Normative Archivi - Tamarri S.r.l.

20 October 2022

Hyper-amortization. Automatic and semiautomatic guide

Hyper-amortization. In this article, we would like to analyze the situation regarding the requirement for automatic and semiautomatic driving according to the “Transaction 4.0” plan.

Hyper-Amortization. From “Industry 4.0” plan, the facilitation regulations of hyper-amortization.

In this article, we want to tell you about the requirement of automatic and semi-automatic driving according to the provisions of the “Transaction 4.0” Plan.

With the help of Eng. Matteo Iubatti, let’s analyze the situation to provide more clarity on the topic.

Hyper-amortization in the field of automatic and semiautomatic driving: Eng. Matteo Iubatti

Below are the words of Eng. Matteo Iubatti that help us further clarify the issue related to automatic and semi-automatic driving

“The facilitating legislation of hyper-amortization (now tax credit capital goods 4.0) was introduced by Plan “Industry 4.0” by Law No. 232 of December 11, 2016, published in the Official Gazette General Series No. 297 of December 21, 2016 – Ordinary Suppl. No. 57, as amended by Article 7-novies of Decree Law No. 243 of December 29, 2016, converted with amendments by Law No. 18 of February 27, 2017, and its Annexes A and B and Circular No. 4 /E of 03/30/2017 – Industry 4.0 – Article 1, paragraphs 8 to 13, of Law No. 232 of December 11, 2016 – Extension, with amendments, of the discipline of the so-called “super depreciation” and introduction of the so-called “hyper depreciation.”

This legislation provides, among the eligible goods, “mobile machinery” within the meaning of Directive 46/2007/EC, defined as any self-propelled vehicle specifically designed and manufactured to perform work and, due to its construction characteristics, not suitable for transporting passengers or goods. Machines assembled on a motor vehicle chassis are not considered mobile machinery.

In Circular No. 4 /E of 03/30/2017 – Industry 4.0 – Article 1, paragraphs 8 to 13, of Law No. 232 of December 11, 2016- Extension, with amendments, of the discipline of the so-called “super amortization” and introduction of the so-called “hyper amortization,” the technical specifications that such machines must meet in order to be covered by the facilitating discipline, are detailed. In addition it is reported that in the case of driving or operating machines, which operate in the outdoor environment (typically machines used in agriculture and construction) the feature of interconnection and automated integration must be fulfilled if they are completely automated (without an operator on board) or semi-automated (meaning being operator-assisted with remote control) and capable of receiving data related to the assigned task from a remote central system (related to planning, scheduling or production progress control, without necessarily having features of machine actuation or startup) located in the factory environment.

The above information thus clearly shows that the requirement of automatic or semi-automatic driving “does not constitute an autonomous and additional requirement with respect to those required by the Facilitation Framework, but rather a technological feature or, in other words, a circumstance where for the “mobile machines” in question the requirements of interconnection and automated integration are fulfilled” (clarified by Circular No. 177355 of May 23, 2018).

Also from the same Circular May 23, 2018, No. 177355, it is specified that “semi-automatically guided ‘mobile machines’ are the ones equipped with guidance systems capable of controlling at least one displacement function: for example, steering, speed, stopping.” For moving machines then, as well as for all other machines that can benefit from the hyper amortization, the main way to meet the requirements for interconnection and automated integration with the factory system are those aimed at the two-way exchange of data with the user’s information system, designed to generate value within the work process.

There is no additional requirement for automatic or semiautomatic driving needs. Automatic or semiautomatic driving does not constitute an autonomous and additional requirement with respect to those required by the Facilitative Framework, but rather a technological feature. In other words, for the “mobile machines” in question the requirements of interconnection and automated integration are considered to be fulfilled, but only if operating in an outdoor environment.”

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20 October 202220 October 2022

Industry 4.0: a valuable process

Industry 4.0: a process set to make industrial production automated and interconnected. Some more information on smart machines.

Industry 4.0: some historical background

The term Industry 4.0 refers to a process intended to make industrial production automated and interconnected, that means carried out by means of smart, interconnected machines that communicate with the Internet.

It is considered the “4th Industrial Revolution.” The main idea is the digitization and computerization of the production chain leading to the final product, which is considered “smart” due to its connection to the internet.

Factory 4.0 represents therefore not only the introduction of new technologies into the company, but also a real reconfiguration of the production process.

