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Theory of Coulomb

Theory of Coulomb
This theory has limits to its application being based on certain assumptions and approximations, namely:
a) the upper surface of the embankment consists of a horizontal plane (eta = 0);
b ) face of the embankment consists of a vertical plane (beta = 90 °);
c) shall be deemed to c = 0, ie it is assumed that the soil is devoid of cohesion. This hypothesis implies that the thrust value S obtained is slightly higher than the real

the sliding surface of the prism of the earth is considered flat.
has a negligible influence on the value of thrust and is in favor of stability, because it reduces the creep resistance of the wedge of land;

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Scheme for calculation of maximum network Water

Scheme for calculation of the maximum water supply

Title stroke: the tube is virtually divided in several shares in order to study the various characteristics, each stroke is given a name to locate it more quickly.

Total capacity: water is the amount of water flowing through the duct in an hour.

flowmeters Number: flowmeters are the regulators of the flow of water passing into the tube.
This entry indicates the number of instruments in the stretch.

Low range:

Actual length: the length of the duct.

Equivalent length:

Overall Length:

diameter assumption: the diameter of the duct.

Water speed: the speed that the water in the duct.

continuing losses: the losses of water due to joints, narrow, curved, or else present in the duct.

leaky trait: they are water losses due to natural factors (friction with the pipe, evaporation, etc.)

