“Salva Italia” / 1: New measures for businesses
Decree Law n.201 of December 6, 2011 (hereinafter "Manovra Monti" or "Maneuver"), converted into Law no.214 of December 22, 2011, introduced new measures on revenue, with the aim of rebalancing the public finances, reduce the debt burden, and at the same time create conditions for the resumption of the development process, after a long phase of modest growth and the heavy recession of the 2008 - 2009 two-year period.
The interventions of the Maneuver have affected many sectors of the economy, and this circular intends to provide an initial information on the main innovations affecting businesses.
Topics index
- ACE - Aid to Economic Growth (Allowance for Corporate Equity)
- Summary of the standard
- Subjective scope
- Incentive measure
- Contributions relevant to the ACE
- Tax concessions referring to the cost of labor
- Summary of the standard
- Subjective assumption of the IRAP deduction from income taxes
- Method of calculating the deduction
- Can be combined with other IRAP concessions
- Realignment of higher values allocated to equity investments
- Summary of the standard
- Methods and effects of postage
- Payment terms