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Come si legge una fattura professionale.

say first that an invoice is a document that is prepared solely for the purposes of VAT, that setting has to pay the last one in series production, purchases goods or receive a service. All else in the chain, however, they act to ensure that that Self is transferred to state coffers (treasury).

All invoices must be made in accordance with the provisions of Presidential Decree of 26 October 1972, n. 633 (Establishment and implementation of value added). The work of a professional, in particular, the Decree is considered as a services (second defined in Article 3) and is paid a fee which is defined consideration in that they must match the service provided.

All services, in fact, deemed to be effected on payment of compensation (Article 6), which means that any service is paid after it was made.

A first implication of this definition is that when a service has been paid, can not be said for not having obtained ; can, however, the merits thereof, for example, or denouncing a more defects.

A second implication, which is connected to what is mentioned in the post March 18, 2010, in which it highlights the possibility, provided by the Civil Code, to be paid in advance, is that the advance payments received a service not yet provided, defined advances must be specified as such in the bill, otherwise the services are to be intended.

In the time it is paid, you must also pay the tax, Article 6, says, in fact, that the tax becomes payable when the operations are understood to be made: this suggests that in the payment of the advance would not be necessary to issue the invoice. Not so, because the law requires the invoice to be issued in duplicate by the person who makes a supply, should also be issued for operations not subject to tax (Article 21), including those exempt from VAT, as listed in the ' Article 10.

Then, for each transaction taxable for VAT purposes, the invoice must always be issued even if the tax is not due .

Article 21 also states that the bill should contain the following data: company name or business name office, residence or domicile of the parties and VAT number of the sender of the invoice; nature, quality and quantity of services provided , fees and other costs and other items that make up the tax base (described below) , or any discounts.

The amount of tax, ie VAT, currently stands at 20% (there are also the facilities which provide for rates of 10% or 4%, as appropriate, the list shows attached to the Decree), but must be calculated on an amount (called tax base ) that is only the consideration of service rendered, but also from other items, such as, for example, incidental expenses (supplies, travel and subsistence costs, stamp duties, see Article 12), the taxable amount for VAT purposes is then increased (in accordance with Decree 23 February 1995, No. 41, Article 16) with the addition of supplementary social security contribution (which is now expected rate of between 2% and the fee is applied under the Law January 3, 1981 , 6). So VAT is calculated on the tax base increased .

All incidental expenses (consider, for example, to train tickets or hotel receipts) si intendono comprensive dell'eventuale IVA già pagata: ne risulta una doppia imposizione, per evitare la quale occorre preventivamente stabilire, nell'accordo scritto tra cliente e professionista, che le spese accessorie siano a carico del cliente e che il professionista, eventualmente, le possa anticipare per suo conto.

Gli articoli 17 e 19 del Decreto sono quelli che stabiliscono che l'IVA debba essere versata nelle casse dello Stato dal professionista che eroga il servizio, il quale si può rivalere sul proprio cliente; si tratta dunque di una facoltà e non di un obbligo; tuttavia, qualora il cliente sia un privato non titolare di partita IVA, il prezzo convenuto tra le parti deve sempre inclusive of VAT and therefore coincide with the total bill (the Code defines the consumer, Legislative Decree 6 September 2005, No. 206, Article 13). In essence, is not possible, with a customer is not the owner of VAT, to distinguish between the amount with or without VAT, when you negotiate the price .

VAT regime came into force on 1 January 1973 (Article 76).

Once you have determined the total bill, the fee that the customer has outstanding matches that total, though, as noted above, this is a subject does not have a VAT number, otherwise the customer cleans the amount to be liquidare di una frazione pari al 20 % dell'imponibile non maggiorato, e la versa all'erario, a titolo di acconto IRPEF. L'acconto IRPEF si chiama propriamente ritenuta d'acconto ed è disciplinata dall'articolo 23 del Decreto, nel quale si stabilisce che debba essere calcolata sulla base imponibile dei redditi (non sulla base imponibile IVA sopra descritta). Un'ulteriore complicazione, dunque, che può essere chiarita dall'articolo 50 del Decreto del Presidente della Repubblica 22 dicembre 1986, n. 917 (TUIR, testo unico delle imposte sui redditi), il quale stabilisce che la base imponibile ai fini IRPEF si calcoli facendo la differenza tra i compensi percepiti (i corrispettivi e le spese accessorie; sono excluded, says the decree, social security contributions) and expenses (those not considered incidental).

