Government, reduced sentences for certain offenses ‘mild’ – the Adige – Daily independent of Trentino Alto Adige (press release) (blog)

The Council of Ministers yesterday approved five decrees of the tax delegation, which had slipped from the last session of the government. Here are the details the new features.

SIZE FUND FEES It provides that every year the government must indicate to Parliament the necessary rules to eliminate, reduce or modify the charges. The sums recovered in this way will feed the bottom cut taxes that will be used, at least initially, to the reduction of IRAP.

Specifically, the bill provides that the government come up with the update note (20 September ) all interventions aimed at revising the charges they will then be confirmed in the stability law. Furthermore interventions to reduce, cut or modify the bonus tax will still have to protect the incomes of employees and independent contractors, and those of small business retirement, family, health, the less well off, the cultural heritage and environmental research and ‘technological innovation.

CRIMINAL PENALTIES AND ADMINISTRATIVE The decree reduces the penalties for crimes considered milder, without discounts for fraud especially documentary. There is no threshold of non-punishment of 3% of the tax, and even that by a thousand euro below which would be decriminalized issuing false invoices. If omitted VAT payments and withholding the threshold above which the offense went from 50,000 euro to 150,000.

The decree also provides for a kind of repentance: the taxpayer can pay off its debt by paying the itself before the challenge by the tax authorities.

With regard to administrative penalties, however, the solution would be found in the principle of proportionality; in case of non-declaration income tax, IRES, IRAP and VAT taxpayers will have one year to file the statement with a right to reduced penalties.
A reduction of the sanction would also be provided for those who evade little without having used false documents, scams or artifice.

TAX PROCESS One of the decrees about the tax process and, specifically, marks the end of such difficulties reforming mandatory discipline. The five will become of engaging: ordinary to overcome the uncertainties; qualificatorio to ask the correct classification of certain cases; evidence to request access to certain tax regimes; disapplicativo disregard for limits on deductions, credits; the abuse of anti-abuse law.

MEDIATION FOR ALL DISPUTES As part of the tax process, to improve the quality of the litigation, the decree provides for the strengthening of mediation. The mediation will in fact be extended to all disputes within the limit of 20 thousand euro.

CUTTING DELL’AGGIO is expected to be cut by one and a half dell’aggio, that could drop from the current 8 to 6.5%. In this news there is also the possibility that Equitalia renounce all’aggio to pour it all into national treasuries.