As of January 1, 2004, date of
enforcement of the new Fiscal code,
depreciation expenses related to the
reassessment reserves have been regarded
non-deductible expenses. These expenses
were deductible prior to the enforcement of
the new Fiscal code.
As of 2007 the methodological norms of
enforcement of the Fiscal code foreseen
the inclusion in the fiscal value of the fix
means and reassessments, carried out
compliant with the law, and