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It is the first time that in a collection of important laws like the Development Decree approved by the Government we speak expressly of green economy. This is enough to make it an interesting starting point in the reflection on the interventions necessary to relaunch the Italian economy in a sustainable way, although obviously their practical implementation remains to be verified.
Other points of the Law Decree "Urgent measures for the growth of the country"Seem to confirm the green direction of the regulatory system, since the constitution of Fund for Sustainable Growth to the tax credit for the recruitment of highly qualified personnel, from National plan for cities to the establishment ofAgency for Digital Italy, from the provisions for the management and accounting of biofuels the new provisions on the exploration and extraction of hydrocarbons. Some doubts, on the other hand, about the reduction of the tax deduction for the costs of interventions energy requalification of buildings, although it seems offset by the increase in personal income tax deductions on renovations in general.
To talk about green economy is art. 57 of the Legislative Decree, which aims to promoteyouth employment in the following sectors: renewables; securing the territory, infrastructure, buildings; biofuels; efficiency of the final uses of energy. The subsidized loan provided by the Kyoto Fund is extended to companies operating in these areas that hire new employees.
The Fund for sustainable growth provided for in art. 23 will take the place of the previous special revolving fund and will have as its objective the reorganization, rationalization and reprogramming of existing national instruments for the incentive of entrepreneurial activities through the repeal of rules, simplification of procedures and remodeling of pre-existing regulations. All with a view to financial rigor and expenditure containment.
Art. 24 inserts the contribution via tax credit for new hires of highly qualified profiles, thus helping to encourage innovation and the increase in investments in research and development by the production system. The 2012 annual report of ISTAT indicates that the share of research spending in 2010 in Italy is still at 1.26% of GDP, against 2% of the EU average.
The National plan for cities referred to in art. 13 will aim at the redevelopment of urban areas, with particular reference to the degraded ones. If in terms of the general principle the intervention is a fundamental principle of simplification, in terms of detail the rule simplifies the plethora of bureaucratic obstacles that the entrepreneur has to face during the tiring process of obtaining the authorizations for the building intervention.
Article 19 establishes theAgency for Digital Italy, subject to the supervision of the Prime Minister, who takes the place of DigitPA and the Agency for the dissemination of technologies for innovation, entities that are suppressed. The Agency's competences will be aimed at contributing to the dissemination of information technologies and ensuring the full interoperability of PA systems with each other and with those of the European Union, while rationalizing IT spending.
Art. 34 introduces a rationalization of the production chain of biofuels to be used in the transport sector aimed at favoring a greater incisiveness of the national and community production and processing system compared to finished products outside the EU. The origin of the raw material from the national supply chain, together with the forecast of production and transformation of biofuels on the European territory, should allow a reduction in CO2 emissions.
Also important from an environmental point of view is art. 35 of the Development Decree which establishes a single, more rigid one for oil and gas respect band - passing from the minimum of 5 miles to 12 miles from the coast lines and from the external perimeter of the marine and coastal protected areas - for any new prospecting, research and cultivation activity. The new, more restrictive limit still allows the carrying out of entrepreneurial activities that are important for the search for energy sources and for the economic and employment development of the country, but protects the coasts more from possible accidents.
As for the concerns, the main one concerns art. 11 which reduces from 55% to 50% the tax deduction for the expenses of energy requalification of buildings. However, the intervention must be framed with a view to overall reorganization of personal income tax deductions on renovations in general, which the Dl raises from 36% to 50% up to a maximum (also high compared to before) of 96,000 euros for each property unit. .
Edited byMichele Ciceri