From fashion to the crackdown on online reviews: the annual SME law arrives
The Senate chamber approved on first reading the measure, which for the first time implements the obligation of an annual Ddl foreseen since 2011
by C.Fo.
The law for SMEs has reached its first milestone. The Senate Chamber has approved the measure that for the first time implements the obligation of an annual Ddl foreseen since 2011. The text - which now passes to the Chamber - contains regulations on a dozen subjects, from enterprise networks to the certification of fashion supply chains, from online reviews to the pensioner-young worker relay.
The tax incentive that was created in 2010 in favour of networks of companies formalised in a special contract is reintroduced, albeit with a limited endowment of €45 million over three years. It is a tax suspension scheme - until the 2028 tax period - for the portion of profits allocated to the realisation of investments envisaged by the common network programme. The amount that does not contribute to the formation of the company's income cannot, however, exceed the limit of €1 million per year. To define the details of the intervention will require an implementing decree of the Minister of Enterprise and Made in Italy (MIMIT), in agreement with the Minister of the Economy and after consulting the Revenue Agency, to be adopted within 60 days from the date of entry into force of the law.
Article 2 of the decree, coordinated by the Ministry of Enterprise, instead provides for the establishment of a EUR 100 million reserve of the Sustainable Growth Fund to support development programmes of between EUR 1 and 20 million proposed by SMEs belonging to the fashion supply chain. For this sector, an amendment by Fratelli d'Italia has also introduced a compliance certification, with a shield protecting the supply chain's lead companies in the event of certain offences attributable to the subcontracting chain.
The text arriving in the Senate (rapporteurs: Salvo Pogliese of FdI and Gianluca Cantalamessa of the League) also contains rules to protect tourism and catering businesses from the damage caused by false online reviews, with a tightening of the rules that has been scaled down due to the EU Commission's criticisms of the first drafts. Precisely because of these doubts, the Senate has removed the obligation to identify those who publish reviews on Internet sites, while it has established that comments will only be considered lawful if they are made no later than 30 days after the date of use of the product or service by the person who actually used it. The presumption of an authentic review will apply if it is accompanied by an invoice or tax receipt.
In any case, reviews will no longer be considered lawful, due to loss of topicality, two years after publication. The Antitrust Authority, having consulted the Communications Authority, the Privacy Guarantor, the Ministry of Enterprise and the Ministry of Tourism, will have to adopt guidelines.



