By way of Italian Decree Law no. 41 of 22.3.2021 (the so-called “Sostegni” Decree), published in O.J. no. 70 on 22.3.2021 and that entered into force on 23.3.2021, additional urgent measures were introduced for undertakings, economic operators, workers and families in response to the COVID-19 epidemiological crisis.
Italian Decree Law 41/2021 is currently being converted into law, and as such the relevant provisions may be subject to amendments and supplements.
The main new measures introduced by the Decree are analysed here below.
- New non-repayable grant;
- Extension of the period of suspension of the activities of the collection agent;
- Extension of the “rottamazione ter” [writing-off of debts with the Italian Revenue Agency without penalties and arrears] and “saldo e stralcio” [full and final settlement arrangement] instalment deadlines;
- Automatic cancellation of 2000-2010 debts;
- Settlement of unsent discrepancy notifications [avviso bonario];
- Increase in the upper limit for State Aid;
- Time limits for issuing payment notices [cartelle di pagamento].