Home Blog Page 5

Artist Creates Haunting Ode To Black Women Who Have Gone Missing

0

Going insane was a luxury. It’s the going, that’s the treat. Going suggests travel, moving. There was no going. The madness was constant and still, sitting there, like a place on a map. The women in the beautifully brutal film 12 Years A Slave were mangled and maliciously intertwined.

It was where they lived, where they were from, born and bred into mundane inescapable crazy.

This young couple is having a great time

The twisted relationship dynamics between the two lead female characters Patsey and Mistress Epps in 12 Years A Slave are a horror. A painfully vivid illustration of the dank gnarly negotiations women had to make with each other to survive the demonic conditions of American slavery. The film fearlessly exposes a suppurating historic wound between Black and White women so wicked and utterly honest, it is both repulsive and liberating to witness.

We see the dark and sweet Patsey, doubly enslaved by virtue of her race and beauty, sway for a moment, let go like a girl, do a slow twirl. She is loose trying to lose herself, and she slips, for a moment, into a trance induced by the sound of her only friend Solomon’s sad singing violin. His is almost music. She is almost dancing. It is all almost a human moment.

Great article reading on the new smartphone

All of a sudden she goes limp, drops, knocked back into the terror of her life, by a heavy crystal decanter hurled at her head by Mistress Epps.

All of a sudden, she is once again a battered pile of dirty black woman parts wrapped in rags down on the floor. Mistress Epps is hate, full, guided and preserved by it. Patsey, the object, the affliction. She is, in Mistress Epps molested mind, literally the mistress.

Her husband Edwin Epps is addicted to Patsey, a deadly habit he will not kick, not for his wife, not for her dignity nor her sanity. The Mistress publicly demands Edwin rid himself and her home of the disease that is Patsey. He not only refuses his wife, he comfortably humiliates her.

Claiming his desire for the puddle of nasty nigger wench at their feet. The Mistress is frozen, stunned powerless by her husbands white male supremacy while Patsey is dragged away into darkness.

Patsey and the Mistress Epps personify Black and White American women’s painful slave legacy. American slavery was an insidious economic institution devised to benefit a minority of white Christian men, predicated on systemically preventing others access or the ability to establish alliances. Society has discussed how slavery successfully branded Blacks as inferior and sub-human, yet have we ever fully faced the brain washing, torture and rape terrorism practices slavery inflicted on Black and White women?

Are white privileged women jealous because their husbands had sex and lusted after black women right in their faces?

Powerful young woman taking a selfie

Do they believe the enslaved black women, purposefully seduced their white men, did they think they wanted to be raped?

Are black women in the eyes of white women, the original whores, the quintessential sluts? A sickening set of propositions, but the institution of slavery was such a sick situation for women to be in.

An evil woman is easy to understand. Mistress Epps makes clear white women bound in slavery were far more complicated than pure evil. She is in a tumultuous rage.

Never ending pleasure in talking to him

A white woman’s rage: privileged with no position, positioned with no power, powerful with no promise of independence, fidelity or safety.

The white woman could not properly direct her rage at her husband, she could not rail against white male supremacy. She too was in hell and Black enslaved women where the only ones in the chambers bellow her. So she sent her rage down and with her hot hate burned what was left of the bitches.

And the black women scorched beyond human recognition were left in pieces scattered and buried somewhere beneath hell. The concept of hell, like slavery, was designed to control and terrorize for eternity. The relationship between the mistress and the slave woman was so poisoned from its inception it could never be healed.

Is this our original sin? Could this be at the root of why Black women were cut out of the American suffrage movement when it came time for voting rights for women? Why many white abolitionist women turned their backs on the violence against southern Blacks to secure their own right to vote?

Black and White American women were doomed from the start, viciously competitive, inhuman maddening

Women’s movements can’t move in America until we have courageous honest discourse about the sadistic historic foundation of the relationship. We were systematically cultured to distrust and envy each other. We were never meant to be sisters.

Please Stop Asking this Woman to Record Your Voice Messages

0

Going insane was a luxury. It’s the going, that’s the treat. Going suggests travel, moving. There was no going. The madness was constant and still, sitting there, like a place on a map. The women in the beautifully brutal film 12 Years A Slave were mangled and maliciously intertwined.

It was where they lived, where they were from, born and bred into mundane inescapable crazy.

This young couple is having a great time

The twisted relationship dynamics between the two lead female characters Patsey and Mistress Epps in 12 Years A Slave are a horror. A painfully vivid illustration of the dank gnarly negotiations women had to make with each other to survive the demonic conditions of American slavery. The film fearlessly exposes a suppurating historic wound between Black and White women so wicked and utterly honest, it is both repulsive and liberating to witness.

