Update
20/09/2023
The new ZES tax credit for the investments in southern Italy (“Mezzogiorno”)
IPG Law Firm
Tax Law
13/03/2026
The circular analyzes the new paragraph 5 of Article 16 of Legislative Decree No. 14/2019 with regard to the suspension and revocation of credit lines granted to entrepreneurs, focusing on the content of the provision and its practical implications in the context of relations between companies and credit institutions. The new paragraph 5 of Article 16 of Legislative Decree No. 14/2019 and the regulation governing the suspension and revocation of credit lines granted to entrepreneurs.
24/02/2026
The update analyses the key innovations introduced by the Decreto Bollette 2026, focusing on grid connections, incentive schemes and sector taxation. The new provisions impact industrial planning, cash-flow visibility and investment strategies in the energy market. "Decreto Bollette 2026" – Structural Innovations in the Energy Sector
11/02/2026
The update examines the Italian tax regime governing corporate welfare schemes under Articles 49 and 51 of the TUIR. It focuses on performance bonus conversion, eligibility thresholds, fringe benefits and corporate tax deductibility. Welfare in action: regulations, solutions, and operational benefits
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