With the Law Decree n. 34 of 30 March 2023 (so-called bill decree, hereinafter “DL 34/2023”) – published on the same date in the Official Gazette and in force since 31 March – some extensions and some innovations were introduced, also in the criminal sphere- tax, to the legislation relating to the tax truce introduced by the law of 29 December 2022, n. 197 (ie the 2023 budget law).
Source PwC
