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Abruzzo


The Official Gazette No OJ 147 of 06.27.2009 was published the Law June 24, 2009, No 77 conversion in Law of Decree-Law of 28 April 2009, n. 39 on emergency assistance for the people affected by the earthquakes in the region of Abruzzo in April 2009 and further emergency measures to protect civil .

The decree passed by the National Parliament, organized as an organic body of rules, is presented as a program to manage all the stages of the emergency to the reconstruction of areas hit by the quake.

Below are the most important points of the measure, which aimed at the resumption of economic and productive activities, involving co-operative enterprises, partners and employees.

It should be noted that firstly, Article 3 provides for the granting of , subsidized loans, tax benefits and compensation, productive activities to

 repair and reconstruction of movable destroyed or damaged;
 restoring stocks destroyed or refreshments for damage resulting from the loss of mobile equipment to perform the activities carried therein;
 refreshments for damage to personal property including unregistered
 damage to structures used in social, cultural, recreational, sports and religious.

Such interventions, in particular, may also relate to property located outside the territories affected by the earthquake, but only in the presence of a direct causal link between the earthquake damage and the event. It 'good to point out that it estimates will not be applied to productive activities che abbiano subito conseguenze economiche sfavorevoli per effetto degli eventi sismici, cui comunque verranno concessi di indennizzi (lettera f). Saranno in ogni caso le successive ordinanza del Presidente del Consiglio dei Ministri a definire dettagliatamente i limiti in oggetto.

Viene poi prevista la non concorrenza di tutti i contributi e di tutti gli elencati indennizzi ai fini delle imposte sui redditi e della imposta regionale sulle attività produttive.

All’articolo 6 viene disciplinato il differimento di adempimenti onerosi per le imprese e la sospensione di alcune scadenze fiscali . In particolare viene prorogato il termine di scadenza del Consiglio della Camera di Commercio de L’Aquila. In this regard it is noted that the decree passed in recent days to the Council of Ministers (Decree Law of July 1, 2009, n. 78) Anti-crisis measures and extension of terms and of the Italian participation in international missions, and sent to Parliament for discussion , is expected to initiate the procedures for the renewal of the Chambers of Commerce of the other provinces of Abruzzo is also extended to 2010 and, consequently, the duration of the Councils Chambers currently in office.

Article 8 provides for the adoption of some providence in favor of families, workers and businesses , among which include: 

the extension of the compensation routine unemployment with normal requirements;
 compensation in favor of coordinated and continuous, the holders of relations agency and commercial representation, self-employed workers, including business owners and business professionals, members of any form of compulsory security funds, which have had to suspend activities because of seismic events;
 extended to enterprises and self-employed persons as of April 6, 2009 were assisted by professionals in the municipalities affected by the earthquake of the suspension of the payment of social security contributions and premiums for compulsory insurance against accidents and occupational diseases,
 Non-application of administrative penalties for breaches in respect of employment and tax notices for delayed recruitment, variation and termination of employment, due to make on or after 6 April 2009 to June 30, 2009;
 non-computability in the formulation of the income of the employee benefits of any kind granted by both private employers for workers residing in the municipalities affected;
 the establishment of special modes of implementation measures concerning the common agricultural policy (CAP) and rural development programs aimed at anticipating terms of delivery of the benefits provided.

E 'was then introduced the possibility, by CIPE, to identify urban zones to be covered by tax breaks and tax in favor of small and medium-sized enterprises, such as: the exemptions for micro and small businesses, starting a new business in January 2008 and December 2012, from income tax for the first five tax years or IRAP, ICI, or the payment of contributions on wages.

Lastly, Article 10, which is intended to establish forms of relief for the economic and social development, including through the provision of appropriate guarantees for small and medium-sized enterprises , and the destination of the Fund's strategic resources for the country to support operations and re-industrialization.

As known, the detailed provisions of the decree-law will be implemented through successive orders of the Prime Minister.

For further information and updates please refer to the following email addresses: servlegale@confcooperative.it; abruzzo@confcooperative.it.