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Circulars 4/2011 - Stability Law 2011/2

Stability Law 2011/2

This circular continues the analysis of the main changes made in the tax field by Law no. 220 of 13 December 2010, called the “Stability Law”, which as of 2010 replaced the old “Finance Law”.

In particular, the main changes introduced by the Law in question will be discussed here, in the matter of (i) Assessment; (ii) Tax credits for research; (iii) Purchases of agricultural land by direct farmers; (iv) Extension of deduction of 55% in the energy sector; (v) VAT on the sale of real estate by construction companies.

Topics index

  1. News in terms of assessment:
    1. partial assessment
    2. elevation of sanctions
  2. Tax credits for research
  3. Purchases of agricultural land by direct farmers
  4. Extension of deduction of 55% in the energy sector
  5. VAT on the sale of real estate by construction companies
  6. Read more

Circulars 2011

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