ApprofondimentiCircolariMemorandum N. 27 April 02, 2026 Disclosure on Public Funds

2 April 2026

1 PREMISE

Article 1, paragraphs 125–129, of Law No. 124 of August 4, 2017, establishes specific disclosure obligations for entities that receive public funds.

These obligations were recently confirmed by Article 22, paragraph 4, of Legislative Decree No. 184 of November 27, 2025 (the so-called “Incentives Code”).

 

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