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.

Nel complesso, Confindustria ritiene condivisibili le misure di proroga e rafforzamento degli strumenti di supporto all’economia, adottati durante la pandemia, così come quelle a sostegno degli investimenti.

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.

Occorre infine intervenire per superare alcune criticità applicative riscontrate dagli operatori sul tema del single property fee for permanent occupations with cables and conduits for the provision of utilities.