Legislative Decree no. 87/2024 in the Official Journal

Legislative Decree 14 June 2024, n. 87, containing “ was published in the Official Journal no. 150 of 28 June 2024Review of the tax sanction system, pursuant to Article 20 of Law 9 August 2023, n. 111”.

Tax reform: delegation to the Government

The new Legislative Decree has been published:

• pursuant to Law 9 August 2023, n. 111, bearing “Delegation to the Government for tax reform” and, in particular, article 20, containing guiding principles and criteria for the review of the tax, administrative and criminal sanctioning system, for the reorganization of the sanctioning system regarding excise duties and other indirect taxes on production and consumption and on customs;
• on the proposal of the Minister of Economy and Finance, in agreement with the Minister of Justice.

Going into detail, the new Legislative Decree is made up of the following articles;

• Art. 1 – Provisions common to administrative and criminal sanctions
• Art. 2 – Amendments to Legislative Decree 18 December 1997, n. 471
• Art. 3 – Amendments to the legislative decree of 18 December 1997, n. 472
• Art. 4 – Review of administrative sanctions in the field of taxes on business, production and consumption, as well as other indirect taxes
• Art. 5 – Transitional and final provisions
• Art. 6 – Financial provisions
• Art. 7 – Entry into force

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