We see the dark and sweet Patsey, doubly enslaved by virtue of her race and beauty, sway for a moment, let go like a girl, do a slow twirl. She is loose trying to lose herself, and she slips, for a moment, into a trance induced by the sound of her only friend Solomon’s sad singing violin. His is almost music. She is almost dancing. It is all almost a human moment.

Great article reading on the new smartphone

All of a sudden she goes limp, drops, knocked back into the terror of her life, by a heavy crystal decanter hurled at her head by Mistress Epps.

All of a sudden, she is once again a battered pile of dirty black woman parts wrapped in rags down on the floor. Mistress Epps is hate, full, guided and preserved by it. Patsey, the object, the affliction. She is, in Mistress Epps molested mind, literally the mistress.

Her husband Edwin Epps is addicted to Patsey, a deadly habit he will not kick, not for his wife, not for her dignity nor her sanity. The Mistress publicly demands Edwin rid himself and her home of the disease that is Patsey. He not only refuses his wife, he comfortably humiliates her.

Claiming his desire for the puddle of nasty nigger wench at their feet. The Mistress is frozen, stunned powerless by her husbands white male supremacy while Patsey is dragged away into darkness.

Patsey and the Mistress Epps personify Black and White American women’s painful slave legacy. American slavery was an insidious economic institution devised to benefit a minority of white Christian men, predicated on systemically preventing others access or the ability to establish alliances. Society has discussed how slavery successfully branded Blacks as inferior and sub-human, yet have we ever fully faced the brain washing, torture and rape terrorism practices slavery inflicted on Black and White women?

Are white privileged women jealous because their husbands had sex and lusted after black women right in their faces?

Powerful young woman taking a selfie

Do they believe the enslaved black women, purposefully seduced their white men, did they think they wanted to be raped?

Are black women in the eyes of white women, the original whores, the quintessential sluts? A sickening set of propositions, but the institution of slavery was such a sick situation for women to be in.

An evil woman is easy to understand. Mistress Epps makes clear white women bound in slavery were far more complicated than pure evil. She is in a tumultuous rage.

Never ending pleasure in talking to him

A white woman’s rage: privileged with no position, positioned with no power, powerful with no promise of independence, fidelity or safety.

The white woman could not properly direct her rage at her husband, she could not rail against white male supremacy. She too was in hell and Black enslaved women where the only ones in the chambers bellow her. So she sent her rage down and with her hot hate burned what was left of the bitches.

And the black women scorched beyond human recognition were left in pieces scattered and buried somewhere beneath hell. The concept of hell, like slavery, was designed to control and terrorize for eternity. The relationship between the mistress and the slave woman was so poisoned from its inception it could never be healed.

Is this our original sin? Could this be at the root of why Black women were cut out of the American suffrage movement when it came time for voting rights for women? Why many white abolitionist women turned their backs on the violence against southern Blacks to secure their own right to vote?

Black and White American women were doomed from the start, viciously competitive, inhuman maddening

Women’s movements can’t move in America until we have courageous honest discourse about the sadistic historic foundation of the relationship. We were systematically cultured to distrust and envy each other. We were never meant to be sisters.

At-home Massage Service for Women of Color is Changing The Game

0

Going insane was a luxury. It’s the going, that’s the treat. Going suggests travel, moving. There was no going. The madness was constant and still, sitting there, like a place on a map. The women in the beautifully brutal film 12 Years A Slave were mangled and maliciously intertwined.

It was where they lived, where they were from, born and bred into mundane inescapable crazy.

This young couple is having a great time

The twisted relationship dynamics between the two lead female characters Patsey and Mistress Epps in 12 Years A Slave are a horror. A painfully vivid illustration of the dank gnarly negotiations women had to make with each other to survive the demonic conditions of American slavery. The film fearlessly exposes a suppurating historic wound between Black and White women so wicked and utterly honest, it is both repulsive and liberating to witness.

We see the dark and sweet Patsey, doubly enslaved by virtue of her race and beauty, sway for a moment, let go like a girl, do a slow twirl. She is loose trying to lose herself, and she slips, for a moment, into a trance induced by the sound of her only friend Solomon’s sad singing violin. His is almost music. She is almost dancing. It is all almost a human moment.

Great article reading on the new smartphone

All of a sudden she goes limp, drops, knocked back into the terror of her life, by a heavy crystal decanter hurled at her head by Mistress Epps.

All of a sudden, she is once again a battered pile of dirty black woman parts wrapped in rags down on the floor. Mistress Epps is hate, full, guided and preserved by it. Patsey, the object, the affliction. She is, in Mistress Epps molested mind, literally the mistress.

Her husband Edwin Epps is addicted to Patsey, a deadly habit he will not kick, not for his wife, not for her dignity nor her sanity. The Mistress publicly demands Edwin rid himself and her home of the disease that is Patsey. He not only refuses his wife, he comfortably humiliates her.

