8/2016 - 2016/6 Stability Law: Tax credit for investments in Southern Italy

Stability Law 2016/6: Tax credit for investments in the South

  On 30 December 2015 it was published in the Official Gazette General Series no. 302 the Law of 28 December 2015, n. 208 containing “Provisions for the preparation of the annual and multi-year financial statements of the State” (hereinafter the “Stability Law” or also the “Law”). Here the subject of the tax credit for investments in the South will be analyzed as follows:

1. Beneficiaries;
2. Subsidized investments;
3. Determination of the tax credit;
4. Measurement of the tax credit;
5. Use of the tax credit;
6. Redetermination of the tax credit;

Newsletter no. 8/2016