Italy: "Growth Decree 2019" – Tax impacts for Italian entities

By Gaetano Salvioli, Giuliana Polacco

07-2019

The Italian Parliament has finally approved a new legislation focused on enhancing the Italian economy (so called "Growth Decree", Law n. 58, June 28, 2019). The initial draft legislation (Law Decree n. 34/2019) was expanded and amended during the conversion period and entered into force last June 30 (following the publication on the Official Gazette n. 151 of June 29, 2019).

The Growth Decree is a long and comprehensive document which includes a number of provisions having different nature and affecting different sectors.

In our tax alert we will provide an outline of the main tax provisions having an impact for the Italian entities.

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