Italy has published Law No. 95 of 4 July 2024 in the Official Gazette, which converts into law Decree-Law No. 60 of 7 May 2024 on urgent provisions for the European Union's cohesion policy. As previously reported, one of the key measures provides for the introduction of a tax credit for investment in simplified logistics zones (zone logistiche semplificate - ZLS). The tax credit is equal to up to 40% of investments made in qualifying assets in simplified logistics zones from 8 May 2024 until 15 November 2024. Qualifying assets include new machinery, installations, and equipment to be used in...