Criteri di classificazione
$1881;<1>-F5;:50188-?<1/51253A>-:;5/;:@>-@@501>5B-@501?53:-@5/;911225/-/5?@>A91:@505
/;<1>@A>- -?1/;:0-/41-88-0-@-05>521>591:@;018.58-:/5;<>1?1:@5:;A: 2-5>B-8A1<;?5@5B;;:13-@5B;5?/>5@@;-881 B;/5 0188T@@5B;;-88-B;/1 018&-??5B; :;:/4L81>18-@5B1<;?@1/;<1>@10188T-@@5B;1018<-??5B;
!: <->@5/;8->1 B5 253A>-:; 5 01>5B-@5 05 /;<1>@A>- -B1:@5 /;91 ?;@@;?@-:@1 195??5;:5 ;..853-F5;:->51 ; />105@5
"1 ;<1>-F5;:5 05 /;<1>@A>- ?;:; 25:-85FF-@1 - :1A@>-85FF->1 8T1221@@; 1/;:;95/; 31:1>-@; 0- A: >5?/45;
/;<1>@;5:<->@5/;8->181@5<;8;35105/;<1>@A>-<>1B5?@10-88;!)?;:;81?13A1:@5
/;<1>@A>-052-5>B-8A12-5>B-8A141031 /414-8T;.51@@5B;05/;<>5>18T1?<;?5F5;:1-88-B->5-F5;:1052-5>
B-8A105A:-<;?@-05.58-:/5;-@@>5.A5.581-0A:<->@5/;8->1>5?/45;
/;<1>@A>-0528A??525:-:F5->5/-?428;C41031 /414-8T;.51@@5B;05/;<>5>18T1?<;?5F5;:1-B->5-F5;:1 01528A??505/-??-2A@A>5-@@>5.A5.585-<->@5/;8->5>5?/45-??;/5-@5-<;?@105.58-:/5;
Criteri di iscrizione
85?@>A91:@525:-:F5->501>5B-@505/;<1>@A>-?;:;5:5F5-891:@15?/>5@@5-8 2-5>B-8A11?;:;/8-??525/-@5:188-B;/105.58-:/5;05-@@5B;<-@>59;:5-81 U1>5B-@505/;<1>@A>-V105<-??5B;<-@>59;:5-81 U1>5B-@505 /;<1>@A>-V -?1/;:0-/41-88-0-@-05>521>591:@;018.58-:/5;<>1?1:@5:;A: 2-5>B-8A1 <;?5@5B;;:13-@5B;
"T;<1>-F5;:1K/;:?501>-@-05/;<1>@A>-?11?5?@1A:-0;/A91:@-F5;:12;>9-85FF-@-0188->18-F5;:1@>-8;
?@>A91:@; 05 /;<1>@A>- 1 5 >5?/45 /;<1>@5 /41 >581B5 385 ;.51@@5B5 05 31?@5;:1 018 >5?/45; 8- ?@>-@135- <1>
1221@@A->18-/;<1>@A>-1591@;05/41?->-::;A@585FF-@5<1>B1>525/->18T1225/-/5-0188-/;<1>@A>-!:;8@>1 01B11??1>1@1?@-@;/418-/;<1>@A>-?5-1225/-/1:189;91:@;5:/A54-5:5F5;1 <>;?<1@@5/-91:@1 0A>-:@1
@A@@-8-B5@-0188-?@1??-
"1225/-/5-05/;<1>@A>-05<1:010-88-95?A>-5:/A581B->5-F5;:505 2-5>B-8A10188; ?@>A91:@;/;<1>@;;015
>18-@5B5 28A??5 25:-:F5->5 -@@1?5 >5?A8@-:; /;9<1:?-@5 0- =A1881 0188; ?@>A91:@; 05 /;<1>@A>- &1>@-:@;
81225/-/5-K95?A>-@-0-8/;:2>;:@;05?A001@@1B->5-F5;:5
