PROGRAM

LAW & SPORT

2008 fiscal maneuvers: unresolved questions for fitness centers and swimming pools

Speaker: Guido Martinelli 

Confronted are themes of interest for managers of gyms, pools and fitness centers. After a brief illustration of the new content of the 2008 financial law and the connected fiscal decrees , some  pronouncements of the financial administration will be examined together with the Cassazione Court in the field of fiscal discipline  for refreshment areas, sanitary activity  inside centers, and the subjection of these things by real estate taxes

Finally, themes connected to the employment of human resources will be confronted: the “state of art” tied to the obligated Enpals contribution taxed on instructors for associations and sport societies, the new fiscal treatment foreseen for minor taxpayers and the subjection of Irap tax for the activity of the personal trainer and sport technicians holding a tax ID number.

 

Advised for:  entrepeneurs, managers, directors of human resources, instructors
program