THE TRAVELLER WHO IS RESIDENT IN ITALY

1. PROJECT ILIAS N5 – Gravitational waves • The Traveller is resident in Italy if, for longer than 183 days during 1 year (DPR 917/1986 art. 2) : • is registered at the General Registry Office of the residential population in Italy, • his fiscal domicile is in Italy, • his fiscal residence is in Italy. 1) Suggestedprocedure to follow to have the reimbursement of the incurred expenses by the participant to the meetings of the project THE TRAVELLER WHO ISN’T RESIDENT IN ITALY (In the cases that meetings are organized in Italy) THE TRAVELLER WHO IS RESIDENT IN ITALY If there is a bilateral convention (EU countries have these conventions), between Italy and the country where the traveller is resident, that excludes double fiscal imposition, If the traveller anticipated the board and room expenses in the name of EGO, to have the reimbursement of the board and room expenses, the traveller has to produce the filled in EGO’s Models (n. 1, 2, 3, 4), all invoices\receipts in original headed to EGO: to have the reimbursement of the board and room expenses, the traveller must declare to avail himself of the bilateral convention. He has also to produce the filled in EGO’s Models (n. 1, 2, 3, 4), all invoices\receipts in original headed to him, and the evidence of the effected payment of the expenses (receipt slip, credit card’s receipt slip..). EGO - European Gravitational Waves via E. Amaldi – 56021 S. Stefano a Macerata – Cascina (Pisa) - Italy Fiscal code 90029060507 VAT n. IT01589510500 with indication of the traveller’s name in the description of the invoices\receipts, and the evidence of the effected payment of the expenses (receipt slip, credit card’s receipt slip..). to have the reimbursement of the travel expenses (i.e. air tickets, train, etc…), the traveller has to produce the filled in EGO’s Models (n. 1, 2, 3, 3a, 4), all invoices of the Travel Agencies, receipts, tickets, boarding cards in original headed to him, and the evidence of the effected payment of the expenses (receipt slip, credit card’s receipt slip..). Pag. 1 of 2

2. PROJECT ILIAS N5 – Gravitational waves • The Traveller is resident in Italy if, for longer than 183 days during 1 year (DPR 917/1986 art. 2) : • is registered at the General Registry Office of the residential population in Italy, • his fiscal domicile is in Italy, • his fiscal residence is in Italy. 2) Procedure to follow to have the reimbursement of the incurred expenses by the participant to the meetings of the project, whenever was not or could not be followed the procedure n. 1 THE TRAVELLER WHO ISN’T RESIDENT IN ITALY (In the cases that meetings are organized in Italy) THE TRAVELLER WHO IS RESIDENT IN ITALY If the traveller anticipated the board and room expenses in his own name, to have the reimbursement of the board and room expenses, the traveller has to produce the filled in EGO’s Models (n. 1, 2, 3, 4), all invoices\receipts in original headed to him, and the evidence of the effected payment of the expenses (receipt slip, credit card’s receipt slip..). In this case the italian fiscal taxes work (30% if the traveller isn’t resident in Italy, 20% if the traveller is resident in Italy). The traveller has, however, the possibility to declare the payment of the italian fiscal taxes in occasion of the declaration of the revenues, and apply for reimbursement of those paid taxes. to have the reimbursement of the travel expenses (i.e. air tickets, train, etc…), the traveller has to produce the filled in EGO’s Models (n. 1, 2, 3, 3a, 4), all invoices of the Travel Agencies, receipts, tickets, boarding cards in original headed to him, and the evidence of the effected payment of the expenses (receipt slip, credit card’s receipt slip..). Pag. 2 of 2