Tax yard, decisive week: three mini amnesties and the novelty of opening up all debts

The meshes of the tax authorities could further expand in the event of future new amnesties. Going to include all debts, including those not yet transformed into folders. This is predicted by some amendments to the fiscal delegation presented by the majority forces. Whether or not they will enter the bill for tax reform will be decided by the Senate Finance Commission, which will begin voting on the amendments arrived at by the parties this week: there are 482 proposed amendments on the table, ranging from the green registration tax for cars to the reduction of VAT on pet food. The indication of the willingness to open up to possible amnesties even wider than the current ones comes from three identical amendments presented by FdI (first signed by Orsomarso), Fi (Lotito) and Lega (first signed by Garavaglia), which intervene on article 16 of the delegation, adding a new point to the principles and criteria for the revision of the collection system. The proposal is to “allow general access to any mechanism for facilitated definition of all debts, both tax and social security, regardless of whether or not they are entrusted to collection agents”. An indication that is still a principle, but which widens the frame considerably. The last facilitated definition (the Scrapping quater) is the one introduced by the 2023 Budget Law, relating to the folders from 1 January 2000 to 30 June 2022, and provides for the payment only of the sums due as principal and those accrued as reimbursement of expenses, without interest, penalties and premiums. The majority also comes with a change aimed at helping large companies: in the context of collaborative compliance, there is the possibility of excluding (rather than simply reducing, as envisaged in the original text of the delegation) the administrative tax penalties for those who communicate the risks of a fiscal nature in advance. And to enhance the rewarding effects associated with joining this regime, it is also requested to reduce the terms of forfeiture (5 years) for the assessment activity by “at least 3 years”. In line with what was requested by the Regions, then, the proposals of FdI and the League arrive to subordinate the interventions on local taxation to the agreement of the Unified Conference and not to a simple opinion, and to insert a new article 12 on regional taxes. Il Carroccio also proposes to add the tax on entertainment to the reduction of micro-tributes and provide for the exemption of VAT for cosmetic surgery for therapeutic purposes (provided it is shown in the clinical documentation). Various requests on VAT, from the reduction for veterinary expenses and pet food requested by Civici d’Italia-Noi Moderati-Maie, to the reduced VAT for interventions against hydrogeological instability requested by Action-Iv. Two amendments in a green key signed by the M5s and Pd propose instead to introduce a registration tax for cars that penalizes those who pollute the most, extending the same principle also to company fleets. Among the many proposals of the grillini also a subsidized IRES for companies that reduce the gap in the salaries of employees and managers, a new tax on extra profits and measures to contrast the digital economy.