Istituto Nazionale di Fisica Nucleare
Sezione di Firenze

Rules for guests

Regulations on seminars and scientific collaborations with guests

Any compensation or reimbursement (be it a seminar or a scientific collaboration) to be paid by the I.N.F.N. requires a PREEMPTIVE authorization from the managing Director and an official letter of invitation providing explicit details on the compensations and reimbursements the participant should receive. Any interested party is therefore invited to adhere to the following procedure:

1) Sending a request via e-mail to Questo indirizzo email è protetto dagli spambots. È necessario abilitare JavaScript per vederlo. (with Questo indirizzo email è protetto dagli spambots. È necessario abilitare JavaScript per vederlo. in cc) clearly specifying all the necessary details in order to produce the official letter of invitation (available in txt and doc formats).

2) Once the request will be approved by the Director, both the guest (with the proponent in cc) will receive the official letter of invitation stating the planned compensations and retributions, and the necessary funds will be put on hold.

The proponent of the seminar will be in charge of its announcement.

Scientific collaborations with guests (with the exception of those funded by the Commissione Nazionale Scientifica IV and the guests of the Galileo Galilei Center) are financed by an individual local fund and must be authorized by the managing director.

The Institute will be able to pay for compensations and/or reimbursements for scientific collaborations, conferences, seminars and lessons: according to the CD 15502 of 29/05/2020 resolution at following conditions:

  • Up to a maximum of 30 days of stay the amount of the compensations and/or reimbursement of expenses related to travel, board and lodging, issued to individuals not employeed by for their teaching functions in conferences, seminars and lessons is stipulated within the comprehensive limit of 2.000,00 EUR for CEE residents, and 3.000€ for extra-CEE residents. 

According to the Unified Resolution on Income and Taxation DPR917/1986, payments and reimbursements issued to and received by individuals residing both within and outside of the Italian territory are subject to regular taxation measures even if the expenses are underwritten by the Institute itself.

Individuals not residing within the Italian territory who intend to benefit of the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income should attach a statement of their fiscal residency issued by the competent national authority to their request. It important to note that not all the above treaties are applicable for research institutions such as the INFN.

Still, it is possible not to apply any deductions on expense reimbursements (in case no daily allowances and other forms of compensation are paid) according to the Income revenue authority's Resolution 49/E 11.7.2013.

Last update: 20.9.2017

INFN Sezione di Firenze
via Sansone 1, 50019 Sesto Fiorentino (FI), Italia
tel. +39 055 457-2076 (Segreteria dell'INFN)
C.F. 84001850589 - P.I. IT04430461006  -  IPA: C3AX20
PEC firenze [at] pec infn it

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