To invite Italian or foreigner speakers to give lectures or to join scientific projects at INFN Lecce it is first necessary to contact Debora De Falco.
The authorization to invite Italian or foreigner colleagues has to be asked to the Directors of INFN Lecce using the specific form, stating the amount of possible speaker fees and refunds for board and lodging, in addition to the funds used to cover the expenses of the Seminar. The form should be signed by the coordinator of the Seminar, by the Responsible of the funds, and by the Director.
Along with the authorization and the financial committment, the date of arrival at Lecce should be agreed. The invitation letter should be registered and send to the guest with the form containing personal information, bank information, and fiscal code. If the guest does not have a fiscal code, at their arrival they should apply for a fiscal code at the Lecce Revenue Agency.
Furthermore, if the guest come from any country that has a fiscal agreement with Italy (see lettera della Sede Centrale prot. 16389 del 28/07/2004), they may request the relief of the double taxation, providing a certification of fiscal residence released by the Tax authority of their country.
Alternatively, if the guest is an Italian researcher, who is employee of other public institutions and is not INFN associate staff, they should also present the dichiarazione ai fini dell’attuazione dell’art. 24 della L. 30/12/1991 n. 412.
All the documents, along with the poster of the Seminar, should be sent to Debora De Falco at least 15 days before the arrival of the guest, which in turn should be confirmed 3 days in advance.
In order to give proper dissemination of the Seminar through the website, coordinators of the seminars are asked to send to Lucia Sideli the date and the poster of the Seminar.
Summary of the necessary documents:
– request of Seminar adressed to the Director of the Section, which has to be first authorized by the Responsible of the funds;
– invitation letter for the guest, on INFN letterhead;
– poster of the Seminar on INFN letterhead;
– form containing personal information, bank information, and fiscal code;
– dichiarazione ai fini dell’attuazione dell’art. 24 della L. 30/12/1991 n. 412 (only for Italian guest not INFN associates);
– application for the relief of the double taxation (for foreigner guests coming from countries having a fiscal agreement with Italy);
– copy of passport and VISA.
Refundable expenses and way of refund for Seminars
For Seminars only staying up to 3 days are refundables. Speaker not entitled to speaker fee are INFN staff and seconded staff, INFN scholars and research fellows, as well as those who perform research or technical assignment at the same INFN structure hosting the Seminar.
Self-employed researchers (Italian or foreigner not INFN associate):
There are two possibilities of refund:
- A speaker fee up to a maximum, unit, gross limit of 1.000 € and a reimbursement for travel, board and lodging expenses up to a maximum unit limit of 1.000 € gross. The amount of the speaker fee is decided by the Director, accounting for the funds availability, the relevance and the duration of the Seminar (see disposizione n. 17187 del Presidente dell’INFN dell’8/4/2015). Please note: travel, board and lodging expenses are not subject to taxation.
- A reimbursement of the travel, board and lodging expenses (i.e. out-of-pocket expenses) upon presentation of the tickets and the receipts, referring to the Regolamento sul trattamento di missione sul territorio nazionale, up to a maximum gross limit of 1.000 € . Please note: in this case the amount payed (speaker fees and travel, board and lodging expenses) are subject to taxation.
Specifically, the speaker fee for Italian self-employed researchers is taxed at 20%, while the speaker fee for foreigner self-employed researchers is not taxed if the speaker: 1. come from any country that has a fiscal agreement with Italy (see lettera della Sede Centrale prot. 16389 del 28/07/2004); 2. has requested the relief of the double taxation; 3. provides a certification of fiscal residence released by the Tax authority of their country. Otherwise, the speaker fee for foreigner independent researchers is taxed at 30%.
Other researchers (INFN associates employee at another institution):
They are entitled to a maximum speaker fee of 150 €, which is taxed according to the IRPEF rate declared by the researcher and reported on the INFN portal.
Refundable expenses and way of refund for the scientific collaborations of the Director’s FAI fundings/ scientific collaborations of the IV group
Scientific collaborations are aimed at developing joined theoretical and experiemental projects, developing and consolidating scientific collaborations, performing lecture series and conferences, supporting the common use of experimental devices, and establish scientific exchanges.
Refundable expenses include: staying for maximum of 12 months, daily fee ranging between 50 and 200€ and travel expenses up to 1.000 €. Fees and travel expenses are subject to 20% taxation for self-employed Italian researchers and to 30% taxation for self-employed foreigner researchers. Foreigner researcher mey also benefit of the lunch-ticket (see Delibera CD 12476 del 26.7.2012) and may subscribe the RBM policy for themselves and/or their family members upon payment of an insurance premium.