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Espressamente Per Torrefattori N n. 17 - SETTEMBRE 2007 CoffeeTrend - Spedizione in A.P. - 45%, D.L. 353/2003 (conv. in L. 27/02/2004 n° 46) Art. 1, comma 2/DCB “TS” - Tassa Pagata/Taxe Parçue/Premium/Compatto - SETTEMBRE 2007 - Contiene I.P. Espressamente pertorrefattori En estenúmeroseincluye unsuplementoenespañol We produce: our trademarks, private labels, fantasy labels. Always interested in buying/selling new and used coffee machineries. Produzioni: proprie, per terzi, private labels, marchi di fantasia. Compra-vendita di macchinari industriali nuovi e usati. Industria Ligure Caffè s.r.l. Via Leonardo da Vinci, 25/A - 16030 Avegno (GE) ITALY Tel.: +39 0185 79090 / +39 0185 727280 - Fax.: +39 0185 79280 www.ilcaffe.it email:[email protected] Annunci 210x297mm - IT.qxd 12-04-2005 18:12 Pagina 2 La San Marco. Wherever you go. Espresso coffee machines everywhere in the world Macchine per caffè espresso La San Marco. Dal 1920 il primato della qualità, dell’affidabilità e del design. Serie 105, 95, 85 e 80: sempre più locali nel mondo, dove la qualità del caffè in tazza è una priorità assoluta, scelgono la tecnologia innovativa della grande tradizione. Oggi, come ieri, una macchina per caffè La San Marco è garanzia del miglior caffè espresso. Wherever you go. La San Marco S.p.A. • Via Padre e Figlio Venuti, 10 • 34072 Gradisca d’Isonzo (GO) Italy • Tel. +39 0481 967111 Fax +39 0481 960166 • www.lasanmarco.com 100 90 anni d’esperienza 100 95 3 premi per la migliore tecnologia 95 75 più di 3000 macchine 75 25 vendute in tutto il mondo! 25 5 5 0 0 100 100 95 95 75 75 25 25 5 Via Bologna, 22 - 20010 CANEGRATE (MI) ITALY 5 0 Tel. +39 0331.407364 Fax +39 0331.407356 0 srl e.mail: [email protected] web site: www.calini.it vol A4 CALINI gioved� 17 novembre 2005 9.05.58 100 AGGRAFFATRICI SOTTOVUOTO E GAS 100 95 AUTOMATICHE E SEMIAUTOMATICHE 95 75 da 250 a 3000 g DI CAFFE’ 75 25 25 5 5 0 0 100 100 95 95 75 75 25 25 5 Via Bologna, 22 - 20010 CANEGRATE (MI) ITALY 5 0 Tel. +39 0331.407364 Fax +39 0331.407356 0 srl e.mail: [email protected] web site: www.calini.it vol A4 CALINI gioved� 17 novembre 2005 9.05.40 Editoriale Mentre stavamo per andare dei piccoli produttori (in un in macchina ci sono giunti in anno le superfici sarebbero di- redazione i risultati della ter- minuite di un terzo), partico- za stima Conab sul raccolto ché le forti precipitazioni ca- larmente evidenti nelle aree brasiliano 2007/08. Rispetto dute tra dicembre e gennaio. nord-occidentali. Un’evolu- alle cifre ipotizzate ad aprile, Nel Minas Gerais, il decre- zione negativa è prevista an- l’agenzia governativa -dipen- mento raggiungerà il 32,7%, che in Paraná (1,74 milioni dente dal Ministero dell’Agri- con un’incidenza più forte di sacchi, pari al 22,6% in coltura- ha aggiustato leg- nella regione meridionale e meno) e Bahia (-18,8%, per germenteM il tiro portando il centro-occidentale (-47,7%), un raccolto di 1,827 milioni dato complessivo da 32,065 nonché nel Cerrado (-29,6%), di sacchi), mentre in Rondô- a 32,625 milioni di sacchi. a fronte di una contrazione nia (Robusta) è atteso un in- Una correzione del 1,7%, che contenuta (-3,2%) nella Zona cremento sull’anno del 6,5%, non determina alcun cam- da Mata. per un totale di 1,346 milioni biamento sostanziale. Con- In Espírito Santo, la produzio- di sacchi. fermato dunque (ancorché ne viene stimata in 9,54 mi- Le stime degli analisti priva- lievemente mitigato) il forte lioni di sacchi. Gli Arabica si ti e del commercio indicano calo degli Arabica, la cui pro- fermeranno a 2 milioni circa delle cifre nettamente supe- duzione sarà di 22,524 milio- (contro i 2,13 del 2006/07), riori, anche se esse sono state ni (-31,78%) contro i 33,015 mentre i Robusta (di cui que- soggette, in alcuni casi, a dei milioni del 2006/07. Più am- sta unità federale è il maggior parziali ridimensionamenti pia la variazione positiva dei produttore brasiliano) segne- nel corso degli ultimi mesi. Robusta, per i quali si prevede ranno un +9,2% toccando Cogliamo l’occasione per ricor- ora un output superiore ai 10 quota 7 milioni e mezzo. dare che Newscai, con Coffee- milioni di sacchi (10,101 mi- La flessione più consistente si Trend magazine e MoltoTostato, lioni). registrerà nel São Paulo (Ara- sarà presente al Salone Interna- Gli effetti normali del ciclo bica) dove il raccolto scende- zionale del Caffè in programma biennale sono stati amplifi- rà a 2,299 milioni di sacchi nell’ambito di Host (vedi artico- cati dagli eccessi climatici: la (-48,6%). Da questo stato -se- lo pag. 40) dal 19 al 23 ottobre siccità che ha interessato, da condo Conab- giungono se- in Fiera Milano. Venite a trovar- autunno a inizio primavera, gnali preoccupanti di abban- ci allo stand LO5 all’interno del