"Tremonti Ter"
Article 5 of Law Decree No. 1 of 2009 July 78 (hereinafter the "Decree"), converted into Law No. 102 of August 3, 2009, and amended by Decree Law No. 3 of 2009 August 103, governed the the so-called "Tremonti Ter" or the provision concerning the tax relief for investments in machinery and equipment made by the holders of business income between 1 July 2009 and 30 June 2010.
The purpose of this circular is to provide an initial detailed overview of the methods of application of the subsidy also in light of the clarifications provided by the Revenue Agency through the ministerial circular no. 44 of 27 October 2009 (hereinafter the "Circular").
Topics index
- Nature of the facility
- Beneficiaries
- Type of subsidized investment
- Method of acquisition
- Revocation of the facility