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Income Tax Benefits / (Expenses) (Tables) | 12 Months Ended
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Dec. 31, 2022
Disclosure Of Income Tax [Abstract] |
Summary of Income Tax Benefits / (Expenses) | Income tax benefits / (expenses)
|  | For the years ended December 31, |
(Euro thousands) |  | 2022 |  |  | 2021 |  |  | 2020 |
Current taxes |  |  | (189 | ) |  |  | (856 | ) |  |  | (1,602 | )
Deferred taxes |  |  | 318 |  |  |  | (3,475 | ) |  |  | 3,205 |
Income tax benefits / (expenses) |  |  | 129 |  |  |  | (4,331 | ) |  |  | 1,603 |
Summary of Effective Tax Rate | The effective tax rate is as follows:
|  | For the years ended December 31, |
(Euro thousands) |  | 2022 |  |  | 2021 |  |  | 2020 |
Loss before tax |  |  | (239,880 | ) |  |  | (72,121 | ) |  |  | (137,260 | )
Total income tax benefits / (expenses) |  |  | 129 |  |  |  | (4,331 | ) |  |  | 1,603 |
Effective tax rate |  |  | 0.05 | % |  |  | (6.01 | %) |  |  | 1.17 | %
Summary of Group's Theoretical Tax and Its Income Taxes | The reconciliation between the Group’s theoretical tax and its income taxes is presented in the table below:
|  | For the years ended December 31, |
(Euro thousands) |  | 2022 |  |  | 2021 |  |  | 2020 |
Loss before tax |  |  | (239,880 | ) |  |  | (72,121 | ) |  |  | (137,260 | )
Group’s weighted theoretical tax (calculated in absolute values on the basis of subsidiaries’ pre-taxable income/loss) |  |  | 57,651 |  |  |  | 18,420 |  |  |  | 37,964 |
Tax effect on: |  |  |  |  |  |  |  |  |  |  |  |
Differences between foreign tax rates and the theoretical applicable tax rate and tax holidays |  |  | (2,458 | ) |  |  | 832 |  |  |  | 5,921 |
Taxes relating to prior years |  |  | 111 |  |  |  | 1,629 |  |  |  | 5,117 |
Deferred tax assets not recognized |  |  | (55,686 | ) |  |  | (25,462 | ) |  |  | (48,189 | )
Other tax items |  |  | 511 |  |  |  | 250 |  |  |  | 790 |
Total income tax benefits / (expenses) |  |  | 129 |  |  |  | (4,331 | ) |  |  | 1,603 |
Summary of Deferred Tax Assets and Deferred Tax Liabilities | Deferred tax assets and deferred tax liabilities Deferred taxes reflect the net tax effect of temporary differences between the book value and the taxable amount of assets and liabilities . Breakdown for deferred tax assets and deferred tax liabilities :
(Euro thousands) |  | At December 31, 2021 |  |  | Increase from business combination |  |  | Recognized in profit or loss |  |  | Recognized in other comprehensive loss |  |  | Exchange difference and other |  |  | At December 31, 2022 |
Deferred tax assets arising on : |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Employee benefits |  |  | 2,266 |  |  |  | — |  |  |  | (295 | ) |  |  | (371 | ) |  |  | — |  |  |  | 1,600 |
Property plant and equipment |  |  | 692 |  |  |  | — |  |  |  | 193 |  |  |  | — |  |  |  | — |  |  |  | 885 |
Deferred tax assets on rental contracts; if any |  |  | 2,529 |  |  |  | — |  |  |  | 1,349 |  |  |  | — |  |  |  | 130 |  |  |  | 4,008 |
Intangible assets |  |  | 3,262 |  |  |  | — |  |  |  | (815 | ) |  |  | — |  |  |  | — |  |  |  | 2,447 |
Inventories |  |  | 3,945 |  |  |  | — |  |  |  | 1,250 |  |  |  | — |  |  |  | — |  |  |  | 5,195 |
Provisions and accrued expenses |  |  | 1,803 |  |  |  | — |  |  |  | 810 |  |  |  | — |  |  |  | — |  |  |  | 2,613 |
