The jungle of municipal and regional surtaxes is not about to be transformed into an English garden, but there is someone who, armed with shears, has decided to devote himself to pruning. At least these are the intentions of Parliament, which is working on tax simplification. Within a year, it will be possible to understand if the gardener was persistent enough to tidy up the area.
The main objective is to standardize, at any latitude, the rates and deductions provided by the regions and local bodies, which up to now have enjoyed autonomy. But not only. The aim is also to make the mechanism of double taxation forgotten, limiting its use as much as possible, and to make it clear to the taxpayer which tax he is paying and to whom. This, in short, is the revision of the surtaxes, introduced by article 7 of the text of the fiscal delegation.
The times don't appear to be biblical. The go-ahead from the Chamber should arrive by mid-February and, according to the latest examination by the Finance Commission in Montecitorio, there should be no surprises or further changes to those made in the second reading in the Senate. Then there will be a year to issue the four delegated decrees which will have to transform the provisions of the text into specific regulations. In any case, the first of these four decrees will have to see the light within a maximum of four months from the entry into force of the fiscal delegation, according to the deadlines set by article 1 of the text.
