A Decree-Law (No. 23/2020, OJ No. 94 of 08.04.2020) introduced new urgent measures on access to credit, corporate tax obligations, export support, investment … Known as the “Credit Decree”, it aims primarily to ensure business continuity and to promote the sectors most affected by the health crisis related to Covid-19.
Its Article 30 provides in particular for a tax credit for the purchase of personal protective equipment and other devices to protect workers against accidental exposure to biological agents and to guarantee interpersonal safety distancing.
This decree followed on from the decree of 17 March (No. 18/2020) providing for a tax credit in 2020 (art. 64) of 50% of the costs of cleaning up working environments and tools for commercial, artistic or professional activities. This goes up to a maximum of 20,000 euros for each beneficiary. The maximum global envelope is €50 million for 2020.
In addition, this decree n°18 provides for :
- the reinforcement of INAIL’s human resources with the recruitment of 200 specialist doctors and 100 nurses for a period of six months, renewable if the state of emergency is maintained (Art. 10);
- Extraordinary provisions for the manufacture of surgical masks and personal protective equipment, and other protective measures for workers and the community (Articles 15 and 16);
- in terms of the benefits provided by INAIL: suspension of the limitation periods for claims for benefits, clarification of the procedure for reporting work-related coronavirus infection (SARS-CoV-2), maintenance of benefits for the quarantine period (Art. 42);
- the failure to take into account the consequences of these claims in individual pricing (bonus-malus) for public and private employers (Art. 42).