An outline of the bill can be reported at: http://www.sarasanviti.net/1/upload/1_fattura_tipo.pdf

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Scadenze doppie 2010, per il SISTRI

In post March 17, 2010 I talked about the new model Sistri , information technology, which replaces the old model MUD (paper) for the annual declaration on waste.

This year (2010), everyone must take steps to use the Sistri, which, however, the April 27 has been changed (with DPCM published in Ordinary Supplement No. 80 to the Official Gazette No. 94, April 28, 2010). Therefore, an appropriate decree-law (20 May 2010, No. 72, published in the Official Gazette No. 117 of May 21, 2010), was given until June 30, 2010 to submit the return using the new model, who, however, resorts to the previous model team (with data), defined by the DPCM December 2, 2008 (published in the Official Gazette No. 294 of December 17, 2008), is required to meet the deadline of April 30, 2010 .

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Ecco come sono tutelati gli ingegneri - 2

Professionisti e PEC: un vantaggio per chi?

Tutto ha inizio nel 2005, con l'emanazione del Codice dell'Amministrazione digitale (contenuto nel Decreto legislativo 7 marzo 2005, n. 82 e pubblicato nella Gazzetta ufficiale n. 112, del 16 maggio 2005), che prevede, per lo Stato, le Regioni e le autonomie locali, l'obbligo di assicurare la disponibilita', la gestione, l'accesso, la trasmissione, la conservazione e la fruibilita' Information mode 'digital. The Code also provides that the entities referred to organize themselves and act for the purposes outlined above, using information and communication technologies c mode on the 'more' appropriate (Article 2, paragraph 1).

Article 6 of the Code obliges the government to use the posta elettronica certificata (PEC) , descritta nel decreto del Presidente della Repubblica 11 febbraio 2005, n. 68 (pubblicato nella Gazzetta ufficiale n. 97 del 28 aprile 2005), che attua le disposizioni di cui all'articolo 27 della Legge 16 gennaio 2003, n. 3 (pubblicata nella Gazzetta ufficiale n. 15, del 20 gennaio 2003), che prevede la diffusione dei servizi erogati in via telematica ai cittadini e alle imprese (comma 8, lettera a), secondo i criteri di buon andamento and impartiality of established in Article 97 of the Constitution. It also envisages the extension of the use of email within the government and the relationships between governments and private entities.

According to the Regulations of Presidential Decree No. 68/2005, defines certified mail each e-mail system in which and 'electronic documentation provided to the sender confirming the sending and delivery of electronic documents (Article 1, paragraph 2, letter g). In addition, the certified e-mail allows the sending of messages whose transmission and 'valid for the purposes of the law (Article 4, paragraph 1) if and' respectively attested by the receipt of acceptance and receipt of delivery (Article 4, paragraph 6 ).

The sender or the recipient wishing to use the service you use certified mail handlers (which may be government or private), i cui nominativi siano inclusi in un apposito elenco pubblico (articolo 14, commi 1 e 2). L'elenco si trova nel sito del CNIPA (il Centro Nazionale per l'Informatica nella Pubblica Amministrazione), all'indirizzo: http://www.cnipa.gov.it/site/it-it/Attività/Posta_Elettronica_Certificata__(PEC)/Elenco_pubblico_dei_gestori/ .

Ad oggi, gli unici gestori pubblici presenti nel suddetto elenco sono la Provincia di Nuoro (dal 1° febbraio 2008), la Regione Marche (dal 19 ottobre 2007) e il Consiglio nazionale del Notariato (dal 22 dicembre 2005). Non è presente il CNI (il Consiglio nazionale degli ingegneri).

a decree containing some anti-crisis operations (Decree-Law of 29 November 2008, n. 185) has been imposed on governments, professionals and members on the rolls businesses, of adopt a PEC or similar e-mail address based on technologies that guarantee and time of transmission and reception of communications and the integrity 'of the content of same . Thus, professionals registered in the books, to overcome the crisis would have had to achieve a PEC by 29 November 2009. In the case of the engineers, the CNI has thought to be their "help in" entering into a contract with PEC ARUBA SpA, registered in the list of operators from October 12, 2006.

So, given a choice between public and private companies, or, to provide the service, as manager, the CNI has chosen to rely on a private company, with which has signed a contract for oneroso ; così, in virtù di questo contratto e in contrasto con il principio costituzionale di imparzialità, ARUBA PEC SpA si è assicurata, grazie al CNI, il mercato anche della firma digitale, che non è compresa nell'offerta della PEC e che ciascun iscritto all'albo può ottenere ad un costo "agevolato".

