Search results for " expense"
showing 10 items of 20 documents
Gli aspetti fiscali delle attività di rigenerazione e riuso di beni a fini di interesse generale.
2017
E’ possibile attribuire un riconoscimento, una legittimazione ed una regolamentazione giuridica all'opera prestata dai privati nell'attività di rigenerazione e riuso di beni di interesse comune? La leva fiscale può essere considerata come strumento per favorire lo sviluppo di queste attività? Alla prima domanda possiamo rispondere che il concetto, oggi in evoluzione, di sussidiarietà orizzontale, sembra essere lo strumento più idoneo per inquadrare giuridicamente le azioni di privati cittadini che volontariamente decidono di prendersi cura di beni comuni ai più diversi livelli (beni immobili o mobili concernenti il patrimonio artistico/culturale o, più in generale, fruibili da una collettiv…
The challenges brought by the Euro
2013
Due to the crises we all go through, crises which was felt simultaneously in all the States of The European Union, the globalization being even more present, a possible improvement of the economy could not be but a unitary solution, as well as the adoption of the Euro as a unique currency. Though, the solution is to create a Fiscal Union within the member states, taking into account the economical characteristics of each country, in general and according to their resources and expenses available on every economical branch. The purpose of this article is to analyse the issues concerned with the Fiscal Union for the Euro zone.
Evolutionary Design Optimization of an Alkaline Water Electrolysis Cell for Hydrogen Production
2020
Hydrogen is an excellent energy source for long-term storage and free of greenhouse gases. However, its high production cost remains an obstacle to its advancement. The two main parameters contributing to the high cost include the cost of electricity and the cost of initial financial investment. It is possible to reduce the latter by the optimization of system design and operation conditions, allowing the reduction of the cell voltage. Because the CAPEX (initial cost divided by total hydrogen production of the electrolyzer) decreases according to current density but the OPEX (operating cost depending on the cell voltage) increases depending on the current density, there exists an optimal cu…
An Innovative Pricing Method for Telecommunication Services Pricing through American Options
2009
With the evolution of telecommunication networks and of their services the role of service provider is changed, so nowadays there is a coexistence of Network Operators and Virtual Operators. The difference between these players is not in the way they offer a service but primarily in their economic objectives and risk attitudes. Essentially, Network Operators own their infrastructures and typically have to sustain both fixed costs (CAPEX) and recurrent costs (OPEX), while Virtual Operators may have a simpler cost structure, mainly consisting of OPEX for the hire of network resources. Since these two operators can provide the same service in two different markets, their objectives differ subs…
Deducibilidad de los intereses de demora en el Impuesto sobre Sociedades : comentario de la STS de España núm. 150/2021, de 8 de febrero
2021
This study analyzes STS 150/2021, of February 8, which has declared the deductibility of late payment interest in Corporation Tax. To do this, a review is made of the nature of the moratory interest, the forecast of the tax on the calculation of the taxable base in said tax and the framing of these interests within the deductible expense.
La nueva oportunidad de la hipoteca inversa
2021
The reverse mortgage is a credit or loan guaranteed by a mortgage that falls on the applicant?s habitual residence, granted at once, or through periodic benefits, to a person who must be over a certain age or prove a degree of disability or dependency, and is not due until the time of death. In view of the doubts that the future of the public pension is raising and the concentration of savings in Spanish property, the reverse mortgage is once again being put on the table as a viable alternative to complement a public pension with little revaluation, in view of the increase in life expectancy and expenses after retirement.
El ?Alivio de las Indias?. la Real Hacienda Filipina, 1565-1800
2019
Previo al estudio de la Real Hacienda filipina, el trabajo se centrará en la definición del marco territorial, la función del archipiélago en la estrategia imperial y la gran transformación de finales del siglo xVIII que afectó a su situación en el conjunto colonial. En segundo lugar, se expondrá el estado de la cuestión y las principales hipótesis sobre la evolución del Tesoro filipino y los problemas que planteaba su viabilidad, así como las fuentes y la metodología empleadas. A continuación se examinarán las grandes tendencias de la Hacienda en el largo plazo y los componentes del ingreso y el gasto, para finalizar con algunas conclusiones, en especial la respuesta a la siguiente pregunt…
Análisis jurisprudencial de la legitimación pasiva de las entidades financieras en las reclamaciones realizadas por consumidores derivadas de una com…
2021
Consumers, who acquired real estate through a deed of sale with a mortgage subrogation, have made numerous claims against the financial entities. They request the nullity of the clause that imposes upon them all the expenses cause by the notarial deed. Financial entities have alleged that they do not have the capacity to be sued. Courts decisions have been diverse.
Effect of Software on CSP Performance
2009
In order to verify how (if at all) CSP's investments in software affect their business performance, the relationship between (i) CSP's spending on software and (ii) its key performance indicators (KPIs) is considered below. The investments in software are represented by internal, external, and total software spending a year or two years prior to the KPI values, while the KPIs include average revenue per user (ARPU), revenue, net income, EBIDTA, and change in revenue (as an indicator of company growth). Besides, Opex and Capex along with R&D expenses are used as control variables. We use the data collected for the years 2004–2007 (revenue, net income, EBITDA, market capitalization, R&D, CAPE…
Art. 40
2022
This comment deals with Art. 40 of Regulation (EU) 2015/848 and, more specifically, with the advance payment of costs and expenses that are necessary to open secondary proceedings.