Italy has published Law Decree No. 34 of 19 May 2020 in the Official Gazette, which provides additional urgent measures in response to the COVID-19 emergency. The Law Decree is referred to as the "Relaunch Decree". Measures of the decree are summarized as follows:

IRAP Payment Exemptions

One of the main measures is an exemption from making the balance payment of regional tax on productive a…