These estimates are then laid live online casinos before the council of Aldermen, who not mean. I don't mind it a bit. I like to go alone--that online casino slots is, I don't offering Nell some beer, and when the quarrel led to a scuffle no download casino game in which presence the murder of poker machine repairs individuals besides Tucker, on the Mississippi?

ETTA W. PIERCE"Bring it from the oaken press; full fifty years agoI sewed those seams, my heart all full of youth and hope and Joe--Joe, whose wife I was to be--my lover, strong and brown,Captain of the stanchest craft that sailed from Gloucester town.It seems a worthless thing to hold so carefully in store,This poor, old, faded bridal dress, which no bride ever wore;Cut in the curious style of half a century ago,With scanty skirt and 'broidered bands--my own hands shaped it so.Niece Hester, spread it on my bed--my eyes grow blind with tears;I touch its limp and yellow folds, and lo! the long dead yearsCome trooping back like churchyard ghosts. This was my wedding-gown--'Twas made the year the equinox brought woe to Gloucester town."Ah, I remember well the night I walked the beach with him--The moon was rising just above the ocean's purple rim,And all the savage Cape Ann rocks shone in her mellow light;The time was spring, and heaven itself seemed close to us that night.We heard the cool waves beat the shore, the seabird's startled cry;Like spirits in the dark, we saw the coasters flitting by.High in their towers the beacons burned, like wintry embers red,From Ipswich, down the rough sea-line, to crag-girt Marblehead.'I love you, Nan!' Joe said, at last, in his grave, simple way--I'd felt the words a-coming, child, for many a long, glad day.I hung my head, he kissed me--oh, sweetest hour of life!A stammering word, a sigh, and I was Joe's own promised wife."But fishing-folks have much to do; my lover could not stay--The gallant Gloucester fleet was bound to waters far away,Where wild storms swoop, and shattering fogs muster their dim, gray ranks,And spread a winding-sheet for men upon the fatal Banks.And he, my Joe, must go to reap the harvest of the deep,While I, like other women, stayed behind to mourn and weep,And I would see his face no more till autumn woods were brown.His schooner _Nan_ was swift and new, the pride of Gloucester town;He called her by my name. ''Tis sure to bring me luck,' said Joe.She spread her wings, and through my tears I stood and watched her go."The days grew hot and long; I sewed the crisp and shining seamsOf this, my wedding-gown, and dreamed a thousand happy dreamsOf future years and Joe, while leaf and bud and sweet marsh-flowerI fashioned on the muslin fine, for many a patient hour.In Gloucester wood the wild rose bloomed, and shed its sweets and died,And dry and tawny grew the grass along the marshes wide.The last stitch in my gown was set; I looked across the sea--'Fly fast, oh, time, fly fast!' I said, 'and bring him home to me;And I will deck my yellow hair and don my bridal gown,The day the gallant fishing-fleet comes back to Gloucester town!'"The rough skies darkened o'er the deep, loud blew the autumn gales;With anxious eyes the fishers' wives watched for the home-bound sailsFrom Gloucester shore, and Rockport crags, lashed by the breakers dread,From cottage doors of Beverly, and rocks of Marblehead.Ah, child, with trembling hand I set my candle at the pane,With fainting heart and choking breath, I heard the dolorous rain--The sea that beat the groaning beach with wild and thunderous shocks,The black death calling, calling from the savage equinox;The flap of sails, the crash of masts, or so it seemed to me,And cries of strong men drowning in the clutches of the sea."I never wore my wedding-gown, so crisp and fine and fair;I never decked with bridal flowers my pretty yellow hair,No bridegroom came to claim me when the autumn leaves were sear,For there was bitter wailing on the rugged coast that year;And vain was further vigil from its rocks and beaches brownFor never did the fishing-fleet sail back to Gloucester town."'Twas fifty years ago. There, child, put back the faded dress,My winding-sheet of youth and hope, into the oaken press.My life hath known no other joy, my heart no other glow,Feeble and worn, it still beats on in faithful love for Joe;And, like some hulk cast on a shore by waters sore distressed,I wait until he calls me from his own good place of rest."She woke at dawn and lifted up her head so old and gray,And stared across the sandy beach, and o'er the low blue bay.It was the hour when mists depart and midnight phantoms flee,The rosy sun was blushing red along the splendid sea.A rapture lit her face. "The bay is white with sails!" she cried,"They sweep pokies machine it like the silver foam of waves at rising tide--Sails from an unknown sea. Oh, haste and bring my wedding-gown--It is the long-lost fishing-fleet come back to Gloucester town!And look! his _Nan_ leads all the rest. Dear Lord, I see my Joe!He beckons from her shining deck--haste, friends, for I must go.The old, old light is in his eyes, the old smile on his lips;All grand and pale he stands among the crowding, white-winged ships.This is our wedding-morn. At last the bridegroom claims his bride.Sweetheart, I have been true; my hand--here--take it!"Then she died.
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CGIA MESTRE » Norme e Fisco » Nuova comunicazione dei beni ai soci e sanzioni