Claiming his desire for the puddle of nasty nigger wench at their feet. The Mistress is frozen, stunned powerless by her husbands white male supremacy while Patsey is dragged away into darkness.

Patsey and the Mistress Epps personify Black and White American women’s painful slave legacy. American slavery was an insidious economic institution devised to benefit a minority of white Christian men, predicated on systemically preventing others access or the ability to establish alliances. Society has discussed how slavery successfully branded Blacks as inferior and sub-human, yet have we ever fully faced the brain washing, torture and rape terrorism practices slavery inflicted on Black and White women?

Are white privileged women jealous because their husbands had sex and lusted after black women right in their faces?

Powerful young woman taking a selfie

Do they believe the enslaved black women, purposefully seduced their white men, did they think they wanted to be raped?

Are black women in the eyes of white women, the original whores, the quintessential sluts? A sickening set of propositions, but the institution of slavery was such a sick situation for women to be in.

An evil woman is easy to understand. Mistress Epps makes clear white women bound in slavery were far more complicated than pure evil. She is in a tumultuous rage.

Never ending pleasure in talking to him

A white woman’s rage: privileged with no position, positioned with no power, powerful with no promise of independence, fidelity or safety.

The white woman could not properly direct her rage at her husband, she could not rail against white male supremacy. She too was in hell and Black enslaved women where the only ones in the chambers bellow her. So she sent her rage down and with her hot hate burned what was left of the bitches.

And the black women scorched beyond human recognition were left in pieces scattered and buried somewhere beneath hell. The concept of hell, like slavery, was designed to control and terrorize for eternity. The relationship between the mistress and the slave woman was so poisoned from its inception it could never be healed.

Is this our original sin? Could this be at the root of why Black women were cut out of the American suffrage movement when it came time for voting rights for women? Why many white abolitionist women turned their backs on the violence against southern Blacks to secure their own right to vote?

Black and White American women were doomed from the start, viciously competitive, inhuman maddening

Women’s movements can’t move in America until we have courageous honest discourse about the sadistic historic foundation of the relationship. We were systematically cultured to distrust and envy each other. We were never meant to be sisters.

King Daughter Says Her Mother’s Papers Should Be Published

0

Going insane was a luxury. It’s the going, that’s the treat. Going suggests travel, moving. There was no going. The madness was constant and still, sitting there, like a place on a map. The women in the beautifully brutal film 12 Years A Slave were mangled and maliciously intertwined.

It was where they lived, where they were from, born and bred into mundane inescapable crazy.

This young couple is having a great time

The twisted relationship dynamics between the two lead female characters Patsey and Mistress Epps in 12 Years A Slave are a horror. A painfully vivid illustration of the dank gnarly negotiations women had to make with each other to survive the demonic conditions of American slavery. The film fearlessly exposes a suppurating historic wound between Black and White women so wicked and utterly honest, it is both repulsive and liberating to witness.

We see the dark and sweet Patsey, doubly enslaved by virtue of her race and beauty, sway for a moment, let go like a girl, do a slow twirl. She is loose trying to lose herself, and she slips, for a moment, into a trance induced by the sound of her only friend Solomon’s sad singing violin. His is almost music. She is almost dancing. It is all almost a human moment.

Great article reading on the new smartphone

All of a sudden she goes limp, drops, knocked back into the terror of her life, by a heavy crystal decanter hurled at her head by Mistress Epps.

All of a sudden, she is once again a battered pile of dirty black woman parts wrapped in rags down on the floor. Mistress Epps is hate, full, guided and preserved by it. Patsey, the object, the affliction. She is, in Mistress Epps molested mind, literally the mistress.

Her husband Edwin Epps is addicted to Patsey, a deadly habit he will not kick, not for his wife, not for her dignity nor her sanity. The Mistress publicly demands Edwin rid himself and her home of the disease that is Patsey. He not only refuses his wife, he comfortably humiliates her.

Claiming his desire for the puddle of nasty nigger wench at their feet. The Mistress is frozen, stunned powerless by her husbands white male supremacy while Patsey is dragged away into darkness.

Patsey and the Mistress Epps personify Black and White American women’s painful slave legacy. American slavery was an insidious economic institution devised to benefit a minority of white Christian men, predicated on systemically preventing others access or the ability to establish alliances. Society has discussed how slavery successfully branded Blacks as inferior and sub-human, yet have we ever fully faced the brain washing, torture and rape terrorism practices slavery inflicted on Black and White women?

Are white privileged women jealous because their husbands had sex and lusted after black women right in their faces?

Powerful young woman taking a selfie

Do they believe the enslaved black women, purposefully seduced their white men, did they think they wanted to be raped?

Are black women in the eyes of white women, the original whores, the quintessential sluts? A sickening set of propositions, but the institution of slavery was such a sick situation for women to be in.

