Some specific tax breaks were introduced by PM 582/2012, which are summarized below:
| - | Accelerated depreciation: legal entities assessing taxable income under the actual profit method are entitled to use accelerated depreciation rates as of 1 January 2013, provided that the qualifying assets are acquired between 16 September 2012 and 31 December 2012. The type of assets eligible for the accelerated depreciation will be further regulated. | |
| - | &nb… |