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No Regional jurisdiction on Tokaj denomination |
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Friuli Venezia Giulia tried to get around the dealing with Hungary through a law linked to agriculture. The Court has stated: only the central Government can protect brands. |
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The Tax Shield |
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The art. 13 Bis of the D.L. 78/2009, converted with amendments by the L. 102/2009, has re-introduced in the Italian Law the system of the Tax Shield to allow the return of assets deposited outside the Country. |
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New Accounting Standard |
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The International Accounting Standard Board has introduced and developed a new standard for the financial reports and the accounting principles for the SME, including, with the IAS 39, the impairment test of the goodwill and of the financial instruments. |
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Tax allowance in case of increasing of the share capital |
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The art. 5, par. 3 ter of the D.l. 78/2009 introduces the tax allowance of the 3%, for 5 years, on the contribution by the shareholders up to 500.000 € in case of the increase of the share capital. The tax allowance is applied also for the non-monetary contributions including the IPR (intellectual property rights) thus for the credits these are the conditions: |
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Opportunities for who has currency due to the Forint effect |
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Offer is growing while demand is declining. Also, like the rest of Europe, the market is defined by discounts as well as favourable conditions for buyers. |
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