An evil woman is easy to understand. Mistress Epps makes clear white women bound in slavery were far more complicated than pure evil. She is in a tumultuous rage.

Never ending pleasure in talking to him

A white woman’s rage: privileged with no position, positioned with no power, powerful with no promise of independence, fidelity or safety.

The white woman could not properly direct her rage at her husband, she could not rail against white male supremacy. She too was in hell and Black enslaved women where the only ones in the chambers bellow her. So she sent her rage down and with her hot hate burned what was left of the bitches.

And the black women scorched beyond human recognition were left in pieces scattered and buried somewhere beneath hell. The concept of hell, like slavery, was designed to control and terrorize for eternity. The relationship between the mistress and the slave woman was so poisoned from its inception it could never be healed.

Is this our original sin? Could this be at the root of why Black women were cut out of the American suffrage movement when it came time for voting rights for women? Why many white abolitionist women turned their backs on the violence against southern Blacks to secure their own right to vote?

Black and White American women were doomed from the start, viciously competitive, inhuman maddening

Women’s movements can’t move in America until we have courageous honest discourse about the sadistic historic foundation of the relationship. We were systematically cultured to distrust and envy each other. We were never meant to be sisters.

Great News: Black Owned Businesses Thrive in the Inland Region

0

Going insane was a luxury. It’s the going, that’s the treat. Going suggests travel, moving. There was no going. The madness was constant and still, sitting there, like a place on a map. The women in the beautifully brutal film 12 Years A Slave were mangled and maliciously intertwined.

It was where they lived, where they were from, born and bred into mundane inescapable crazy.

This young couple is having a great time

The twisted relationship dynamics between the two lead female characters Patsey and Mistress Epps in 12 Years A Slave are a horror. A painfully vivid illustration of the dank gnarly negotiations women had to make with each other to survive the demonic conditions of American slavery. The film fearlessly exposes a suppurating historic wound between Black and White women so wicked and utterly honest, it is both repulsive and liberating to witness.

We see the dark and sweet Patsey, doubly enslaved by virtue of her race and beauty, sway for a moment, let go like a girl, do a slow twirl. She is loose trying to lose herself, and she slips, for a moment, into a trance induced by the sound of her only friend Solomon’s sad singing violin. His is almost music. She is almost dancing. It is all almost a human moment.

Great article reading on the new smartphone

All of a sudden she goes limp, drops, knocked back into the terror of her life, by a heavy crystal decanter hurled at her head by Mistress Epps.

All of a sudden, she is once again a battered pile of dirty black woman parts wrapped in rags down on the floor. Mistress Epps is hate, full, guided and preserved by it. Patsey, the object, the affliction. She is, in Mistress Epps molested mind, literally the mistress.

Her husband Edwin Epps is addicted to Patsey, a deadly habit he will not kick, not for his wife, not for her dignity nor her sanity. The Mistress publicly demands Edwin rid himself and her home of the disease that is Patsey. He not only refuses his wife, he comfortably humiliates her.

Claiming his desire for the puddle of nasty nigger wench at their feet. The Mistress is frozen, stunned powerless by her husbands white male supremacy while Patsey is dragged away into darkness.

Patsey and the Mistress Epps personify Black and White American women’s painful slave legacy. American slavery was an insidious economic institution devised to benefit a minority of white Christian men, predicated on systemically preventing others access or the ability to establish alliances. Society has discussed how slavery successfully branded Blacks as inferior and sub-human, yet have we ever fully faced the brain washing, torture and rape terrorism practices slavery inflicted on Black and White women?

Are white privileged women jealous because their husbands had sex and lusted after black women right in their faces?

Powerful young woman taking a selfie

Do they believe the enslaved black women, purposefully seduced their white men, did they think they wanted to be raped?

Are black women in the eyes of white women, the original whores, the quintessential sluts? A sickening set of propositions, but the institution of slavery was such a sick situation for women to be in.

An evil woman is easy to understand. Mistress Epps makes clear white women bound in slavery were far more complicated than pure evil. She is in a tumultuous rage.

Never ending pleasure in talking to him

A white woman’s rage: privileged with no position, positioned with no power, powerful with no promise of independence, fidelity or safety.

The white woman could not properly direct her rage at her husband, she could not rail against white male supremacy. She too was in hell and Black enslaved women where the only ones in the chambers bellow her. So she sent her rage down and with her hot hate burned what was left of the bitches.

And the black women scorched beyond human recognition were left in pieces scattered and buried somewhere beneath hell. The concept of hell, like slavery, was designed to control and terrorize for eternity. The relationship between the mistress and the slave woman was so poisoned from its inception it could never be healed.

Is this our original sin? Could this be at the root of why Black women were cut out of the American suffrage movement when it came time for voting rights for women? Why many white abolitionist women turned their backs on the violence against southern Blacks to secure their own right to vote?

