The Ministry of Economy and Finance defined with decree of 24 April 2024 currently being published in the Official Journal, in the phase of first application of article 6-bis of law 27 July 2000, n. 212, what are the automated acts, substantially automatedprompt settlement and control formal declarations, independently appealable pursuant to article 19 of legislative decree 31 December 1992, n. 546, which are not preceded by informed and effective cross-examination.
Automated and substantially automated acts
The decree provides in art. 2 that any act issued by the Financial Administration relating exclusively to detected violations is considered automated and substantially automated from the intersection of elements contained in databases within the availability of the Administration itself; consequently, they are excluded from the obligation of cross-examination, referred to in article 6-bis of law 27 July 2000, n. 212, the following acts:
-the roles and payment slips, the acts referred to in articles 50, paragraph 2, 77 and 86 of the decree of the President of the Republic of 29 September 1973, n. 602, any other act issued by the Revenue-Collection Agency for the purposes of recovering the sums entrusted to it;
-The partial investigations referred to in articles 41-bis of the decree of the President of the Republic of 29 September 1973, n. 600 and 54, fifth paragraph, of the decree of the President of the Republic of 26 October 1972, n. 633 and the recovery acts referred to in article 38-bis of the decree of the President of the Republic of 29 September 1973, n. 600, set up exclusively on the base of the data intersection;
-the acts of autonomous intimation referred to in article 29 of the legislative decree of 31 May 2010, n. 78, converted, with amendments, by law 30 July 2010, n. 122, as well as the notices issued for forfeiture of the installment plan;
-the assessment documents for omitted, insufficient or late payment of the following taxes and imposition of the related sanctions: state car taxes; additional vehicle tax; taxes on government licenses for the use of terminal equipment for the public land mobile communications service; tax based on the number of grams of carbon dioxide emitted per kilometer by vehicles;
-land registry checks for the registration and cancellation of reserve notes at cadastral registrations;
-The liquidation notices for forfeiture of tax breaks, for the purposes of registration, mortgage and land registry taxes;
-liquidation notices for recovery of registration taxesmortgage and land registry following rectification;
– payment notices for omitted, insufficient or late payment of the excise duty or consumption tax due on the basis of the declarations, the accounting data as well as the documents accompanying the movement, presented by the obliged subjects pursuant to the consolidated text of the legislative provisions concerning taxes on production and consumption and related criminal and administrative sanctions;
-payment notices for undue compensation of credits of excise duty or for omitted, insufficient or late payment of sums and rights due within the prescribed deadlines.
Prompt liquidation documents
The art. 3 of the Decree provides that any deed issued by the Financial Administration following checks carried out on the basis of data and elements directly deducible from the statements presented by taxpayers and from data in possession of the Administration itself. In particular, the following are excluded:
– the communications of control resultsalso in relation to the settlement of the tax due on income subject to separate taxation;
– communications of the results of the checks;
– notices of payment of the tax, as well as of the imposition of sanctions, for cases of omitted, insufficient or late payment, omitted or late registration of documents and late submission of the relevant declarations;
-The invitations to pay of the unified contribution and imposition of sanctions for cases of omitted, insufficient or late payment.
Formal control
Finally, the Decree clarifies that it is considered to be formal control of the declaration any act issued by the Financial Administration following a formal verification of the data contained in the declarations presented by taxpayers or tax withholding agents with the documents certifying the correctness of the declared data; consequently, they are excluded from the obligation of cross-examination communications of the results of the formal control.
