Patent Publication Number: US-2015073915-A1

Title: Process and device for managing the execution of an administrative operation

Description:
BACKGROUND OF THE INVENTION 
     1. Field of the Invention 
     The present invention refers to a process and a device for managing the execution of an administrative operation to which the issuing of an administrative document is associated. 
     In particular, the present invention can be used by all commercial and/or professional operators, subject to specific tax and administrative treatments, like, e.g., IVA (Italian VAT) or VAT number holders. 
     2. Description of the Prior Art 
     The execution of administrative operations has significant drawbacks, both on the practical level and on the tax control level, therefore linked to the more general problem of tax evasion. 
     The crux of the problem lies in the fact that each administrative operation, in order to be faithfully performed, should somehow be authorized and, preferably, traced. Consider, e.g., payments with a credit or debit card. Each payment is subject to a preventive authorization provided in real time by the service manager (credit institution, etc.). 
     On principle, the same should hold true for any other type of administrative operation. 
     Therefore, hereinafter in this description reference will still be made to a generic administrative operation and/or commercial transaction, thereby intending however to denote any operation, like e.g. the issuing of: 
     1) a definitive or down payment or pro form a invoice, a debit or credit note; 
     2) a transport document; 
     or the computer system-processed authentication of:
         a) an import or export document in real time, performed directly by the user and self-loaded in its/his/her own data archive;   b) a credit/debit document with payment having a forward maturity, “bill” between private subjects, both physical and juridical ones, both at first drawing and in subsequent endorsements thereof;   c) a tender in a public call for tenders for the contracting of works and/or supplies let out on contract by public bodies or the like, in absolute privacy, certainty and time certainty of the tender;   d) a bid in private and/or public auctions of Court-ordered type, announced by Courts and/or authorized subjects, even external ones, in absolute privacy, certainty and time certainty of the bid;   e) a specific transport document, issued both by private subjects “physical persons with taxpayer&#39;s code number” and by private bodies or subjects or companies holders of a VAT number, contractors or local and/or public bodies, related to the waste management system in general, for both ordinary and extraordinary or special waste, valuable metals (copper, etc.) being comprised herein.       

     Although in some cases, like for payments by credit card, authorization is preliminary and required to proceed with payment, this is not so for a vast number of other types of administrative operations and/or commercial transactions. 
     Therefore, the execution of administrative operations and/or commercial transactions without any preventive authorization and without any traceability system for the same operations, leaves wide spaces to whom might wish to illegally carry out actions, defraud the revenue and therefore damage the entire community. 
     Moreover, also systems envisaging an authorization in real time suffer from some drawbacks. In particular, these can be operative only if, at the time when the transaction has to be performed, the telematics connection needed to request and receive the authorization is available. 
     However, numerous mishaps can happen, going from absence of connection to excessive traffic on computer or telematics network, or to simpler problems of flat batteries of the required devices, to sometimes make the operation itself impossible and therefore making the system useless. 
     SUMMARY OF THE INVENTION 
     Hence, object of the present invention is to solve the problems left still open by the known art, and this is obtained through a device as defined in claim  1 . 
     A further object of the present invention is a process as defined in claim  10 . 
     The present invention, by overcoming the problems of the known art, entails several evident advantages. 
     In particular, the present invention is provided for a use within the scope of a system for managing and controlling tax regulations and the regularity of administrative operations and/or commercial transactions of any type. Such a system, which may be managed by public and/or private authorities, envisages that administrative operations be performed in observance of some predetermined rules and with the aid of an expressly contrived device. 
     This ensures the system users (be them private subjects, physical subjects or companies holders of a VAT number) that the commercial and/or administrative documents issued and/or received be perfectly and unequivocally identified and traceable even with reference to their specific authorization paths, i.e. with reference to the specific types of administrative operations to which they refer. 
     Moreover, to receivers of the commercial and/or administrative documents there can be ensured a controlling of existence and truthfulness of the received documents, whose outcome can be notified to the receiver. 
     The near-total certainty of the mechanism would actually prevent any possibility of evasion, all administrative operations being recorded by the central management and control system and therefore subject to any possible inspection, even a cross-checking, by both the manager and the interested subjects. 
     All this moreover acts as motivation for the subjects, inducing them to have a honest and correct behavior. Said motivation can moreover be further strengthened by associating to the system for managing the administrative operations a system of incentives, in the form of tax concessions, reductions, etc. so that each subject be further induced to comply with imposed mechanisms by the possibility of obtaining also an economical benefit therefrom. 
     Moreover, in order to put system users under the best possible conditions and so as not to impose complex and structured implementation mechanisms, it is proposed a device for the execution of commercial operations which enables to accurately channel the sending of one&#39;s commercial and administrative information to the management system. 
     This is attained by some hardware and software functionalities of the device and by the design of an extremely structured, complete and complex database of authorization paths, inside which the user is guided in the choices by simple and intuitive interfaces. 
    
