- The reduction by half of the coefficients for determining the minimum revenues of shell companies is highlighted in the draft of the Legislative Decree on IRPEF/IRES
- This change, definitively approved by the Council of Ministers on December 3, could lead to consequences similar to those experienced in the 2006 declaration when the coefficients were increased
- Preliminary estimates, especially for companies with stable revenues like real estate firms, should be made to assess the chronological consequences on VAT credit compensation or potential refunds for 2024
- The formulation of the new rule refers to the available texts
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.