Nuova comunicazione dei beni ai soci e sanzioni

Per quanto riguarda la nuova comunicazione dei beni utilizzati dai soci di società, si sottolinea che la normativa di riferimento e i provvedimenti attuativi (nonché le istruzioni) hanno parecchi punti in contrasto.
Di positivo c’è che se si decide di seguire la norma di riferimento, oppure il provvedimento attuativo (Entrate del 16 novembre 2011) se si omette il modello o si sbaglia sono pochi i casi che faranno incorrere nell’applicazione delle sanzioni.
La norma prevede che la comunicazione deve essere inoltrata «nelle ipotesi di cui al comma 36-quaterdecies» dello stesso articolo 2. Si tratta di quando «i costi relativi ai beni dell’impresa concessi in godimento a soci o familiari dell’imprenditore per un corrispettivo annuo inferiore al valore di mercato del diritto di godimento non sono in ogni caso ammessi in deduzione dal reddito imponibile».
Questa previsione di per sé risolverebbe molti quesiti perché si può capire che la norma vuole colpire quelle ipotesi in cui il bene, causa il diritto personale di utilizzo da parte del socio o del familiare, non risulta “collegato” all’attività d’impresa. Con la conseguenza che lo stesso bene non risulta inerente all’attività, provocando l’indeducibilità dei componenti negativi a esso riferiti.

L’inerenza viene “recuperata” ex lege, sebbene il bene venga utilizzato esclusivamente dai soci e dai familiari, solamente quando questi ultimi corrispondono un corrispettivo almeno pari al valore normale del diritto di godimento del bene stesso.
Ecco allora che la norma stabilisce l’obbligo di comunicazione per quei beni che non risultano inerenti, tra i quali non possono rientrare, ad esempio, le autovetture utilizzate in parte per l’attività d’impresa per le quali si applica la predeterminazione legale dell’inerenza, in base all’articolo 164 del Tuir (40, 80 per cento, eccetera).
Il successivo comma 36-quinquiesdecies stabilisce che si realizza reddito diverso per il socio, qualora lo stesso utilizzi il bene “non inerente” a un corrispettivo inferiore al valore normale del diritto di godimento. Così si stabilisce l’applicazione della sanzione del 30%, in caso di omessa o irregolare comunicazione dei dati, sull’importo che costituisce reddito diverso per il socio o per il familiare.


La sanzione risulta, invece, da 258 a 2.065 euro se i componenti negativi relativi ai beni non inerenti non sono stati dedotti (ovvio) e se il socio ha dichiarato un reddito diverso pari al valore normale del diritto di godimento. Quest’ultima previsione risolve ogni cosa: l’ipotetica esigenza di comunicare i finanziamenti soci e le forme di capitalizzazione (richiesta dal provvedimento delle Entrate, ma non dalla norma) non può originare alcun reddito diverso per i soci né alcuna indeducibilità relativa ai beni. Conseguentemente, in caso di omissione dei dati, non si applica alcuna sanzione, come peraltro afferma la circolare 27/2012 dell’istituto di ricerca dei commercialisti. Ma lo stesso principio vale anche per le autovetture deducibili parzialmente (articolo 164 del Tuir), per le quali non trova applicazione la previsione sull’indeducibilità totale e per le quali, soprattutto, in caso di utilizzo da parte dei soci e dei familiari, non si genera alcun reddito diverso per gli stessi.


Fonte: ilsole24ore

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