The digital representation of value

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ASOC was born in 2013 as part of the OpenCoesione initiative, coordinated by the Evaluation and Analysis Unit for Programming (NUVAP) of the Department for Cohesion Policies of the Presidency of the Council of Ministers, in collaboration with the Ministry of

Education and Representation in Italy of the European Commission.Download the Agreement with the Ministry of Education for the implementation of the ASOC project which renews the Agreement already signed in February 2017.

The first test cycle of the ASOC project took place in Italy in the year 2013-2014. Overall, over 30,000 students and 2,500 teachers were involved in the 8 editions of the educational path. The project has received specific awards under the

Open Government Partnership as an exemplary initiative to involve citizens in policy processes and in 2020 it was included in the Manifesto for the Digital Republic.From the 2019-2020 school year ASOC has been at the center of a European experimentation, carried out with the support of DG Regio of the European Commission.

For the first time, the ASOC model was also tested by some lower secondary schools. In fact, in the 2020-2021 edition, the Comprehensive Institutes of Cetraro and Don Milani of Florence carried out the educational path,

adequately remodeled in content and output, with the support of the territorial networks and the project team.To stay updated, subscribe to the newsletter and the Telegram channel, follow our social channels and write to the Team at [email protected]

In some practice documents (resolution no.72 / E / 2016, ruling 956-39 / 2018, no.903-47 / 2018,) the Revenue Agency has assimilated cryptocurrencies as well as ICOs (903-47 / 2018) to foreign currencies.

The Legislative Decree no. 90 of 25 May 2017 – transposing the IV Anti-Money Laundering Directive (Directive (EU) 2015/849) introduced lett. qq) in art. 1, paragraph 2, of Legislative Decree no. 231 of 2007, better known as the Anti-Money Laundering Decree.

This rule, in the updated text, defines virtual currency as a “digital representation of value, not issued by a central bank or a public authority, not necessarily linked to a legal tender currency, used as a means of exchange for purchase of goods and services and transferred, archived and negotiated electronically “.

Approach confirmed with Legislative Decree no. 125 of 4 October 2019 transposing directive no. 2018/843 of the European Parliament and of the Council, of 30 May 2018 (so-called V anti-money laundering directive) which amended and extended the definition of ciu to lett. qq) in art.

1, paragraph 2, of Legislative Decree no. 231 of 2007, which today reads as follows: “, not issued or guaranteed by a central bank or public authority, not necessarily linked to a legal tender currency, used as a means of exchange for ‘purchase of goods and services or for investment purposes and transferred, archived and negotiated electronically ”.

Article 4, paragraph 1, of Legislative Decree 167/1990, has imposed the obligation for residents in Italy who, during the tax period, hold investments abroad or foreign assets of a financial nature, capable of producing taxable income in Italy, to indicate them in the annual tax return (Part RW).

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