A combined reading of the various laws regarding tax abatements for overtime and incentive pay, shows that verification of the income possessed by an employee in 2009, for the purposes of recognising a tax abatement for the year 2010, must be performed by adding the amounts of tax abatement during 2008, or to a maximum of 3,000 euro to the taxable income contained in box 1 of the CUD form.
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