First of all, the fight againsttax evasion, then the protection of taxpayers. This is the meaning of article 1, paragraph 681 of law number 160 of December 27, 2019 which included the fight against tax evasion and prevention among the priority measures despite the limitations on citizens’ rights.
What does the Pnrr provide?
The pandemic, however, formally blocked the provisions of the end-2019 law in force shortly before the appearance of Covid-19. The executive wants to make up for lost time and that is why, among the objectives of the Pnrr of 2022, there are some protections in the context of tax evasion. As reported Italy today, to block those who go wrong “the exercise of the right of the interested parties (taxpayers) to obtain from the data controller (Revenue Agency and Gdf), the confirmation or not that a treatment is in progress for them should be excludedIn other words, the taxpayer subject to verification cannot exercise the right to know that a proceeding is in progress except, possibly, following a proven evasion.
What the report says
The Ministry’s report states that the taxpayers concerned cannot have access to the data and information that directly concern them. “These rights should be deferred until the person concerned receives the invitation to regularize their tax position or the report of assessment, or until the receipt of a tax order.“. To protect themselves, the Mef’s address deed provides that on the portals of the Revenue Agency and the Finance Police, general information may be published with limitations to their rights.
Taxpayers, at this point, would have only two cards in hand: that the data present in the tax registry “are processed in accordance with the purposes for which each of them is collected and to obtain the correction of inaccurate personal data“. As mentioned above, the rights cannot in any case be exercised directly by the taxpayer but only by the Guarantor for the protection of personal data, the figure to which citizens must turn. With the law n.160 / 2019, Tax and Guard of finance can carry out risk analyzes with the limitations of the rights of the interested parties only if they are provided for by “provisions of law or regulations governing the sector.”.
Thus, the report plays ahead of the changes to the regulations “which must be made in order to derogate from the provisions in force regarding the rights and protections of the taxpayers concerned“. On the horizon we can see a scenario in which the financial administration will be able to effectively prevent the protection of privacy. These limitations may last for a long time and be continuous if they are justified by analysis of the risk of evasion that does not they can in no way be interrupted.
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