The controversy erupts over the amendments presented by the majority in the Senate Finance Committee to the legislative decree on tax reform
Fewer penalties for those who are not up to date with taxes (but collaborate) and a facilitated return regime for scrooges abroad who bring their capital back to Italy. The controversy breaks out over the amendments presented by the majority in Senate Finance Committee delegates bill on tax reform. The provision is expected in the Chamber next week and the changes introduced in the second part of the text are being discussed. The Corriere della Sera website explains it.
The reference is to article 15 of the delegation bill and to the amendments reformulated by the majority. Criminal tax sanctions are excluded, in particular those connected to the crime of unfaithful declaration, to taxpayers adhering to the collaborative compliance, therefore companies, which “have behaved collaboratively and communicated in advance and exhaustively the existence of the related tax risks”. The reference is to two-year preventive agreement, an agreement between the tax authorities and the taxpayer which involves fixing the tax base for two years so that the company already knows how much tax it will have to pay in the two-year period. There is also talk of “exclusion of administrative tax penalties” and “reduction of at least two years in the time limits for the assessment activity” for “taxpayers whose integrated system for detecting, measuring, managing and controlling tax risk is certified by qualified professionals, also with regard to their compliance with accounting principles”. A standard appreciated by accountants.
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