Receivables and other assets |  |  | 402 |  |  |  | — |  |  |  | (243 | ) |  |  | — |  |  |  | — |  |  |  | 159 |
Tax losses |  |  | 1,940 |  |  |  | — |  |  |  | (1,473 | ) |  |  | — |  |  |  | (276 | ) |  |  | 191 |
Other |  |  | 231 |  |  |  | — |  |  |  | 21 |  |  |  | — |  |  |  | (53 | ) |  |  | 199 |
Total deferred tax assets |  |  | 17,070 |  |  |  | — |  |  |  | 797 |  |  |  | (371 | ) |  |  | (199 | ) |  |  | 17,297 |
Deferred tax liabilities arising on: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Intangible assets |  |  | 51,994 |  |  |  | — |  |  |  | 1,213 |  |  |  | — |  |  |  | — |  |  |  | 53,207 |
Receivables and other assets |  |  | 945 |  |  |  | — |  |  |  | (806 | ) |  |  | — |  |  |  | — |  |  |  | 139 |
Other |  |  | 1,240 |  |  |  | — |  |  |  | 72 |  |  |  | — |  |  |  | 2 |  |  |  | 1,314 |
Total deferred tax liabilities |  |  | 54,179 |  |  |  | — |  |  |  | 479 |  |  |  | — |  |  |  | 2 |  |  |  | 54,660 |
(Euro thousands) |  | At December 31, 2020 |  |  | Increase from business combination |  |  | Recognized in profit or loss |  |  | Recognized in other comprehensive loss |  |  | Exchange difference and other |  |  | At December 31, 2021 |
Deferred tax assets arising on: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Employee benefits |  |  | 2,028 |  |  |  | — |  |  |  | 196 |  |  |  | 42 |  |  |  | — |  |  |  | 2,266 |
Property plant and equipment |  |  | 117 |  |  |  | — |  |  |  | 583 |  |  |  | — |  |  |  | (8 | ) |  |  | 692 |
Deferred tax assets on rental contracts; if any |  |  | 4,711 |  |  |  | 570 |  |  |  | (3,060 | ) |  |  | — |  |  |  | 308 |  |  |  | 2,529 |
Intangible assets |  |  | 1,213 |  |  |  | 2,049 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3,262 |
Inventories |  |  | 1,143 |  |  |  | 3,078 |  |  |  | (276 | ) |  |  | — |  |  |  | — |  |  |  | 3,945 |
Provisions and accrued expenses |  |  | 1,673 |  |  |  | 103 |  |  |  | 27 |  |  |  | — |  |  |  | — |  |  |  | 1,803 |
Receivables and other assets |  |  | 395 |  |  |  | 521 |  |  |  | (514 | ) |  |  | — |  |  |  | — |  |  |  | 402 |
Tax losses |  |  | 2,156 |  |  |  | — |  |  |  | (308 | ) |  |  | — |  |  |  | 92 |  |  |  | 1,940 |
Other |  |  | 172 |  |  |  | 153 |  |  |  | (94 | ) |  |  | — |  |  |  | — |  |  |  | 231 |
Total deferred tax assets |  |  | 13,608 |  |  |  | 6,474 |  |  |  | (3,446 | ) |  |  | 42 |  |  |  | 392 |  |  |  | 17,070 |
Deferred tax liabilities arising on: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Intangible assets |  |  | 51,131 |  |  |  | 863 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 51,994 |
Receivables and other assets |  |  | 1,436 |  |  |  | — |  |  |  | (491 | ) |  |  | — |  |  |  | — |  |  |  | 945 |
Other |  |  | 717 |  |  |  | 3 |  |  |  | 520 |  |  |  | — |  |  |  | — |  |  |  | 1,240 |
Total deferred tax liabilities |  |  | 53,284 |  |  |  | 866 |  |  |  | 29 |  |  |  | — |  |  |  | — |  |  |  | 54,179 |
Summary of Tax Losses Carried Forward | The following table provides the details of tax losses carried forward for which no deferred tax assets were recognized:
|  | At December 31, |
(Euro thousands) |  | 2022 |  |  | 2021 |
Expiry within 5 years |  |  | 57,616 |  |  |  | 76,457 |
Expiry over 5 years |  |  | 154,293 |  |  |  | 141,342 |
No expiration |  |  | 712,965 |  |  |  | 569,948 |
Total tax losses carried forward |  |  | 924,874 |  |  |  | 787,747 |

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