From 1 January 2023, Law no. 197 of 29 December 2022, Budget Law 2023 is in force.
After a brief introduction on the international profiles of the 2023 Budget Law and recent provisions, the speakers will focus on the deflationary measures of litigation, on the definition of disputes and pending charges and on the amnesty of formal irregularities, and then retrace the key issues relating to business income introduced by the maneuver.