Taxation, green light from the CDM for digitalisation and collaborative compliance
They change tax litigation and collaborative compliance. The Council of Ministers approved two legislative decrees implementing the fiscal delegation. The government intervened in the tax process because “an objective of the Pnrr is resolve the dispute pending before the tax justice and the burden is considerable before the Supreme Court, we have 42 thousand pending disputes with 10 thousand new entries. We had to put things in order,” explained the deputy economy minister Maurizio Leo at the end of the Council of Ministers. The reduction of the load will be achieved by “pushing a lot on digitalisation, ensuring that digital is used for hearings and procedural documents, there will be measures to the benefit of taxpayers in a logic of tax-taxpayer dialogue. Like the conciliation before the Court of Cassation which was not foreseen today,” he added.
How the tax process is changing
In detail, the provision strengthens the computerization of the tax processintroducing a series of functional changes to complete digitalisation of the system. In particular, the use of telematic methods in managing the process is strengthened, providing that all communications are carried out via certified email and that the notifications and deposits of all documents take place only electronically.
Furthermore, subscription with is required company digital of all the acts and provisions of the judge, the auxiliaries, the secretariats, the parties and the defenders.
Finally, the principle of clear and concise drafting of documents. Furthermore, it is provided that if one party requests to participate in person and the other remotely, the discussion of the case will be held in person, but the party who requested it can still participate in the hearing by connecting remotely. Furthermore, “in order to deflate the litigation in the Court of Cassation, which is also among the objectives set by the Pnrr within the chapter on the reform of tax justice, it is strengthens the conciliation institutionextending its application to disputes pending in the Court of Cassation“.
Collaborative compliance: trust between tax authorities and taxpayers
In the field of collaborative fulfillmentit passes gradually from the current billion euros to 100 million in turnover in 2028. With the delegated decree the number of subjects who can benefit from the institute is expanded as the threshold for access to the regime is lowered. It will go from the current billion euros to: 750 million euros in the two-year period 2024-2025; 500 million euros in the two-year period 2026-2027; 100 million euros from 2028.
The collaborative compliance regime for Government aims to establish a relationship of trust between tax authorities and taxpayers through constant and preventive dialogue with the taxpayer, assisted by highly qualified professionals, aimed at preliminary evaluation situations that generate tax risks.
To join the scheme, taxpayers must be equipped with a system detection, measurement, management and control of tax risk (Tax Control Framework), certified by highly qualified professionals.
The adoption of this certified control system, at the basis of the collaborative compliance regime, will allow identify in advance any operation that may generate tax risks. Action will be taken ex ante rather than ex post in order to reduce disputes and guarantee legal certainty.