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Nicola Boella

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Nicola Boella is a partner in the Tax Practice Group of Baker McKenzie Italy. Nicola is author of several publications and speaker at various conferences and seminars on tax matters.

As the COVID-19 outbreak continues to create deep concerns on its impact on the health of citizens and disruption to businesses, the Italian Government has reacted with a new package of tax measures reflected in two decrees already issued and another one published today in the Italian Official Gazette that will be further commented in a separate Alert.

In brief The second package of tax measures for supporting the Italian economy in the context of the COVID-19 outbreak has finally been approved. Indeed, Law Decree No. 34 dated 19 May 2020 (the so-called “Rilancio Decree”) was converted into Law No. 77 of 17 July 2020, with few amendments…