This document provides a portion of an Italian financial statement, specifically focusing on the tax credits section. The data includes various types of tax credits, such as IRPEF (Imposta sul Reddito delle Persone e delle Entrate Fiscali), IVA (Imposta Sulla Valoria Aggiunta), and imposta sostitutiva. The statement also includes information about the use of these credits in compensazione interna (internal compensation) and compensazione esterna (external compensation).
Law Decree 33/2018 amended Article 108, comma 2, of the Italian Consolidated Income Tax Code (TUIR), increasing the limit for the value unitario of free goods distributed from 25.82 euros to 50 euros, and stipulating that this deduction is fully applicable to hospitality expenses and representation expenses related to documentation. However, the deductibility is subject to the keeping of appropriate documentation which includes the details of the subjects hosted, the duration and location of the event, and the nature of the costs incurred.
Funds in suspension of tax, including those subject to distribution tax, that are registered in the last balance sheet before the transfer of residence are subject to taxation in the extent they have not been reconstituted in the patrimony of the stable organization situated within the State.
Article 166 of the Italian Consolidated Income Tax Code (TUIR) states that the transfer of a business abroad results in the realization, at normal value, of the components of the business or the complex business entity, except for those that have not been merged into a stable organization situated within the State. This provision applies even if the components are subsequently detached from the stable organization situated within Italy. The plus-values related to the foreign stable organizations are considered realized at normal value.
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