Transparency 2024
Regarding the transparency obligations provided by Law No. 124 of 2017 and subsequent amendments, the following is highlighted:
During 2023, the company benefited from the following additional advantages:
- Tax credits for energy-intensive companies for Q1 2023, pursuant to Article 1, paragraph 2 of Law 197 dated 29.12.2022, amounting to €54,151.95; Granting entity: Revenue Agency; fully utilized in 2023;
- Tax credits for energy-intensive companies for Q2 2023, pursuant to Article 4, paragraph 2 of Decree-Law 34 dated 30.03.2022, amounting to €10,726.56; Granting entity: Revenue Agency; fully utilized in 2023;
- Tax credits for energy-intensive companies for Q3 2022 (recovered during 2023), pursuant to Article 6, paragraph 1 of Decree-Law 115/2022, amounting to €411.23; Granting entity: Revenue Agency; fully utilized in 2023;
- Tax credits for energy-intensive companies for Oct-Nov 2022 (recovered during 2023), pursuant to Article 1, paragraph 1 of Decree-Law No. 144 of 2022, amounting to €20,029.92; Granting entity: Revenue Agency; utilized in 2023;
- Tax credits for energy-intensive companies for Dec 2022, pursuant to Article 1 of Decree-Law No. 176 of 2022, amounting to €31,380.47; Granting entity: Revenue Agency; utilized in 2023;
- Tax credit determined pursuant to Article 1, paragraphs 1051 to 1063 of Law 178/2020 - Industry 4.0 - (interconnection occurred during 2023 on capital goods purchased in 2022), amounting to €118,000, utilized for €39,333.33 (1st installment);
- IRAP deductions pursuant to Article 11 of Legislative Decree 446/97 amounting to €64,176; Granting entity: Revenue Agency.
Publication date: June 30, 2024
In reference to the transparency obligations set forth in Italian Law No. 124 of 2017, as amended, please note:
BERARDI SAS hereby states that:
During 2021, it took advantage of the following tax benefit:
- Reduction of energy costs directly calculated in the invoice, granting authority CSEA, in the amount of € 54,413.72, reference year 2021. It should be noted that, as of right now, it is impossible to determine the amount of the tax benefit obtained in 2022. The tax benefit for 2021 was published on 16 May 2023 on the Italian National Aid Registry under code CAR 2172.
During 2022, it took advantage of the following benefits:
- Tax credit per Italian Law 208/2015 amounting to € 132,750, granting body Italian Revenue Agency, authorisation date 29 September 2022, partly used in 2022;
- Tax credit per Italian Law 208/2015 amounting to € 97,415, granting body Italian Revenue Agency, authorisation date 13 September 2022, not used in 2022;
- Tax credit per Italian Law 208/2015 amounting to € 12,972, granting body Italian Revenue Agency, not used in 2022;
- Tax credits for energy-intensive companies Q1 2022, pursuant to Art. 15 Italian Legislative Decree no. 4 of 27 January 2022 in the amount of € 41,025; granting body Italian Revenue Agency; fully used in 2022;
- Tax credits for energy-intensive companies Q2 2022, pursuant to Art. 4 Italian Legislative Decree no. 17 of 01 March 2022 in the amount of € 33,957.54; granting body Italian Revenue Agency; fully used in 2022;
- Tax credits for energy-intensive companies Q3 2022, pursuant to Art. 6, p. 1 Italian Legislative Decree 115/2022 in the amount of € 76,448.04; granting body Italian Revenue Agency; fully used in 2022;
- Tax credits for energy-intensive companies Oct-Nov 2022, pursuant to Art. 1, p. 1 Italian Legislative Decree 114/2022 in the amount of € 33,577.22; granting body Italian Revenue Agency; partly used in 2022;
- Tax credits for energy-intensive companies Dec 2022, pursuant to Art. 1 Italian Legislative Decree 176/2022 in the amount of € 31,380.47; granting body Italian Revenue Agency; not used in 2022;
- Regional Income Tax deductions pursuant to Art. 11 of Italian Legislative Decree 446/97 equal to € 67,487, granting body Italian Revenue Agency.
Publication date: 30 June 2023