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Provision for Income Taxes (Tables)
6 Months Ended
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