After so much confusion and the usual whirlwind of risky hypotheses and denials, the fog that envelops the encore maneuver begins to clear. After the majority summit held in the early afternoon in the Senate, the Government amendments signed by Minister Tremonti and the rapporteur Azzollini finally came to light. The head of the Economy guaranteed that "the balances remain absolutely unchanged", adding that "the Senate has defined the content and timing of the discussion on the decree with great effectiveness and a sense of responsibility". In essence, compared to the text approved by the CDM on August 12, there would be only two fundamental changes: the proceeds of the Robin tax will go to local authorities and the anti-evasion package will cover the solidarity contribution, which has been repealed.
Now let's see in detail what are the modification proposals presented in the Budget Committee at Palazzo Madama:
THOSE WHO ESCAPE MORE THAN THREE MILLION IN PRISON
Anyone who evades more than three million euros from the tax authorities ends up behind bars: he can no longer enjoy the suspended sentence. The text of the amendment reads that "if the tax evaded or not paid is more than three million euros, the institute of the conditional suspension of the sentence does not apply" provided for in article 163 of the penal code. This means that at the time of pronouncing a sentence the judge, even if the sentence does not exceed two years, will no longer be able to avoid prison for the convict.
ROBIN TAX REVENUE TO LOCAL AUTHORITIES, NOT MINISTRY
The money that the State will derive from the Robin tax (which will remain only on energy companies and will not be extended to other sectors) will be entirely transferred to local authorities. Not even the pennies to the ministries. Initially it was thought to divide the cake equally (900 million to local administrations and the same amount to ministries), then the desire to reduce the cuts to local authorities prevailed, allocating to them the revenue of around 1,8 billion obtainable from the new tax.
TAXPAYER INCOME ON MUNICIPAL WEBSITES
The Municipalities will have to publish the data relating to the tax returns on their websites, "also with reference to certain categories of taxpayers or income". The Municipalities will also collect 100% of the money recovered with the fight against tax evasion linked to the buildings in the area envisaged in the legislative decree on municipal federalism. The measure will be valid for the three-year period 2012-14.
THE SOLIDARITY CONTRIBUTION REMAINS ONLY ON STATE PAYMENTS AND ON GOLDEN PENSIONS
Stop the additional personal income tax on medium-high incomes of private individuals. As expected, however, the similar levies on public employees' payrolls and on gold pensions remain in force, established respectively with the maneuver of July 2010 and with that of two months ago. The abolition of the solidarity contribution for private individuals (expected revenue of 3,8 billion) will be entirely replaced by the new anti-evasion measures.
FOR SHELL COMPANIES IRES INCREASE OF 10,5%
The fictitious or shell companies, i.e. those created with the sole purpose of registering luxury goods in their name in order to evade taxes, they will be hit with an IRES increase of 10,5%.
IN THE INCOME RETURNS YOU MUST INDICATE THE BANKS WITH WHICH YOU HAVE RELATIONS
Taxpayers will also have to indicate in their tax return the banks and financial operators with which they have dealings. It is an anti-evasion measure that will serve as a “deterrent and prevention,” Tremonti explained.
THE PROVINCES ARE SAVED BUT THE ADVISORS ARE HALVED
The Provinces are saved as entities, but the halving of their councilors is confirmed. The reorganization of the provinces and their eventual abolition are deferred to a subsequent constitutional bill.
SMALL MUNICIPALITIES, COMBINE THE FUNCTIONS OF THOSE UNDER 1.000 INHABITANTS
Like the provinces, small municipalities are also saved, condemned to disappearance by the first version of the encore maneuver. However, the new text provides that Municipalities “with a population of up to 1.000 inhabitants must carry out all administrative functions and all public services in associated form”. Furthermore, if they deem it convenient, “municipalities with a population of more than 1.000 inhabitants also have the right to join”. Finally, starting from the first elections following the entry into force of the maneuver, Municipalities with a population of up to 1.000 inhabitants will be able to have up to six councilors in the Municipal Council; between 1.000 and 3.000 inhabitants, two councilors are also admitted in addition to the six councillors, while between 3.000 and 5.000 inhabitants, the councilors can rise to seven and the councilors to three.
INCOMPATIBILITY BETWEEN THE OFFICES OF PARLIAMENTARY AND PUBLIC ADMINISTRATOR
From the next legislature anyone who holds a position in the public administration cannot be elected to the Chamber or the Senate. Unless, of course, he decides to give up his previous job. The incompatibility also arises for seats in the European Parliament.
DELEGATION FOR THE REORDER AND REDUCTION OF THE JUDICIAL OFFICES
The amendments to the maneuver also include the "delegation to the government for the reorganization of the distribution of judicial offices throughout the territory". The provision, signed by Justice Minister Francesco Nitto Palma, was approved this morning by the Senate Budget Committee. The opposition is against, except for the Democratic Party which abstained. The implementation of the delegation must take place within 12 months of the entry into force of the maneuver and must not involve expenses for the state coffers. Here is what the amendment provides:
– Reduction of the judicial offices of first instance
– Overall territorial redefinition of the judicial offices, including the “suppression or reduction of the detached sections of the court”. Furthermore, "each appellate court district, including its branch sections, must include no less than three of the current courts with related public prosecutors".
– Reorganization of prosecutors, "taking into account the possibility of merging several prosecutor's offices independently of the possible merging of the respective courts".
– Reduction of non-district justices of the peace