    
     
       BRIEF DESCRIPTION OF THE DRAWINGS 
       Other advantages, together with the features and the operation steps of the present invention, will be made apparent in the following detailed description of preferred embodiments thereof, given by way of example and not for limitative purposes. Reference will be made to the figures of the annexed drawings, wherein: 
         FIG. 1  is a flowchart schematizing a process according to the present invention; and, 
         FIG. 2  is a block diagram of a device according to the present invention. 
     
    
    
     DETAILED DESCRIPTION OF REPRESENTATIVE EMBODIMENTS 
     The present invention will hereinafter be described in detail making reference to the above-indicated figures. 
     According to the present invention, a process for the execution of administrative operations comprises first of all a step of receiving data, from a central management system. 
     Of the central management system and its functions, more will be mentioned hereinafter in the description. 
     The users of the process according to the present invention are, first of all, all operators (private ones and/or commercial operators), as well as local authorities, customs, public (even European) funding bodies and contracting public bodies, who have to issue documents of administrative type. As already explained, such documents may be invoices and/or others, this without entailing substantial modifications in the inventive concept of the present invention. Such operators, to be able to use the present invention, should somehow subscribe to the system, e.g. through known-type registration mechanisms, matched by mechanisms for recognition and identification of the same user. 
     Each user, at the time of its/his/her subscribing, will be equipped with at least a first set of operation identification (ID) codes for one or more types of administrative operations. In practice, each of the pre-assigned identification codes of operations will serve to uniquely associate one of the operations performed to the user him/her/itself. 
     Then, for each administrative operation to be performed, it will be necessary to process the data received as initial equipment. 
     This processing provides that a unique authorization code of the administrative document be assigned to the administrative operation to be performed, comprising:
         an operation ID code; and   an authorization path code that, as will be described in more detail, is obtained by the user by means of suitable selection steps.       

     The unique code should then be combined by associating one of the operation ID codes with an authorization path code, so to obtain a unique code associated with the administrative operation performed. 
     Finally, the unique code so obtained is reproduced, e.g. by printing, inside said administrative document, or outside of document printing in case the interested subjects be public customs offices, local authorities, public funding bodies, or private subjects with reference to transport documents issued for itinerant transports with change of transporter, and therefore with the printing of a summary receipt with unique code depending on the main unique code of first authorization. 
     Then, the unique code and the administrative document corresponding to the performed operation have to be transmitted to said central system, where they will be stored and kept for any type of inspection and checking, both by authorities and by the operators themselves, as will be explained in greater detail. 
     As the user utilizes the operation ID codes pre-assigned to him/her/it, the central management system can resupply the user with new codes, e.g., upon reaching a predefined lower threshold. 
     Codes 
     In particular, according to an embodiment of the present invention, the unique code is assigned in course of authorization of the administrative document, and is formed by a number of 5-pointed stars (to indicate UE countries) placed subsequently to one another to form an oval shape wherein an image of the country (individual state) or Europe (EU) or the World is set. Immediately right of the image a code (e.g., a bar code) can advantageously be provided, for instance summing up numeric and/or alphanumeric contents, in the top center a caption indicative of the type of administrative operation can be provided. 
     From a graphic standpoint, such caption might comprise the word ‘pin’, followed by: authorization path type (e.g. Iva, Transport, Vat, Rents, Car, Contracts, Tenders, etc.), then followed by a separating mark and the country code, or by the term INTRA-EU, or Extra-EU. 
     At the bottom of the writing, the operation code could then be reported. 
     The operation code is preferably an alphanumeric code. Preferably, said code will be comprised of at least 20 characters which, starting from the left, might be so identified:
         the first two, of alphabetical type, representatives of the first two letters of a country code,   the 3rd representative of the current year;   the 4th and the 5th representative of the current month; the 6th representative of the division. Division 1) signifies the national system to which both subjects involved in the administrative and/or commercial transaction belong, if the same; Division 2) signifies the Intra-EU system to which the subjects involved in the administrative and/or commercial transaction belong, however both belonging to countries, though different from each other, equally part of the EU; Division 3) signifies the Extra-EU system to which the subjects involved in the administrative and/or commercial transaction belong, where one of the subjects involved in the administrative and/or commercial transaction belongs to a country part of the EU, and the other one Extra European Economic Union;   the 7th representative of the sector; the sectors directly singled out and managed in self-determination by the user can be 9 or more; we will consider document management macrosectors, of which we will mention some examples: local buildings and units; Real estate (fixed assets) &amp; lands; floating assets and shareholding; user&#39;s activities (invoicing system); ordinary commercial transports (user billing system); waste transport (user waste monitoring system); company self-financing management system by the user and by third subjects; relations with Civil Service or alike bodies, with regard to public auctions and invitations to tender; specialized waste disposal companies; the 8th and 9th representative of the section; we mention some examples related to the sector “macrosector” on a text I am reporting, “direct activity of the user-invoicing system”, subdivided into various sections, some names of which will now be mentioned: direct invoicing of the goods and/or services belonging to ones commodity-related and/or professional activity; cars and/or road and/or rail transport means and/or aircrafts and/or yard moving equipment, all and/or directly in use to the user, private or company or third subject; medical professional services, and other professions; system of receipts for tax purposes; several other Sections; the 10th representative of the department, which generally speaking is a subdivision of Sections, and, by accurately singling out the above-described example we can create the department “issued invoices” from the other one, “received invoices”   the 11th, representative of the room, again represents a subdivision of Department, where may be required depending on the departments, sections and sector to which it belongs;   from 12th to 20th will be allocated (according to standard, e.g., random algorithms) in order to make the code uniquely determined.       