Noi ingegneri iscritti all'albo siamo quindi stati letteralmente tartassati di solleciti, per convincerci ad aderire al servizio PEC fornito dal CNI, con la motivazione che si tratti di un obbligo inderogabile di legge (la cui violazione non è peraltro soggetta sanctions) and a free , not to mention that we pay, however, we entered through the contribution that our Order of belonging to the CNI and we rimpinguiamo by paying the annual subscription to the Order.

I understand, if I understand correctly indecipherable financial statements that I received, however, without accompanying the report, but not published on the website, the Order of Engineers the sole province of Pordenone, in which each member pays an annual fee of more than € 200.00, pays an annual sum to the CNI between 35,000.00 and 40,000.00 €.

Finally, there must be added that the receipts and acceptance of delivery of certified electronic mail messages (as described in Articles 6 to 9 of Presidential Decree No. 68/2005) are e-mail messages consist of "ordinary" (otherwise the process would repeat itself to infinity), signed by the same operator using a advanced electronic signature , into which Italian has no legal value, as I have already highlighted in my post May 4 last.

addition to this, we are required , in service activation, to accept unfair terms ie conditions that favor those who prepared the contract for the supply of the service.

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ACCERTAMENTO IATA per PROCEDURE riferite a GENERATORI CHIMICI DI OSSIGENO

- Comunicazione IATA Dangerous Goods -

Durante una recente verifica di una compagnia aerea cargo in Australia, un ispettore di merci pericolose ha trovato una spedizione di un generatore chimico di ossigeno che aveva viaggiato con un’altra compagnia aerea solo cargo.

Il generatore chimico di ossigeno era stato poco compresso (in grado di muoversi liberamente) e mancavano i pins corretti che impediscono azionamenti involontari. Uno dei codici PIN che era stato inserito, era stato inserito non correttamente.

Le indagini iniziali hanno rivelato molti generatori chimici di ossigeno non correttamente confezionati all'interno engineering section of the deposit of the airline, as well as in deposits related to other airlines.

E 'was also found that technicians were not able to properly remove chemical oxygen generators in operation and did not have the necessary' tool 'used to insert special pin.

Furthermore, they perpetuate the original packaging incomplete thinking that warehouse staff would have them re-packaged properly.

However, the warehouse staff operated in the belief that engineers were working with the appropriate packaging and therefore that the generators were ready for transport.

of controlled warehouses, 95% of generators that had been uninstalled were not adequately prepared to prevent unintentional activation.

The airline has banned the transport of the generators previously uninstalled then repackaged and now only carries new units.

will have to be revised engineering procedures and maintenance manuals of aircraft control procedures that have been shown to be lacking in sufficient detail to ensure that the chemical oxygen generators are given in the warehouse conditions that allow for the safe transport and deposit mezzi che impediscano l'azionamento involontario.

E' stato identificato che una persona incaricata della spedizione di un generatore chimico di ossigeno utilizzando solo l'istruzione di imballaggio (Packing Instruction) 523 come guida operativa potrebbe non disporre di informazioni sufficienti di quanto prescrive la 523 b) al fine assicurare i due mezzi efficaci di prevenzione dall’azionamento involontario.

Come risultato dell’essere venuti a conoscenza di questo incidente, il Segretariato IATA, insieme al DGB – Dangerous Goods Board - farà revisioni all’istruzione di imballaggio 523 (PI 565 nell'edizione 2011) nella prossima edizione del DGR to refer to methods which can be achieved with two effective preventive means accidental activation.

The airlines are invited to bring this problem to the attention of the Directorate of Engineering / deposits so that the appropriate safety management systems can be implemented to address the manner in which the chemical oxygen generators are operated by engineering personnel and magazine when removed from an aircraft or an aircraft components.

Download "COMFORTABLY!" Here the material provided by the FAA, which provides guidance on chemical oxygen generators.

SS

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2011: anno europeo del volontariato.

Dopo un 2009 proclamato anno europeo della creatività e dell'innovazione e dopo un 2010 proclamato anno europeo della lotta alla povertà e all'esclusione sociale , mi sarei aspettata un 2011 anno europeo della trasparenza.

Trasparenza, infatti, è, a mio parere, il miglior motore di sviluppo che si possa attivare in questo momento. La concorrenza dovrebbe essere basata, infatti, sul reciproco aiuto e stimolo a dare il massimo, non sul primeggiare in ignoranza and abuse, as is the case, however, actually. We can help each other but if there is mutual understanding.

