As in previous years, Budget Law represents the reference text for economic policy. It also represents a reference to be used to define some managerial strategies or new fulfilments.
This year, due to the various healthcare, economic and social aspects involved due to the pandemic still underway, this law plays a key role as concerns the expectations and actions to be implemented to overcome the crisis.
In this issue of TopHic, we provide a brief overview of the most significant news which, in our opinion, it is worth pointing out due to their supporting function towards the economic recovery.
Overview - Significant tax news for 2021
By Giulio Tedeschi - Partner of Bernoni Grant Thornton
As every year, the so-called Budget Law represents for business operators – and for citizens in general – the reference document on economic policy measures. It is also the reference document for the implementation of specific management strategies or new fulfilments. This year, especially for the many health, economic, and social effects [...]
Expert's opinion - Capitalisation, corporate losses and intangibles
By Alessandro Grassetto - Partner of Bernoni Grant Thornton
Among the various forms of support for companies introduced in 2020, those relevant to liquidity and capitalisation are the most significant. The 2021 Budget Law includes, with amendments, some of the temporary provisions introduced with the so-called “Relaunch” Decree aimed at supporting the recapitalisation of joint-stock companies, as well as those introduced [...]
By Alessandro Foderà - Manager of Bernoni Grant Thornton
Law no. 178/2020 (so-called “Budget Law 2021”) confirmed the allowances concerning tax credits that constitute the so-called “National Industry 4.0 Plan”. The above plan is aimed to encourage and lead businesses in the technology and environmental sustainability transition and re-launches those investments that could be penalized by the pandemic crisis and the subsequent macro-economic recession. [...]