INCOME TAXES

 

Income taxes can be broken down as follows:

 

(in thousands of  euro)

2010

2009

Current taxes

35,322

50,752

Deferred taxes

(25,767)

(66,441)

Tax expense from prior periods

3,040

11,355

Total

12,586

(4,334)

The item “Tax expense from prior periods” refers to extraordinary provisions of a tax nature, set aside in the Espresso group, for the probable risk from disputes still pending on options on stock rights.

 

The following chart shows the reconciliation of the ordinary tax rate and the effective tax rate for financial year 2010:

 

(in thousands of euro)

2010

Pre-tax income resulting from financial statements

135,972

Theoretical income taxes

38,045

Tax effect of non-deductible costs

11,027

Tax effect of losses of prior periods which generate deferred tax assets in the period

(63,260)

Tax effect of losses of prior periods which did not generate deferred tax assets

(9,076)

Tax effect on interest rate differentials of foreign companies

1,498

Non-taxable grants

--

Other

6,485

Income taxes

(15,281)

Average effective tax rate

(11,2)

Theoretical tax rate

28,0

IRAP and other taxes

24,827

Tax charges from prior periods

3,040

Total taxes from financial statements

12,586