     Preferably, about 200 (or more) different types of administrative operations may be provided, to each of which a specific authorization path corresponds. 
     The process for obtaining the unique code is an integral part of the process according to the present invention. 
     Accordingly, it is advantageously provided that the operation of assigning a unique code may comprise also a step of selecting among the distinct authorization paths, to obtain an authorization path code. 
     The selecting step is contrived so as to be as intuitive as possible for the user, and will be carried out in a predefined information database. 
     In order to make the selecting as simple and intuitive as possible, it is preferably carried out through a succession of choices in sequence, preferably choices of terminology and/or symbolic type. 
     Such selecting operation, and the succession of choices performed by the user entails an automatic association of an authorization path code to an operation identification (ID) code, to finally obtain a unique code associated with the specific administrative operation in execution. 
     Preferably, the codes (both operation ID and authorization path codes, as well as unique ones) differ among them both in graphics and in the contents related to each operation. 
     According to an embodiment of the present invention, there may be advantageously provided a step of sending a notification message of data related to the performed administrative operation to interested parties. For instance, notification sending may be performed by sending email messages. 
     In order to prevent that notification emails may be modified and/or counterfeited, it is preferable that they be comprised of messages only for reading and/or printing. 
     This notification procedure is particularly useful, as of each transmission and each receiving data between the users and/or the remote management system, track is kept in the central management system, and all data transmitted and/or received (documents, messages, etc.) are correspondingly stored in the central management system. 
     This allows at any time the relevant authority and the users to be able to trace any administrative operation performed, inspect its contents and then highlight any anomalies. 
     For this purpose, a dedicated web portal can also be provided, through which, upon registration and authentication, each user can control the state of the administrative operations concerning it/him/her, perform controlling of existence and truthfulness of administrative documents, etc., as well as detect between users (sender and receiver), in execution of ones own self-protection and to the ends of the correctness of data exchanged and related to the administrative operation involved, any data discrepancy and/or inconsistency. 
     In order to induce operators to use the present invention, there may advantageously be provided that messages be printed on the administrative documents issued in the scope of the process according to the present invention. 
     For instance, said messages may be of advertising type and/or be associated to a prizes and/or winnings system. 
     All the above, in particular the receiving data from the central management system and the transmitting data involved in the process for the execution of an administrative operation, can advantageously be performed by means of an expressly provided electronic device, equipped with innovative technical features making it particularly functional to the specific case. 
     In particular, any user wishing to exploit the present invention could be equipped with such a device, allowing to carry out any required step envisaged by the hereto-described process. 
     More in detail,  FIG. 2  shows a block diagram of a device according to the present invention. 
     A digital device  1  according to the present invention is utilized for managing the execution of a administrative operation to which the issuing of an administrative document is associated. First of all, said device comprises data receiving equipment. 
     In particular, such data are transmitted from a remote central management system and comprising at least a set of operation ID codes for one or more types of administrative operations. 
     For instance, a predefined number of operation ID codes is pre-assigned to each user, each of which codes will therefore serve, in association with an authorization path code, to authorize one of the performed operations to the same user in connection with the issuing of administrative documents. 
     The device  1  further comprises a data processing unit  3 . 
     Said unit  3 , suitably programmed, comprises data processing means apt to assign a unique code to each performed administrative operation. 
     Moreover, such means is apt to associate the authorization path code with one of the operation ID codes, so to yield a unique code associated with the administrative operation performed. 
     Moreover, the device also comprises corresponding data transmitting equipment  5 , for transmitting the unique code and the administrative document connected with the performed administrative operation, to said remote central system. 
     The device further comprises data storage apparatuses  8  and an electric power supply unit  10 . 
     The latter, advantageously, comprises a first battery  11 . 
