The Newsletter n. 5/2014, concerning corporate and tax issues, in the light of the most recent provisions of law or practice.
Index
- Investments in rental housing - 20% deduction of the purchase price or construction costs
- Tenurement contracts for the subsequent sale of properties (so-called "rent to buy")
- Rent reduction agreement - Exemption from registration and stamp duties
- Liberalization of the leases of properties for non-residential use
- VAT - Provision of e-commerce and telecommunication services - Registration at the "mini one-stop shop" (MOSS)
- Realization of ultra-broadband communication networks - Granting of a tax credit
- IMU - Presentation of declarations by non-commercial entities for the years 2012 and 2013 - Extension of the deadline
- Road hauliers - Granting of grants for training activities - Presentation of applications
- Road hauliers - Granting of grants for investments in new vehicles
- Cooperative companies not belonging to the "Central cooperative" - Payment of 3% of profits to mutual funds - Modification of terms
- Applications sent to the Public Administration and related documents - Payment of stamp duty electronically