Decree-Law No. 146 of 21 October 2021, which provides for urgent economic and fiscal measures, to protect labour and for unavoidable needs, intervenes on the tax chapter, on the work and with some measures on the incentives for private investment.

On the whole, Confindustria agrees with the measures to extend and strengthen the support instruments for the economy, which were adopted during the pandemic, as well as those to support investments.

Particularly critical, however, is the elimination of the current patent boxwhich is replaced by a different tax benefit, which only intervenes on R&D costs.

Also problematic are the measures that tighten the sanctions apparatus in the area of health and safety at workon which further reflection is needed.

Finally, action must be taken to overcome some critical application issues encountered by operators on the subject of the single property fee for permanent occupations with cables and conduits for the provision of utilities.