Definizione di Stamp duty

Stamp duty. Pursuant to Article 19(1) of Decree No. 201 of 6 December 2011 (“Decree 201”), a proportional stamp duty applies on an annual basis to the periodic reporting communications sent by financial intermediaries to their clients for the Securities deposited therewith. The stamp duty applies at a rate of 0.1 per cent. for year 2012 and at 0.15 per cent. for subsequent years; this stamp duty is determined on the basis of the market value or – if no market value figure is available – the nominal value or redemption amount of the Securities held. The stamp duty can be no lower than € 34.20 and, for the year 2012 only, it cannot exceed € 1,200. Although the stamp duty is already applicable, certain aspects of the relevant discipline should be clarified and implemented by a Decree of the Ministry of Economy and Finance. Under a preliminary interpretation of the law, it may be understood that the stamp duty applies both to Italian resident and non-Italian resident Holders, to the extent that the Securities are held with an Italian-based financial intermediary. Pursuant to Article 19(18) of Decree 201, Italian resident individuals holding the Securities outside the Italian territory are required to pay an additional tax at a rate of 0.1 per cent. for 2011 and 2012, and at 0.15 per cent. for subsequent years. This tax is calculated on the market value of the Securities at the end of the relevant year or – if no market value figure is available – the nominal value or the redemption value of such financial assets held outside the Italian territory. Taxpayers are entitled to an Italian tax credit equivalent to the amount of wealth taxes paid in the State where the financial assets are held (up to an amount equal to the Italian wealth tax due). Although the wealth tax is already applicable, certain aspects of the relevant discipline should be clarified and implemented by a Decree of the Ministry of Economy and Finance. There has been no significant change in the financial position of the Issuer Group taken as a whole since 31 December 2011 (the end of the last financial period for which audited financial information of the Issuer Group has been published). There has been no material adverse change in the prospects of the Issuer Group taken as a whole since 31 December 2011 (the date of the latest published audited financial information of the Issuer Group).
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Stamp duty. Pursuant to Article 19(1) of Decree No. 201 of 6 December 2011 ("Decree 201"), a proportional stamp duty applies on an annual basis to the periodic reporting communications sent by financial intermediaries to their clients for the securities deposited therewith. The stamp duty applies at a rate of 0.1 per cent. for year 2012 and at 0.15 per cent. for subsequent years; this stamp duty is determined on the basis of the market value or – if no market value figure is available – the nominal value or redemption amount of the securities held. The stamp duty can be no lower than € 34.20 and, for the year 2012 only, it cannot exceed € 1,200. Under a preliminary interpretation of the law, it may be understood that the stamp duty applies both to Italian resident and non-Italian resident Noteholders, to the extent that the Notes are held with an Italian-based financial intermediary. Pursuant to Article 19(18) of Decree 201, Italian resident individuals holding the securities outside the Italian territory are required to pay an additional tax at a rate of 0.1 per cent. for 2011 and 2012, and at 0.15 per cent. for subsequent years. This tax is calculated on the market value of the securities at the end of the relevant year or – if no market value figure is available – the nominal value or the redemption value of such financial assets held outside the Italian territory. Taxpayers are entitled to an Italian tax credit equivalent to the amount of wealth taxes paid in the State where the financial assets are held (up to an amount equal to the Italian wealth tax due).
Sample 1Sample 2Sample 3
Stamp duty. Pursuant to Article 19(1) of Decree No. 201 of 6 December 2011 ("Decree 201"), a proportional stamp duty applies on an annual basis to the periodic reporting communications sent by financial intermediaries to their clients for the securities deposited therewith. The stamp duty applies at a rate of 0.15 per cent. on a taxable basis equal to the market value or – if no market value figure is available – the nominal value or redemption amount of the securities held. The stamp duty can be no lower than € 34.20. It may be understood that the stamp duty applies both to Italian resident and non-Italian resident Securityholders, to the extent that the Securities are held with an Italian-based financial intermediary. Pursuant to Article 19(18) of Decree 201, Italian resident individuals holding the securities outside the Italian territory are required to pay an additional tax at a rate of 0.15 per cent.. This tax is calculated on the market value of the securities at the end of the relevant year or – if no market value figure is available – the nominal value or the redemption value of such financial assets held outside the Italian territory. Taxpayers are entitled to an Italian tax credit equivalent to the amount of wealth taxes paid in the State where the financial assets are held (up to an amount equal to the Italian wealth tax due).
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Examples of Stamp duty in a sentence