The concept of Industry 4.0 was first born in 2011 in Germany. The name concept was given by a working group headed by a large company and a scientific academy.

In 2014, the EU Commission issued a Communication entitled “An Industrial Renaissance for Growth and Jobs,” in which its intention to put industry at the top of the European agenda to halt industrial decline and re-industrialize Europe emerged.

In April 2016, given the need for centralized coordination among several countries (the Netherlands, Slovakia, France and Italy) that were moving on this issue unevenly, the European Commission presented the plan for Industry 4.0.

Why the “National Industry 4.0 Plan?”

Italy is one of the countries that seized the German initiative and the EC Communication. In November 2015 the MISE presented the document “Industry 4.0, the Italian way to manufacturing competitiveness,” containing an action strategy to promote the development of the fourth industrial revolution: from boosting industrial investment, with a focus on R&D, knowledge and innovation, to ensuring network security (cyber-security) and privacy protection.

In September 2016, the National Industry 4.0 Plan was unveiled, later incorporated into the Stability Law for 2017, with the aim of innovating entrepreneurs’ investments. Industry 4.0 has been at the center of economic transformation in Italy and around the world for several years. Companies are increasingly digital and interconnected: the fourth industrial revolution has also begun in Italy, the second largest manufacturing country in Europe.

In an increasingly modern and interconnected context, it is essential to give a concrete response of digitization in all industrial sectors, especially in logistics, material handling and control of operational means within these important supply chains.

Legislation

Thanks to the ad hoc government plan and subsequent evolutions and revisions, we have arrived at the recent “Industry 4.0 Plus Plan,” which provides the so-called Tax Credit (the former Hyper and Super Depreciation) among many technical and fiscal benefits,). A fundamental but not unique lever for introducing a new modernization paradigm in industry.

The project was born precisely as part of this “4.0 revolution,” to design, implement and market the SMARTPASS Evo 4.0 platform.

It is a complete platform for the monitoring/management of handling equipment (especially forklifts, pallet trucks, earthmoving, agricultural and other machines) consisting of two main elements.

– A hardware device to be installed on each vehicle that you wish to manage (SMARTreader Evo 4.0)

– A cloud platform implemented for a complete management of data, logs, and alerts sent and received by the device (SmartPass cloud service).

The SMARTPASS Evo 4.0 system is certified by external body “ECO Certifications S.p.A. and it is placed under the category of intelligent devices, instrumentation and components for integration, sensorization and/or interconnection and automatic process control also used for the modernization or for the revamping of existing production systems.”

The SMARTPASS Evo 4.0 device has features that enable it to be selected for 4.0. In order to benefit directly for the advantages or make the advantages available for its user customer, it is necessary to certify the vehicle with the assembled device. The certification must be under the name of the person who benefits from the tax break.

Industry 4.0 for rentals

Are renters eligible for depreciation and Tax Credit benefits?

– AdE Circular 03/2017 and the 04/2017 clarify that assets used under an operating lease or rental agreement are excluded from the benefit. For such assets, the surcharge, if the requirements are met, may occur to the lessor or lessee. It must be noted that the benefit occurs only if the rental activity or operating lease constitutes the main object of the business.

– Clarification AdE 01/2020: the possibility to access to the accounting / tax benefit is due if such leasing activities are activities habitually carried out by the enterprise, i.e. activities that although they are not prevalent (under the point of view of resources committed and book values), they are nonetheless not occasional but typical, habitual, precisely, and substantial as in the case of the writer.

What is meant by “Interconnection”?

In order for a product, considering the provisions of Article 1(11) of the 2017 Budget Law, to be defined as “interconnected,” it is necessary and sufficient that:

-It exchanges information with internal systems(e.g.: management system, planning systems, product design and development systems, monitoring, including remote monitoring and control, other machines in the plant, etc.) and/or external systems(e.g.: customers, suppliers, partners in collaborative design and development, other production sites, supply chain, etc.) using a connection based on documented, publicly available and internationally recognized specifications(examples: TCP-IP, HTTP, MQTT, etc.).

