A month and a half after the enforcement of the Fiscal Codeversion approved by the Government at the end of 2010, the FinanceMinistry has finalised the enforcement guidelines clarifyingaspects such as the regime of fiscal loss in 2010, obligations ofcompanies that paid the minimum tax in 2010, criteria forqualifying as a small enterprise, setting social contributions andpenalising gambling establishments that do not issue admissiontickets. No mention, however, of the taxation of big fortunes madefrom undeclared incomes, although this is the target of articlesnewly introduced in the Code.
The norms are awaiting adoption by Government decision, which couldhappen in today's meeting, depending also on events on thepolitical scene.
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