The ‘Cure Italy’ Decree, which we have already introduced in its overall contents, was approved by the Council of Ministers on 17.3.20. (1) Also in view of Phase 2, i.e., the gradual restart of activities that have been suspended so far due to the COVID-19 emergency, we now turn to two items of interest for innovative startups and ‘advertisingbonus ‘.
Innovative startups and PA digitization
Measures to contain Covid-19 contagion, starting with the #RestiamoaCasa decree (DPCM 11.3.20), have resulted in the urgency to organize so-called ‘agile work’ (or smart working). Which presupposes the availability not only of individual devices and connections by the workers involved, but more importantly the organization of shared and secure computer systems where they can operate.
The ‘Cura Italia’ – in acknowledging this need – has reserved a key role for innovative startups, for the purpose of implementing and ‘spreading agile work and networked services for citizens and businesses to access.’
– public administrations, until 31.12.20, will be able to purchase IT goods and services (with preference toward cloud computing services based on the SaaS, Software as a Service, model) through direct access to the negotiated procedure. That is, without the requirement of prior publication of a tender notice,
– however, the above simplified procedure is subject to the condition that the successful bidder is selected from a shortlist of at least four operators of which at least one is an innovative start-up or an innovative small and medium-sized enterprise. (1)
After the award, administrations are authorized to immediately enter into and execute the contract. With the aim of ‘speeding up and simplifying to the maximum the bureaucratic procedures for the purchase of IT goods and digital services, at a time when they are particularly strategic and important for the whole country,’ as stated by the Minister for Technological Innovation and Digitization, Paola Pisano.
‘Cure Italy’ and ‘advertising bonus’
‘Cura Italia’ also intervened on the so-called ‘advertising bonus,’ referred to in Decree Law 50/17, Article 57-bis (Tax incentives for incremental advertising investments in newspapers, periodicals and local television and radio stations and support measures for newly established publishing companies).
In fact, the extraordinary urgent measures to support the printing industry introduced by the decree provide for the granting of a tax credit in the single measure of 30 percent of the total value of investments made. Within the limits set by DL 50/17, in favor of the entities and in the manner specified therein, with effect limited to fiscal year 2020 (DL 18/20, Art. 98).
The tax credit, with reference to the current fiscal year only, is extended – in addition to ‘Business operators engaged exclusively in the retail sale of newspapers, magazines and periodicals’ (2)-also to all ‘Press distribution enterprises that supply daily newspapers and/or periodicals to outlets located in municipalities with a population of less than 5,000 and in municipalities with only one outlet’. With additional authority to consider charges for electricity supply services, telephone and Internet connection services, and home delivery services for copies of newspapers.
The tax credit ceiling is set at 4,000 euros (instead of 2,000) for 2020. And it is deferred by 6 months, from 1 to 30.9.20, the period for sending the telematic communication of access to credit. Subject to the validity of applications submitted between 1 and 31.3.20.
Selena Travaglio and Dario Dongo
Notes
(1) Further prerequisite for application of the simplified procedure is that the purchases are instrumental in the implementation of projects in support of the Three-Year Plan for Information Technology in Public Administration’
(2) See Law 145/18, Art. 1, Section 806.
Dario Dongo, lawyer and journalist, PhD in international food law, founder of WIISE (FARE - GIFT - Food Times) and Égalité.
Lawyer, specializing in intellectual property rights. LL.M. in agri-food law.
