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STUDIO DORIGHELLI

AIUTI PUBBLICI E CONTROLLI DEI REVISORI


La legge di Bilancio 2025 prevede modifiche sostanziali nella disciplina dei controlli sui contributi pubblici. Nella prima stesura, l?"art. 112 del disegno di legge di Bilancio 2025 prevedeva l?"obbligo di integrare i collegi sindacali e di revisione con un rappresentante del Ministero dell?"Economia e delle Finanze per tutte le società, sia pubbliche che private, che ricevono contributi statali diretti o indiretti superiori a 100.000 euro. In fase di definitiva approvazione: il tetto dei 100.000 euro è però stato eliminato e sostituito da un non meglio precisato importo “significativo” e l?"obbligo di accogliere un “controllore ministeriale” è stato eliminato e sostituito dalla predisposizione di una rendicontazione da parte dei revisori già in carica. I revisori delle società beneficiare di contributi pubblici considerati “significativi” dovranno quindi predisporre una specifica relazione annuale, nella quale dovranno attestare che le somme ricevute siano state effettivamente utilizzate in conformità agli obiettivi per cui erano state erogate. Ora, in assenza di criteri oggettivi e condivisi, la definizione di “entità significativa” genera inevitabili incertezze tra i beneficiari. Ciò che è “significativo” per una PMI potrebbe non esserlo per una grande impresa; ma potrebbero esserci differenze anche in base al settore di riferimento. Sarà quindi necessario attendere l?"emanazione di un D.P.C.M., che dovrà essere adottato entro la fine di marzo 2025.
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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