The legal bases for this programme are the Technological Transformation of Domestic Equipment Investment Credit management of Enterprise Income Tax Audit, adopted by the State tax Administration, No 13 of 17 January 2000, and the Notice concerning the Promulgation and Circulation of Measures for the Administration of national Key Technological Renovation Projects.

government assistance that is provided for an entity in the form of benefits that are available in determining taxable profit or tax loss, or are determined or limited on the basis of income tax liability. Examples of such benefits are income tax holidays, investment tax credits, accelerated depreciation allowances and reduced income tax rates;

Under the second scheme the eligible undertakings benefit from a fiscal advantage in the form of a tax credit for investments, thereby relieving the beneficiaries from fiscal charges that they would normally have to incur (33).

The aid is granted for the acquisition of instrumental goods for the production of publications in the Italian language, including newspapers, magazines, periodicals, books and multimedia products.

11. Points out that the Lisbon targets will only be reached if a culture of entrepreneurship is fostered in Europe; with this in mind, considers that the importance of small- and medium-sized enterprises (SMEs) is vital to growth and employment; firstly, asks for measures to facilitate the quick setting-up of new companies by using new technologies and allowing tax deferral schemes; secondly, calls for a simplification of the regulatory environment; thirdly, calls for ways to reduce the cost of capital for SMEs and to facilitate access to venture capital; points out that developments regarding capital requirements in the context of the Basle II negotiations should be monitored closely and encourages the European ...[+++]Investment Fund to step up its efforts as far as credit guarantee schemes are concerned; furthermore encourages the Member States to make genuine efforts to implement the promises made in the SME-Charter;

This information related in particular to: any tax credit for investments available in any year during the period 1986 to 1994, copies of all decisions granting the aid during the period 1995 to 1997 and copies of the declarations made by the firms concerned to the Provincial Council in 1998 and 1999, on the official form, setting out, at least, the nature of the investment expenditure qualifying for the aid, the amount of the tax credit granted to each recipient, the aid actually paid to each recipient and any balance still outstandi ...[+++]ng, whether the recipient constituted a firm in difficulty within the meaning of the Community guidelines on State aid for rescuing and restructuring firms in difficulty, the details of any combination of aid (amount, eligible expenditure, where appropriate the aid schemes applied, etc.), and precise and detailed definitions of what constituted "investments" and "investments made during the preparatory phase".