The Minister of agricultural food and forestry policies in consultation with the Minister of ECONOMIC DEVELOPMENT and the MINISTER of economy and finance having regard to Regulation (EU) No 1407/2013 December 18, 2013 Committee on the application of articles 107 and 108 of the Treaty on the functioning of the European Union ' de minimis ' aid, published in the Official Gazette December 24, 2013, n. L 352; Having regard to Council Regulation (EU) No 1408/2013 December 18, 2013 Committee on the application of articles 107 and 108 of the Treaty on the functioning of the European Union to de minimis aid in the agriculture sector, published in Official Gazette December 24, 2013, n. L 352; Having regard to Council Regulation (EU) No. 651/2014 of June 17, 2014 declaring certain categories of aid compatible with the common market in application of articles 107 and 108 of the Treaty, published in the Official Gazette June 26, 2014, n. L 187; See, in particular, article. 17 of the said Regulation (EU) No 651/2014 concerning investment aid in favour of SMEs; Having regard to Council Regulation (EU) No. 702/2014 of June 25, 2014 declaring certain categories of aid in agriculture, forestry and rural areas are compatible with the internal market in application of articles 107 and 108 of the Treaty on the functioning of the European Union and repealing Regulation (EC) No 1857/2006, published in the Official Gazette 1 July 2014, n. L 193; Having regard, in particular, articles 14 and 17 of the said Regulation (EU) No 702/2014 concerning respectively, aid for tangible or intangible investments in companies and investment aid in the processing of agricultural products and marketing of agricultural products; Having regard to Council Regulation (EU) No. 717/2014 of June 27, 2014 on the application of articles 107 and 108 of the Treaty on the functioning of the European Union to de minimis aid in the fisheries and aquaculture sector, published in Official Gazette June 26, 2014, n. L 190; Having regard to the decree-law June 24, 2014, # 91, bearing urgent provisions for agriculture, environmental protection and energy efficiency of school and University buildings, the revival and development of enterprises, the containment of costs imposed on electricity tariffs, as well as for the definition of requirements arising from European legislation "passed into law, with amendments, art. 1 August 11, 2014, Act No. 116; See, in particular, article. 3, paragraph 3, of the decree-law, according to which, in order to promote the establishment of new networks of companies or conducting new business from existing business networks, companies that produce agricultural products, fisheries and aquaculture referred to in annex I to the Treaty on the functioning of the European Union, as well as to small and medium-sized enterprises as defined by Regulation (EU) No 651/2014, which produce agricultural products, fisheries and aquaculture were not included in the above mentioned Annex I, although constituted cooperative form or grouped in consortia, it is recognized, within the limit of expenditure referred to in paragraph 5 (b)), a tax credit to the extent of 40 percent of costs for new investments in developing new products , practices, processes and technologies, as well as for sectoral cooperation, and not longer than 400,000 euros, in the tax year in progress at December 31, 2014 and the next two; Having regard to the Decree Law No 5 of February 10, 2009, converted, with modifications, by law no April 9, 2009 33 urgent measures in support of industrial sectors in crisis and, in particular, article. 3, paragraph 4-ter, 4-c and 4-d relating to the contract; Having regard to the consolidated income tax, referred to in the Decree of the President of the Republic December 22, 1986, n. 917 and, in particular, articles 61 and 109, regarding the components of business income; Having regard to the Legislative Decree July 9, 1997, n. 241, as amended, laying down 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, article. 17 concerning the offsetting tax credits; See paragraph 53, art. 1 December 24, 2007, law # 244, under which the tax credits to be designated under RU of the tax return can be used in the annual limit of 250,000 euros; 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; Considering that, pursuant to paragraph 4 of article. 3 of Decree-Law No 91 June 24, 2014, proceed to issue the Decree of the Minister of agricultural food and forestry policies, in consultation with the Ministers of economic development and the economy and finance establishing the conditions, terms and modalities of application of paragraph 3 of this subparagraph and even with regard to use of the tax credit at the end of the planned spending limit and its monitoring; Given that, under subsection 4-bis of article. 3 of Decree-Law June 24, 2014, # 91, the provisions of paragraph 3 for businesses other than small and medium-sized enterprises as defined in the Regulation (EU) No 651/2014 of June 17, 2014, apply within the limits set by regulations (EC) Nos. 1407/2013 and 1408/2013 of December 18, 2013, and Regulation (EU) no 717/2014 of June 27, 2014, relating to the application of articles 107 and 108 of the Treaty on the functioning of the European Union to de minimis aid in the fisheries and aquaculture sector;
Decrees: Art. 1

Scope 1. This Decree identifies the application modalities for the attribution of the tax credit under art. 3, paragraph 3, of Decree-Law June 24, 2014, n. 91, passed into law, with amendments, art. 1 August 11, 2014, law n. 116, with reference, in particular: a) be subsidized investments, eligible expenditure and its measurement threshold maximum levels of subsidy, 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.