The EESC (European Economic and Social Committee), however, accept a proposal that seems totally out of context and that the recovery might be, in my opinion, detrimental Development: to proclaim the 2 011 years of European voluntary !

However, the Committee is concerned first to put the issue of exploitation of the voluntary, as an aspect of combat (thank goodness!). Secondly, is concerned to ensure that volunteering is open to all citizens (yeah, probably was not the case ...).

In paragraph 3.5 of the Committee's view it is stated explicitly that: " Volunteers are not instruments of policy, but an expression or part of a active citizenship . "

resurgence is the theme of "active citizenship".

Probably, Europe has understood that it is first necessary to give European citizens the feeling of being such, that there is Europe and not only territorial and economic that only a true social cohesion can be towed to the economy.

For this reason, it is anticipated in the opinion, 2011 farà da ponte verso il 2012 , che sarà l'anno europeo dell'invecchiamento attivo e della solidarietà intergenerazionale .

Solidarietà. Preferisco dire: sussidiarietà, nel senso che dove non può uno, contribuisce un altro, per costruire una società convinta, un domani (spero sia questo l'intento dell'Europa), che l'economia sia solo un mezzo per migliorare i rapporti sociali, aumentando il benessere reale, e non invece, come avviene attualmente, un mezzo per dividere e per creare rivalità.

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ADR 2011: uno sguardo.....(1° puntata)

For some time now, rumors are starting to filter the new text of ADR / RID 2011, as usual, will enter into force on 1 January 2011 with the usual six months of transition and therefore ultimately of July 1 next year.

Although not yet formally made official by the UN Secretariat, a number of amendments now seem definitive.

One of these should be on the new labels on the special method of delivery providing the facilities that goes by the name of Limited Quantity.

The new label force with the next edition of ADR / RID 2011 and 35 ° -2010 IMDG (sea) will be as follows:

instead on the Carriage by Air (ICAO TI) will look like this :

remind all readers that when the UN will announce publicly the final body of the new rules, Training Solutions will organize a workshop to discuss ADR 20 11.

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Contratti pubblici a rischio di imparzialità

L'Autorità per la vigilanza sui contratti pubblici di lavori, servizi e forniture, come dice il nome, vigila sulla corretta applicazione della normativa sui contratti pubblici e sulle sue eventuali deroghe. Il decreto legislativo 12 aprile 2006, n. 163 (Codice dei contratti pubblici relativi a lavori, servizi e forniture), all'articolo 6, comma 7, lettera n), prevede che l'Autorità possa esprimere pareri non vincolanti relativamente a questioni insorte durante lo svolgimento delle procedure di gara, eventualmente formulando una ipotesi di soluzione.

In practice, before a public works contract, services and supplies suffer delays due to a cause or an arbitration, however, could cause additional costs for public administration itself, when the disputes arise, you can contact the Authority to ask for advice that will help the parties to discuss the matter and resolve the dispute. To submit the request using the form found on the Authority's website:

http://www.autoritalavoripubblici.it/portal/rest/jcr/repository/collaboration/Digital 20Assets/Pdf/ModuloIstanzaPrecontenzioso.pdf%.

Regulation of reference is the so-called New Regulation on the procedure for settling disputes within the meaning of 'art. 6, paragraph 7, letter n) of Legislative Decree 12 April 2006, No 163, which is located at:

http://www.autoritalavoripubblici.it/portal/public/classic/Autorita/RegolamentiDiFunzionamento/_NuovoRegPrecontenzioso/regolamento_precontenzioso

The Official Gazette No 113 of 17 May 2010 was instead published a regulation (Regulation on the investigation of legal questions ) governing the procedure for adopting optional legal advice, provided outside of the cases referred to above. They will therefore be subject to a procedure accettazone, which occurs through the expression of an opinion of relevance (therefore, if they are not relevant will not be taken into account).

The form for submitting an application can be found at:

http: / / www.autoritalavoripubblici.it / portal / rest / jcr / repository / collaboration / Digital 20Assets/Pdf/Format_%%% 20richiesta_ 20quesiti_giuridici.pdf .

The relevance is determined on the basis of four criteria: the significance of the issue, by a social point of view, its economic importance, it is new to the right (in the sense that there is no discipline), and its urgency to be justified.