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TAXATION AND THE TAX SYSTEM

TAXATION AND THE TAX SYSTEM ITALIAN
THE CHARGES must be paid by citizens to the tax authorities, so that State and local authorities can meet the public expenditure and put at our disposal all the services we need. Then, with the payments of citizens, the state, earning a livelihood. This mechanism is governed by the "Finance Act", which each year must ensure the entry of public economic needs of the country. The citizen's duty is to help and is so essential that it is fixed by the Italian Constitution in Art. 53: "all are required to contribute to public expenditure because of their ability to pay."
Taxes are divided into three categories:
Taxes, taxes are the most important people are in a relationship their ability to pay, with no relation to the utilization of public services. These monies are used in public works (construction of schools, road maintenance ...). Taxes must be paid by all citizens.
taxes, taxes are paid by those who wish to pursue a specific activity or enforce a right (occupation of public land, carrying of weapons ...). The local taxes and government concessions are therefore covered by taxes. Payment is due only by those who use a particular service or require a permit or license.
CONTRIBUTIONS, taxes are paid by citizens who find themselves, even without having asked for it, either to take a public service designed for the whole community. A portion of public spending is financed by taxes, the other part is borne by the citizens directly affected who pay contributions. SUBJECT
The tax is the person (or entity) by which the wealth is put in the report. TAX is the amount of wealth that on which the tax is calculated. It is this higher rate tax on a taxable unit. If the assessment is expressed in €, the rate is the tax on € 1 expressed in%. TAX RATE = TAX x.
direct taxes are those that directly affect their wealth (income o imponibile): IRPEF, ICI, IRES e IRAP. Di norma è irrilevante l'uso che il soggetto fa della ricchezza, ma non mancano le eccezioni. Ad esempio due persone, a parità di reddito, pagano imposte diverse a seconda del loro carico familiare e delle spese essenziali affrontate. Sono imposte INDIRETTE quelle che colpiscono la ricchezza nel momento in cui viene utilizzata per un trasferimento di proprietà: Imposta di Registro, IVA e Imposta Ipotecaria e Catastale. Quindi queste imposte riguardano il trasferimento di diritti reali.
Le imposte PERSONALI sono quelle che gravano sul contribuente (persona o società) in relazione alla sua ricchezza globale, indipendentemente dalle fonti di questa, valutando ogni situazione singolarmente (carichi Family unavoidable expenses ...). They are: personal income tax, IRES and IRAP. REAL taxes do not consider the personal circumstances of the taxpayer, but the tax hit in its actual size. What are the taxes: ICI, registration, taxes and mortgage and cadastral taxes. The two types of taxes can coexist. PROPORTIONAL
taxes are those fixed rate, regardless of the tax base: ICI, stamp, IRES, IRAP, mortgage and cadastral taxes and VAT. Taxes progress are those whose rate increases with the increase of the base. This system seeks to penalize people with greater ability to pay. The progression is not continuous, but is accomplished in increments cioè l'imponibile è suddiviso in fasce, dette scaglioni, alle quali in successione è applicata un aliquota crescente; in questo modo le aliquote più alte non colpiscono l'intero imponibile ma solo uno scaglione. L'unica imposta progressiva è l'IRPEF. In questo sistema le aliquote o l'ampiezza degli scaglioni devono essere periodicamente riviste e aggiornate a causa dell'inflazione che aumenta o diminuisce il valore d'acquisto della moneta.
Le imposte PATRIMONIALI hanno come ricchezza imponibile, il valore dei beni che il soggetto possiede. Possono essere straordinarie, cioè venire applicate solo una volta; oppure ordinarie,cioè venire applicate periodicamente. Le imposte SUL REDDITO hanno come ricchezza imponibile, il income belonging to the subject. Usually taxes are ordinary. PIT =
Income Tax Individuals. The income tax is a direct tax, personal, progressive bands that applies to the total net income, consisting of all the income of the subject. It is governed only by the income tax and the tax payers and with more covers about ⅓ of all taxes paid to the state. Taxable income consists of income tax all income, ongoing or occasional, for the subject. The incomes of the spouses are taxed separately, whereas the income of assets in joint estate are charged half for each spouse.
not part of taxable income, personal income tax:
disability pensions, pensions and social subsidies
income subject to withholding or substitute tax (bank deposits, CCT, BOT ...)
compensation of employees, allowances and salary arrears
family allowance is entitled to a spouse in the event that the separation
income of the main building up to the amount of the cadastral income.
diagram calculation IRPEF:
calculating taxable income (sum of all income earned)
calculating taxable income (before tax - deductible expenses)
calculating gross tax (taxable net tax rate brackets x)
calculating net tax (gross tax - tax deductions)
calculating the balance (tax netta – ritenute alla fonte).
REDDITI FONDIARI → RA = Reddito Agrario
RC = Rendita Catastale
RD = Reddito Dominicale
Il CATASTO è l'inventario di tutti i beni immobili. Esiste un catasto terreni e un catasto fabbricati. Ogni bene immobiliare possiede dei numeri identificativi e il RC. Il RC viene calcolato dal catasto e esprime quanto quel bene può rendere mediamente in 1 anno. Le particelle del CATASTO TERRENI hanno sempre due redditi, il RD (che si riferisce al proprietario della particella) e il RA (che si riferisce al gestore). Ad esempio, in caso di dichiarazione dei redditi, il proprietario che lavora il suo terreno deve dichiarare entrambi. Se lo affitta, il proprietario dichiara solo il RD e l'affittuario only the RA. In LAND BUILDINGS there is only the RC that is borne by the owner. These revenues are related to a particular census period (that year) and sometimes are recalculated. Among a revaluation el 'the other, are established in the financial re-evaluated using%. Among other things determine the% of revaluation

