Littérature scientifique sur le sujet « Remissioni fiscali »

This article takes the management of provincial finance during the years (1746–1748) of the Qianlong emperor’s first universal tax remission as a window through which to peer inquisitively at the fiscal system of the high-Qing era. How did that system work at provincial level, and how can we use the copious statistical data in archival sources to address questions that are hard to answer precisely because of that system’s routine operating procedures? This article moves from a naive question – how did provincial governments cope when the Qianlong emperor munificently cancelled their staple source of income for a year? – to a re-examination of the Chinese realm’s strategic geography, a methodology for measuring the fiscal health of individual provinces, and a demonstration of the organizational competence of the high-Qing Board of Revenue. Dans cet article, la gestion des finances provinciales pendant les années de la première exemption fiscale universelle (1746–1748) accordée par l’empereur Qianlong ouvre une fenêtre à travers laquelle il devient possible d’observer de près le système fiscal à l’apogée des Qing. Comment ce système fonctionnait-il au niveau des provinces, et comment peut-on mettre à contribution l’abondance de données statistiques fournie par les archives pour aborder des questions auxquelles il est difficile de répondre de façon précise en raison des procédures habituelles de gestion? Partant d’une question naïve – comment les gouvernements provinciaux s’en sortaient-ils lorsque l’empereur dans sa grande générosité supprimait leur principal source de revenu pendant une année entière ? –, l’article réexamine la géographie stratégique de l’empire, propose une méthodologie pour évaluer la santé fiscale des différentes provinces et met en évidence la compétence organisationnelle du ministère des Finances à l’époque.

The authors of this article, based on the principle of legitimacy, state that tax authorities in tax proceedings protect not only the fiscal interests of the state as a priority, but at the same time they are obliged to maintain the rights and legitimate interests of the taxable entities, analyze the current legislation of the tax audit in aspect of permissible statutory length of its duration and its impact on the process of refund of excess remission of VAT to the taxable entities.

AbstractBackgroundSchizophrenia-related, health, social, and fiscal consequences are substantial, affecting patients, caregivers, and society. The incidence of health, social, and fiscal outcomes are frequently reported for the overall schizophrenia population, not stratified by remission or relapse status.ObjectivesThis study aimed to assess healthcare resource use, employment status, and housing circumstances for patients with schizophrenia in remission or relapse, compared to the overall schizophrenia population.MethodsThe Adelphi Schizophrenia Disease Specific Programme was a point-in-time survey conducted across the USA between July and October 2019. Remission was defined using Clinical Global Impression-Severity (CGI-S) score of 1-3 (stable), with relapse defined as a CGI-S score of 4-7 (unstable). Outcome-specific rate ratios were calculated by dividing the cumulative incidence for those in remission or relapse by the cumulative incidence of the overall schizophrenia population. Ratios greater than 1 indicate a higher probability of the event.ResultsPsychiatrists (n = 124) provided data for 409 patients in remission and 609 patients in relapse. Patients with schizophrenia in remission were more likely to be employed (1.66, 95% confidence interval [1.46-1.90]) and to live with a partner or family (1.08 [1.01-1.17]) compared to the overall schizophrenia population, whereas patients in relapse were more likely to experience hospitalizations in the previous 12 months (1.34 [1.19-1.15]), disability-related unemployment (1.38 [1.25-1.51]), sick leave absences (1.23 [0.66-2.31]), need to support housing (1.39 [1.08-1.79]), and homelessness (1.47 [0.95-2.27]).ConclusionsSchizophrenia patients in relapse were more likely to experience hospitalizations, unemployment, and have unfavorable housing circumstances compared to the overall schizophrenia population. Identifying patients at risk of relapse may aid physicians in targeting interventional support, thereby reducing the burden of schizophrenia.FundingSunovion Pharmaceuticals

