This bill most notably aims to implement Council Directives 2014/86/EU and 2015/11/EU amending Directive 2011/96/EU (so-called Parent-Subsidiary Directive), to amend the tax consolidation regime in order to comply with EU case law on horizontal consolidation and to enlarge the scope of the deferral of the tax payment on deemed gains upon the transfer of an enterprise, a permanent establishment or a transfer of seat.
In addition, the bill also provides for a couple of amendments in the field of tax credits for investment and extent until 31 December 2016 the tax credit available for hiring unemployed persons.
