In addition to the news arriving on the biennial preventive agreement, in corrective decree approved last June 20th by the Council of Ministers after the preliminary examination, there are those which concern thecollaborative fulfillment.
With entry into the regime, theelimination of sanctions also on the previousi.e. for the tax periods prior to entry into the regime.
A further novelty concerns thecriminal field: Coverage will become broader and expectedelimination of the crime report.
Collaborative compliance: elimination of sanctions, even for previous cases
Last June 20, the Council of Ministers approved, after the preliminary examination, the scheme of legislative decree rubricated as “Supplementary and corrective provisions regarding the collaborative compliance regime, rationalization and simplification of tax obligations and biennial preventive composition”.
The so-called “corrective decree” introduces innovations especially on the topic of the biennial composition with creditors, also rewriting the tax calendar.
However, news is also coming to thecollaborative fulfillmentyou hate “cooperative compliance”whose objective is to establish a relationship of trust between the tax authorities and the taxpayer to increase the level of certainty on relevant tax issues.
The regime intends to open a constant and preventive dialogue with the taxpayer, for example on the anticipation of the control and evaluation of elements of fiscal risk.
In compliance with certain requirements the taxpayer can join voluntarily to the regime.
Membership will bring various advantages including that anticipated by the government’s press release, released at the end of the Executive meeting, of:
“modify the sanctions regarding collaborative compliance, eliminating them for taxpayers who declare everything to the tax authorities and behave correctly.”
On the subject of sanctions is scheduled forelimination, even on the past. The zeroing will therefore also concern the tax periods prior to entry into the regime “cooperative compliance.”
The goal is to “reward” there disclosure towards the financial administration with the elimination of sanctions.
It is expected that prior communications must be made within 120 days of notification which certifies entry into collaborative fulfillment. The rule will also apply to subjects who have already entered the regime, in this case the deadline will be calculated from the date of entry into force of the decree.
Collaborative compliance: what’s new in the criminal field
In addition to the aspect relating to sanctions, the legislative decree approved in preliminary exam It also intervenes in the criminal field.
Excluding cases in which fraud is found in the annual declarations of non-existent passive elementsthe provisions do not apply to the cases indicated in the risk communications penal provisions.
In other words such statements they do not constitute crime news and do not trigger mandatory criminal prosecution.
Consequences related to the are therefore excluded appeal to the tax penaltywhich above all affects the reputation of administrators and companies.
The further element intends to encourage theadherence to ex-ante evaluations which strengthen the relationship between the tax authorities and the taxpayer and limit tax disputes.
