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).
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Resources
Displaying 86 - 90 of 126Razionalizzazione estimativa dell’expertise immobiliare
La pratica estimativa italiana è caratterizzata da valutazioni basate su giudizi soggettivi formulati dai valutatori sulla base della loro esperienza e competenza piuttosto che sulla rilevazione di dati di mercato di immobili comparabili. Questa pratica intende sopperire alla carenza di informazioni sul mercato immobiliare e alla conseguente assenza di raccolte sistematiche di dati di mercato.
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.
A participatory procedure for estimating expropriation compensation. A logical/assessment model for the application of Article 21, Presidential Decree 327/01
This paper illustrates the application of the procedures for the activity of the Technical Board as called for in Article 21 of the general law for quantifying compensation for expropriation. By comparing other of alternative dispute resolution techniques and with specific focus on the valuation issue, this paper will propose a protocol for rationalizing the procedure and for reaching consensus on the assessment.