The 2011 Economic Maneuver
This circular provides an initial analysis of the main provisions on Revenue provided for by Article 23 of Law Decree No. 6 of 2011 July 98 (hereinafter the Decree) converted by Law No. 111 of 16 July 2011, called "The Economic Maneuver ", (hereinafter the" Maneuver "), also following the clarifications provided by the Revenue Agency with circular no.41 of 5 August 2011 (hereinafter the" Circular ").
- Withholdings on interest, paragraphs 1-4
- IRAP increase for banks and insurance companies, paragraphs 5-6
- Increase in stamp duty for securities deposit, paragraph 7
- Carry-over of tax losses, paragraph 9
- Realignment of fiscal and statutory values relating to intangible assets, paragraphs 12-15
- Reduction withholdings on bank transfers for building renovation and energy saving, paragraph 8
- Assessment with adhesion, acquiescence and judicial conciliation, paragraphs 17-20
- Extinction of VAT numbers, paragraphs 23-23
- Sector studies, paragraph 28
- Extension of executive investigations, paragraph 30
- Reduction of penalties for short delay in payments, paragraph 31
- Spesometro, paragraph 41
- Car rental activities, paragraph 42