Download or read book Le agevolazioni fiscali per l uso delle fonti energetiche rinnovabili in Italia written by Michele Fanelli and published by . This book was released on 2010 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Le fonti energetiche rinnovabili Guida alle agevolazioni comunitarie nazionli e regionali I nuovi incentivi e le agevolazioni fiscali e finanziarie in vigore dal primo gennaio 2009 n e written by Fabio Noferi and published by Alinea Editrice. This book was released on 2009 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Energia Fiscalit Incentivi Agevolazioni written by Bonardi Giancarlo, Patrignani Carlo and published by IPSOA. This book was released on 2013-05-02 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il mondo dell’energia è in continua evoluzione non solo dal punto di vista tecnologico, ma anche da quello ambientale, contabile, fiscale e agevolativo. Nel libro vengono trattati i principali temi di attualità fiscale nel settore dell’energia, con particolare attenzione alle recenti novità che hanno radicalmente modificato lo scenario in cui si muovono gli operatori, e in particolare: - il decreto sviluppo, - la circolare agenzia delle dogane sulle accise, - il nuovo principio contabile sui titoli ambientali, - il quinto conto energia e gli incentivi per le fonti rinnovabili diverse dal fotovoltaico, - le recenti sentenze sul tolling e sulla rendita catastale degli impianti eolici, - le disposizioni sulla cogenerazione di energia e calore, - la circolare sulle svalutazioni ai fini IRAP, - la trasformazione del credito per imposte anticipate, - gli interventi sull’IVA e il risparmio energetico nel settore dell’edilizia. Lo scopo del libro è quello di far conoscere agli operatori le novità fiscali intervenute negli ultimi mesi, affinché sappiano gestire i rischi/opportunità legati ai cambiamenti normativi. STRUTTURA - SEZIONE I - BILANCIO E REDDITO D’IMPRESA - I nuovi principi contabili sui titoli ambientali - La trasformazione delle imposte anticipate in crediti di imposta nel settore energetico - La deducibilità IRAP delle svalutazioni - La Robin Tax e un focus sul caso della separazione delle reti - La valutazione al fair value dei contratti di compravendita di commodity energetiche: aspetti contabili e fiscali - SEZIONE II - ENERGIA RINNOVABILE - I nuovi incentivi per il fotovoltaico - Il leasing e gli impianti fotovoltaici - Gli adempimenti degli impianti fotovoltaici ai fini dell’accisa - Gli incentivi per le fonti rinnovabili diverse dal fotovoltaico - Imposizione IMU e impianti eolici - SEZIONE III – EDILIZIA - Le novità in materia di agevolazioni per l’efficienza dei fabbricati - L’IVA nell’edilizia - SEZIONE IV - ENERGIA CONVENZIONALE - Il regime Iva dei “certificati verdi” nel “particolare” contesto del contratto di tolling - Il contratto di tolling nel sistema di tassazione IVA e delle accise - Le accise nella produzione di energia elettrica e calore - La tassazione ambientale tra limiti costituzionali ed esigenze comunitarie - La produzione dell’energia tra tributi ambientali e agevolazioni fiscali - Breve esame delle scelte tributarie italiane per favorire le produzioni energetiche di minor impatto ambientale - L’acquisto di energia elettrica e gas naturale in punti diversi dal contatore: profili IVA e accise
Download or read book Fiscalit delle energie rinnovabili written by Fabio Noferi and published by Gruppo 24 Ore. This book was released on 2012 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Comunit Energetiche Rinnovabili tra innovazione e sostenibilit written by Ilaria Bresciani and published by Gruppo 24 Ore. This book was released on 2024-05-08T17:09:00+02:00 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt: Le Comunità Energetiche Rinnovabili (CER) rappresentano un cardine fondamentale nella transizione energetica europea, delineando una nuova era di produzione elettrica decentralizzata da fonti rinnovabili, in sintonia con l’obiettivo di sviluppare un autoconsumo diffuso. Tuttavia, il processo di formazione di una CER e i requisiti necessari per costituirla possono risultare complessi da comprendere. Questo libro offre un’analisi approfondita dell’evoluzione normativa e regolatoria europea e italiana, con particolare attenzione al ruolo delle Comunità di Energia Rinnovabile nella trasformazione del panorama energetico, come delineato dal Decreto del 24 gennaio 2024 del MASE e dal Regolamento Operativo del 23 febbraio 2024. Attraverso un’esplorazione degli aspetti legali, amministrativi e fiscali legati alla costituzione e gestione delle CER, arricchita da modelli e formulari pratici, l’opera si configura come un manuale essenziale per coloro che intendono realizzare una Comunità Energetica.
