INDENNITA’ SUPPLETIVA DI CLIENTELA

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MEASURE SUPPLEMENTARY ALLOWANCES FOR GOODWILL


L'AEi 18.12.1974 (art. 10) e l'AEc 18.01.1977 (art. 14) introducono per i contratti a tempo indeterminato un nuovo istituto connesso con lo scioglimento del rapporto: l'indennità suppletiva di clientela. L'indennità in questione è dovuta tutte le volte che il contratto si scioglie, ad iniziativa della Casa, per il fatto non imputabile all'ausiliario. Deve essere corrisposta direttamente dalla ditta, in aggiunta alla indennità di risoluzione del rapporto.
Nella presente tabella i valori sono riportati in Lire in quanto negli anni di riferimento i dati contabili erano espressi in tale valuta.



MISURA DELL'INDENNITÀ SUPPLETIVA DI CLIENTELA



|-----------|------------|---------------|-------------------------|
| | | | Durata del rapporto |
| Settore | Decorrenza | Massimale |------|---------|--------|
| | | provvigioni |Fino a|Dal 4' al|Oltre il|
| | | |3 anni| 6' anno |6' anno |
|-----------|------------|---------------|------|---------|--------|
| | | < 36.000.000 | 3% | 3,5% | 3,5% |
| |Fino al 1988|---------------|------|---------|--------|
| | | > 36.000.000 | 3% | 3% | - |
| INDUSTRIA |------------|---------------|------|---------|--------|
| | | < 72.000.000 | 3% | 3,5% | 4% |
| | Dal 1989 |---------------|------|---------|--------|
| | | > 72.000.000 | 3% | 3% | 3% |
|-----------|------------|---------------|------|---------|--------|
| |Fino al 1988| - | 3% | 3,5% | 3,5% |
| COMMERCIO |------------|---------------|------|---------|--------|
| | Dal 1989 | - | 3% | 3,5% | 4% |
|-----------|------------|---------------|------|---------|--------|


Per l'industria l'indennità suppletiva di clientela è calcolata sull'ammontare globale delle provvigioni liquidate durante il corso del rapporto e relative ad affari conclusi dopo il 1° gennaio 1989. Per gli agenti o rappresentanti incaricati da case mandanti di vendere esclusivamente a privati consumatori si conferma che l'ammontare annuo delle provvigioni eccedenti la misura del 12% viene preso in considerazione per il calcolo dell'indennità suppletiva di clientela nel limite del 65% (AEI). Sono comprese nella base di calcolo anche le somme corrisposte a titolo di rimborso o concorso di spese; quindi, riteniamo escluse solo le vere e proprie anticipazioni. L'indennità deve essere corrisposta anche in caso di dimissioni dovute a invalidità permanente e totale e in caso di morte (in questo caso viene corrisposta agli eredi) sempre che il rapporto sia in corso da almeno un anno e per l'industria in caso di recesso dell'agente per il conseguimento della pensione di vecchiaia dell'ENASARCO. E' dovuta anche per contratti s termine rinnovati o prorogati. L'indennità suppletiva di clientela non è corrisposta a seguito di specifiche prestazioni di servizi svolte dall'agente, ma ha carattere risarcitorio. Pertanto, riteniamo che essa non sia soggetta al contributo ENASARCO e che in virtù dell'art. 13. 1° comma, del D.P.R. n. 633/1972, non sia neppure soggetta ad IVA.

CRITERI DI CALCOLO

Di seguito riportiamo i criteri pratici di computo dell’indennità di clientela, in relazione alle diverse durate e date di instaurazione del rapporto di agenzia.

Rapporti di agenzia instaurati entro il 31 dicembre 1974:

- 3% sulle provvigioni relative ad affari conclusi tra il 1’ gennaio 1975 ed il 31 dicembre 1979;
- 3,5% sulle provvigioni relative ad affari conclusi tra il 1’ gennaio 1980 ed il 31 dicembre 1988, fino ad un massimo di lire 36.000.000 annue e 3% sulla quota di provvigioni annue eccedenti il limite di L. 36.000.000;
- 4% sulle provvigioni relative ad affari conclusi a partire dal 1’ gennaio 1989, fino ad un massimo di L. 72.000.000 annue e 3% sulla quota di provvigioni eccedenti il limite di Lire 72.000.000.

Rapporti di agenzia instaurati nel 1975 e nel 1976:

- 3% su tutte le provvigioni relative ad affari conclusi dall’inizio del rapporto fino alla data del 31 dicembre 1979;
- 3,5% sulle provvigioni relative ad affari conclusi tra il 1’ gennaio 1980 ed il 31 dicembre 1988, nel limite del massimale di lire 36.000.000 annue e 3% sulla quota di guadagni eccedente tale importo annuo;
- 4% sulle provvigioni relative ad affari conclusi a partire dal 1’ gennaio 1989, fino ad un massimo di L. 72.000.000 annue e 3% sulla quota di provvigioni annue eccedente tale importo annuo.

