Tag: tax incentives
What the new European Commission recommendation says about facilitating SME transfers
Although the recommendation is not binding, it is particularly relevant because it anticipates the direction that future national and European policies could follow in the field of family businesses, generational renewal and tax incentives for business transfers. On 22 June 2026, the European Commission adopted Recommendation C (2026) 3799, which replaces the long-standing Recommendation 94/1069/EC […]
On the importance of the right to legal certainty in the application of tax incentives
In view of various administrative actions that have been repeated in recent years, it is worth remembering that the effectiveness of tax incentives, as instruments for the dynamization and competitiveness of our economy, requires giving the utmost relevance to the legal certainty that must preside over both the legal definition of their requirements and budgets […]