RD + 80% + 70% RA + 5% RC

The land value is a tax which is calculated on the value of the property and not income and is usually less than the value market (⅓ or ¼ of the market value). The cadastral value is determined by starting, for the buildings, re-evaluated by the RC (+ 5%) which is multiplied by a coefficient that is fixed 100 dwellings and garage, 50 offices and 34 shops. For the land is part of the RD re-evaluated (+ 25%) for a fixed rate now is 75%. Value
register RC = 1.05 x → annuity to be transformed into value: box and home
RC x 100 x 1.05 x 1.05 x
offices RC RC shops
50 x 34 x 1.05 =
IRES Income Tax Society (replaces corporate income tax = Income tax for legal persons). It is a direct tax, personal and proportional and a fixed rate of 33%. tax affects the net proceeds from the company was taken over from their budget. Are exempt from this tax to the state and local governments who exercise state functions (municipalities, provinces, regions), and health care.
= IRAP regional tax Industry. It is a direct tax, personal and proportional tax payable by persons or companies in that particular region play a productive activity. The tax is levied on the net production (compensation paid - costs) multiplied by the rate ranging from about 2% to 4%. Payment is expected each year. ICI = Set
Municipal Building. It is a direct tax, real and proportional burden on the value of land (agricultural and building) and buildings (property tax because the tax is the value of the property) and should be considered in the determination of net income capitalized. The subject to tax is the owner or tenant of such goods. Tax is the tax in the municipality where the property is situated.
ICI homes and box = RC x 1.05 x 100 x
ICI farmland abandonment rate = 1.25 x RD x 75 x tax rate =
ICI building land market value (determined annually by the Land Registry) x
rate in the calculation of ' ICI uses a rate that varies from 4 ‰ to 9 ‰. DECLARATION
The return must be filed annually by all those who have incomes affected by direct taxes, in fact, with this self-certification will determine the amount of taxes the taxpayer be paid to the Exchequer. The payment is not unique, but deferred in three installments:
1 → 40% share of the tax year before
2 ° → 60% share of the tax year before the 3rd
share → balance (actual amount of tax - 1 st and 2 nd fees paid).
Individuals report the income tax on single model or model 730, from where it determines the amount of income tax to be paid to the Exchequer. The unique model lists:
total income (sum of all types of income subject)
taxable income (total income - deductible expenses)
the gross tax (taxable income x tax rate brackets)
tax net income tax (gross tax - tax deductions (19% of healthcare costs, interest mutui, assicurazione sulla vita...)).
Nel modello 730 (ex 740) i contribuenti sono più facilitati dall'assistenza del datore di lavoro o da centri di assistenza fiscale CAF.
I documenti della dichiarazione dei redditi vanno conservati dal contribuente per 5 anni.
Le società di persone riportano la dichiarazione dei redditi sul modello unico dove vengono comunicati i vari redditi prodotti, che, sommati tra loro determinano la produzione netta da cui viene calcolata l'IRAP da versare. Il modello serve anche per stabilire la quota singola di ogni socio per poi introdurla nella propria dichiarazione personale soggetta a IRPEF.
Le società di capitali e enti commerciali riportano la dichiarazione dei redditi sul modello unico dove mentioning corporate income, added together, make up the income on which tax is calculated by the IRES (currently 35% fixed income). The model is also used to determine the net value of production, on which you must then calculate the IRAP.
VAT = Value Added Tax. It is an indirect tax, real and proportional. Is applied to all supplies of goods or services. All those who engage in self-employment must apply for a VAT number. Each month, the VAT collected on sales to subtract the VAT paid on the purchase, and pay the difference to the Exchequer. The first will certainly be greater than the second because the good that is done, however, more of the good departure. Excise duties are taxes levied on certain goods harmful to us (petroleum products, weapons, ammunition, alcohol and tobacco).
Stamp duty is in indirect taxes, real and proportional and serves to register the office of the Register to give validity to the contract. If the transfer of ownership passes from one enterprise to an individual, the tax in this case is fixed to € 129.11 and you pay only once. If a person buys a private property, the buyer must pay a one-time registration fee of 7% of the land for construction of luxury, until down to 3% of the land value if it is the first house . In the case of leased property to be paid the sum is given dal 2% del canone annuo di locazione, da riscuotere 1% dal nudo proprietario e il restante 1% dall'inquilino).
IMPOSTA IPOTECARIA E CATASTALE è un imposta indiretta, reale e proporzionale o fissa (importo da versare fisso). Queste due imposte sono sempre dovute in aggiunta all'imposta di registro per trascrivere il passaggio di proprietà nei Pubblici Registri Immobiliari. L'imposta ipotecaria è il 2% del valore catastale dell'immobile. Mentre l'imposta catastale è pari all'1% del valore catastale dell'immobile. Per l'acquisto o l'ottenimento in eredità della prima casa le due imposte sono 168€ fisse.