Rapporti di agenzia instaurati negli anni da, 1977 al 1982:

- 3% su tutte le provvigioni maturate per i primi tre anni di durata del rapporto;
- 3,5% sulle provvigioni maturate negli anni successivi ai primi tre e sino al 31 dicembre 1988, nel limite di lire 36.000.000 per ciascun anno e 3% sulle provvigioni eccedenti l’importo di L. 36.000.000;
- 4% sulle provvigioni relative ad affari conclusi a partire dal 1’ gennaio 1989, fino ad un massimo di L. 72.000.000 annue e 3% sulla quota di provvigioni annue eccedente tale importo annuo.

Rapporti di agenzia instaurati dal 1983 al 1985:

- 3% su tutte le provvigioni maturate per i primi tre anni di durata del rapporto;
- 3,5% sulle provvigioni maturate nel quarto, quinto e sesto anno di durata del rapporto, nel limite di lire 36.000.000 annue sino al 31 dicembre 1988 e di L. 72.000.000 annue dal 1’ gennaio 1989; 3% sulle provvigioni eccedenti;
- 4% sulle provvigioni maturate dopo il sesto anno compiuto, nel limite massimo annuo di L. 72.000.000 e 3% sulle provvigioni eccedenti.

Rapporti di agenzia instaurati dal 1’ gennaio 1986 in poi:

- 3% su tutte le provvigioni maturate per i primi tre anni di durata del rapporto;
- 3,5% sulle provvigioni maturate negli anni quarto, quinto e sesto, nel limite di lire 72.000.000 per ciascun anno e 3% sulle provvigioni eccedenti l’importo di Lire 72.000.000;
- 4% sulle provvigioni maturate negli anni successivi al sesto, nel limite di Lire 72.000.000 per ciascun anno e 3% sulle provvigioni eccedenti.

ALLOWANCE 'supplementary customer



AEI 18.12.1974 (Article 10) and the AEC 18.01.1977 (Article 14) to introduce a new permanent contracts institute connected with the dissolution of the relationship: the sales agent indemnities. The allowance in question is due every time the contract is dissolved, on the initiative of the House, not attributable to the fact all'ausiliario. Must be paid directly by the company, in addition to compensation for termination of the relationship.
In this table the values are reported in Lira as in the reference years of accounting data were expressed in that currency.



MEASURE SUPPLEMENTARY ALLOWANCES FOR GOODWILL



For industry, the sales agent indemnities is calculated on the total amount of commissions paid during the validity of the report and relating to business concluded after 1 January 1989. For agents or representatives acting on behalf of clients homes to sell exclusively to private consumers is confirmed that the annual commissions in excess of the extent of 12% is taken into account for calculating the supplementary customer by up to 65% (AEI ). Are included in the calculation also the money paid as reimbursement of expenses or contest, so we exclude only the real advances. The compensation must be paid even in case of resignation due to total permanent disability and death (in this case is paid to the heirs) if the report is in progress for at least a year and for the industry if withdrawal of the agent for the attainment of the retirement pension dell'ENASARCO. It 's also due to term contracts renewed or extended. The sales agent indemnities shall not be paid as a result of specific services performed by the agent, but compensatory damages. Therefore, we believe that it is not subject to the contribution ENASARCO and, by virtue of Article. 13. 1st paragraph of D.P.R. No 633/1972, is not even subject to VAT.

CRITERIA CALCULATION

Here are the practical criteria for calculating the allowance score, in relation to different times and dates of establishment of the agency relationship.

Agency relationships established by 31 December 1974:

- 3% of the commissions related to business agreements between the 1 'in January 1975 and December 31, 1979;
- 3.5% of the commissions on business to be concluded between the 1 'in January 1980 and December 31, 1988, up to a maximum of 36,000,000 pounds per year and 3% of the commissions in excess of the annual limit of L. 36,000,000;
- 4% of the commissions related to business concluded since 1 'in January 1989, up to a maximum of L. 72,000,000 per year and 3% of the commissions in excess of the limit of 72,000,000 Lire.

Agency relationships established in 1975 and 1976:

- 3% commission on all agreements relating to business start having sex until the date of 31 December 1979;
- 3.5% of the commissions on business to be concluded between the 1 'in January 1980 and December 31, 1988, in the limit of the ceiling of 36,000,000 pounds per year and 3% on the share of income exceeding that amount;
- 4% of the commissions related to business concluded since 1 'in January 1989, up to a maximum of L. 72,000,000 per year and 3% of the commissions per year exceeding that amount.

Agency relationships established over the years, from 1977 to 1982:

- 3% on all fees accrued for the first three years of the relationship;
- 3.5% of the commissions gained in the first three years until 31 December 1988, a limit of 36,000,000 pounds per year and 3% of the commissions in excess of the amount of L. 36,000,000;
- 4% of the commissions related to business concluded since 1 'in January 1989, up to a maximum of L. 72,000,000 per year and 3% of the commissions per year exceeding that amount.

