The request to extend to other subjects, in addition to the currently authorized ones, the possibility of representing and defending taxpayers before the tax commissions comes from the Senate, and will be able to take official form already within the week. All the main parliamentary groups, both of the majority and of the opposition, with the exception of Forza Italia, have presented amendments to this effect, as part of the draft law for the reform of the tax system, already approved by the Chamber and currently under discussion. examination by the Senate Finance Committee.
The bill, born on the ashes of the previous enabling bill presented by the Monti government and lapsed with the end of the last legislature, contains a specific provision, the current article 10, concerning the review of tax disputes. The objectives of this intervention are the streamlining of some procedures and a myriad of initiatives to deflate the dispute and accelerate the outcome of the processes, also with innovations in the composition of the judicial bodies and in their professional qualification as well as with the use of new information and telematic technologies in the management of procedural obligations.
Among the principles of delegation contained in the regulation there is currently, in the text already approved by the Chamber, the raising of the value threshold of disputes with the tax authorities below which taxpayers are allowed to stand trial personally, without the assistance of a licensed professional, currently fixed at 2.582,28 euros (the former 5 million lire). It is in this context that numerous senators have presented amendments with identical text and aimed at the same objective: to broaden the categories of subjects who would be allowed to represent taxpayers before tax judges. The request comes from members of the Democratic Party, the Nuovo Centro Destra, the Per l'Italia group (made up of the popular members of the Civic Choice), but also the 5 Star Movement and the Northern League. These amendments have already passed the first thinning out of the amendment initiatives, which reduced the requests for correction of the text on the fiscal delegation coming from the Chamber to around seventy.
Since the regulatory intervention would take place in the context of a law of legislative delegation, the amendments presented are limited to enunciating the principle of the expansion of the subjects authorized to defend in court, without indicating which new categories should be admitted. Currently, the possibility of carrying out technical assistance for taxpayers is already quite extensive, involving lawyers, chartered accountants, labor consultants, those registered in particular lists kept by the Revenue Agency, but also the officials of trade associations as well as many other specialist professionals for disputes relating to their areas of expertise.
The approval of the expanding amendment would require the subsequent implementation with a legislative decree of the Government, in which the new objects admitted to defense in court should be precisely identified.
The work program of the Senate Finance Committee envisages voting on all the amendments by Wednesday 15 January, so that the bill can be examined by the Assembly of Palazzo Madama as early as the following week.