Black and White American women were doomed from the start, viciously competitive, inhuman maddening

Women’s movements can’t move in America until we have courageous honest discourse about the sadistic historic foundation of the relationship. We were systematically cultured to distrust and envy each other. We were never meant to be sisters.

Danno emergente lucro cessante. Modello precompilato di perizia

0

 MODELLO DI PERIZIA DI DANNO EMERGENTE, LUCRO CESSANTE E DANNO FUTURO,

COMPLETO DI NORME E FORMULE PER LA DETERMINAZIONE DEL  RISARCIMENTO.


Facilmente adeguabile a ogni tipologia di attività e di danno ricevuto da terzi.

Con il modello di perizia danni (derivante da STIMA REALE già contenente i motivi, le norme e le formule) sarà «Molto semplice» costruire una perizia per danni economici (danno emergente, lucro cessante e danno futuro) e conferirne un valore ai fini della richiesta di risarcimento da richiedere ai terzi. Il modello precompilato è una base solida di modello di perizia danni,  da cui partire per la redazione di una perizia in fattispecie, e che permetterà di dedicarsi esclusivamente  alla ricerca dei documenti a supporto e dimostrazione dei danni, da citare nella medesima relazione per danno emergente e lucro cessante. E’ il caso quindi del comportamento di terzi che con proprie e illegittime azioni causano l’interruzione del ciclo economico di una impresa. Tali tipologie di danni economici, quando dimostrati nel corso di un contenzioso giudiziario, «costituiscono diritto al risarcimento» con sentenza del giudice in via equitativa.

Cenni giuridici sul danno emergente – lucro cessante – danno futuro Facciamo un piccolo cenno sulle differenze esistenti tra il danno emergente, il lucro cessante e il danno futuro o perdita di chance, ai fini della possibilità di ottenere dal giudice il risarcimento dei danni subiti da far corrispondere ai terzi che deliberatamente hanno causato gli stessi. Per legge, tutte le tre tipologie di danno economico sono teoricamente risarcibili, alcuni con determinazione del quantum in maniera precisa (come il danno emergente patrimoniale) altre mediante valutazione equitativa del giudice medesimo.

Danno emergente. Il danno emergente riguarda la valutazione economica della perdita patrimoniale subita dal ricorrente per causa di un terzo. Ai fini della richiesta di risarcimento. Esso è quantificabile in maniera precisa, in relazione alla riduzione del patrimonio del ricorrente direttamente causato da azioni di terzi. 

Perdita di profitto. Il lucro cessante invece riguarda il reddito non conseguibile a causa del comportamento illegale dei terzi. A differenza del danno emergente il lucro cessante fa riferimento ad una situazione futura e non attuale. La sua valorizzazione, e attualizzazione,  ai fini del risarcimento attiene alla mancata “ricchezza futura non conseguibile” per causa del comportamento dannoso tenuto da terzi. Chiaramente, ai fini dell’indennizzo del valore equivalente, la sua quantificazione monetaria ( a differenza del danno emergente) è solo prevedibile! 

Perdita di chance o danno futuro. Anche il danno futuro è un danno patrimoniale (come il danno emergente) ma è anche configurabile come perdita di reddito ossia come lucro cessante per effetto della inevitabile riduzione della futura potenzialità reddituale dell’impresa.

Nel proforma di perizia (ELABORATO SU REALI PERIZIE PRESENTATE IN TRIBUNALE)  troverete le sentenze che liquidano sia il danno futuro che il lucro cessante oltre al danno emergente. Con questo utilissimo modello pronto all’uso di perizia di stima di danno emergente e lucro cessante (che per sua natura è attività complessa) potrai realizzare “in brevissimo tempo” un’attività professionale di elevato valore sia economico che professionale.

         

 PROMO FINO AL 24.05.2024 INVECE DI E. 89.90
modello garantito 
(se hai problemi con il pagamento clicca qui)

(Il responsabile Merola Giuseppe – commercialista – iscritto ODCEC di Sala C. SA 101/a)

]]>

Contratto di finanziamento tra società e privato.

0

FINANZIAMENTO DA PRIVATO NON SOCIO A SRL – MODELLO CONTRATTO PRECOMPILATO PROFESSIONALE GARANTITO

Operazione di finanziamento consentita da deliberazione CICR/2005 19/7/2005 art2 co2.

Si pone con frequenza il dubbio, se una società di capitali (come ad esempio una s.r.l. commerciale) possa ricevere un finanziamento da “un soggetto privato, terzo non socio” (o altre società o enti non finanziatori istituzionali) vista l’attuale difficoltà delle imprese di accesso al credito bancario.

Ci riferiamo alla possibilità di raccolta di risparmio tra il pubblico o acquisizione di finanziamenti, non consentita in linea generale alle imprese commerciali, ma esclusivamente agli operatori professionali ossia a Banche e società Finanziarie, come da vigente normativa bancaria (T.U.B.).  