  • Tutti gli ETC di ETF Securities sono in carta libera e non sono soggetti alla "Stamp Duty Reserve Tax".


More Definitions of Stamp duty

Stamp duty. Pursuant to Article 13 par. 2/ter of the tariff Part I attached to Presidential Decree No. 642 of 26 October 1972 ("Decree No. 642"), as amended by article 1, paragraph 581, of Law No. 147 of 27 December 2013, a proportional stamp duty applies on an annual basis to any periodic reporting communications which may be sent by a financial intermediary to their clients in respect of any financial product and instrument, which may be deposited with such financial intermediary in Italy. The stamp duty applies at a rate of 0.2 per cent. and it cannot exceed EUR 14,000 for taxpayers which are not individuals. This stamp duty is determined on the basis of the market value or, if no market value figure is available, on the face value or redemption value, or in the case the face or redemption values cannot be determined, on the purchase value of the financial assets held. The statement is deemed to be sent at least once a year, even for instruments for which is not mandatory nor the deposit nor the release nor the drafting of the statement. In case of reporting periods of less than 12 months, the stamp duty is payable on a pro-rata basis. Based on the wording of the law and the implementing decree issued by the Italian Ministry of Economy on 24 May 2012, the stamp duty applies to any investor who is a client (as defined in the regulations issued by the Bank of Italy on 9 February 2011) of an entity that exercises in any form a banking, financial or insurance activity within the Italian territory.
Sample 1
Stamp duty. Pursuant to Article 19(1) of Decree No. 201 of 6 December 2011 ("Decree 201"), a proportional stamp duty applies on an annual basis to the periodic reporting communications sent by financial intermediaries to their clients for the securities deposited therewith. The stamp duty applies at a rate of 0.1 per cent. for year 2012 and at
Sample 1
Stamp duty. Pursuant to Article 19(1) of Decree No. 201 of 6 December 2011 (“Decree 201”), a proportional stamp duty applies on an annual basis to the periodic reporting communications sent by financial intermediaries to their clients for the Securities deposited therewith. The stamp duty applies at a rate of 0.1 per cent. for year 2012 and at 0.15 per cent. for subsequent years; this stamp duty is determined on the basis of the market value or – if no market value figure is available – the nominal value or redemption amount of the Securities held. The stamp duty can be no lower than € 34.20 and, for the year 2012 only, it cannot exceed € 1,200. Although the stamp duty is already applicable, certain aspects of the relevant discipline should be clarified and implemented by a Decree of the Ministry of Economy and Finance. Under a preliminary interpretation of the law, it may be understood that the stamp duty applies both to Italian resident and non-Italian resident Holders, to the extent that the Securities are held with an Italian-based financial intermediary.
Sample 1

Related to Stamp duty

  • Documento di Sintesi il documento che riporta, in maniera personalizzata, le condizioni in vigore relative al Servizio, incluse quelle economiche, e più preci- samente il documento denominato per esteso “Documento di Sintesi - Conven- zionamento di operazioni di pagamento”.

