The tax delegation rationalizes almost all taxes. Its implementation will not be easy

It concerns the discipline of assessment and collection, litigation, the profiles of administrative and criminal sanctions, as well as the problem of the relationship between criminal and tax proceedings. It is an ambitious project, whose path to be completed in the coming years presents many opportunities, but also risks

The fiscal delegation, approved by the government, proposes a broad and articulated reform plan. It deals with all or almost all taxes. It concerns the discipline of assessment and collection, litigation, the profiles of administrative and criminal sanctions and the problem of the relationship between criminal and tax proceedings. It is an ambitious project, the implementation process of which will not be easy to complete in the coming years.