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July 14, 2022, 5:00 AM
The Italian Income Company July 11 issued Round No. 25/E clarifying the appliance of the tax credit score regime for the acquisition of electrical energy for Q1 and Q2 2022. The round consists of measures to: 1) clarify the subjective necessities for registering within the listing of energy-intensive firms; 2) clarify the target necessities for the tax credit score, offering readability on the calculation of the typical value, VAT inclusion, and subsidies; 3) make clear the transferability of tax credit; 4) present tax credit score calculation guidelines, together with for invoices issued after Dec. 31; and 5) clarify the transactions not topic to VAT primarily based on territorial …
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