We must consider the fact that the opinion is optional and that if that is issued, it is not binding, despite the rule as defined by the "legal . Therefore, there is a fifth criterion to consider: the legal aspect of the matter.

then try to understand the spirit of this new regulation: the assumption that a dispute arises as part of a contractual procedure for public works, services and supply and that this dispute concerns matters not normed ( then free), but that may have economic importance and social significance and there is a need for the dispute as soon as possible terms, precisely because of the economic and social consequences that may result, the Authority may issue an opinion.

I think a missing piece, the Regulations : as indicated in the same art. 6 of Legislative Decree 12 April 2006, No 163, paragraph 7 and the same, this time, the letter f) that the Authority may make proposals to the Government in order to changes needed in relation to the legislation governing public works contracts, services, supplies, and then missing the step that once the Authority has expressed an opinion, it is the same submitted to the Government for a revision of this Act.

Otherwise, there is a risk that he had given no clear situations of standards, the lack of freedom that occurs for some, but not for others, in contrast with the principle of impartiality that should characterize public action .

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CIRCOLARE MINISTERIALE PER I VEICOLI ADR ANTE 1997 ANCORA CIRCOLANTI.

Il Ministero delle Infrastrutture e dei Trasporti ha emanato in data 19/04/2010 la  Circolare Ministeriale n° 34172 DIV3-E intitolata "Decreto di autorizzazione alla circolazione nazionale di veicoli e cisterne costruiti anteriormente al 1 gennaio 1997, in attuazione delle disposizioni transitorie aggiuntive, di interesse nazionale, di cui all'allegato I del decreto legislativo 27 gennaio 2010, n. 35".
Con questo documento l'Autorità competente esplica e da una  interpretazione autentica al DM 18/02/2010 con il quale si autorizza la circolazione di veicoli destinati al trasporto stradale di merci pericolose costruiti prima del 01/01/19 97 non conformi a quanto disposto dal D.lgs di recepimento dell'ADR 2009. (D.Lgs. 35/20 10).

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SICUREZZA STRADALE: CHE COSA CAMBIA CON IL NUOVO CODICE

Il ddl sulla sicurezza stradale approvato dall' Aula del Senato ieri sera, torna ora all'esame della Camera per l'approvazione definitiva.

Tra le principali novità involving heavy transport include:

- DRUG TEST:

Who will get my license first must undergo a drug test. Required for renewal of the license of the driver public transport, taxis and trucks.

- TERMINATE DRIVER:

Chi ha subito la sospensione della patente professionale perché ubriaco o sotto gli effetti della droga, può essere licenziato per giusta causa dal datore di lavor o.

- DEROGA A PATENTE SOSPESA:  

si può chiedere al prefetto una deroga di tre ore al giorno per recarsi al lavoro o per fini sociali o umanitari. Però contemporaneamente alle tre ore concesse vengono raddoppiati i tempi della sospensione della patent e.

- NO BAN ON CIGARETTES:

good news for smokers, rejected the idea of \u200b\u200bbanning smoking at the driver.

- RESTAURANTS WITH ALCOHOL:

is mandatory for the restaurant "minietilometro" that every customer can use before driving.

- ALCOHOL BAN:

introduced the rule prohibiting roadside restaurants on motorways in the sale of spirits from 6 to 22 hours with fines ranging from 2,500 to 7,000 € 2 at 7 pm while the feeding of alcoholic beverages. In this case, fines ranging from 3,500 to 10,500 €.

If in two years, managers often do not respect the ban will have a sales license suspended for 30 days.

- NO ALCOHOL AND TRUCK DRIVERS New drivers:

drivers and who took the license within three years may not consume alcohol before driving. Fines planned: 155 to 624 €.

- FINES TO RATE:

you can pay in installments, fines totaling more than € 200 (€ 400 first.) .

the benefit is only for those with incomes up to € 15 000.

- EARLY NOTICE FINES:

All fines must be notified in time max. 60 days (70 days. for those not charged directly to the driver of the vehicle). Today, the limit is 150 days.

- TIR BUS AND UP TO 70 YEARS:

was raised from 65 to 70 years of age for drivers of public transport, trucks and tir.

recall that Article. 168 cds (dangerous cargo), however, has already been changed from 'art. 6 of Legislative Decree no. 35/2010. (ADR 2009, ed)

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Nuove regole di SICUREZZA AVIAZIONE CIVILE per Passeggeri, Operatori, Bagagli, Posta e Merci

On April 29, 2010 came into force across Europe on EU Regulation 185/2010 to regulation of civil aviation security . By its nature, the European regulation shall have legislation in the public interest and, therefore, is "dutifully" directly applicable in all member states. This is just to point out that there are times of "ratification" of the ; States or other relevant dates such as local publications, etc.. but that the date di validità del Regolamento Europeo tale è, e tale rimane.

