The MINISTER of heritage and cultural activities and tourism in consultation with the Minister of economy and finance Saw the art. 7 of Decree-Law no August 8, 2013. 91 laying down "urgent measures for the protection, enhancement and revitalization of heritage and cultural activities and tourism», converted, with amendments, by law October 7, 2013, n. 112, which provides for the recognition, for the purposes of the income tax, a tax credit to producers of Phonograms and videograms musical, as well as at producers and organizers of live musical performances, existing at least from 1 January 2012, in relation to the costs incurred for carrying out and promoting sound recordings or musical Visual are first and second works for new talent , defined as artists, groups of artists, composers or artists-interpreters; See paragraph 6 of article. 7, which stipulates that the provisions are dictated by Ministerial Decree of application of that measure of tax advantages; Having regard to act April 22, 1941, n. 633, as amended, laying down the protection of copyright and other rights related to its exercise, and in particular art. 78, by definition of the phonogram producers, and art. 180 concerning the brokerage economic copyrights held by the Italian society of authors and editors, hereafter: SIAE; Having regard to article 2497 and 2359 of the civil code, regarding control, liaison, management and coordination; Having regard to the Decree of the President of the Republic December 22, 1986, no 917, embodying the consolidated income tax, and in particular articles 61 and 109, regarding the components of business income; Having regard to the Legislative Decree July 9, 1997, # 241, establishing rules for simplifying the obligations of taxpayers within the income tax and value added tax, as well as the modernization of the management system of declarations, and in particular art. 17 concerning the offsetting tax credits; Having regard to Council Regulation (EC) no 659/1999 of the Council of March 22, 1999 establishing a method of application of art. 108 of the Treaty on the functioning of the European Union, and in particular art. 14, concerning the recovery of unlawful aid; Having regard to law No 311 December 30, 2004 laying down rules for the annual and multiannual budgeting of the State, and in particular paragraphs 421 to 423 art. 1, concerning claims unduly used; Having regard to the Legislative Decree July 31, 2005, # 177, as amended, containing the consolidated radio and audiovisual media services, and in particular art. 2, paragraph 1, letter a) and b), audiovisual media services definitions; Having regard to Council Regulation (EC) No 1407/2013 from the European Commission in December 18, 2013, on the application of articles 107 and 108 of the Treaty on the functioning of the European Union to de minimis; Having regard to the Decree-Law March 25, 2010, # 40, urgent financial and tax provisions of upgrading and rationalisation of Community tax collection in compliance, converted, with amendments, by law May 22, 2010, # 73, and in particular art. 1, paragraph 6, concerning procedures for redress in cases of unlawful use of tax credits; Heard the Minister of economic development;
Adopts the following decree: Art. 1
Oggetto 1. This Decree identifies the necessary implementing provisions for the allocation of the tax credit referred to in the introduction, with reference, in particular: a) to the types of expenditure eligible, at maximum thresholds of expenditure eligible for phonographic or videographic recording single, as well as the criteria for testing and assessment of the effectiveness of expenditure;
b) procedures for the eligibility of expenditure to the tax credit, and for its recognition and use;
c) recovery procedures in cases of unlawful use of the tax credit;
d) methods to ensure compliance with the maximum limit of expenditure.