Superbonus Controls – e-Book in pdf
The eBook, updated to the conversion into law of the Superbonus or Taglia Cessione Decree (law 23 May 2024, n. 123 of conversion of decree n. 39/2024), provides a complete and detailed guide on the Superbonus controls, the ENEA and Revenue Agency checks and the expected sanctions. The author analyses the types of controls on construction sites still open or already closed, the verification procedures and the responsibilities of the parties involved. The work also contains the link to the MASE website with the list of buildings potentially subject to checks and a regulatory appendix with the decrees and laws cited in the text.THE SUPERBONUS AND THE PNRRThis chapter analyses the Superbonus and the National Recovery and Resilience Plan (PNRR), the controllers and the rules, the OLAF investigations and the ministerial offices involved.BUILDINGS AND INSPECTORSThis chapter provides information on the construction sites financed by the PNRR, the checklists 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 ENEA controls, the preliminary checks, the choice of the sample and the documents to be checked. The time available to complete the check, inspections and immediate reporting for those who oppose access are also discussed. CADASTRAL CHECKS This chapter explains the mandatory updating of cadastral information, the interventions that require communication, the systems and the coat. The expected penalties are also discussed. UNCOMPLISHED WORKS This chapter addresses the obligation to report unfinished work to the Revenue Agency, the available options, the recovery of undue deductions and the liability of transferees. PREVENTIVE COMMUNICATION FOR NEW WORKS This chapter discusses the subjects required to make communications, the data to be sent to ENEA, communications regarding the earthquake bonus, penalties and expenses in seismic craters. SUSPENSION OF CREDIT COMPENSATION This chapter provides information on the suspension of credit compensation for those who have tax debts, including the documents and bills involved. SANCTIONS FOR TECHNICAL PROFESSIONALS This chapter discusses the certifications and criminal liability of technical professionals, as well as the expected fines. Lisa De Simone An expert in legislative matters, she deals with regulatory provisions and case law of interest to citizens. He has been collaborating with Maggioli Editore for years, editing some online columns of daily information with particular attention to the rulings of the Court of Cassation on tax and condominium matters.
