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On Corriere Tributario n. 3 of 2024, Diego Avolio and Carlo Sanna address the complex issue of the accounting and tax treatment to be reserved for purchases of “tax credit” (for example “Super Bonus”) by “IAS-adopter” subjects. The issue is fueling great debate among operators in consideration of the development of the market, the constantly evolving operating practices and the lack of clarifications from the competent bodies.

Corriere Tributario_3_2024