© Tatjana Balzer
STANDARD & LEGISLATION - UCIF Informs
2018 Budget Law: The “Business 4.0” Plan Marcello Zinno UCIF – Italian Surface Treatment Equipment Manufacturers’ Association, Milan
T
info@ucif.net
he Italian 2018 Budget Law (Law no. 205 of December 27, 2017 –
December 31, 2018 the order must be accepted by the seller and a down
GURI no. 302 December, 27 2017) confirmed and strengthened
payment of at least 20% of the acquisition cost must be made. The benefit
some of the measures concerning the Industry 4.0 Plan (now
for intangible assets included in the Attachment B of the 2017 Budget Law
called Impresa 4.0, i.e. “Business 4.0”) passed by the Government in
was confirmed, too, with the following integrations:
September 2016. In particular, the hyper-amortisation plan was extended
• supply chain management systems intended for drop-shipping models
to 2018; the goods must be delivered by December 31, 2019, whereas by
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N. 49 - JANUARY/FEBRUARY 2018 - international PAINT&COATING magazine
in the e-commerce industry;