  • Struttura proponente Area AAGGAALLC Il Direttore: Dr.ssa Xxxxxxxx Xxxxxx Il Responsabile dell'Istruttoria: X.Xxxxx L’Azienda Sanitaria Locale n. 2 di Olbia (di seguito denominata Azienda) P.I. e C.F. 01687160901, con sede legale in Olbia Via Bazzoni-Sircana n. 2/2A - nella persona del Commissario Straordinario, dottor Xxxxx Xxxxxxx, nato a Sassari il 16.11.1959, e domiciliato nella carica come sopra; Novo Nordisk S.p.A., società con unico socio, con sede legale in Via Xxxx Xxxxxxxxx n. 129, numero di iscrizione al Registro delle Imprese di Roma e codice fiscale 03918040589, partita IVA 01260981004, in persona dei suoi Procuratori Speciali xxxx.xx Xxxxxx Xxxxxxx CMR Director nata ad Catanzaro il 21 agosto 1963 e Xxxxxx Xxxxxxx Operations & Finance Director, nato a Piaseczno (Polonia) il 4 giugno 1964. entrambe denominate, altresì, «PARTI» - in data 2 aprile 2013 è stato stipulato tra l’Asl n. 2 di Olbia e la Novo Nordisk S.p.A una convenzione economica avente ad oggetto lo svolgimento della sperimentazione clinica dal titolo: “NN9535-3744” dal titolo “SUSTAIN™ 6 Risultati a lungo termine – Studio a lungo termine randomizzato, in doppio cieco, controllato con placebo, multinazionale, multicentrico, con quattro braccidi trattamento in parallelo per valutare gli esiti cardiovascolari e altri effetti a lungo termine del trattamento con semaglutide in pazienti con diabete di tipo 2” , da eseguirsi presso l’U.O. di Diabetologia del P.O. Olbia, diretta dal Xxxx. Xxxxxxxxx Xxxxxx. - la Società Novo Nordisk S.p.A ha presentato, nell’ambito del predetto studio, una richiesta di autorizzazione per lo svolgimento di una serie di attività educative per i pazienti (Patient Education Meeting), utili al miglioramento della conoscenza e del controllo della patologia diabetica. - in data 1.10.2015 il Comitato Etico ha espresso parere favorevole. - Nell’ambito dello studio clinico NN9535-3744” dal titolo “SUSTAIN™ 6 è prevista la possibilità di effettuare un incontro di educazione per i pazienti dello studio (di seguito per brevità nominati “PATIENT EDUCATION MEETING”), utili al miglioramento della conoscenza e del controllo della patologia diabetica. La gestione ed organizzazione dei suddetti incontri sarà affidata interamente all’AZIENDA. Novo Nordisk S.p.A. corrisponderà per l’evento di PATIENT EDUCATION MEETING un corrispettivo totale di euro 500,00 (cinquecento/00 euro) previa evidenza dell’effettuazione dello stesso ed emissione di regolare fattura. L’importo di cui sopra sarà corrisposto all’AZIENDA entro 60 giorni dall’emissione della fattura intestata a: Novo Nordisk S.p.A. Xxx Xxxx Xxxxxxxxx,000 00144 Roma e spedirla presso: Ufficio Contabilità Fornitori Novo Nordisk S.p.A. Xxx Xxxx Xxxxxxxxx,000 00144 Roma Il pagamento all’Azienda verrà effettuato mediante bonifico bancario sul conto corrente, i cui estremi saranno preventivamente comunicati al Promotore. L’Azienda provvederà a fatturare in un’unica soluzione una volta effettuato il PATIENT EDUCATION MEETING. Per tutto quanto non espressamente convenuto nel presente Addendum, le parti dichiarano esplicitamente che restano in vigore le disposizioni contenute nella precedente convenzione economica.

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  • Offerta Economica il documento di cui all’Allegato “C”;

  • Struttura si intende il soggetto giuridico assoggettato all’obbligo di autorizzazione per l’esercizio di attività sanitaria nonché all’obbligo di accreditamento per l’erogazione di prestazioni sanitarie in favore di terzi beneficiari in nome e per conto e con onere a carico del Servizio Sanitario Regionale (SSR);

  • Malattia preesistente malattia che sia l'espressione o la conseguenza diretta di situazioni patologiche croniche o preesistenti alla decorrenza della garanzia.