Runs the fourth of February 15, 2011 of the Revenue announced that the European Commission approved the tax break given to new networks of companies who sign a contract setting aside part of the profits.
The facility is planned for firms
sign or adhere to a network contract and is under a suspension of tax which may benefit from the profits for the year to set aside a special reserve for the planned investments Joint Programme, previously legalization. The relief it provided that the sums set aside will be to the common fund capital or assets for the deal to achieve within one year the following investments under the network program.
With regard to determining the amount of aid must be determined,
also that the profits which do not contribute to the formation of income can not exceed
, in any case, the limit of € 1,000,000 for each company and for each
tax period in which it is granted access facilitation, without
to the limits established by subsection 2-d 20 million euro for
2011 and € 14 million for each of the years 2012 and 2013 .
The regime of suspension of the tax ceases, and therefore the profits allocated
contribute to the generation of income, in the exercise where the reserve is used for purposes other than covering operating losses or that is not membership of the network contract. Read
decision of the Commission of the Revenue circular
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