The main changes include the introduction of new obligations for the company’s supervisory bodies, auditing firms, and the independent auditor. In particular, these parties will now have to: 1. verify that the administrative body constantly monitors the adequacy of the company’s organisational structure, its economic and financial equilibrium and the … Read more
The Budget Law 2019 (Law 145/2018) amended, with effect from 2019, the regulation of the tax credit for Research and Development. The main changes concern (for the years 2019 and 2020): – the extension of the number of eligible expenses; – the measure of the facility, which returns to the … Read more
With the Budget Law 2019, even if only for the year 2019, investing in innovative start-ups will be particularly convenient. There are two concrete innovations introduced: 1. one addressed to IRPEF and IRES subjects: the measure of facilitation for the relative deductions increases from 30% to 40%; 2. one aimed … Read more
The Revenue Agency has specified that electronic self-invoice must be issued: – with the ordinary identification code (TD01), – with the exception of those issued to regularize the failure of the supplier to receive the invoice within 4 months from the execution of the operation (pursuant to art. 6, paragraph … Read more
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