June.20.2022
This episode is in Italian.
In this episode, together with our guests Umberto Bordino and Enrico Cocchi, both senior associates of Torresi e Associati, we tried to shed some light on the issue concerning the possibility of cumulating the tax benefits deriving from the Tremonti Ambiente and the incentive tariffs provided by some of the Conto Energia. After an indication of the most relevant regulations and rulings on the matter that have taken place in recent years, we discussed Article 36 of DL 124 of 2019, defining its content and the main difficulties that operators have encountered in applying the rule.