Share

False invoices? Up to 1.000 euros no punishment

This is foreseen in the draft decree on the abuse of rights which should clarify the boundaries between evasion, avoidance and abuse. It also doubles the threshold below which companies subject to the "collaborative compliance" regime are not punishable for unfaithful declarations -

False invoices? Up to 1.000 euros no punishment

Anyone who issues or uses false invoices will not be prosecuted if the value of the scam is less than a thousand euros. Furthermore, the unfaithful declaration will be punished with simple fines, no longer with penal sanctions. According to what was also anticipated by the Public Policy news agency, these are the main innovations that emerge from the draft of the decree on the abuse of rights, one of the implementing provisions of the fiscal delegation (the fourth after those already approved on the pre-compiled tax return, on the land registry reform and the reorganization of excise duties on tobacco). The text should arrive in the Council of Ministers as early as tomorrow.

FALSE INVOICES NOT PUNISHABLE UP TO 1.000 EUROS 

To date, the crime of "fraud through the use and issuing of invoices for non-existent operations" is punished with imprisonment from 18 months to 6 years. A not light penalty, which now risks being canceled for those who limit themselves to defrauding up to 999 euros. In reality, the Revenue Agency, which collaborated with the Treasury and the Guardia di Finanza in drafting the decree, had opposed complete impunity, proposing in its place a mitigation of the sentence, for example a fine.

ABUSE PUNISHED ONLY WITH A FINE

But that's not all: the decree also doubles the threshold under which companies subject to the "collaborative compliance" regime are not punishable for unfaithful declarations, a pilot project created to increase the transparency of the relationship with large taxpayers. Furthermore, for abuses, administrative sanctions are foreseen, no longer criminal ones. 

THE NEW RULES HAVE RETROACTIVE VALUE

The draft of the decree decree also specifies that the new rules "will also be applied to abusive conduct already committed at the date of entry into force of the legislative decree for which the relative tax deed has not been notified", or an assessment. The clarification is not secondary: in this way, the disputes in progress today do not risk forfeiture. 

VAT AND WITHHOLDINGS

The package should then include overcoming the crime of omitted payment of VAT, while the decriminalization of omitted payment of withholding taxes should not see the light.

comments