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Who has to apply the Declaration of “de minimis” regime form?

Declaration form regime
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Who has to apply the Declaration of “de minimis” regime form?

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All the Beneficiaries have to fill the Declaration, but only who is an undertaking, or rather it is an “entity engaged in an economic activity, regardless of its legal status and the way in which it is financed” has to specify, also, the State aid in “de minimis” regime obtained in the last three financial years.

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