Home News Litigation, in the crosshairs of the tax peace backlog of 75 billion

Litigation, in the crosshairs of the tax peace backlog of 75 billion

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Litigation, in the crosshairs of the tax peace backlog of 75 billion

In Cassation, on the other hand, a number of cases equal to one sixth of the stock pending on the merits is equally worth 37.8 billion euros. These are 43,670 disputes (data as of 31 April 2021): 52.3% have a value of between 0 and 100 thousand euros, while only 1.2% concern cases worth more than 10 million, but which in total weigh 20 .3 billion out of 37.8.

The economic weight of the three levels of judgment, therefore, is equal to 75.4 billion: double the 37 billion of the 2023 maneuver and almost a third of the 204 billion allocation foreseen with the Pnrr and the ReactEu.

deflationary measures

The Draghi government has already tried to intervene on the tax arrears, introducing with the reform of justice and the tax process (130/2022) the definition facilitated only in Cassation for disputes up to 100 thousand euros. The intention was to affect precisely that 52.3% of disputes of the lowest value.

The measure, which remains in force, joins the other three developed by the Deputy Minister of Economy Maurizio Leo. There is, in fact, a new facilitated definition, with a direct impact on the degrees of merit and legitimacy: pending disputes at all levels of the proceedings, including the Cassation, can be settled with the payment of an amount equal to the value of the dispute, with the exclusion of interest and penalties (see Il Sole 24 Ore of 24 November 2022).

Then there is facilitated conciliation: it too has advantages for the taxpayer, but the law does not provide leverage for the Revenue Agency to be induced to accept the taxpayer’s conciliatory proposal. According to data from the Mef Tax Department, in fact, on average every year the disputes settled in a conciliatory way are 0.4% of the total, a sign that the institute is unable to take off, also due to the difficulty of bringing the parties to agreement. The first tax justice reform commission, the one chaired by Giacinto della Cananea, had indirectly tried to intervene in this sense, providing that «if one of the parties or the judge formulated a conciliatory proposal, not accepted by the other party without justified reason , the costs of the proceedings increased by 50% shall be borne by the latter”.

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