Much it is diffused in fact, the praxis to proceed to the destruction of the business assets or warehouse when the same ones become unsuitable for obsolescence and/or senescence. To the fine fiscal, in order to win the cession presumption of which to art. 1 D.P.R. 441/97, it is necessary to observe a procedure ad hoc below described. .
A. Directed voluntary destruction of the capital goods or warehouse of advanced value to €. 10.000, 00.
If the company intends to proceed to the voluntary destruction of the capital goods or of warehouse it is necessary to observe the following procedure:
1. The destruction operation must be communicated to the Financial Offices and the Customs corps at least 5 gg before the fixed day for the beginning of the digestion operation. The communication must indicate the modalities of the operations of destruction with detail reference to the total value of the assets to dispose and the value of the eventual assets surpluses from the digestion operation. It is specified that in the cases detail urgency (health hazard, damages to things and/or people) it is possible to repeal in part to the observance of the term of warning as above, being given it obligation, to the aims of the validity of the entire procedure, to make to participate, to the destruction operation, a notary public or other P.O.
2. The civil employees of the Agency of the Entrances, the militiamen of G. of F., that is the notary public that have participated to the destruction operation, must attest in appropriate minutes, the svoltesi operations to their presence like demanded Circular 241/1998.
3. The last demanded document (but is only be a matter of a potential document) for example concerns the newsroom of the DDT in case from digestion of the eventual assets remains other assets like ashes.
B. Directed voluntary destruction of the capital goods or warehouse of inferior value to € 10,000,00.
If the company intends to proceed to the voluntary destruction of the capital goods or warehouse whose total value of purchase is not advanced to €. 10.000, 00, instead of the procedure of which to the precedence point 2), the company will be able to write up, according to D.P.R. 445/2000, a selfcertification that is a substitutive declaration of affidavit. The limit for being able to approach the thinnest procedure than selfcertification was, initially, pairs to €. 5.164, 57 and, thanks to Development Decree (D.l. 70/2011), said limit, to make given from the 14.05.11, are raised to €. 10.000, 00. It is specified that so fixed the maximum threshold, concerns the maximum rating of the assets object of every single operation of digestion and not already the annual amount of the sum of the single operations of digestion. It is specified that, for digestion of the assets of “inferior value”, the currently enforced norm exclusively exempts the company from the newsroom of the minutes and not, instead, of the presence of the civil employees of the Agency of the Entrances and G. of F. For such reason, also if of destruction of assets of inferior value to €. 10.000, 00 it is necessary to forward, second the modalities and the terms of which to the precedence paragraph 2, lett. I, the written communication.
C. Indirect voluntary destruction
The enterprise, instead of the directed voluntary destruction of the capital goods or of warehouse, can entrust the assignment to a subject authorized to digestion of the refusals. In such case, the destruction operation is attested and certifyed through the Form of identification. The cited document is previewed by the D.M. 145/1998 and, before its I use, it must be numbered and vidimato from the Agency of the Entrances or the Chamber of Commerce.