"-/;<1>@A>-?5-??A91-8@-91:@11225/-/1=A-:0;81B->5-F5;:5-@@1?1101221@@5B1018 2-5>B-8A1; 01528A??5 05 /-??- 0188; ?@>A91:@; 25:-:F5->5; 05 /;<1>@A>- :1A@>-85FF-:; =A-?5 5:@13>-891:@1 81 B->5-F5;:5 0188T18191:@;/;<1>@; :158595@5[email protected]@50-88T5:@1>B-88;
"-B-8A@-F5;:101881225/-/5-K1221@@A-@--0;3:5/45A?A>-05.58-:/5;A@585FF-:0;
W @1?@ <>;?<1@@5/5 /41 35A?@525/-:; 8-<<85/-F5;:1 0188T41031 -//;A:@5:3 5: =A-:@; 059;?@>-:; 8-@@1?-0188-?A-1225/-/5-
W @1?@ >1@>;?<1@@5B5 /41 1B501:F5-:; 58 3>-0; 05 1225/-/5- 0188- /;<1>@A>- >-335A:@; :18 <1>5;0; /A5 ?5
>521>5?/;:;
)181B1>525/41:;:/;:21>9-:;/418-/;<1>@A>-K-8@-91:@11225/-/1 8-/;:@-.585FF-F5;:101881;<1>-F5;:5 05 /;<1>@A>- B51:1 5:@1>>;@@- 58 /;:@>-@@; 01>5B-@; 05 /;<1>@A>- B51:1 >5/8-??525/-@; @>- 385 ?@>A91:@5 05 :13;F5-F5;:118;?@>A91:@;25:-:F5->5;/;<1>@;B51:1@>-@@-@;?1/;:0;58/>5@1>5;05B-8A@-F5;:1<>;<>5;
0188-?A-/8-??525/-F5;:105.58-:/5; 3851221@@5?A385?@>A91:@525:-:F5->5;331@@;05/;<1>@A>- ?;:;91385;
01@@-385-@5:15<->-3>-25?A//1??5B5
"-/;:@-.585FF-F5;:101881;<1>-F5;:505/;<1>@A>-B51:15:@1>>;@@-:15?13A1:@5/-?5
-8-/;<1>@A>-;<1>-@-@>-95@15801>5B-@;/1??-;:;:K<5Q-8@-91:@11225/-/1
.5801>5B-@;?/-01 B51:1B1:0A@; 1?@5:@;;1?1>/5@-@;
/8T18191:@;/;<1>@;KB1:0A@; ?/-01;K>59.;>?-@;
0B51:1>1B;/-@-8-0125:5F5;:105/;<1>@A>-
89 $;@-5:@13>-@5B-
$15/-?5- /1058/;:@>-@@;01>5B-@;05/;<1>@A>-B51:1>5/8-??525/-@;@>-81-@@5B5@I25:-:F5->5101@1:A@1
<1>8-:13;F5-F5;:15:/-?;05 /-?428;C41031 8T1B1:@A-81>5?1>B-B51:1>5/;:0;@@--/;:@;1/;:;95/;
/;:5891@;0;018/;?@;-99;>@5FF-@;8A:3;8-0A>-@->1?50A-0188;?@>A91:@;
&1> =A-:@; /;:/1>:1 5 @1?@ 05 1225/-/5- ?5 <>1/5?- /41 B51:1 A@585FF-@; 8; ?<1/525/; ?1>B5F5; 2;>:5@; 0-8 /1:@>;/;:?;>@5815:2;>9-@5/; 58=A-81<>1B101 /;:<1>5;05/5@I@>591?@>-81
- 81221@@A-F5;:1 018 @1?@ >1@>;?<1@@5B; /;: 8- 91@;0;8;35- 018 ;88-> ;22?1@ 91@4;0 /;: B->5-F5;:5 /A9A8-@1
.58@1?@<>;?<1@@5/;/;:8-91@;0;8;35-U05?/1:->5; /;:?59A8-F5;:105?4;/75?@-:@-:1;<->-8818;05
.-?5?<;5:@-88-/A>B-015@-??5
"--:/-4-<>;BB10A@;-8@>1?N-0125:5>1 5:<>;<>51<;85/E5:@1>:1 8-?;385-05599-@1>5-85@I 1:@>;8-=A-81 58 >5?A8@-@;018@1?@?5/;:?501>-5:;3:5/-?;?A<1>-@;
