Facilitățile fiscale bazate pe venituri, înlocuite de cele pe cheltuieli. Explicațiile consultanților
Recent analysis by Crowe indicates a shift in fiscal facilities from revenue-based to expense-based incentives, focusing on credits and deductions for eligible expenses. New state aid schemes aim to support investments in the manufacturing sector and high-impact technologies. The changes come amid the implementation of global minimum tax regulations and the conclusion of national recovery reforms. Companies must consider necessary capital, inflation, and fiscal uncertainties when accessing these facilities. The new measures include tax credits for R&D and support for investments in various advanced technology sectors.