Location
L'Agenzia delle Entrate, operativa dal 1° gennaio 2001, nasce dalla riorganizzazione dell'Amministrazione finanziaria a seguito del Decreto legislativo n° 300 del 1999 - pdf.
Ha un proprio statuto e appositi regolamenti che regolano l'amministrazione e la contabilità.
Gli organi dell'Agenzia sono costituiti dal Direttore, dal Comitato di gestione, dal Collegio dei Revisori dei conti.
Dal 1 dicembre 2012 l'Agenzia delle Entrate ha incorporato l’Agenzia del Territorio (articolo 23-quater del Dl 95/2012).
Members:
Resources
Displaying 86 - 90 of 126The appraisal rationalisation of real estate expertise
The Italian appraisal practice is characterized by valuations developed in subjective opinions formulated by the valuers, according to the experience and the competence rather than on the survey of the market data of comparable properties. This practice makes up for the lack of information on the real
Equity, land register and government of the territory. A methodological proposal to support the Public Administration
The paper presents a research project submitted to the MIUR (Ministry of Education, University and Research), in response to the Notice of PRIN (Scientific Research Programmes of Relevant National Interest) for the year 2012. The "Fairness, Land register and territory government" project addresses the core of property taxation and, in particular, how such fairness can be guaranteed in Italy only through a process of revision of the land register estimates.
Technologies and spatial data for modern land governance. Tools to support the cadastral reform
This article outlines the methods and activities, in the field of mapping, in support of the important process of renewal of the entire cadastral system.
It describes the technology and spatial data currently available that can assist in setting up complex issues of reforming appraisal system and, more generally, in the processes against tax evasion in real estate.
The cadastre of values and income: some considerations
The article intends to verify the logical and methodological framework of a cadastre of values, based on the market prices, in addition to cadastre of incomes, as provided by the reform guidelines which
have been discussed by some time in the Italian Parliament, also in view of the criticism made and the issues inherent in the theoretical and empirical determination of the asset values for the intended purpose.
New Land valuation criteria after the spanish 2011 valuation of land regulation: the objectivation of building expectations in rural land
The land valuation regime has undergone one of its most important modifications at the hands of the 2008 Land Act and its 2011 Regulation. According to the so-called objectivity principle - which defines all established methods for the new basic situations of land - and according to the stated prohibition of taking into consideration building expectations arising from granted planning permission, the fact is that the existence of circumstances that are not a natural consequence of landowner investments made on the property is easily deducible.