Nei giorni scorsi la terza sezione della Commissione Tributaria di Pescara ha accolto il ricorso presentato da una delle tante imprese che, nell’estate scorsa, si era vista negare il credito d’imposta per la ricerca e lo sviluppo , richiesto nell’ormai famoso click day del 6 maggio 2009, ritenendo che la concessione del credito d’imposta costituisce un diritto quesito, enunciato con law. This, at least with respect to claims incurred up to November 2008.
In particular, Judges noted that, because of legitimate expectations engendered by the law, the limitation of funds can not affect those who had started the procedures for obtaining the tax credit.
It follows that companies that had relied on previous legislation, as amended by Decree crisis, and had taken investment, they became entitled to the tax credit, regardless of exhaustion of resources allocated by the Government .
was reached the same conclusions the first section of the same Tax Commission, which, while rejecting the appeals, showed that companies that did not get the benefit due to lack of funds, are not deprived of the right. However, its use is left to the availability of financial resources.
It is, therefore, burden of the state to find and make available additional funds for the purposes of satisfying the requirements of many companies, to date, not the taking of a tax credit.
This intention, however, is taken up by the Government which, by order of the day last November, has pledged to find the necessary resources.
It finally showed that although the judgments prove favorable to business, the latter is not currently recommended to deduct the credit from the tax due.
E 'important, finally, remember that the Inland Revenue has already indicated that appellerà decisions for businesses.
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