All the lights and many shadows of tax reform

Good on VAT and indirect taxes, very bad on Irap, confusion on Irpef. Pros and cons of the new enabling law, still too vague on many essential details to be able to predict its effects

With yesterday’s Council of Ministers, the construction site of the tax reform started, which will last the entire legislature given that a discussion is proposed in Parliament on the enabling law to be approved by the beginning of autumn, then two years for the implementing measures and another two years for their integration and modification. The observations contained here relate to basic aspects common to the various texts that have followed one another. On several points, the delegation assumes ideas drawn from the text on which the parties in Parliament worked on in the last legislature. But the text lacks too many essential details to truly measure and judge its effects. The initial reference to the general principles of the Constitution, EU rules and OECD tax yards is appropriate, we really hope we will be able to constitutionalize the taxpayer’s statute as indicated, always trampled on by the state. The part on the simplification of obligations for the taxpayer is appreciable, and the desire to strengthen the preliminary rulings to the tax administration on the thousand problems of interpretation of the regulations in force: but the idea of ​​making the taxpayer pay the rulings to finance AgEntrate, the state it is not the Caf of trade unions.