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Circular n.15 / 2001 - Tax shield

Tax shelter

We inform you that the decree law no.25 of 2001 September 350, containing urgent provisions in view of the introduction of the Euro, was converted into law no.23 of 2001 November 409 and published in the Official Gazette of 24 November 2001 no.274 .
The aforementioned decree law has issued, among other things, specific rules to facilitate the return of values ​​held abroad deriving from lawful activities, even if not declared.

With this paper, also in the light of circular n.85 issued by the Revenue Agency on 1 October 2001 and of the changes made during the conversion, it is intended to provide an initial framework on the new laws that are already operational in starting from 1 November 2001.

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Circulars 2001

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