Circulars n.11 / 2007 - Concessions for business combinations

Concessions for business combinations

This circular analyzes the changes introduced by Law No. 296 of December 27, 2006 (hereinafter 2007 Budget) relating to tax concessions in business combinations (hereinafter "Bonus"), also in light of the clarifications provided by the Revenue Agency with circular no. 16 / E of 21 March 2007.

Topics index

1. General aspects
2. Beneficiaries
   1. Assumptions of the benefit
3. Request for ruling
4. Facilitated operations
   1. Mergers and demergers
   2. Contributions
5. Forfeiture of the facility

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