The Superbonus Controls – e-Book in pdf
The eBook, updated upon conversion into law of the Superbonus or Transfer Size Decree (law 23 May 2024, n. 123 of conversion of decree n. 39/2024), provides a complete and detailed guide on the Superbonus checks, the checks of the ENEA and the Revenue Agency and the expected sanctions. The author analyzes the types of control on construction sites that are still open or already closed, the verification procedures and the responsibilities of the subjects involved. The work also contains the link to the MASE website with the list of buildings potentially subject to controls and a regulatory appendix with the decrees and laws cited in the text. THE SUPERBONUS AND THE PNRR This chapter analyzes the Superbonus and the National Plan of Recovery and Resilience (PNRR), the controllers and the rules, the OLAF investigations and the ministerial offices involved. BUILDINGS AND INSPECTORS This chapter provides information on the construction sites financed by PNRR, the check lists and reports used during the checks, the choice of the sample and the verification phases, as well as access to the construction sites.ENEA CONTROLSThis chapter describes the procedures and operating methods of the ENEA controls, the checks preliminaries, the choice of the sample and the documents to be checked. We also discuss the time available to complete the verification, the inspections and immediate reporting for those who oppose access. LAND REGISTRY CHECKS This chapter explains the mandatory updating of the land registry information, the interventions that require communication, the systems and the coat. The sanctions foreseen are also discussed.UNCOMPLETED WORKSThis chapter deals with the obligation to report to the Revenue for unfinished works, the options available, the recovery of deductions not due and the responsibility of the transferees.PREVICE COMMUNICATION FOR NEW WORKSThis chapter discusses of the subjects required to communicate, of the data to be sent to ENEA, of communications regarding earthquake bonuses, of sanctions and expenses in seismic craters. SUSPENSION OF CREDIT COMPENSATION This chapter provides information on the suspension of credit compensation for those with tax debts, including the documents and files involved. SANCTIONS FOR TECHNICAL PROFESSIONALS This chapter talks about the certifications and criminal liability of technical professionals, as well as the fines envisaged. Lisa De Simone Expert in legislative matters, she deals with regulatory provisions and jurisprudence of interest to citizens. He has collaborated for years with Maggioli Editore, editing some online daily information columns with particular attention to the rulings of the Court of Cassation on tax and condominium matters.
