Abstract
The essay focuses on the notion of “other subjects”, as possible systematic acquirers of tax credits, according to section 121, d.l. 19 maggio 2020, n. 34, turned into l. 17 luglio 2020, n. 77 (known as “decreto rilancio”), provided in favour of payers for specific works related with building industry or renewable energy, with regard to need to this effect of authorization for credit institutions or financial intermediaries.
| Original language | Italian |
|---|---|
| Pages (from-to) | 457-472 |
| Number of pages | 16 |
| Journal | RIVISTA DI DIRITTO BANCARIO |
| Publication status | Published - 2021 |