Tax Alert n.1/2021 - Budget Law 2021 (L. 30.12.2020, n. 178)
The Law 30 December 2020, no. 178 (so-called "Budget Law 2021"), containing provisions on the "State budget for the financial year 2021 and multi-year budget 2021-2023" and introducing various provisions to support the national economy with effect from January 1, 2021, was published in the Official Gazette of 30 December 2020, S.O. no. 46.
In the document we described the main changes introduced by the Budget Law 2021 in the tax area.
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