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Decree 15 June 2016 Implementation of the tax credit for remediation of goods and areas containing asbestos.

País/Territorio
Italia
Tipo de documento
Reglamento
Fecha
2016
Fuente
FAO, FAOLEX
Materia
Medio ambiente gen., Desechos y sustancias peligrosas
Palabra clave
Sustancias peligrosas Residuos peligrosos Subvención/incentivo Cuestiones de procedimiento Procedimientos judiciales/procedimientos administrativos Gestión de desechos
Área geográphica
Alpes, Europa, Europa y Central Asia, Países de la Unión Europea, Mediterráneo, Europa Meridional
Entry into force notes
This Decree enters into force on 23 August 2016.
Resumen

This Decree, taking into the rules adopted in the European Parliament resolution of 14 March 2013 on asbestos related occupational health threats and prospects for abolishing all existing asbestos (2012/2065(INI)), sets the provision to be applied on the territory of the Republic of Italy as regards the attribution of the tax credit for remediation interventions in relation to the asbestos presence in goods and land parcels or areas. This text determines the types of interventions eligible for the tax credit; the terms and conditions for granting the credit tax; the appropriate provisions to ensure the necessary compliance with the limit of maximum spending; the determination of the cases of revocation and forfeiture of the benefit; the recovery procedures in cases of illegitimate use of tax credit itself.

Texto completo
Italiano
Página web
www.gazzettaufficiale.it