Abstract Background Higher anti-tumour necrosis factor-α (TNF) drug levels are associated with improved clinical fistula healing and closure in perianal fistulising Crohn’s disease (pfCD). It is hypothesised that higher drug levels will lead to improved healing on magnetic resonance imaging (MRI); but this is yet to be established. This study evaluated the association between anti-TNF drug levels and radiological outcomes in pfCD. Methods A multi-centre retrospective study (FISCAL), across 10 ANZ Inflammatory Bowel Disease Consortium sites. Patients with pfCD on stable maintenance dosing of infliximab or adalimumab, with drug levels within 6-months of a pelvic MRI from 2010 to 2020 were included. Patients receiving perianal fistula surgery between drug level and MRI were excluded. MRI disease activity was scored using the Van Assche Index (VAI), with an inflammatory sub-score (VAIinfl) derived from the VAI indices: hyperintensity on T2-weighted images, collections >3mm diameter, and rectal wall involvement. Primary endpoint was radiological healing (VAIinfl≤6). Secondary endpoint was radiological remission (VAIinfl=0). Drug level tertiles were correlated to changes in VAIinfl scores. ROC analyses were used to identify optimal target drug levels. Results Of 193 patients (infliximab, n=117; adalimumab, n=76), radiological healing was achieved in 47.0 and 44.7% and radiological remission in 17.1 and 15.8% of patients receiving infliximab and adalimumab, respectively. Patients with radiological healing had higher median drug levels compared to those with radiologically active disease (infliximab 6.0 vs 3.9µg/mL, P=0.03; adalimumab 9.1 vs 6.2µg/mL, P=0.02). Patients with radiological remission had higher median drug levels compared to those with radiologically active disease (infliximab 7.4 vs 3.9µg/mL, P<0.01; adalimumab 9.8 vs 6.2µg/mL, P=0.07). There was a significant incremental reduction in median VAIinfl with higher anti-TNF drug level tertiles, shown in Figure 1. By ROC analyses, the optimal trough infliximab levels for radiological healing and remission were 4.0µg/mL (sensitivity 69.1%, specificity 45.2%, AUC 0.62, P=0.03) and 6.5µg/mL (sensitivity 60.0%, specificity 72.2%, AUC 0.67, P=0.02), respectively. The optimal adalimumab levels for radiological healing and remission were 7.2µg/mL (sensitivity 67.6%, specificity 59.5%, AUC 0.65, P=0.03) and 9.7µg/mL (sensitivity 58.0%, specificity 70.0%, AUC 0.62, P=0.20), respectively. Conclusion In the largest study of its kind, higher anti-TNF drug levels were associated with improved MRI parameters as per the VAI in patients with pfCD; with an incremental improvement in MRI outcomes at higher anti-TNF drug level tertiles for both infliximab and adalimumab. Replication in prospective studies are awaited.

This legislative review presents a summary of the Ley Orgánica para el Fomento Productivo, Atracción de Inversiones, Generación de Empleo y Estabilidad y Equilibrio Fiscal (the “Law to Foster Production”) published in “Registro Oficial Suplemento” No. 309 of August 21, 2018 that provides certain tax and other incentives. The rationale behind the law is to amend the legal framework to foster an increase production, attract foreign direct investment and stimulate job creation.Among the benefits introduced by the Law to Foster Production, is the remission of 100% interest, fines and other charges stemming from overdue obligations to IRS, Social Security, customs, basic utilities by State-owned enterprises and other State entities. There is a 90-day term given to all debtors to pay principal from the overdue obligations and be exempt from interest, fines and other surcharges. In some cases, the debtor may request to pay principal in installments (up to three years).

The growth of T cells ex vivo for the purpose of T cell therapies is a rate-limiting step in the overall process for cancer patients to achieve remission. Growing T cells is a fiscally-, time-, and resource-intensive process. Cytokines have been shown to accelerate the growth of T cells, specifically IL-2, IL-7, and IL-15. Here a design of experiments was conducted to optimize the growth rate of different naïve and memory T cell subsets using combinations of cytokines. Mathematical models were developed to study the impact of IL-2, IL-7, and IL-15 on the growth of T cells. The results show that CD4+ and CD8+ naïve T cells grew effectively using moderate IL-2 and IL-7 in combination, and IL-7, respectively. CD4+ and CD8+ memory cells favored moderate IL-2 and IL-15 in combination and moderate IL-7 and IL-15 in combination, respectively. A statistically significant interaction was observed between IL-2 and IL-7 in the growth data of CD4+ naïve T cells, while the interaction between IL-7 and IL-15 was found for CD8+ naïve T cells. The important genes and related signaling pathways and metabolic reactions were identified from the RNA sequencing data for each of the four subsets stimulated by each of the three cytokines. This systematic investigation lays the groundwork for studying other T cell subsets.