Download or read book I nuovi incentivi economici e fiscali per le rinnovabili written by Andrea Quaranta and published by Dario Flaccovio Editore. This book was released on 2014-09-01T00:00:00+02:00 with total page 177 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il legislatore nazionale — per motivi contingenti: la crisi economica, che ha imposto drastici tagli, ma anche per motivi “strutturali”: era inevitabile che la normativa, così com’era stata concepita, determinasse certi risultati — ha ritenuto inevitabile rimodulare gli incentivi economici che hanno determinato il boom delle rinnovabili (e del fotovoltaico in particolare), modificandone i presupposti, il quantum e le modalità di erogazione. Contemporaneamente, ha dettato norme volte a privilegiare l’efficienza energetica e le modalità di distribuzione dell’energia. Dall’altro, le regioni si sono concentrate sugli aspetti amministrativi e su quelli concernenti l’uso del territorio, connesso allo sviluppo delle rinnovabili: il dinamismo legislativo regionale – diversissimo per intensità e modalità, e indotto anche dalla politica del c.d. burden sharing – non ha facilitato il compito degli operatori del settore, costretti a muoversi in realtà anche molto differenti fra di loro, e bisognosi, proprio per questo motivo, almeno di qualche punto di riferimento sufficientemente stabile, in grado, ancora una volta, di orientarli nei meandri di norme, prassi, possibilità. Il presente manuale è valido strumento per il professionista che ha bisogno di orientarsi in questo panorama normativo.
Download or read book Understanding Financial Accounts written by OECD and published by OECD Publishing. This book was released on 2017-11-06 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding Financial Accounts seeks to show how a range of questions on financial developments can be answered with the framework of financial accounts and balance sheets, by providing non-technical explanations illustrated with practical examples.
Download or read book Sustainable Agriculture and Soil Conservation written by Concetta Eliana Gattullo and published by . This book was released on 2021 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt: Soil degradation is one of the most topical environmental threats. A number of processes causing soil degradation, specifically erosion, compaction, salinization, pollution, and loss of both organic matter and soil biodiversity, are also strictly connected to agricultural activity and its intensification. The development and adoption of sustainable agronomic practices able to preserve and enhance the physical, chemical, and biological properties of soils and improve agroecosystem functions is a challenge for both scientists and farmers. The Special Issue entitled “Sustainable Agriculture and Soil Conservation” collects 12 original contributions addressing the state of the art of sustainable agriculture and soil conservation. The papers cover a wide range of topics, including organic agriculture, soil amendment and soil organic carbon (SOC) management, the impact of SOC on soil water repellency, the effects of soil tillage on the quantity of SOC associated with several fractions of soil particles and depth, and SOC prediction, using visible and near-infrared spectra and multivariate modeling. Moreover, the effects of some soil contaminants (e.g., crude oil, tungsten, copper, and polycyclic aromatic hydrocarbons) are discussed or reviewed in light of the recent literature. The collection of the manuscripts presented in this Special Issue provides a relevant knowledge contribution for improving our understanding on sustainable agriculture and soil conservation, thus stimulating new views on this main topic.
Download or read book Environmentally Harmful Subsidies written by and published by OECD. This book was released on 2005-08-15 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: Subsidies are pervasive throughout OECD countries and worldwide. Every year, OECD countries transfer at least USD 400 billion to different economic sectors. Much of this support is potentially environmentally harmful. Reforming environmentally harmful subsidies is a significant policy challenge facing OECD countries. However, untangling and assessing the effects of subsidies on the environment is a complex task. A systematic approach is required to ensure that appropriate policies are developed and the benefits of reform fully realised. This report presents sectoral analyses on agriculture, fisheries, water, energy and transport. It proposes a checklist approach to identifying and assessing environmentally harmful subsidies. It also identifies the key tensions and conflicts that are likely to influence subsidy policy making. Can the political and economic impediments to subsidy reform be overcome? This book concludes with a discussion of politically feasible subsidy reform strategies. FURTHER READING Environmentally Harmful Subsidies: Policy Issues and Challenges (OECD, 2003)
Download or read book Environmentally Harmful Subsidies written by Organisation for Economic Co-operation and Development and published by OECD. This book was released on 2003-09-04 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publications contains four papers presented at an OECD workshop, held in November 2002, to discuss the identification, measurement and analysis of environmentally harmful subsidies, together with a summary of key conclusions reached. Issues considered include: the impact of subsidies on sustainable development and developing countries; the current state of knowledge regarding measuring and classifying subsides across sectors; and developing a methodology for ranking subsidies according to their potential environmental impact.
