Financial Law 2001
We inform you that Law no. 388 of 23.12.2000 concerning “Provisions for the preparation of the annual and multi-year financial statements of the State”, (2001 financial law) introduced significant changes in the field of income taxes, VAT and other indirect taxes.
This circular is intended to provide a first overview of the main changes that have also occurred following the explanatory notes contained in the circular of the Ministry of Finance n.01 of 03.01.2001. Obviously, with subsequent interventions, the most significant rules will be deepened.
The standard is structured in one hundred and fifty-eight articles grouped into twenty-six Heads, divided as follows:
Read more