Agency relationships established from 1983 to 1985:

- 3% on all fees accrued for the first three years of the relationship;
- 3.5% of the commissions accruing in the fourth, fifth and sixth year of the report, up to 36,000,000 pounds per year until 31 December 1988 and L. 72,000,000 per annum from 1 'in January 1989, 3% of the commissions in surplus;
- 4% of the commissions accruing after the sixth year completed, up to a maximum annual L. 72,000,000 and 3% of the commissions in excess.

Agency relationships established by 1 'January 1986 onwards:

- 3% on all fees accrued for the first three years of the relationship;
- 3.5% of the commissions gained over the years fourth, fifth and sixth, in the limit of 72,000,000 pounds per year and 3% of the commissions in excess of the amount of 72,000,000 lire;
- 4% of the commissions accruing in subsequent years to sixth, up to 72,000,000 lire for each year and 3% of the commissions in excess.


ALLOWANCE 'supplementary customer



AEI 18.12.1974 (Article 10) and the AEC 18.01.1977 (Article 14) to introduce a new permanent contracts institute connected with the dissolution of the relationship: the sales agent indemnities. The allowance in question is due every time the contract is dissolved, on the initiative of the House, not attributable to the fact all'ausiliario. Must be paid directly by the company, in addition to compensation for termination of the relationship.
In this table the values are reported in Lira as in the reference years of accounting data were expressed in that currency.



MEASURE SUPPLEMENTARY ALLOWANCES FOR GOODWILL

For industry, the sales agent indemnities is calculated on the total amount of commissions paid during the validity of the report and relating to business concluded after 1 January 1989. For agents or representatives acting on behalf of clients homes to sell exclusively to private consumers is confirmed that the annual commissions in excess of the extent of 12% is taken into account for calculating the supplementary customer by up to 65% (AEI ). Are included in the calculation also the money paid as reimbursement of expenses or contest, so we exclude only the real advances. The compensation must be paid even in case of resignation due to total permanent disability and death (in this case is paid to the heirs) if the report is in progress for at least a year and for the industry if withdrawal of the agent for the attainment of the retirement pension dell'ENASARCO. It 's also due to term contracts renewed or extended. The sales agent indemnities shall not be paid as a result of specific services performed by the agent, but compensatory damages. Therefore, we believe that it is not subject to the contribution ENASARCO and, by virtue of Article. 13. 1st paragraph of D.P.R. No 633/1972, is not even subject to VAT.

CRITERIA CALCULATION

Here are the practical criteria for calculating the allowance score, in relation to different times and dates of establishment of the agency relationship.

Agency relationships established by 31 December 1974:

- 3% of the commissions related to business agreements between the 1 'in January 1975 and December 31, 1979;
- 3.5% of the commissions on business to be concluded between the 1 'in January 1980 and December 31, 1988, up to a maximum of 36,000,000 pounds per year and 3% of the commissions in excess of the annual limit of L. 36,000,000;
- 4% of the commissions related to business concluded since 1 'in January 1989, up to a maximum of L. 72,000,000 per year and 3% of the commissions in excess of the limit of 72,000,000 Lire.

Agency relationships established in 1975 and 1976:

- 3% commission on all agreements relating to business start having sex until the date of 31 December 1979;
- 3.5% of the commissions on business to be concluded between the 1 'in January 1980 and December 31, 1988, in the limit of the ceiling of 36,000,000 pounds per year and 3% on the share of income exceeding that amount;
- 4% of the commissions related to business concluded since 1 'in January 1989, up to a maximum of L. 72,000,000 per year and 3% of the commissions per year exceeding that amount.

Agency relationships established over the years, from 1977 to 1982:

- 3% on all fees accrued for the first three years of the relationship;
- 3.5% of the commissions gained in the first three years until 31 December 1988, a limit of 36,000,000 pounds per year and 3% of the commissions in excess of the amount of L. 36,000,000;
- 4% of the commissions related to business concluded since 1 'in January 1989, up to a maximum of L. 72,000,000 per year and 3% of the commissions per year exceeding that amount.

Agency relationships established from 1983 to 1985:

- 3% on all fees accrued for the first three years of the relationship;
- 3.5% of the commissions accruing in the fourth, fifth and sixth year of the report, up to 36,000,000 pounds per year until 31 December 1988 and L. 72,000,000 per annum from 1 'in January 1989, 3% of the commissions in surplus;
- 4% of the commissions accruing after the sixth year completed, up to a maximum annual L. 72,000,000 and 3% of the commissions in excess.

Agency relationships established by 1 'January 1986 onwards:

- 3% on all fees accrued for the first three years of the relationship;
- 3.5% of the commissions gained over the years fourth, fifth and sixth, in the limit of 72,000,000 pounds per year and 3% of the commissions in excess of the amount of 72,000,000 lire;
- 4% of the commissions accruing in subsequent years to sixth, up to 72,000,000 lire for each year and 3% of the commissions in excess.