Criteri di valutazione
85?@>A91:@525:-:F5->501>5B-@505/;<1>@A>-?;:;5:5F5-891:@15?/>5@@515:?13A5@;95?A>-@5-8 2-5>B-8A1
&1>5/>5@1>50501@1>95:-F5;:10182-5>B-8A1 ?52->521>591:@;-=A-:@;5:05/-@;:1881?<1/525/41:;@15:
91>5@;05/A5-8?A//1??5B;<A:@;U8@>15:2;>9-F5;:5V Criteri di cancellazione
!01>5B-@505/;<1>@A>-?;:;/-:/188-@5=A-:0;5805>5@@;->5/1B1>1528A??505/-??-0-88T-@@5B5@I<-??5B5@IK
?/-0A@; ;8-00;B15801>5B-@;B1:3-/10A@; ;BB1>;=A-:@;B1:3;:;91:;81/;:05F5;:5<1>/;:@5:A->1-/;:@-.585FF->18;?@>A91:@;25:-:F5->5;2>-501>5B-@505/;<1>@A>-
Criteri di rilevazione delle componenti reddituali
;<1>@A>-05 2-5>B-8A12-5>B-8A141031
!8/-9.5-91:@;018 2-5>B-8A10188T18191:@;/;<1>@;>5/;:0A/5.581-8>5?/45;/;<1>@;K>135?@>-@;:18/;:@;
1/;:;95/; -8<->5018/-9.5-91:@;018 2-5>B-8A10188;?@>A91:@;01>5B-@;8T1B1:@A-8105221>1:F- /41
>-<<>1?1:@- 8- <->F5-81 5:1225/-/5- 0188- /;<1>@A>- 01@1>95:- 05 /;:?13A1:F- 8T1221@@; 1/;:;95/; :1@@;
>581B-@;:188-B;/1-@@>-B1>?;8T5?/>5F5;:1:188-B;/1 U(5?A8@-@;:1@@;0188T-@@5B5@I05/;<1>@A>-V
'A-8;>- 8- >18-F5;:1 05 /;<1>@A>- :;: >5?<1@@5 <5Q 81 /;:05F5;:5 <>1B5?@1 <1> 8T-<<85/-F5;:1 0188T 41031 -//;A:@5:318->18-F5;:105/;<1>@A>-B1:3->1B;/-@- 8-05221>1:F-2>-58B-8;>105/->5/;0188T18191:@;
/;<1>@; :18 9;91:@; 5: /A5 /1??- /;<1>@A>- 1 =A188; /41 ?->1..1 ?@-@; 58 ?A;B-8;>1 05 /->5/; ?1 8-/;<1>@A>-:;:2;??19-51?5?@5@- K-99;>@5FF-@--/;:@;1/;:;95/;8A:3;8-B5@->1?50A-0188T18191:@;
/;<1>@; ?A88- .-?1 018 @-??; 05 >1:0591:@; 1221@@5B; 'A-8;>- @-81 05221>1:F- ?5- >521>5@- - ?@>A91:@5 25:-:F5->5:;:2>A@@521>5055:@1>1??5 8-?@1??-B51:1>135?@>-@-599105-@-91:@1-/;:@;1/;:;95/;
)1 8T18191:@; /;<1>@; K B1:0A@; ; >59.;>?-@; 8- =A;@- 05 2-5> B-8A1 :;: -:/;>- -99;>@5FF-@- K
>5/;:;?/5A@-599105-@-91:@1-/;:@;1/;:;95/;
;<1>@A>-01528A??525:-:F5->5/-?428;C41031
"1 B->5-F5;:5 05 2-5> B-8A1 018 01>5B-@; 05 /;<1>@A>- ?;:; /;:@-.585FF-@1 - <-@>59;:5; :1@@; @>- 81 >5?1>B1 0-B-8A@-F5;:1 01881 ;<1>-F5;:5 05 /;<1>@A>- 015 28A??5 25:-:F5->5 <1> 8- =A;@- 1225/-/1 0188- /;<1>@A>- 1 - /;:@;
