On 6 October 2006, the Minister of Finance published Ministerial Decree No. 974/RNA to amend the ruling practice, which is currently based on the Ministerial Decree of 4 September 2002, No. 5113/RNA and the Ministerial Decree of 20 June 2003, No. 3577/RNA. The Decree results from the fact that the Code of Conduct group (Primarolo group), which examined tax measures for companies, he…