Download or read book Cradle to Cradle written by William McDonough and published by North Point Press. This book was released on 2010-03-01 with total page 207 pages. Available in PDF, EPUB and Kindle. Book excerpt: A manifesto for a radically different philosophy and practice of manufacture and environmentalism "Reduce, reuse, recycle" urge environmentalists; in other words, do more with less in order to minimize damage. But as this provocative, visionary book argues, this approach perpetuates a one-way, "cradle to grave" manufacturing model that dates to the Industrial Revolution and casts off as much as 90 percent of the materials it uses as waste, much of it toxic. Why not challenge the notion that human industry must inevitably damage the natural world? In fact, why not take nature itself as our model? A tree produces thousands of blossoms in order to create another tree, yet we do not consider its abundance wasteful but safe, beautiful, and highly effective; hence, "waste equals food" is the first principle the book sets forth. Products might be designed so that, after their useful life, they provide nourishment for something new-either as "biological nutrients" that safely re-enter the environment or as "technical nutrients" that circulate within closed-loop industrial cycles, without being "downcycled" into low-grade uses (as most "recyclables" now are). Elaborating their principles from experience (re)designing everything from carpeting to corporate campuses, William McDonough and Michael Braungart make an exciting and viable case for change.
Download or read book The Changing Wealth of Nations 2018 written by Glenn-Marie Lange and published by World Bank Publications. This book was released on 2018-01-30 with total page 293 pages. Available in PDF, EPUB and Kindle. Book excerpt: Countries regularly track gross domestic product (GDP) as an indicator of their economic progress, but not wealth—the assets such as infrastructure, forests, minerals, and human capital that produce GDP. In contrast, corporations routinely report on both their income and assets to assess their economic health and prospects for the future. Wealth accounts allow countries to take stock of their assets to monitor the sustainability of development, an urgent concern today for all countries. The Changing Wealth of Nations 2018: Building a Sustainable Future covers national wealth for 141 countries over 20 years (1995†“2014) as the sum of produced capital, 19 types of natural capital, net foreign assets, and human capital overall as well as by gender and type of employment. Great progress has been made in estimating wealth since the fi rst volume, Where Is the Wealth of Nations? Measuring Capital for the 21st Century, was published in 2006. New data substantially improve estimates of natural capital, and, for the fi rst time, human capital is measured by using household surveys to estimate lifetime earnings. The Changing Wealth of Nations 2018 begins with a review of global and regional trends in wealth over the past two decades and provides examples of how wealth accounts can be used for the analysis of development patterns. Several chapters discuss the new work on human capital and its application in development policy. The book then tackles elements of natural capital that are not yet fully incorporated in the wealth accounts: air pollution, marine fi sheries, and ecosystems. This book targets policy makers but will engage anyone committed to building a sustainable future for the planet.
Download or read book Anti Bribery Compliance Incentives written by Teichmann, Fabian Maximilian Johannes and published by kassel university press GmbH. This book was released on 2017 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt: Schlagworte: Bribery, Corruption, Incentives, Incentive Systems, Compliance
Download or read book Complexity in Society From Indicators Construction to their Synthesis written by Filomena Maggino and published by Springer. This book was released on 2017-07-27 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume discusses the many recent significant developments, and identifies important problems, in the field of social indicators. In the last ten years the methodology of multivariate analysis and synthetic indicators construction significantly developed. In particular, starting from the classical theory of composite indicators many interesting approaches have been developed to overcome the weaknesses of composites. This volume focuses on these recent developments in synthesizing indicators, and more generally, in quantifying complex phenomena.
Download or read book The Italian Economy written by Vera Zamagni and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Jobs for Tomorrow written by Walter R. Stahel and published by . This book was released on 1981 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: Economic analysis of substituting labour force for energy, focusing on a comparison of EC countries - examines power consumption in relation to employment and unemployment trends and according to agricultural sector, industrial sector and service sector, and presents cost benefit analysis to determine labour intensive employment creation and waste recycling potential in the motor vehicle industry and construction industry in France. Annotated bibliography pp. 108 to 116, diagrams and graphs.
Download or read book Handbook of Children and Youth Studies written by Johanna Wyn and published by Springer Nature. This book was released on with total page 1340 pages. Available in PDF, EPUB and Kindle. Book excerpt:
