Article 19 of DL 73/2021 (so-called “Support II Decree”), converted into law with amendments by Law No. 106 of 23 July 2021, introduced certain new provisions concerning application of the “ACE” tax benefit (Aiuto alla Crescita Economica – Economic Growth Aid) for the fiscal year following the one in progress on 31.12.2020 (FY 2021).
