Let’s see how and why even after the credit transfer has been approved Revenue can suspend. And they can do new checks. Because, on the part of the tax authorities, the preventive checks do not exclude the possibility, in any case, of starting an investigation.
In practice, passing the preventive checks, for the 110% super bonus and for the other building bonuses, does not invalidate the powers of the tax authorities. That is, what are the ordinary powers of control by the Revenue Agency. This is why even after the credit transfer has been approved, the Revenue can suspend and carry out new checks.
Even after the credit transfer has been approved, the Inland Revenue can suspend and carry out new checks
Doubts, in this regard, may arise after the Italian government has adopted the squeeze with the so-called building bonuses anti-fraud decree. With whom the Revenue Agency can suspend for up to 30 days the effects of communications on building bonuses. In the presence of risk profiles. However, even after the credit transfer has been approved, the Inland Revenues can suspend and carry out new checks.
In other words, when the tax authorities remove the suspension of 30 days, the control carried out is not substantial for access to the tax relief and to the options for building bonuses provided for in favor of the taxpayer. Just as the removal of the suspension does not establish the regularity of the communication itself. And it is for this reason, as reiterated, that even after the credit transfer has been approved, the Revenue can suspend and carry out new checks.
The risk of scams for the 110% super bonus and for the other building bonuses
The anti-fraud decree introduced by the Italian government aims to counteract the risk of fraud for the 110% super bonus and other building bonuses.
Clarified that even after the credit transfer has been approved, the Inland Revenues can suspend and carry out new checks. Suffice it to say that, among the most striking cases of building bonus scams, there have also been discovered fake business jobs. With many of these even without employees.-