1/;:;95/;<1>8-<->@1:;:/;:?501>-@-1225/-/1 ";?@>A91:@;/;<1>@;/;:@5:A--01??1>1/;:@-.585FF-@; ?1/;:0;
58 />5@1>5; 05 B-8A@-F5;:1 <>1B5?@; <1> 8- ?A- /8-??525/-F5;:1 05 .58-:/5; 'A-:0; 5 28A??5 25:-:F5->5 ;331@@; 05 /;<1>@A>-?59-:521?@-:;1B1:3;:;>135?@>-@5:18/;:@;1/;:;95/; 58>18-@5B;<>;25@@;;8->18-@5B-<1>05@-?A88;
?@>A91:@;05/;<1>@A>-B1:3;:;@>-?21>5@50-8<-@>59;:5;:1@@;-88-/;>>5?<;:01:@1B;/105/;:@;1/;:;95/;
'A-:0;8->18-F5;:105/;<1>@A>-:;:>5?<1@@-<5Q81/;:05F5;:5<>1B5?@1<1>8T-<<85/-F5;:10188T41031-//;A:@5:3 8->18-F5;:1B51:15:@1>>;@@-1@A@@181<1>05@11@A@@5385A@585>581B-@5-<-@>59;:5;:1@@;?5:;-@-810-@->59-:3;:;
?;?<1?5-88T5:@1>:;05=A1?@;1>5B1>?-@5-/;:@;1/;:;95/;-88-B;/1U(5?A8@-@;:1@@;0188T-@@5B5@I05:13;F5-F5;:1V :189;91:@;5:/A5?5B1>525/-:;528A??5>18-@5B5-8>5?/45;;>535:->5-91:@1/;<1>@;
!05221>1:F5-85159->35:5015/;:@>-@@501>5B-@505/;<1>@A>-B1:3;:;>581B-@5:1881B;/5>18-@5B1-3855:@1>1??5
$;@-5:@13>-@5B- 90
7 - Partecipazioni
Criteri di classificazione
;: 58 @1>95:1 <->@1/5<-F5;:5 ?5 5:@1:0;:; 385 5:B1?@591:@5 :18 /-<5@-81 05 -8@>1 59<>1?1 31:1>-891:@1
>-<<>1?1:@-@5 0- -F5;:5 ; 0- =A;@1 1 /8-??525/-@5 5: <->@1/5<-F5;:5 05 /;:@>;88; <->@1/5<-F5;:5 05 /;8813-91:@;5:28A1:F-:;@1B;811 - /;:@>;88;/;:35A:@;
!:<->@5/;8->1?50125:5?/;:;
- !9<>1?-/;:@>;88-@-59<>1?- :188-=A-818- -<;3>A<<;05>1@@-91:@1;5:05>1@@-91:@1<;??5101<5Q 0188-91@I01505>5@@505B;@;;=A-:0;<A>/;:A:-=A;@-0505>5@@505B;@;5:21>5;>18--<;3>A<<;4-58 <;@1>1 05 :;95:->1 8- 9-335;>-:F- 01385 -995:5?@>-@;>5 0188- <->@1/5<-@- ; 05 01@1>95:->1 81
<;85@5/4125:-:F5->5110;<1>-@5B10188-?@1??-:188-B-8A@-F5;:101505>5@@505B;@;?5@51:1/;:@;-:/41 01505>5@@5/;>>1:@191:@11?1>/[email protected];/;:B1>@5.5855:05>5@@505B;@;1221@@5B55:=A-8?5-?59;91:@;0-88-/;:@>;88-:@1
. !9<>1?- /;8813-@- 59<>1?- :188- =A-81 8- <->@1/5<-:@1 4- 5:28A1:F- :;@1B;81 1 /41 :;: K :L A:-/;:@>;88-@-:LA:-59<>1?-- /;:@>;88;/;:35A:@;<1>8-<->@1/5<-:@1;?@5@A5?/15:28A1:F-:;@1B;8158
