It should be noted that as a result of the changes made by the 2017 Budget Law, the reference provisions (paragraph 2, of article 26, of Presidential Decree no. 633 of 1972) have been amended, in order to clarify that the issue of the credit and therefore the exercise of the right to deduct is conditional on the unsuccessfulness of the bankruptcy procedures, hence the decrease in the taxable amount.
Source: commercialistatelematico.com
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