MILANO – Condono as a “negative incentive” and “push to evasion”. A freeze on redundancies “unique in Europe” which must not slow down the physiological restructuring. Refreshments that have had unequal impacts for subsequent changes in distribution criteria, with the risk that they have gone where companies have suffered least.
These are the main findings that are emerging from the flurry of hearings to the dl Sostegni, by the main Italian economic authorities.
Condono, the rules to access the deletion of folders
by Antonella Donati
According to the Court of Auditors, for example, the amnesty of old tax bills it is “a choice that cannot be shared”, even if it is “justifiable”, which can favor evasion and confirming the doubts already expressed regarding the previous automatic cancellation of debts up to a thousand euros. In its memorandum to the Senate Budget and Finance Committees, the Court said that “in addition to giving rise to doubts in terms of consistency with the overall aims of the provision, resulting in a benefit paid to a very large number of subjects, many of whom presumably do not Affected economically by the crisis, it generates disorientation and bitterness for those who promptly fulfill and can represent a further push to avoid spontaneous payment for many others “.
Landini “No to amnesties. Vaccinate workers instead of firing them “
by Roberto Mania
On the other hand, Prime Minister Draghi himself had presented the measure as indigestible and necessary to make order in an excessively large stock of credits, with the aim of reforming the collection to ensure that the problem does not recur the same in a few years. Bankitalia increases: the elimination of penalties for irregularities in the 2017 and 2018 VAT returns and the cancellation of old bills of up to 5 thousand euros “are expected to be amnesties, with the related consequences in terms of negative incentives for the tax reliability of economic operators and unequal treatment of honest taxpayers “.
Via Nazionale also opens up other fronts. For example, emphasize that “the blocking of layoffs it is an exception in the European context. It represents a temporary form of protection for workers in the face of high macroeconomic uncertainty, which, however, can slow down the processes of corporate reorganization and the reallocation of workers between companies. “A similar concept from the accounting magistrates, according to whom this measure is” relevant ” but “if the choice to bind the company that makes full use of the social safety nets to keep the employment relationship on track appears to be acceptable, the opinion is reiterated, that it is necessary to avoid that, in fact, the emergence of companies that they need deep restructuring and reorganization processes “.
Again, sui non-repayable contributions Bank of Italy notes that being “based on distribution criteria that have changed over time, they may have led to an unequal distribution of resources with the same effects of the pandemic”. For example, activities with concentrated losses in April and with the Ateco dei Ristori codes “benefited from greater support” from those who had losses spread during the year, while the calculation of the contribution “can give rise to very different treatments for taxpayers with characteristics similar (in terms of level and decrease in turnover) but which fall into revenue bands for which the percentage of the decrease “recovered” by contributions is different “.
A concept that the Parliamentary Budget Office had already clarified, which lined up what was restored in 2020 alongside what was lost. “For some sectors that recorded on average consistent revenue losses in April – Textile (-83.6 per cent), Accommodation, catering and tourism (-81) and arts and entertainment activities (-47.7) – reduction on an annual basis is reduced but still significant “, explained the Public Accounts Authority. “Many companies in these sectors (those with the ATECO codes affected by the Ristori decree), except those in the Textile sector, have already received the two contributions envisaged by the previous decrees, covering on average higher percentages of the loss in April (44, 5 and 48.9 per cent, respectively, in the accommodation and catering sectors and in the arts and entertainment sectors, but with peaks of 60 per cent for companies with a turnover of up to 400,000 euros). sectors that have not been able to access the contributions of the Ristori decree have instead received only the contribution of the May decree with significantly lower recovery percentages (for example, 13.2 per cent in the Textile sector) “.
