Bill no. C3671bis/S2681 – Simplified landscape authorization – Re-evaluations left open also for 2017

Analysis of partners Bascelli and Carrière on Bill no. C3671bis/S2681.

On 6 April 17, Presidential Decree no. 31/17 entered into force and introduced significant simplifications of the former provisions of law on landscape authorization.

The 2017 Budget Law reintroduces both the revaluation of the quotas and land held by natural persons as of 1.01.17, and the revaluation of company assets included in the financial statements as at 31.12.16.

Source: Newsletter Norme & Tributi

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Newsletter Norme & Tributi 30.04.2017
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