alcune regioni del Paese, non- dono della coltura da parte padiglione 9 COFFEETREND MAGAZINE / SETTEMBRE 2007 10 11 SETTEMBRE 2007Som ma rio EDITORIALE Sommario CAFFÈ CONSULTO 14 Auto aziendali nuovamente deducibili 16 Kappa WTS: il futuro delle macchine espresso 18 Il Re delle Hawaii FIERE ED EVENTI 20 CoffeeTrend nel paese del sol levante LE NOSTRE INTERVISTE 30 La genomica del caffè fra scienza e mercato HOST 2007 40 Novità e conferme 45 ELENCO INSERZIONISTI INSERTO In questo numero il supplemento in spagnolo 12 13 COFFEETREND MAGAZINE / SETTEMBRE 2007 pag emilpack pausa .fh9 28-02-2007 10:45 Pagina 1 C M Y CM MY CY CMY K Colori compositi Auto aziendali nuovamente deducibili Il disegno di legge di con- procedimento tra l’ Agenzia versione del D.L. n. 81/2007 delle Entrate (Ufficio di Tren- (il c.d. “Decreto Tesoretto”) to) e l’azienda Stradasfalti aggiunge un nuovo capitolo S.r.l. La Corte di Giustizia ri- alla tormentata materia del conosceva la fondatezza del- trattamento fi- le contestazioni scale delle auto mosse e la nor- aziendali modi- I mativa del nostro ficando quanto Paese veniva con- precedentemen- cambiamenti seguentemente te stabilito dal introdotti messa sotto accu- D.L. n. 262 del sa, per violazione I 3 ottobre 2006. dal D.L. dell’art. 17 c. 7 Oltre a reintro- della Sesta Diret- durre la parziale 81/2007 tiva, la quale pre- deducibilità, la vede l’indetraibi- norma in oggetto riconosce lità IVA, in deroga alle norme anche un bonus retroattivo generali, solo in caso di mi- da far valere come detassazio- sure temporanee rispondenti ne nella dichiarazione 2008 o a circostanze economiche di in riduzione dell’acconto di breve durata. Si constatava, novembre 2007. infatti, come le limitazioni A motivare i ripetuti interven- alla detrazione IVA sull’ac- ti attuati dal legislatore da un quisto e uso di autovetture anno a questa parte sono sta- diverse da quelle che qua- te le modifiche alla discipli- lificano l’attività propria na sulla detraibilità dell’Iva dell’impresa -ammesse a suo imposte al nostro Paese dalle tempo in regime derogatorio Autorità dell’Unione. e quindi provvisorio- fossero divenute nei fatti definitive, Violata per effetto delle proroghe ri- la Sesta Direttiva petutesi a catena nell’arco di Tutto ha avuto origine dal- oltre 25 anni. La pronuncia la sentenza del 14 settembre riconosceva altresì il diritto 2006 (causa C-228/05) della dei soggetti passivi che aves- Corte di Giustizia delle Co- sero subito l’illegittima appli- munità Europee, avvenuta a cazione del suddetto art. 17 a Caffé consulto seguito della domanda di pro- ricalcolare il proprio debito nuncia pregiudiziale proposta Iva (e a presentare la relativa dalla Commissione Tributaria istanza di rimborso, per il pe- di primo grado di Trento, nel riodo compreso tra il 1° gen- 14 15 COFFEETREND MAGAZINE / SETTEMBRE 2007 naio 2003 e il 13 settembre Kappa WTS: 2006) “nella misura in cui i beni e i servizi in questione” il futuro delle macchine espresso fossero stati “impiegati ai fini La Elektra Srl si prepara a lanciare sul mercato italiano una nuova mac- di operazioni soggette ad im- china per il caffè espresso che promette prestazioni eccezionali: la Kappa posta”. WTSp (Water Treatment System). Il modello viene testato da oltre due Per arginare gli effetti della anni negli stabilimenti dell’impresa trevigiana ed è già stato presentato sentenza della Corte di Giu- in anteprima alla SCAA di Long Beach lo scorso maggio. Oltre a garantire stizia, l’esecutivo decideva di un elevato standard di qualità e praticità nelle funzioni di base, la Kappa compensare il minor gettito WTS riunisce una serie di caratteristiche innovative, frutto di brevetti introducendo norme più re- esclusivi della società produttrice. La tecnologia dedicata al trattamento automatico dell’acqua merita par- strittive in materia di dedu- ticolare attenzione. L’apparecchio è dotato in primo luogo di un depura- zione dei costi emanando il tore a resine a scambio ionico, già citato D.L. 262. gestito integralmente ed au- tomaticamente dalla macchi- Sviluppi recenti na, che permette di eliminare Con la Decisione del Consi- efficacemente i sali di calcio e glio UE 18.6.2007, l’Italia è magnesio, cioè il calcare, sen- stata nuovamente autoriz- za alcun intervento da parte zata a limitare la detrazione dell’operatore. Al contempo, dell’IVA sulle spese relative una cartuccia di carboni attivi ai veicoli aziendali, nella mi- argentati integrata rende possi- bile la rimozione del cloro e dei composti organici, in modo da escludere sura del 40%, per gli acquisti la presenza di sapori sgradevoli e batteri nel prodotto finito, oltre che di effettuati a partire dal 27 giu- depositi incrostanti nei circuiti dello stesso apparecchio.
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