Abstract Background: Almost two thirds of transplant-ineligible, treatment naïve multiple myeloma (NDMM, TNE) patients (pts) do not proceed to second line anti-MM therapy. Given depth of response to initial therapy correlates to overall survival (OS), a deep remission should also be the target for this cohort of generally elderly and frail patients. However, this should not come at the expense of either treatment-related or fiscal toxicity. IRIL is a phase II, multicentre, response-adapted study examining treatment intensification with isatuximab (Isa; supported by Sanofi/Genzyme), an anti-CD38 monoclonal antibody, for pts not achieving pre-defined target responses to lenalidomide and dexamethasone (Rd). Method: TNE NDMM pts meeting IMWG criteria for treatment are eligible for enrolment. Pts commence treatment with lenalidomide [25mg D1-D21 of a 28-day cycle (C)] and dexamethasone [40mg (20mg for those aged ³75 years) PO weekly]. Failure to achieve pre-defined target response [<PR after 4 cycles, <VGPR after 6, or <CR after 9 cycles of Rd] or progressive disease (PD) within the first 9 cycles of Rd leads to addition of Isa (10mg/kg IV weekly for cycle 1, then fortnightly) until PD or adverse events (AEs) that warrant treatment cessation. The primary endpoint is to evaluate the rate of achievement of ³PR following completion of 6 cycles Isa-Rd in those who failed to achieve <PR after C4 Rd. The secondary endpoints are to evaluate overall improvement in depth of response to Isa-Rd, progression free survival (PFS), OS, and safety. Results: From June 2019 to June 2021, 42 pts [52.3% male, median age 77.7 yrs (range 68.5-86.0), R-ISS Stage I (n=8), Stage II (n=23) and Stage III (n=7)] were accrued. 30 pts have completed at least C4 Rd and were deemed evaluable (12 non-evaluable; 5 only recently recruited, 5 withdrew consent (WD) due to logistic reasons, 2 PD pre-C4 and were taken of study at investigator discretion). Of the 30 evaluable pts (see Figure 1), 25 remain on study with 2 further WD (logistic reasons) and 3 deaths. In total, 25pts have had treatment intensification with Isa [9pts (5<PR and 4 PD) prior to C4 Rd, 11/13 eligible < VGPR after C6 Rd (1 omission in error, 1 pt WD consent), 4/5 eligible pts < CR after C9 Rd (1 omission in error) and 1 PD at C6]. 18/25 patients have had at least 6 months of Isa intensification with increased depth of response in 12 (66.7%) pts. Of the 9 pts rescued with Isa after not reaching target response post C4 Rd, 7 have completed 6 Isa-Rd cycles with 100% deepening of response (5 PR, 4 VGPR). The overall response rate in the cohort of evaluable patients is 100% (16 PR, 14 VGPR). The median (±SD) follow-up time of the evaluable cohort was 9.96 ± 6.24 months with med OS not reached. Thirty-one (73.8%) pts experienced any grade AE (median = 6; range 1-21). Grade 3 or 4 AEs were reported in 16 pts (34 events in total; median per pt = 2; range 1-5). Most common ³ Grade 3 events include infection (10), neutropenia (7) and insomnia and mood disorder (3 each). Neutropenia was the single grade 4 AE in a patient on Rd. Fewer of the reported grade 3 or 4 AEs occurred while on Isa-Rd (16) than while on Rd alone (n=18) with causality was less frequently attributed to Isa (n=4) than R (n=17) or d (n=14). Conclusion: A response-adapted approach for TNE NDMM pts with isatuximab intensification upon inadequate response to standard-of-care lenalidomide-dexamethasone is both safe and effective. Isa-Rd leads to universal deepening of response in patients failing to achieve a PR or better after 4 months of Rd, while the overall response rate in evaluable patients, irrespective of initial response to Rd, is 100%. Isa-Rd is well tolerated in this elderly patient cohort. The safety profile for the combination Isa-Rd is similar to previous reports. Patient accrual is ongoing. Figure 1: Swimmer's plot highlighting patient response after C4 Rd, timepoints of isatuximab intensification (*Isa) and subsequent depth and duration of response. Figure 1 Figure 1. Disclosures Janowski: Astrazeneca: Membership on an entity's Board of Directors or advisory committees; Regeneron: Membership on an entity's Board of Directors or advisory committees; Amgen: Consultancy, Honoraria, Membership on an entity's Board of Directors or advisory committees; Janssen-Cilag: Consultancy, Honoraria, Membership on an entity's Board of Directors or advisory committees; BMS/Celgene: Consultancy, Honoraria, Membership on an entity's Board of Directors or advisory committees. Spencer: Celgene: Honoraria, Research Funding, Speakers Bureau; Janssen: Honoraria, Research Funding, Speakers Bureau; Amgen: Honoraria, Research Funding; Bristol Myers Squibb: Research Funding; Takeda: Honoraria, Research Funding, Speakers Bureau; STA: Honoraria. Quach: Takeda: Consultancy, Membership on an entity's Board of Directors or advisory committees; Antengene: Consultancy, Membership on an entity's Board of Directors or advisory committees; Janssen/Cilag: Consultancy, Honoraria, Membership on an entity's Board of Directors or advisory committees; GlaxoSmithKline: Consultancy, Honoraria, Membership on an entity's Board of Directors or advisory committees, Research Funding; Bristol Myers Squibb: Consultancy, Membership on an entity's Board of Directors or advisory committees, Research Funding; Karyopharm: Consultancy, Honoraria, Membership on an entity's Board of Directors or advisory committees, Research Funding; Celgene: Consultancy, Honoraria, Membership on an entity's Board of Directors or advisory committees, Research Funding; Sanofi: Consultancy, Membership on an entity's Board of Directors or advisory committees, Research Funding; Amgen: Consultancy, Honoraria, Membership on an entity's Board of Directors or advisory committees, Research Funding; CSL: Consultancy, Membership on an entity's Board of Directors or advisory committees.