     The first battery  11  is the typical battery for the powering of any one electronic device. It supplies the electric energy required for operation of all of its internal apparatuses and devices, from the display to the input interfaces, etc. 
     Furthermore, however, a second battery  12  is provided. The second battery  12  is instead dedicated to the powering of only some apparatuses of the device, in particular it is dedicated to the powering of the transmitting equipment and of the data storage apparatuses and of the data receiving equipment for receiving data from the central system. 
     This, as it will be apparent also hereinafter in the description, allows to such transmitting equipment, storage apparatuses and receiving equipment to be able to operate and function even if said first battery  11  is flat and/or deactivated and/or when the device is turned off and therefore is not powered by the first battery  11 . 
     In particular, this allows the storage and the delayed transmission of data, and therefore in fact the completion of the authorization process of the performed administrative operation, even in those situations in which this would prove substantially impossible, either for lack of electric energy for powering the device, or for the impossibility to telematically connect with the remote management system. 
     Advantageously, the first and the second battery can be both implemented as rechargeable batteries. For both, recharging can occur according to known standard modes, e.g. by connection to an electricity network. 
     However, according to the present invention, the second battery is rechargeable also through the first battery. This contributes to substantially ensure that the second battery never stays completely flat. 
     For instance, the data transmitting and receiving equipment may comprise a bidirectional telematics connection unit, in particular a modem, preferably wireless and based on a standard among: UMTS, GSM, FF, WiFi. 
     Therefore, apparently in case the commercial operation is performed in a position in which there is no network coverage for a wireless connection (be it by phone or telematics), the device will hold in memory the pending operation, to complete it—with the transmission of the data and codes to the remote central system—when the device gets to be in a coverage area. 
     The fact that the transmitting equipment and the storage apparatuses be powered by a battery  12  independent of the remainder of the device, causes the operation completion to be performed, irrespective of the state of the device itself (on/off, charged/flat) and therefore irrespectively of the user&#39;s will. 
     This ensures the correct registration of data in the central system, always and in any case substantially avoiding any possible attempt at bypassing the system provisions and/or fraud attempt by unfaithful operators. 
     The data storage apparatuses of the device are preferably subdivided into plural memory elements distinct thereamong. 
     It has to be understood that such a distinction may be of physical type and/or of logical type, this without altering the behavior of the device and the underlying operation logic. 
     In particular, the data storage apparatuses comprise a first memory element for storing identification (ID) codes transmitted by the remote management system. 
     Moreover, the data storage apparatuses comprise a second memory element for storing the administrative documents to be sent to the central management system. 
     Moreover, the data storage apparatuses comprise a third memory element for storing software updates, sent by the central management system, for the correct operation and/or updating of the device itself and of the procedures implemented by the software governing it. 
     Finally, the data storage apparatuses comprise a fourth memory element for storing advertising messages, sent by said central management system, in particular textual and/or figurative, to be printed on the administrative document corresponding to the performed administrative operation. 
     Apparently, thanks to the aforedescribed particular electrical powering mode, i.e. based on two batteries independent of each other, of which one dedicated to the powering of the data transmitting equipment, storage apparatuses and data receiving equipment, the software managing the device could be designed so that the various operations of storage and/or execution of software updates and/or data transmission, be performed, irrespective of the state of the device itself, at the time when this is deemed most advisable on the basis of the effect that is to be obtained. 
     Moreover, it has to be understood that a device according to the present invention could be implemented as a stand-alone device, of tablet-, palm-type or the like, completely and uniquely dedicated to the object of the present invention, but it could also be integrated in different and multi-function electronic apparatuses, such as, e.g., (desktop or portable) PCs, (advanced-type) mobile phones, etc. 
     The present invention has hereto been described with reference to preferred embodiments thereof. It is to be understood that each of the technical solutions implemented in the preferred embodiments, described herein by way of example, could advantageously be differently combined thereamong, to form other embodiments, all falling within the concept of the same invention, and all comprised within the protective scope of the claims hereinafter.