have a good weekend!

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21 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
real meaning of the phrase different from that proposed previously


Explanation:
I would render the text as follows:

"to simplify/streamline procedures for determining the tax base for Regional Production Tax purposes and to separate *related implementing provisions and filing requirements* from those applicable to Income Tax."

Basically, there are two sets of "implementing provisions and filing requirements" - one for IRAP and one for Income Tax - and the distinction drawn in the text is between the IRAP "implementing provisions and filing requirements" and the Income Tax "implementing provisions and filing requirements" and not between "implementing provisions" on the one hand, and "filing requirements" on the other.
Sorry for the long-winded explanation but I couldn't find a simpler way to put it!


kmaciel
Italy
Local time: 07:28
Specializes in field
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