Ad eccezione del finanziamento ricevuto: 

1) Dai soci che abbiano acquisito (nella società da finanziare) partecipazioni da almeno 3 mesi, e che detengano almeno il 2% del capitale sociale. Questi potranno erogare alla società partecipata un «finanziamento in conto socio» purché ciò sia consentito «dallo Statuto sociale».

 2) Da altri soggetti diversi dai precedenti (come nel nostro caso), quando il finanziamento erogato risulti da REGOLARE contratto di PRESTITO stipulato mediante trattative private e mediante stipula di contratto di finanziamento in cui sia indicato anche «la natura» del prestito.

Secondo il CICR, quindi, non costituisce “raccolta di risparmio tra il pubblico” l’acquisizione di un finanziamento privato ricevuto da un “terzo”  non socio.

Le condizioni per l’ammissibilità di tale operazione di finanziamento quindi sono due:

1) Il finanziamento sia concordato mediante trattativa privata e non offerta pubblica,  2) E nel contratto sia ben indicata natura e destinazione del prestito.

Ciò è indicato all’art. 2 comma 2 della delibera suddetta 1058 19/07/2005.

=================================
Qui vi proponiamo il modello di contratto di finanziamento privato pronto all’uso, estratto da scrittura di finanziamento reale

.Se hai bisogno di effettuare tale “particolare” operazione di prestito, erogato da un privato non socio a favore di una impresa, società o onlus, oppure tra altri soggetti giuridici tra di loro non partecipanti,  

. non hai il tempo per lunghe ricerche normative,

.e vuoi evitare rischi di omissioni

potrai utilizzare questo utilissimo schema preimpostato, garantito;
estratto da reale operazione, già controllata e validata dagli organi competenti.
 
Acquisto garantito dalla formula soddisfatto o rimborsato
In promo fino al 19.05.2024
 

Pagamento con carta di credito circuiti Visa-Mastercard-American express-PayPal. Se non avete un conto paypal cliccate comunque su “Crea conto paypal” che vi darà la possibilità di pagare con una normale carta di credito o prepagata. 

Responsabile del modello: giuseppe merola commercialista – revisore contabile – contrattualista iscritto all’ODCEC di Sala Consilina al n. 101 A, dal 20-5-2000.

Cessione di quote srl e cessione CREDITO finanziamento socio. Preliminare personalizzabile.

0

Proforma di « Cessione di quote e cessione del credito » detenuti in società partecipata. 

Ti proponiamo un preliminare di cessione quote srl.  Un atto da stilare quando un socio intende effettuare la cessione di quote ossia della propria partecipazione detenuta in una società di capitali. Il preliminare va firmato quando cedente e cessionario delle quote ritengano di voler prendere solo l’impegno alla futura compravendita delle quote sociali.

(L‘intera normativa in ordine alla cessione di quote la troverete cliccando qui).

Nel  preliminare qui scaricabile, DI CESSIONE DI QUOTE SOCIALI il cedente con la promessa di vendita effettua anche la cessione di un finanziamento erogato precedentemente alla società. Quindi trattasi di proforma particolare, in cui il cedente vende sia la quota di partecipazione al capitale sociale, sia il credito vantato nei confronti della stessa società.

Oggi dopo l’entrata in vigore dell’art. 36 co. 1 – bis della Legge n. 133 del 6/08/2008 di conversione del Decreto Legge n. 112 del 25/06/2008, la cessione di quote sociali di s.r.l. può avvenire anche per mano dei commercialisti, oltre alla possibilità del normale rogito notarile.

Questa possibilità è data ai commercialisti esclusivamente per la cessione delle quote sociali di una società a responsabilità limitata.

Ma la convenienza e la semplicità dell’operazione è pressoché nulla.
Molte volte tra smart card e quant’altro occorre per la cessione di quote tramite commercialista, è più conveniente utilizzare il vecchio rogito notatile.
IL PRELIMINARE DI CESSIONE DI QUOTE

NOI A TALE SCOPO, che è quello di semplificare la vita ai contribuenti ed essere pratici, per bloccare il prezzo dell’accordo di cessione di quote, abbiamo realizzato una scrittura preliminare di cessione di quote di s.r.l. in cui proprietario e acquirente si impegnano alla futura cessione, stabilendo ogni termine occorrente e necessario per poi preparare l’atto notarile di cessione meramente formale.

CESSIONE DI QUOTE E CESSIONE DEL CREDITO DEL SOCIO
Qui abbiamo voluto proporvi un atto diverso, in cui il cedente alcuni mesi prima della data in cui effettivamente intende effettuare la cessione delle proprie partecipazioni, stipula un compromesso con l’acquirente, riceve l’acconto ed è tranquillo per la futura operazione.

