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Provision for Income Taxes (Tables) | 6 Months Ended
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Jun. 30, 2023
Provision for Income Taxes [Abstract] |
Schedule of Two Enacted Income Taxes | Italian companies are subject to two enacted income taxes at the following rates:
|  | For the six months ended June 30, 2023 |  |  | For the six months ended June 30, 2022 |
IRES (state tax) |  |  | 24.00 | % |  |  | 24.00 | %
IRAP (regional tax) |  |  | 3.90 | % |  |  | 3.90 | %
Schedule of Estimated Income Tax Expenses | For the six months ended June 30, 2023 and 2022, the Company’s estimated income tax expenses are as follows:
|  | For the six months ended June 30, 2023 |  |  | For the six months ended June 30, 2022 |
|  | EUR |  |  | EUR |
Current |  |  | 3,351 |  |  |  | 8,637 |
|  |  | 3,351 |  |  |  | 8,637 |
Schedule of Reconciliation Income Taxes at Statutory Rates | A reconciliation of income taxes at statutory rates with the reported taxes is as follows:
|  | For the six months ended June 30, 2023 |  |  | For the six months ended June 30, 2022 |
|  | EUR |  |  | EUR |
Loss before tax for the year |  |  | (1,521,681 | ) |  |  | (87,198 | )
Expected income tax recovery – IRES |  |  | (87,072 | ) |  |  | (20,928 | )
Expected income tax recovery – IRAP |  |  | (14,149 | ) |  |  | (3,401 | )
Expected income tax recovery – Macedonia |  |  | (72,118 | ) |  |  | - |
Permanent differences |  |  | 176,690 |  |  |  | 32,966 |
Current |  |  | 3,351 |  |  |  | 8,637 |

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