The new director of the Revenue Agency, Rossella Orlando, aims the crosshairs of the fight against evasion on the big fish, or those who manage a turnover of more than 100 million euros. But the threshold is purely indicative: attention will be paid to all suspicious movements of a certain significance, especially in the event of aggressive tax planning or the delocalisation of income to countries with more favorable taxation.
As for natural persons, in 2014 the legislation envisaged by art. 38 of law n.600/73 of 24 December 2012: the so-called Redditometer. According to the new provisions issued by circular letter, the preliminary phase of the selection of subjects "at risk" will have to be particularly careful, in order to activate the assessment procedure only for those who present significant differences between declared income and manifested spending capacity.
An innovative element in the treatment of the income meter tool will be the careful evaluation of the evidence adduced by the taxpayers in the contradictory phase: "In order to arrive at an effective presumptive reconstruction of the total income - reads the Agency's circular - they must be treated with particular attention should be paid to the methods for recording moments of confrontation with the taxpayer, with evidence of the supporting documentation presented, as well as the logical arguments adduced, in any case avoiding arriving at ascertainment claims not related to the real ability to pay of the subject".
With reference to fraudulent activities, great attention will be paid to recidivism. Indeed, as stated in the circular, it has been found that subjects previously involved in fraudulent phenomena often repeat similar conduct using the same corporate schemes. Still in the same area, the focus will be placed on those fraudulent activities that can potentially hide corruption phenomena with strong damage to competitiveness: just think of the false letters of intent or the compensation of non-existent tax credits.
For all the items examined within the directive, the general principle of the "collaborative compliance regime" remains unchanged. On the one hand, this system aims to analyze the internal control systems oriented towards the management of tax risk, on the other it requires "the direct involvement of the Regional Departments to which the results deriving from said first phase of analysis will be illustrated, also in order to allow the Agency to provide any technical contribution to the legislator”.
Attachments: Circular from the Revenue Agency
