The Budget Law for 2017 will probably be remembered for being approved more quickly than any other law before.

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Consulenza tributaria e tax compliance

The Law consists of nineteen articles, the first of which is divided in 638 paragraphs. The rules focus on three main themes. One provides measures for families, in particular those that favour work leave to take early retirement, as well as measures regarding bonus for babies and the (as it seems usual) extension of building permits. The relaunch of economy is the second topic of the Budget Law and stresses on encouraging business investments. In this respect, the main intervention is the extension of the super amortization (which then becomes a "hyper amortization") for investments in advanced technologies - capital goods and technology assets in Industry 4.0 - planned for 2017 and partially for the following year. The third chapter is more heterogeneous and sets new tax regulations.

Il Sole 24 Ore created the present e-book entirely devoted to the Budget Law. Each paragraph is “translated” by experts to better understand of the contents with a useful “guide to reading”.