-It is uniquely identified, in order to recognize the origin of the information, using internationally recognized addressing standards (e.g., IP address)

Mobile Machinery – MiSE Circ 23.05.2018 clarifications

– “Machinery, including traction and operating machinery, tools and devices for loading and unloading, handling…” (Annex A, first group-point 11)- A requirement for automatic or semi-automatic driving is introduced for mobile machines

– Automatic or semiautomatic driving does not constitute an autonomous and additional requirement to those required by the facilitating regulations, but rather a technological feature or, in other words, a mode through which, for the “mobile machines” in question, the requirements of interconnection and automated integration is achieved.- With reference to the case of semiautomatic driving, it is clarified that, for the purposes of the hyper depreciation rules, semiautomatically guided “mobile machines” are those equipped with driving systems capable of controlling at least one displacement function: for example, steering, speed, stopping.
– Automatic and semiautomatic driving is required, for example: for agricultural tractors, for wheel loaders or dumpers used on construction sites and in construction activities in general, and for trucks used in ports for container handling.

Tamarri S.r.l. stands for an ‘increasingly interconnected and innovative industry! 😉

29 September 20228 November 2022

From the Cdm the decree “Aiuti ter”

“Aiuti ter” decree Approved by the Cdm: in our article we will identify the most important measures.

The Aiuti ter decree: enhanced tax credits

A difficult year lies ahead for Italian families and businesses. Energy crisis is here, and little room for maneuver is predicted by experts for the new government, while Europe would need “a compactness that is not taken for granted,” as economist Michele Polo stated.

Meanwhile, what is happening to support businesses? Last Friday, September 16, the measure that establishes extended and enhanced electricity and gas tax credits for energy-intensive industries (click here to read the draft) was approved (a credit for small businesses is also planned). The measure was approved by the Council of Ministers and in total allocates €14 billion.

In addition, fuel tax cuts are also planned until Oct. 31. On the other hand, the case for the “Aiuti bis” decree with news on the Superbonus and other energy measures has been filed, although the text has not been approved by the Senate yet. Finally, the new regulations of the “Aiuti ter” decree are about to be published.

The Aiuti ter decree explained

The main measures of the decree, outlined by Prime Minister Mario Draghi, include the extension and strengthening of tax credits for industries with high energy consumption, the extension of the fuel excise tax cut, as well as various interventions for business liquidity.

To be clearer: the decree extends to October and November 2022 the tax credits for electricity and gas to businesses and strengthens them; these credits increase to 40% of the expenses incurred for electricity and gas purchases, by energy-intensive companies.

For different uses other than thermoelectric, companies other than those with high gas consumption will also be eligible for the same 40% credit.

The measure also provides a 30% tax credit for electricity expenses, granted to companies with meters with an available power of 4.5 kW or more, other than energy-intensive companies.”

This scheme will continue until Sept. 30, 2022, with credits of 25% (for businesses with high consumption) and 15% for businesses with meters with available power of 16.5 kW or more.

What about fuels? As for fuels, tax cuts on diesel, gasoline, LPG and natural gas are extended until October 31, 2022.

Regarding bank loans granted at the lowest rate (in line with the Btp) for the payment of energy bills, companies struggling with high utility bills will be able to obtain free guarantees from Sace (Insurance and Financial Services for Business)

Regarding the new regasification capacity, the decree is enriched with an article (14-bis) to dl 50/2022, according to which “the provisions of this article shall apply to applications submitted pursuant to paragraph 5 even if, during the authorization referred to in paragraph 2, prescriptions are imposed, factors arise that impose substantial changes or alternative locations.”

Finally, for the extra profits from renewables under Decree 4/2022 (Article 15-bis), it is provided that the relevant proceeds “shall be paid by the GSE by November 30, 2022, on a cumulative basis for the period from February to August 2022 and on a monthly basis for the following months, to the State budget and shall remain acquired by the Treasury up to the total amount of 3,400 million euros.”

Tamarri S.r.l is aware of the difficult times companies are facing. As always, we will be present and efficient to offer you the best products at competitive prices. 👌

14 February 202114 February 2021

The legislation that regulates the forklifts

The law that regulates forklifts can be a perfect vademecum for the owner of the machine and for a right risks analysis.

The legislation that regulates forklifts: a supervision tool

Whoever owns a forklift must comply with the maintenance activities and the safety checks that must be done on the forklift by law until the end of its working activity.

The need for an efficient and safe fleet for those working in this sector is increasingly strong and shared by the companies that deal with handling.

