A taste of fiscal peace on the end credits of the legislature. A facilitated definition is written, but an amnesty of tax judgments in the Supreme Court is read. A possibility offered to taxpayers in dispute with the tax authorities included in the tax justice reform bill which, at first reading, resumed its journey at the Finance and Justice committees of the Senate to be able to complete the examination and pass the scrutiny of the Chamber di Palazzo Madama: after the go-ahead on Thursday 4 August, the tax justice reform package is now expected in the Chamber on 9 August for the definitive yes.
It took a long time to develop the text of the amendment to be voted on the bill presented by the government. In the event of double full defeat of the Revenue in the previous degrees of judgment, disputes in the Supreme Court can be canceled up to 100 thousand euros by paying 5 percent.
If, on the other hand, the Agency has lost in whole or in part in only one of the degrees of judgment, the amnesty will be addressed to disputes up to 50 thousand euros but with the payment of 20 percent. A chance that, according to the first estimates calculated, could lead to a cut of up to 50% of the tax disputes pending at the Supreme Court: in practice it would be a “pruning” of about 23 thousand files that would make it possible to eliminate one of the main bottlenecks currently in the management of tax disputes.
The “stamp of fiscal reliability” for the virtuous
In addition to the facilitated definition, there is much more. In fact, the “stamp of fiscal reliability” arrives for the most virtuous taxpayers. In practice, the VAT numbers with a score of at least 9 in the tax report cards in the last three years before submitting the appeal will be exempted from presenting the guarantee to obtain the suspension of the act challenged in the Tax Commission. A “blue stamp” to reward those who have in any case given tax proof of compliance with the financial administration. And, precisely with a view to ensuring greater transparency in tax-tax payer relations, a “sanction” is introduced for those who do not accept the complaint / mediation proposal prior to the first level of judgment. The unsuccessfulness of one of the parties “in acceptance of the reasons already expressed in the complaint or mediation” will also lead to the sentence to pay the costs of litigation for those who are the losers in front of the judge.
But that’s not all. The conviction will be relevant to the administrative liability of the official who rejected the complaint without reason or did not accept the mediation proposal. A call to the attention and sense of responsibility of the staff of the tax authority, which must also be read in the perspective of not cultivating disputes that could have been avoidable.