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Circular n.5 / 2003 - Tax amnesties

Tax amnesties

We inform you that Law no. 289 of 27 December 2002, published in the Official Gazette no. 305 of 31 December 2002, as amended by the conversion law of 21 February 2003, no. 27 of Legislative Decree 282/2002, concerning "Provisions for the preparation of the annual and multi-year financial State ”introduced in Chapter II provisions on the subject of composition with creditors on income taxes and other indirect taxes.

With this circular we intend to provide an initial information framework on the provisions concerning the definition of income taxes and VAT, also taking into account the ministerial circular n.12 of 21.02.2003, postponing the examination of the residual rules to another circular.

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