With the entry into force of the new decree law 73/2020 (the so-called tax simplifications), numerous innovations have been introduced. From the calendar of payments to fulfilments, from declarations (pre-filled and not) to the esterometer, from Isa (the indicators of fiscal reliability) to local taxes, from the regulation of shell companies to universal allowances and reimbursements.
A new register is also foreseen, in which experts who intend to fill a role created by the law decree will have to register: the certifier for the purpose of using the research and development bonus.
To understand what changes Il Sole 24 Ore, has thought of a special Focus Norme e Tributi, on newsstands on Thursday 30 June with the newspaper, at a total price of 3 euros.