Condoni rhymes with Berlusconi. We'll see if the decree for development that the Government is preparing (assuming that the Executive, after yesterday's rejection of the report, manages to continue its journey) will show some amnesties. Within the same majority, those in favor and against forms of amnesty are confronted, but if one delves into the provisions already passed by this majority by the previous Berlusconi government, one sees how amnesties are more than recurrent. Only in this legislature has the “tax shield” that was launched (xiv legislature, Berlusconi premier) been revived on the occasion of the introduction of the euro.
At the time, measures were taken to encourage the disclosure of assets held abroad, with the payment of a sum originally set at 2,5 percent of the repatriated amount, the extinction of the crimes of omitted or untrue declaration and administrative sanctions for violations tax, social security contributions and currency, as well as foreclosure of the assessment activity. The so-called "tax shield", in fact (decree 350/2001). And in the wake of that precedent, the Government has finalized two other decrees, both aimed at repatriating or regularizing the assets held abroad (legislative decrees 78/2009 and 194/2009): the "tax shield 2" and the " tax shield 3”.
The first decree allowed, in the period between 15 September 2009 and 15 December 2009, the regularization or repatriation of assets held abroad until 2008, in violation of the obligations to declare foreign taxable income. The second in ordering the possibility of carrying out the operations of surfacing until 31 April 2010 does not introduce an extension of the discipline, but a reopening of the terms. Then there is another provision: the decree of last July (98/2011, "urgent provisions for financial stabilization") which, in order to reduce the number of pending legal proceedings, establishes that tax disputes of a value not exceeding 20 thousand euro in which the Revenue Agency is a party, pending as of 1 May of this year before the tax commissions or the ordinary judge at any level of judgment, can be defined with the payment of a sum whose amount depends on the degree of judgment and the outcome of the dispute.
The sums due are paid by 30 November 2011 in a single solution. Tax disputes that can be settled are suspended until 30 June 2012. For the same, the deadlines for filing appeals, appeals, counterclaims, appeals for cassation, counter appeals and reinstatement appeals are also suspended until 30 June 2012 , including time limits for filing a lawsuit. Along the list of amnesties by Berlusconi in the fourteenth legislature: in addition to the "fiscal shield", they range from social security obligations to the integration of the taxable income declared, from VAT to registration and cadastral taxes, from Rai subscription fees to vehicle tax, passing through settlement of pending tax disputes. And then there's the building permit. And this is another substantial chapter. The Prodi government was involved between the XIV and XVI legislatures. However, perhaps due to the brevity of his executive, but perhaps also due to the number of pardons from the previous Berlusconi government, he has not bequeathed any amnesty measures.