In Italy the legislation relating to forklifts and equipment in the sector is governed by very strict and precise rules aimed at the builder, the distributor, the user and the assistance service. This is a sector which can lead to serious workplace injuries if not well protected.

That’s why this is a particularly sensible sector for security.

The precautionary and scheduled maintenance is an essential task for a periodic and efficient check of the forklift. It’s important to ensure the optimal operation of all its main components, from the brake assy to the mast, unti the control system

Decrees and circulars governing forklifts

Let’s see together just a bunch of the most important decrees that govern the forklift sector. Among these, the only law that has been revised and now outdated is the 1955 D.P.R 547. These law dealt with the prevention of workplace injuries and represented a fundamental reference both for builders and users

Despite the fact that this law is outdated because the machines have evolved, it’s still an important reference point for builders and all the operators in the sector.

The other decrees and circulars relating to handling equipment provide information both to manufacturers and employers and also to the operator who uses it.

In particular, the D.L. 304 of 10 September 1991 which indicates the technical specifications and tests to be performed on the forklift, in compliance with Community directives 6/663 and 89/240.

Aimed to the manufacturer is also the 24^th of July 1996 D.P.R 459 (machines guideline) which, again with reference to EU directives, protects the safety criteria, the health of the operator and the requirements of the environment in which the forklift operates. And again the D.I.R. 73/23 which defines the requirements of the electrical equipment supplied by the manufacturer.

Particularly important is the Circular 8/2001 of the Ministry of Industry – Forklifts in order to reduce the still widespread risk of accidental overturning of the forklift.

Laws that regulate the equipement

As we said the decreed doesn’t regulate only the dispositions related to the forklift but also the equipement. It’s aimed to the employer and also to the worker the 19^th September D.L 626/94, the genera law that protect workplace safety.

Not only safety checks to be carried out on the truck with the obligation to provide the instructions for use, but also periodic and constant checks of the safety devices, lifting chains, forks, protective screens of moving parts, plates identification. Therefore, Law 626 in Article 35 paragraph 4 letter c extends the obligation of periodic maintenance to all equipment as well.

So it is for the D.I,R 95/63 that defines the minimal safety and health requirements during the use of the work equipement the the employer mast adopt. Also the safety instructions that the operators must adop.

For a controlled and shared verification with the Supervisory Authorities over a period of 5 years from the date of the last registration or until the decommissioning, the Legislative Decree 359 of 4 August 1999 requires the employer to carry out periodic checks and record the results. The document produced will “follow” the machine wherever it is used.

Naturally, some circulars such as Circular 3/2001 of the Ministry of Labor “remind” the periodic checks to be carried out on forklifts and related accessories.

For further clarity, the D.L. 81/08 (Article 71 paragraph letter a and letter b) quotes:

“A) the equipment is subject to suitable maintenance in order to guarantee the permanence of safety requirements over time”

“B) the maintenance and updating of the work equipment control registers are taken care of”.

Control and verification of lifting machines

The lifting devices represent the crucial part of the entire forlift at a functional level, therefore also with regard to operator safety. In particular, the control of the chains is regulated by the D.P.R. 547 of 1955 (Article 179). This article states that they must be checked every three months.

It is imperative to replace them promptly if there is a condition of wear or an elongation that exceeds the measure indicated by the manufacturer.

For this it will be advisable to check the length of the chains through the appropriate precision instruments such as gauges or millimeter lines.

Finally, the control of the hydraulic pipes must be performed at least once a year and is regulated by the circular of the Ministry of Labor of 1 February 1979 no. 9. The circular provides for a visual analysis of the state of the pipes and their fittings. It also establishes that the pressurized pipes must be replaced at least every 2 years.

Tamarri S.r.l. : a competent partner

Nel prossimo articolo ci occuperemo della manutenzione e smaltimento delle batterie da trazione, e della formazione del personale che opera nel complesso settore dei carrelli elevatori.

In the next article we will deal with the maintenance and disposal of traction batteries, and the training of personnel working in the complex forklift sector.

Tamarri S.r.l. is a competent partner that has always been committed to the protection of safety. We are always available to help you better understand the legislation and to provide you with the tools you need to comply with the regulations in force. Calipers, millimeter lines, and even chain cutters and other precision tools, all at your disposal! 😉

8 June 2020

Category: Normative