Extra-revenue decree: New tax provisions
This circular illustrates the main changes introduced by law no. 127 of 3 August 2007 converting the decree law 81 of 2 July 2007 (so-called extra-revenue decree). Recalling that in our circular no. 8 of 13 September 2007 the provisions relating to company cars have already been analyzed.
Topics index
- Sector Studies and Economic Normality Indicators (Art. 15 paragraph 3 bis);
- List of customers and suppliers (Article 15 paragraph 3 ter);
- IRAP and social security contributions in private subordinate work (Article 15 bis paragraphs 1- 6);