Ovvero, da una settimana circa, sono cambiate alcune regole della sicurezza in ambito aeroportuale e sono state definite diverse puntualizzazioni di carattere logistico delle operazioni degli scal i ed anche di carattere normativo riguardo alle caratteristiche personali e formative degli addetti alla sicurezza di persone e merci .

L'applicazione della normativa si estende, chiaramente, anche al di fuori del sedime aeroportuale se solo pensiamo al coinvolgimento degli agenti regolamentati che sono attivi nel trasporto merci per via aerea .

Solo a citazione di uno dei  contenuti della normativa europea che avrà effetti sulle procedure "nazionali", il regolamento ha stabilito nuove regole circa la definizione dei mittenti merci (ovvero speditori - in arte shippers -) definiti  " mittente conosciuto" o "mittente responsabile".  Alcuni stati hanno già in essere una regolamentazione in quest'ultimo ambito ed anche in Italia sarà presto pubblicata la nuova procedura che recepirà gli obblighi del Regolamento Europeo per cui andremo a modificare lo stato current circumstances, within the next year, permanently.

There are therefore two "speed" in the real application of the Rules, because at the time, the Civil Aviation Authority - agency to the national level - has issued Directive 100 429 of 29 April 2010 (and subsequent amendment of today, May 6, direttivaDG_40792-emendamento_alla_direttivaDG_36012) with which

a) performs any part in implementing the European regulation that respect also considered already mandatory in the Italian territory and



b) indicates where remains valid the current legislation of the Safety Plan Nazionale - scheda nr.3 - fino a nuova emanazione, dell'ENAC stessa, di nuove procedure allineate con il Regolamento Europeo.

Proseguiremo con pubblicazionni ad approfondimento della materia che si trova ora allo studio di "praticamente tutti gli esperti" del settore.

NB: anche i riferimenti ai "doveri" di formazione di base e di aggiornamento (ai loro contenuti, alla tempistica ed alla validità)  sono oggetto di chiarimenti tra le diverse parti coinvolte. Quel che è già chiaramente definito è che le uniche attestazioni valide devono essere firmate da ISTRUTTORI RICONOSCIUTI da ENAC (e quindi non più Formatori ad altro titolo)

Ad ogni nuova informazione sure, will follow our own publication.

NB2 favorite with great pleasure to all our readers the links of those regulations to the appropriate page of your site Training Solutions

http://www.training-solutions.it/interna_normative_det.aspx?idE=10136

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Firma elettronica e firma digitale

European legislation (Directive 1999/93/EC, published in the Official Journal, Series L, No. 013, January 19, 2000) plans to ensure security and trust in electronic communications defining a European framework for digital signatures. Are defined as an electronic signature that matches any symbol identification made in electronic format and a advanced electronic signature, which corresponds to a symbol instead uniquely identification of who has produced a document or created or used a computer procedure. The uniqueness must be certified by an appropriate body and the signature must have been entered by a safe procedure, which protects the document signed and the procedure undertaken by intruders. In short, the document or procedure are made inaccessible to third parties, that is encrypted.

Italy, to transpose the European directive, he renamed the advanced electronic signature as an electronic signature qualified and introduced another type of signature, calling digital signature .

Let me try to understand what this digital signature. It is, as defined by Italian legislation (Legislative decree of March 7, 2005, No. 82, published in Ordinary Supplement No 93 in the Official Gazette No. 112 of 05.19.2005), an electronic signature, obtained through a procedure that the same law provides. In the face of liberalization and free markets ... Certifiers, then, must be, in Italy, accredited . Accreditation is an optional procedure, according to the European Directive, Italy has readily accepted, and to make it more expensive to then "turn" the economy. In any case, you can be certified by a certifying the signature of any other State of the Union.

Last but not least, the accreditation of certifiers is not yet operational, so in the meantime certifiers certifying its accreditation . The end of the period in which certifiers may self has been extended, with Prime Minister's February 10, 2010, 31 October 2011.

The problem for us professionals, but also for individuals, is that the process of computerization of the public administration shifts the costs to other sectors, but not reduce them. Perhaps, it increases them, as well as enhance the waste arising from the use of electronic equipment, the most difficult and expensive to dispose.