Law Decree n. 262 of 3 October 2006: Linked to the Financial Law
This circular illustrates the main innovations introduced by Law Decree no. 262 of 3 October 2006, called "Fiscal Link to the 2007 Finance Act", (Connected), converted, with amendments, by Law no. 286 of 24 November 2006, published in the Official Gazette no. 277 of 28 November 2006, concerning urgent provisions on tax and financial matters.
The changes introduced by the Associate listed below are updated with the changes made by Law no. 296 of 27 December 2006 (2007 Finance Act) and with the clarifications provided by the circular of the Revenue Agency no. 1 of 19 January 2007.
The Associate also made changes to the Legislative Decree 223 of July 4, 2006 converted, with amendments to Law 248 of August 11, 2006 (Summer Maneuver).
Topics index
- Provision of services rendered by professionals residing in States with a privileged tax regime;
- Violation of the obligation to issue the fiscal receipt or the fiscal receipt;
- Registration of means of transport object of intra-community purchase;
- Determination of deductible depreciation rates of instrumental buildings;
- Taxation of capital gains realized on the sale of real estate and land;
- Carry-over of losses;
- Carry-over losses in tax transparency;
- Determination of the tax base for income tax purposes for non-residents;
- Stock option;
- Rates of the regional surcharge;
- Changes made to Presidential Decree 917 of 1986 (TUIR).