NASTRI: "Modifica all'articolo 2426 del codice civile, in materia di ammortamento delle perdite subìte a seguito di calamità naturali" (3341)

This procedure proposes an amendment to Article 2426 of the Italian Civil Code. It aims to modify the rules regarding the amortization of losses incurred by companies due to natural disasters. The change specifically targets how businesses account for and offset financial damages resulting from unforeseen natural events, potentially impacting their financial reporting and tax obligations.