A tal fine nel proforma di cessione di quote sono state indicate tutte le formule di garanzia per l’acquirente e il cedente.

Ai fini del pagamento se non in possesso di conto paypal cliccate comunque su “CREA CONTO PAYPAL” che vi darà la possibilità di pagare
con una normale carta di credito o prepagata. 
Nel caso il proforma acquistato non sia conforme a quanto indicato rimborseremo immediatamente quanto pagato! 
Prodotto realizzato da Merola Giuseppe – commercialista – revisore contabile – responsabile del sito RIVISTA FISCALE WEB, iscritto all’ODCEC di Sala Consilina al n. 101 sez. A, coperto da polizza professionale AXA MPS. Contenuti aggiornati alle norme vigenti al 6 12 2014, in caso di problemi contattateci all’ind

IL NOSTRO PROFORMA PRONTO ALLA FIRMA

Nel nostro preliminare di cessione di quote è stato previsto oltre alla fissazione del prezzo di cessione delle quote di capitale sociale,  anche il trasferimento di un finanziamento soci, effettuato dal cedente, che sarà pagato contestualmente alla vendita della partecipazione al capitale sociale come una vera e propria cessione di credito.[

Proforma di preliminare di cessione di quote e cessione del credito del credito verso la società. 

 

Ai fini del pagamento se non in possesso di conto paypal cliccate comunque su “CREA CONTO PAYPAL” che vi darà la possibilità di pagare
con una normale carta di credito o prepagata. 
Nel caso il proforma acquistato non sia conforme a quanto indicato rimborseremo immediatamente quanto pagato! 
Prodotto realizzato da Merola Giuseppe – commercialista – revisore contabile – responsabile del sito RIVISTA FISCALE WEB, iscritto all’ODCEC di Sala Consilina al n. 101 sez. A
]]>

Perizia di stima dei conferimenti societari. Facsimile

0

Proponiamo Modello pronto all’uso di perizia di stima ramo di azienda, in conferimento a collegata

E’ necessaria la perizia di stima RAMO DI AZIENDA (da parte di un revisore contabile ex art. 2465 C.C.) “dei beni in natura e di crediti” apportati dai soci a favore di altra  società a titolo di  conferimento.

Il Codice civile infatti recita che “chi conferisce beni in natura o crediti” in una società di capitali deve presentare la perizia di stima giurata redatta da un revisore legale o di una società di revisione che siano iscritti nell’apposito registro. La perizia di ramo di azienda deve contenere la descrizione dei beni o crediti conferiti, l’indicazione dei criteri di valutazione adottati,  e l’attestazione che il loro valore sia almeno pari a quello ad essi attribuito ai fini della determinazione del capitale sociale”.        

L’obbligo della perizia di stima, prevista dal comma 1 dell’art. 2465 del C.C. si applica anche nei casi in cui, una società acquista, per un importo pari o superiore ad un decimo del capitale sociale,  beni o crediti dai soci fondatori, dai soci e dagli amministratori, nei due anni dalla iscrizione della società nel registro delle imprese.

La disposizione che prevede l’obbligatorietà della perizia di stima di ramo di azienda ai fini di conferimento, è rivolta ad iscrivere in bilancio, il valore effettivo dei beni conferiti dai soci nella società di capitali, a tutela dei terzi.

Precedentemente alla Riforma societaria, ai fini della redazione della perizia di stima di ramo di azienda il procedimento di valutazione richiedeva la nomina di un perito da parte del  Presidente del tribunale  nella cui circoscrizione aveva sede sociale la società conferente.

Ciò in principal modo nei casi di trasformazioni societarie, come ad esempio la trasformazione da società di persone a società di capitali.

Il perito deve essere scelto tra i soggetti iscritti nell’albo dei revisori contabili che valorizza l’azienda o il ramo di azienda nel nostro caso in conferimento in altra società di capitali.

Dal link qui sotto potrete scaricare un fac simile di PERIZIA DI STIMA DI RAMO DI AZIENDA in cui conferente  e conferitaria sono due società a responsabilità limitata in cui la prima apporta ramo d’azienda alla seconda contro nuova partecipazione al capitale sociale.

La perizia di stima ramo di azienda che stai acquistando è un atto realmente utilizzato per il conferimento di ramo di azienda da conferire in altra società.

Oggi le responsabilità del perito verso i terzi sono molto onerose, e con l’utilizzo delle linee logiche contenute nel modello ti garantiamo di poter completare in piena tranquillità e con maggiori utili LA TUA PERIZIA DI STIMA DI RAMO DI AZIENDA.

Siamo disponibili e lieti anche se vorrai interpellarci per un confronto su aspetti controversi della tua perizia.

GRAZIE DELLA FIDUCIA. 