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ITALIAN REPORT ON THE ESTIMATE OF MARKET VALUE OF A DRIVE 'HOUSING

RELAZIONE DI STIMA DEL VALORE DI MERCATO DI UN’UNITA’ ABITATIVA
il sottoscritto Rossi Mario nato il 28/08/90 a Milano abitante in Carpiano (MI),via S.Martino n°50,su richiesta da parte dei proprietari dell’immobile ubicato in Carpiano (MI),via della Pace n°2, procede alla
STIMA DEL VALORE DI MERCATO
dell’unità abitativa avente lo scopo pratico di vendita.
Informazioni e documenti reperiti sia dai committenti relativi allo stato giuridico che, presso l’ufficio del Catasto di Milano e sopraluogo presso l‘immobile oggetto di stima per la verifica delle condizioni relative alle proprietà intrinseche ed estrinseche.
Il procedimento per la valutazione economica del valore di mercato, sarà svolto con l’utilizzo di un procedimento sintetico monoparametrico e un processo analitico per capitalizzazione dei redditi.

CARATTERISTICHE ESTRINSECHE DELL’UNITA’ ABITATIVA
Il bene è ubicato nella fascia esterna del comune di Carpiano (MI). Le vie di comunicazione sono limitate ma facilmente accessibili: fermata dell’autobus distante un percorso di 2 min a piedi; è possibile accedere facilmente a tutte le tangenziali e le autostrade. Tutti i servizi pubblici primari e di ogni genere sono nelle vicinanze: municipio, farmacia, ospedale, carabinieri, vigili, polizia municipale ,scuole primarie, biblioteca, chiesa, negozi, bancha ,parchi pubblici ,centri sportivi e parcheggi.
È un comune con un’alta presenza green areas. The buildings in this area are primarily residential with both civilian and popular and are in a good state of repair. Recreational areas, as mentioned in the paragraph above, are for all ages and there are no production facilities, which may cause pollution since the industrial area is far away. Being a residential area has a population of about 2,412 inhabitants has Carpiano (Carpianesi), expanding, and an area of \u200b\u200b17.2 square kilometers thus showing a population density of 140.23 inhabitants per square kilometer and is 19 kilometers from Milan, capital of the homonymous province to whom the municipality belongs, petty crime is almost absent, the noise and the traffic is very limited.
UNIT FEATURES INTRINSIC 'HOUSING
COMMON PARTS
The unit is in a vertical building with four floors above ground, over ground floor, serviced by stairs and elevator, with four apartments per floor with its cellars and boxes. Construction work was completed March 20, 2006.
The building was constructed in brick, concrete and the façade was left with a concrete effect to "orange peel". The maintenance of common areas shall be entrusted to competent firms. The cleaning of the hallway, stairs with landings on the hands of a cleaning company, the local service as the boiler, meters and garage tools are assigned to the maintenance of responsible companies, the common garden is treated weekly by a gardener and general maintenance of the building and good. The lift is in good repair, regularly serviced and under.
party in 'EXCLUSIVE
Cadastral data: registered at the Land Registry buildings in Milan, Carpi (MI), located in Via della Pace No. 2, made payable to BOSELLI ALESSANDRO born in Milan (MI) and March 21, 1977 VERONICA SHEPHERD born in Crema (CR) 31 August 1981. sheet 17, 433 cadastral maps, Assistant 5:20, Category A / C and 3 / 6, Class 5, 4 rooms, cadastral € 258.23 for the 5 person and € 52.06 for the 20 subject
The retail area
local 52.79mq floor area: 52.79 x 100% = 52.79
Cellar 6.4 m: 6.40 x 20% = 1.28
Balcony 18.06 sq.m. Outdoor: 18.06 x 35% = 6.30
walls and neighboring: 52.08 x 15% = 7.92 TOTAL 68.29



Rooms Rooms Rooms
three main accessories direct 2 / 3
Locations Additional accessories 1 / 4 → 4 3.9 TOTAL



The property is situated on the first floor (second above ground) building and a double exposure with a double bedroom, lounge and kitchen. It consists of two rooms, service, and a storeroom with attached garage and a cellar room for cars.
The apartment is at it again. The floor is tiled in the living area, bathrooms and closets, while the sleeping area is paved with parquet. the wooden door is the entrance door, interior wood doors and windows while the steel frames with double glazing and there is also an alarm system.
plants are all self-rule and periodically checked by staff. The heating system is autonomous and has the chance to network with optical fiber. The two
two outdoor appliances (garage and basement) can be reached by stairs, lift and ramp. The box is single with dimensions 3 x 6 meters, while the cellar measuring 2.6 x 2.5 meters.