Abstract Objective Whether acid suppressants [proton pump inhibitors (PPIs) and histamine-2 receptor antagonists (H2RAs)] are associated with bone fractures in patients with ANCA-associated vasculitis (AAV) treated with glucocorticoids remains unclear. This study compared PPIs with H2RAs in terms of the risk of bone fractures in patients with AAV who received in-hospital induction therapy with glucocorticoids. Methods We retrospectively identified 149 patients with fractures among 22 821 patients newly diagnosed with AAV in 1730 hospitals using a nationwide inpatient database from July 2010 to March 2018. We conducted 1:4 case–control matching. Age, sex, duration of AAV treatment and fiscal year were matched between the cases and controls. A conditional logistic regression analysis was conducted to assess the association between acid suppressants and fractures. Results Of all enrolled patients with fractures, the median age was 77 years, and 99 (66%) were female. The median duration from AAV treatment to fracture was 52 days. The proportion of patients using PPIs was 91.3% (136 of 149) and 80.2% (478 of 596) in the case and control groups, respectively. Compared with H2RA use, PPI use was significantly associated with fractures after adjustment for age, sex, BMI, smoking habit, Charlson comorbidity index, renal failure, bisphosphonate and same fiscal year according to a multivariate analysis (adjusted odds ratio, 3.76; 95% CI: 1.37, 10.3). Conclusion PPI users had a higher risk of fractures than H2RA users among mostly advanced-age patients with AAV with remission induction therapy.

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Analisa a remissão proposta na Lei Complementar nº 160 de 07 de agosto de 2017, como solução para extinção dos créditos tributários decorrentes da concessão de incentivos e benefícios fiscais de ICMS sem a aprovação do CONFAZ, concedidos no âmbito da Guerra Fiscal existente entre os Estados, até a publicação da referida Lei Complementar. Tendo como objetivo confirmar o alcance da remissão, proposição, considerando a natureza da remissão, subdividindo os benefícios e incentivos fiscais em três categorias: a) benefícios e incentivos fiscais que não são devidos, porque não foram declarados inconstitucionais, seja por não serem objeto de discussão judicial ou porque não são conhecidos (aqueles concedidos por atos infra-legais); b) benefícios e incentivos fiscais que estão sub judice, mas ainda não foram declarados inconstitucionais e c) benefícios e incentivos fiscais que já foram declarados inconstitucionais pelo STF. Responde quanto a eficácia de seu alcance ainda que sob condição e conclui que a remissão disposta na Lei Complementar nº160/2017 não é de eficácia plena imediata, mas está posta e pode ser alcançada por todos que usufruíram os benefícios e incentivos fiscais concedidos em desacordo com o disposto na alínea “g” do inciso XII do § 2o do art. 155 da Constituição Federal e por esta razão traz segurança jurídica.
This paper analyses the revision of Complementary Law no. 160 of August 7, 2017, as a solution to the issue originated with the granting of the tax credits originated from the concession of incentives and tax benefits of ICMS (state VAT) without the approval of CONFAZ, until the publication of the Complementary Law itself. Aiming at confirming the reaching of the remission, proposition, considering the nature of the remission, subdividing the benefits and incentives into three categories: a) tax benefits and incentives which are not due, because they have not been declared unconstitutional, either because they are not subject to legal proceedings or because they are not known yet (those granted by infra-legal acts); b) tax benefits and incentives which are under examination (sub judice), but have not yet been declared unconstitutional and c) benefits and tax incentives that have already been declared unconstitutional by the STF (Superior Federal Court). Responding to the efficiency of its scope even though under condition and, it concludes that the remission set forth in the Supplementary Law no. 160/2017, is not immediately effective, but it is posted and can be reached by all who have benefited from the benefits and tax incentives granted in disagreement with the provisions of item "g" of item XII of paragraph 2 of art. 155 of the Federal Constitution and for that reason brings legal certainty.

Analisi ripartita in capitoli dell'amministrazione cittadina e provinciale e dei meccanismi di potere nell'Italia di IV-V secolo, dopo la divisione dioclezianea in province. Con particolare riguardo alle relazioni tra centro e periferia. Seguono appendici e indici.