IN PROMOZIONE fino al 20.05.2024 INVECE DI € 49.90

CON FORMULA SODDISFATTO O RIMBORSATO

Vuoi maggiori informazioni. Clicca qui


Pagamento con PayPal o Carta di Credito circuiti VISA-MASTERCARD-AMERICAN EXPRESS-PAYPAL.  

In caso di problemi con il checkout di transazione contattateci.

Prodotto realizzato da Giuseppe.A.Merola – Commercialista – Revisore contabile – Responsabile del sito rivista fiscale web, iscritto all’O.D.C.E.C. di Sala Consilina al n. 101 sez. A, coperto da polizza professionale Axa Mps.

CONFERIMENTO DI RAMO DI AZIENDA

Verbale assemblea rinuncia al credito. MODELLO.

0

Modello professionale – pronto di verbale di assemblea societaria di “rinuncia al credito del socio” e storno a patrimonio netto.

Fonti normative della rinuncia al credito del socio: Art. 2467 C.C.; Art. 88 comma 4 del T.U.I.R.; Parere n. 7/2001 del Comitato Consultivo Anti-Elusivo.

Il modello di verbale di rinuncia al credito di un socio, è pronto per l’utilizzo, in quanto occorrente, semplicemente del solo inserimento dei dati del Presidente dell’Assemblea, dei dati dei soci presenti o delegati (partecipanti alla deliberazione).

Durante l’attività societaria, i soci molto spesso finanziano gli investimenti della impresa partecipata a titolo di prestito (da rimborsare).  

Successivamente dopo anni, gli stessi soci possono decidere di lasciare al patrimonio aziendale tale credito,  tramite  la decisione c.d. appunto di rinuncia al  credito vantato verso la società (che dovrà essere ratificato dall’assemblea dei soci).

Credito che quindi cambia natura, poiché convertito e stornato, a patrimonio netto, senza alcuna movimentazione finanziaria.

Tale operazione necessità di apposito verbale di assemblea di rinuncia al credito del finanziamento del socio, in cui tale volontà del singolo sia approvatw dalla maggioranza.

La rinuncia al credito da parte del socio,  incrementa il patrimonio netto della società come previsto  dalla  nuova versione del principio contabile OIC, diffusa dall’Organismo italiano di contabilità in bozza  per la consultazione sino al 17 febbraio 2014.

Il documento dell’Organismo di contabilità estende la possibilità dei “Versamenti a titolo di finanziamento” (da iscrivere nella voce D3 del passivo di bilancio per i quali la società ha l’obbligo di restituzione) PREVEDENDONE l’imputazione a patrimonio netto nel caso di rinuncia al credito o finanziamento da parte dei soci.

Con l’atto di rinuncia al credito di precedente finanziamento del socio, non si ha imputazione, di tale valore, a conto economico e pertanto la registrazione contabile sarà:

“DEBITI VERSO SOCI   A  ALTRE RISERVE SENZA DESTINAZIONE SPECIFICA”.

(Cenni dell’OIC in merito alla rinuncia al credito)

E’ stata confermata la semplificazione contabile per l’allocazione delle riserve iscrivibili a patrimonio netto che dovranno essere imputate al raggruppamento “Altre riserve”.

Tale decisione di rinuncia al credito, spesso è motivata dalla necessità di capitalizzare la società partecipata, anche per il nuovo beneficio ACE a favore del socio rinunciatario.

La rinuncia al credito del socio, dalla parte societaria,  trasforma il debito verso il socio in una posta di patrimonio netto con natura di riserva di capitale.

Qui vi proponiamo il nostro proforma di verbale assemblea di rinuncia al credito del socio, in cui sono menzionate le norme di legge che consentono l’effettuazione dell’operazione, il Parere del Comitato anti-elusivo, che discriminano il caso di NON ELUSIVITA’ DELLA RINUNCIA al credito DEL socio di finanziamento pregresso.

Un modello utile e professionale per effettuare una operazione giuridica e contabile, per sua natura complessa, che necessitá della menzione delle disposizioni che la consentono.

Non é un facsimile di verbale ma un modello pronto all’uso utilizzato negli studi professionali

in promo fino Al 24.05.2024 Invece di €. 29.90

Garantiamo che il suo valore è molto superiore

Con garanzia soddisfatti o rimborsati

dell’intero prezzo tramite sistema PayPal

(confidando nella buona etica)

 

Dopo la procedura di pagamento il file acquistato ti sarà immediatamente disponibile

Pagamento con carta di credito circuiti Visa-Mastercard-American express-PayPal. Se non avete un conto paypal cliccate comunque su “Crea conto paypal” che vi darà la possibilità di pagare con una normale carta di credito o prepagata.

Responsabile del modello: G.Merola commercialista – revisore contabile – contrattualista iscritto all’O.D.C.E.C. di Sala Consilina al n. 101 A, dal 20-5-2000.

Contenuti aggiornati al 26 aprile 2017