Law Decree No. 34/2019 (“Growth Decree”) published in G.U. No. 100 of April 30, 2019, amended Legislative Decree 58/1998 with the introduction of the Simple Investment Company (“SIC”), to incentive financing to Italian SMEs.
It also substantially modified the regulation on the financial statements disclosure of public grants introduced by art. 1, c. 125-129, Law 124/2017.