The EU Commission considers that tax credits for research and development activities granted by Italian government do not constitute State aid

"Italy gets all clear for R&D tax credits"* In September 2007 Italy notified the Commission of a tax credit for expenditure on research and development (R&D) activities of up to a maximum of €15 million offering (i) 10% credit for R&D expenditure incurred

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Almorò Rubin de Cervin, The EU Commission considers that tax credits for research and development activities granted by Italian government do not constitute State aid, 11 December 2007, e-Competitions State intervention, Art. N° 35277

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