Prada – Italian Tax Booklet - Prada Group
Prada – Italian Tax Booklet - Prada Group Prada – Italian Tax Booklet - Prada Group
In page 2 of the front cover, the Shareholder must complete the following boxes:“TIPO DI DICHIARAZIONE” (Type of tax return);“DATI DEL CONTRIBUENTE” (Data of the taxpayer);“TELEFONO E INDIRIZZO DI POSTA ELETTRONICA” (Telephone and email address);“RESIDENTE ALL’ESTERO” (Foreign residence).28
In box “TIPO DI DICHIARAZIONE” (Type of tax return) the Shareholder must cross the box “Redditi”(Income):If, before the deadline for the submission of the tax return, the Shareholder intends to rectify orcomplete a return which has already been submitted, he/she must submit a new return, complete inevery part, crossing the box “Correttiva nei termini” (“Correction of existing return”):Once the deadline for filing the tax return has expired, the Shareholder may rectify or supplement thereturn by filing a new return, using the same method as the original return, on a tax return form for therelevant tax period. A necessary condition for filing the supplementary return is that the original returnwas duly filed and submitted.The Shareholder may file a supplementary return by the deadline for filing a tax return for the followingtax period, to correct errors or omissions that have resulted in the calculation of a higher tax liability or alower credit, by crossing the box “Dichiarazione integrativa a favore” (“Supplementary return in favour”):The box marked “Dichiarazione integrativa” (Supplementary return) must be crossed and asupplementary return must be filed:in the case of a “voluntary disclosure” (see paragraph 7(A) of the Italian Tax Booklet), by the duedate for the submission of the tax return for the following tax period. The said return may besubmitted if legal access, inspections or checks are not underway, in order to enable theShareholder to benefit from reduced administrative penalties;by December 31 st of the fourth year following the one in which the return was submitted, in orderto correct errors or omissions that have resulted in the calculation of a lower tax liability or a highercredit, subject to the application of penalties.This box must also be crossed if a supplementary return is filed in order to correct errors or omissions (i)that do not affect the calculation of the taxable basis, of the tax and of the payment of tax and (ii) whichdo not obstruct auditing activities.Please note that boxes “Dichiarazione integrativa a favore” (“Supplementary return in favour”) and“Dichiarazione integrativa” (“Supplementary return”) are alternatives.29
- Page 1 and 2: Prada - Italian Tax Bookletconcerni
- Page 5 and 6: The amount of tax due in Italy may
- Page 7 and 8: In addition, CCASS does not have th
- Page 9: Special rules apply, among others,
- Page 12 and 13: The amount of tax due in Italy may
- Page 14 and 15: If the Shareholder realizes a capit
- Page 16 and 17: Taxpayers without a Special PIN Cod
- Page 18 and 19: post office (Poste Italiane Spa)).
- Page 20 and 21: The current legal annual interest r
- Page 22 and 23: where a contract executed abroad or
- Page 24 and 25: SAMPLE TAX RETURN FORM WITH INSTRUC
- Page 26 and 27: FIRST FILE - THE TAX RETURN “Mode
- Page 30 and 31: Box “DATI DEL CONTRIBUENTE” (Da
- Page 32 and 33: In box “Stato federato, provincia
- Page 35 and 36: Lines RT10 to RT20 should be filled
- Page 37 and 38: RT16In line RT16, please write down
- Page 39: SAMPLE FORM FOR OBTAINING AN ITALIA
- Page 42: In box “DATI ANAGRAFICI” (Perso
- Page 45 and 46: In box “RESIDENZA ESTERA” (Fore
- Page 48 and 49: In box “DATI ANAGRAFICI” (Perso
- Page 50: And his/her address in box “Indir
In page 2 of the front cover, the Shareholder must complete the following boxes:“TIPO DI DICHIARAZIONE” (Type of tax return);“DATI DEL CONTRIBUENTE” (Data of the taxpayer);“TELEFONO E INDIRIZZO DI POSTA ELETTRONICA” (Telephone and email address);“RESIDENTE ALL’ESTERO” (Foreign residence).28
Change language