STATUS
planning permission dating back to September 9, 2002 and construction was completed March 20, 2006. The interior space was granted June 7, 2006. This area is identified in the existing land cadastre of the said Municipality, sheet 17, with the cadastral maps 833, already 17 / d, Ha. 00:12:50.
All the plants are under under the existing law 46/1990. No debts and creditors paid out of the well, there are no easements passive and active. The charged only under the right to full and exclusive property of the developers and housing owners: Mr. BOSELLI ALESSANDRO under the joint estate with your spouse VERONICA SHEPHERD.



ESTIMATE SUMMARY Monoparametric

similar items Date of purchase Price € Area Comm.
GOOD TO GOOD
9/25/2008 165 000 80 SM 150 000 B 70 10/04/2008 12/03/2008 125 000 C WELL
sqm 65 sqm
GOODS 27/07/2008 155 000 75 sqm


You set the proportion which yields:
Sum Price / Sum Parameters Parameter X Well
595000/290 x 68.29 = € 140,112 This property is no
presentana comfortable, uncomfortable and deductions or additions to be imposed on the market value is not obtained if the value of box of about € 10,000



ANALYTICAL ESTIMATE FOR CAPITALIZATION OF INCOME
As documented
the rent to be calculated as annual Carpiano:
70/95 € / mqcommerciale / year
Annual fee € 68.29 x 90 m / m =
Monthly € 6146 € 614 / € 12 = 580
Knowing that Land is the calculation of the Benefit Bf = Rpl-Spp, continue calculating the income and expenditure of the main part of the main part. DETERMINATION
Rpl
We calculate the gross income main assumption of assets and a monthly interest rate of 2%.

Rpl = 580 x (12 + 12 + 1 / 2 x 0.02) = € 7,035.40
Spp
DETERMINATION To determine the costs of the main part, we must consider the Total annual costs that ordinarily the owner should and must bear for that property. They include quotas, taxes, administration, vacancy rates and write-offs, operating costs and interest.
Odds: 8 to 19% RPL.
7035.40 x 10 / 100 = € 703.54
Taxes: ICI and registry settings. ICI
→ cadastral income x 1.05 x 0.005 x 100
258.23 x 1.05 x 0.005 x 100 = € 135.57
Set registry: 1% of annual rent.
6146 x 1 / 100 = € 61.46
Administration: 2 to 5% of 'Rpl.
7035.40 x 3 / 100 = € 211.06
Expenditure 1% of RPL.
7035.40 x 1 / 100 = € 70.35
vacancy rates and write-offs: 2 to 6% of RPL.
7035.40 x 3 / 100 = € 211.06

The interest is calculated as the sum of all expenditure multiplied by interest expense and time of anticipation.
I: (Q + Imp + Depreciation + Sp + Sf and In) x 6 / 12 x rate of interest
(703.54 +135.57 +211.06 +61.46 +70.35 +211, 06) x 0.5 x 0.02 = € 13.93

Spp = 703.54 +135.57 +61.46 +211.06 +70.35 +211.06 = € 1,393.04

Bf Rpl-Spp = = = -1393.04 7035.40 € 5642.36

the capitalization rate is calculated from the ratio of good Bf oggetto di stima e la somma dei prezzi di beni ad esso simili , utilizzati nel procedimento sintetico precedente.

r = 5642,36 / 125000= 0,045 → 4,5%
r = 5642,36 / 150000 = 0,037 → 3.7%
Dato questo saggio di capitalizzazione viene calcolato il valore di mercato del bene.

V= Bf/r = 5642,36 / 0,04 = 141059,00 €

Il valore ottenuto per via sintetica è di 140112 € ed è simile a quello ottenuto per via analitica che è di 141059,00 € e , pertanto , lo conferma.
Il valore di mercato, dato dalla media dei due valori, è stimato in 140585 €.
Tenendo conto del valore medio di 10000 del box.