BLF Studio Legale assisted Profilati S.p.A. in the purchase of an innovative press line complete with extrusion of aluminium profiles.
This operation was carried out within the framework of Industry Regulation 4.0 (i.e. Normativa Industria 4.0), which aims to promote business investment in research and development and technological innovation introduced by Law no. 160 of 27 December 2019 (Gazzetta Ufficiale 30.12.2019, n. 304) (the “2020 Budget Law2).
The Law Industria 4.0 has central importance for all companies (based in Italy) that intend, inter alia, to invest in research and development and technological innovation, also thanks to the introduction of the tax credit for (i) expenses incurred by companies as investments in new capital goods and (ii) investments in research and development and technological innovation.
The 2020 Budget Law has thus redefined the discipline of the tax incentives provided for in the National Enterprise Plan 4.0 (i.e. Piano Nazionale Impresa 4.0), in order to support more effectively the digital transition process of companies, private expenditure in research and development and technological innovation, also in the context of the circular economy and environmental sustainability, and the increase in skills in the areas related to technologies enabling the technological and digital transition process.LEGAL AREA | intellectual property LEGAL AREA | national and international contracts LEGAL AREA | commercial and company law FIELD | Energy and Infrastructure FIELD | Technology FIELD | Mechanical and Electronic Industry