ROME (ITALPRESS) – The Council of Ministers, on the proposal of the Minister of Economy and Finance Giancarlo Giorgetti, has approved, in final examination, four legislative decrees implementing the delegation to the Government for tax reform (law 9 August 2023, n. . 111). 1. Implementation of the first module of reform of personal income taxes and other measures regarding income taxes (legislative decree – final examination). To guarantee maximum support for non-profit organizations of social utility (ONLUS), associations dealing with humanitarian initiatives (religious or secular) and third sector bodies, also in consideration of the observations made in this regard by the competent parliamentary commissions, the The Council of Ministers resolved to modify the text approved in preliminary examination in the part relating to the provisions for the revision of the deduction from the gross tax, due for the year 2024, for donations in favor of these subjects. Also in 2024, therefore, donations made to these subjects will not be subject to the reduction of 260 euros, which however remains unchanged for liberal donations in favor of political parties. 2. Provisions regarding collaborative compliance pursuant to article 17 of law 9 August 2023, n. 111 (legislative decree – definitive examination). In consideration of the opinions expressed by the competent parliamentary commissions, with respect to the text approved in preliminary examination, changes have been made relating, among other things, to the regulation relating to the tasks, obligations and requirements required of lawyers and accountants authorized to issue of the tax control framework (TCF) certification, providing that the aforementioned professionals, for the purposes of issuing the certification, are allowed to make use of labor consultants for the matters within their competence. In any case, it remains understood that the independent professional authorized to issue, also with regard to compliance with accounting principles, is exclusively the one registered in the register of lawyers or chartered accountants and accounting experts. Furthermore, the provision relating to “tax certification” has been reformulated, provided for by article 36 of legislative decree 9 July 1997, n. 241, for subjects adhering to collaborative compliance, providing that the same certifies the correct application of the substantive tax rules, as well as the execution of the obligations, controls and activities indicated annually by decree of the Minister of Economy and Finance. 3. Provisions regarding tax disputes, pursuant to article 19 of law 9 August 2023, n. 111 (legislative decree – definitive examination)
The text takes into account the opinions expressed by the competent parliamentary commissions and the Joint Conference. Among other things, the provisions relating to court costs have been modified, providing for their compensation, not only in the event of mutual defeat and when serious and exceptional reasons arise, but also in the case in which the party was victorious on the basis of decisive documents that it produced only during the trial. Furthermore, only for disputes in which the taxpayer is brought to court personally, the possibility of using the method of notification and filing of documents on paper is also permitted. The express refusal of the request for self-defense is included among the contestable acts. It is expected that the party who has requested it will be guaranteed the right to discuss remotely even in the event of discussion in person and it is clarified that, in the event that a party requests to discuss in person, the judge and the administrative staff participate always present. Finally, the methods for drafting the sentence in a simplified form are defined more clearly, providing that the judge, in cases of manifest validity, inadmissibility, inadmissibility or unfoundedness of the appeal, decides, with motivation containing a brief reference to the point of fact or law deemed conclusive or compliant with a precedent.
4. Amendments to the Statute of Taxpayers’ Rights (legislative decree – final examination). In consideration of the opinions expressed by the competent parliamentary commissions and the Joint Conference, some changes have been made to the text approved in preliminary examination. Among other things, the vocation of the provisions of the Taxpayer’s Statute as rules for direct implementation of the constitutional principles, those of the European Union legal system and the European Convention on Human Rights is valorised. Furthermore, for the assessment documents adopted following the cross-examination with the taxpayer, a strengthened justification is required with respect to the deductions not accepted. The time regime for preventive cross-examination is reviewed, excluding the possibility of extending the ordinary deadline of 60 days.
The regulation on nullity is introduced into the Taxpayer’s Statute, extending the same also to cases of absolute lack of attribution and violation and/or avoidance of res judicata. The case study of the cases of compulsory self-protection is extended to other cases, such as the failure to take into account regularly made tax payments, the lack of documentation subsequently remedied no later than the deadlines and the error on the basis of the tax and rises to one year is the time limit for proceeding with self-defense after the finality of the act. The actions of the Financial Administration adopted in conflict with the content of the response, express or tacit, previously given to a request for ruling are reclassified as voidable.
photo: Fotogramma Agency
(ITALPRESS).