<;??1??; 05>1@@;;5:05>1@@;@>-95@1?;/51@I/;:@>;88-@1 018 ;=A;@-9-335;>1015B;@51?1>/[email protected] :188T-??19.81- 0188- <->@1/5<-@- ;<<A>1 58 <;@1>1 05 <->@1/5<->1 -88- 01@1>95:-F5;:1 01881 <;85@5/41
25:-:F5->51131?@5;:-850188-<->@1/5<-@-5:B5>@Q05<->@5/;8->5813-9535A>505/5=A-858-<->@1/5<-F5;:1-<-@@505?5:0-/-@;
/ !9<>1?-- /;:@>;88;/;:35A:@;59<>1?-:188-=A-818-<->@1/5<-:@15:.-?1-A:-//;>0;/;:@>-@@A-81 05B501/;:-8@>558 05>5@@;05B;@;1;58 /;:@>;88; <->5@1@5/; 05A:T-@@5B5@I1/;:;95/-
"-:;F5;:105/;:@>;88;?1/;:0;5<>5:/5<5/;:@-.5855:@1>:-F5;:-8501B11??1>11?-95:-@-@1:1:0;/;:@;
018 31:1>-81 <;?@A8-@; 0188- <>1B-81:F- 0188- ?;?@-:F- 1/;:;95/- ?A88- =A-8525/-F5;:1 35A>505/- 01881
;<1>-F5;:5
Criteri di iscrizione
"1<->@1/5<-F5;:5?;:;5?/>5@@15:5F5-891:@1 -88-0-@-05>13;8-91:@; -8/;?@; /;9<>1:?5B;01385;:1>5;
<>;B1:@5-//1??;>505>1@@-91:@1-@@>5.A5.585 Criteri di valutazione
"1<->@1/5<-F5;:55:59<>1?1/;:@>;88-@1?;:;1?<;?@1:18.58-:/5;A@585FF-:0;/;91/>5@1>5;05B-8A@-F5;:1 5891@;0;018/;?@; -8:1@@;01881<1>05@105B-8;>1
"1<->@1/5<-F5;:55:?;/51@I/;8813-@1?;:;B-8A@-@1/;:5891@;0;018<-@>59;:5;:1@@;
)11?5?@;:;1B501:F1/4158B-8;>105A:-<->@1/5<-F5;:1<;??--B1>?A.5@;A:->50AF5;:1 ?5<>;/101-88-?@59- 018 B-8;>1 >1/A<1>-.581 0188- <->@1/5<-F5;:1 ?@1??- @1:1:0; /;:@; 018 B-8;>1 -@@A-81 015 28A??5 25:-:F5->52A@A>5/418-9101?59-<;@>I31:1>->1 5:/8A?;58B-8;>10505?95??5;:125:-810188T5:B1?@591:@;
Criteri di cancellazione
"1 <->@1/5<-F5;:5 ?;:; /-:/188-@1 =A-:0; 58 05>5@@; - >5/1B1>1 5 28A??5 05 /-??- 0-88T-@@5B5@I K ?/-0A@; ; 8-00;B18-<->@1/5<-F5;:1B51:1/10A@-@>-?21>1:0;5:9-:51>-?;?@-:F5-81@A@@55>5?/45105.1:125/5-01??-/;::1??5
91 $;@-5:@13>-@5B-
Rilevazione delle componenti reddituali
!05B501:0501881<->@1/5<-@1 1?/8A?1=A188105/;8813-91:@; ?;:;/;:@-.585FF-@5:188T1?1>/5F5;5:/A5?;:;
0185.1>-@5:188-B;/1U5B501:051<>;B1:@5?59585V
B1:@A-85>1@@525/41>5<>1?105B-8;>1/;::1??1/;:5801@1>5;>-91:@;01881<->@1/5<-F5;:5:;:/4LA@585;
<1>05@101>5B-:@50-88-/1??5;:105<->@1/5<-F5;:5?;:;59<A@-@1-88-B;/1UA@585<1>05@101881<->@1/5<-F5;:5V