Fiscal truce, 2023 Budget Law: the handbook of the Study Foundation arrives
The law of 29 December 2022, n. 197 (2023 Budget Law) introduced a series of support measures in favor of businesses and, in general, taxpayers, aimed at introducing concessions in the context of tax collection and deflationary instruments for tax disputes.
The Revenue Agency has already intervened with circular letters no. 1/E of 13 January 2023 and n. 2/E of 27 January 2023 providing clarifications, respectively, regarding the facilitated definition of the sums due following the automated control of the returns and the additional measures envisaged by the so-called “Fiscal Truce”, or also called “Fiscal Peace”. A reform that allows taxpayers and companies in difficulty to regularize one’s position with the Treasury through a series of tools: from the facilitated definition of amicable notices to the regularization of formal irregularities, from the special repentance of tax violations to the accession and facilitated definition of the deeds of the assessment procedure.
Fiscal truce, 2023 Budget Law: the handbook of the Study Foundation arrives
To deepen the reform, the Fondazione Studi Consultanti del Lavoro with circular letter no. 1/2023 released on February 16, 2023 and that offers a detailed analysis of the support measures aimed at introducing facilitations in the context of tax collection and of the deflationary tools for litigation. Among these also the easy waiver of the tax proceedings pending in the Cassation and the regularization of the omitted payment of installments due following acquiescence, assessment with adhesion, complaint or mediation and judicial conciliation, as well as the cancellation of debts up to 1,000 euros entrusted to collection agents from 1 January 2000 to 31 December 2015 and the facilitated definition of the entrusted loads to collection agents from 1 January 2000 to 30 June 2022. The support measures are not only examined in detail, but also summarized in the summary tables present in the final part of the document. In the last part, space is given to the tax codes, published by the financial administration with resolution 6/E of 14 February last and which can be used for payments useful for regularizing the debt position towards the tax authorities.
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