Tax crimes, there is a “criminal shield” if the taxpayer repents and pays his taxes – Corriere.it

For some tax crimes, if the tax payer finds an agreement with the tax authorities and pays the amount due, non-punishment may be triggered. The specific cases are non-payment of VAT of an amount exceeding 250 thousand euros per year, of withholdings due or certified of more than 150 thousand euros per annuity and undue compensation of receivables not due over 50 thousand euros. If the violation has been defined and the expense fully reimbursed according to the established procedures, the decree law approved yesterday by the government, in addition to a series of extensions and expansions, provides for a sort of penal shield even for figures that exceed the monetary thresholds beyond which, with the current rules, defined the crime. On the penal shield, for evaders inserted at the last second by the #Meloni government in the unacceptable #Dlbills – wrote Antonio Misiani, senator of the Democratic Party on Twitter -. On the merits, yet another amnesty. In the method, it has no requirement of necessity and urgency. The government removes it from the provision.

The penal shield for tax evaders inserted at the last second since #governoMeloni In the #DL bills unacceptable. On the merits, yet another amnesty. In the method, it has no requirement of necessity and urgency. The government removes it from the provision

— Antonio Misiani (@antoniomisiani) March 29, 2023

The scrapping of notices

A system that subverts the rules implemented so far and, instead of punishing, tends to reward the contributor who intends to collaborate and who is willing or able to repay the entire amount evaded. Other changes also concern the notices of assessment, rectification and liquidation, the recovery deeds that have not been challenged but which were so on 1 January 2023. In the facilitated definition, which can be adhered to within 30 daysthose that have become definitive due to failure to appeal by 15 February are included. It is a “scrapping of the notices” which – as in the case of the folders – exempts from the payment of penalties or interest, paying only the tax. For notices defined with tax acquiescence (the acceptance of an administrative provision by the taxpayer by renouncing the means of appeal) always by 15 February and for which the balance is pending in installments, it will be possible to renegotiate more favorable conditions for the amounts still due.

Pending disputes

There is also an expansion as regards the field of application of the settlement of disputes before the tax justice which have as their object tax deeds, in which the Revenue Agency takes part. If the original text of the budget law set the deadline for entry into force (therefore January 1), the decree approved by the CDM now includes also disputes pending until 31 January. The provision also intervenes on the regularization of the omitted payment of installments that were due following acquiescence, assessment with adhesion, complaint or mediation and judicial conciliation.

New calendar

A chapter of the decree establishes a new calendar, establishing new extensions and lengthening the times for paying taxes. The next deadline, set for March 31, concerns amnesties: however, the first installment of the definition relating to formal errors with 200 euros postponed to October 31, 2023 (while, for the moment, the second appointment of March 31 next year remains unchanged ); the first (and in some cases only) term of the special amendment is postponed to 30 September 2023, also causing subsequent installments to slip. The dates also change for the facilitated settlement of the three tax disputes (definitions of pending disputes, facilitated conciliation and waiver in the Supreme Court): the application for membership, together with the completion of the first installment, is postponed from the current 30 June to the next 30 September. If the amounts exceed one thousand euros, the payment will be divided into a maximum of 20 installments, with the first three to be paid at the end of September, the end of October and by 20 December.