Goodbye to sector studies, cutting slot machines in two stages and expanding the scrapping of tax disputes also to local taxes. These are the three main novelties that have emerged so far from the text of the "manoverine", the 3,4 billion decree law passed by the Government at the request of Brussels to correct this year's public accounts. The provision is under discussion in the House Budget Committee.
FIELD STUDIES
The sector studies will be replaced by the synthetic tax reliability indices (Isa). Therefore, the bill presented in recent weeks by the PA is absorbed into the maneuver which provides, starting from 2018, for the creation of new indicators "aimed at verifying the normality and consistency of business or professional management - reads the amendment - also with reference to different taxable bases, and express on a scale from 1 to 10 the degree of fiscal reliability recognized to each taxpayer".
In other words, the assessment from 1 to 10 assigned to VAT numbers will correspond to a certain level of fiscal reliability in terms of normality and consistency of business and professional management, which will allow access to a growing reward system based on fewer obligations and assessments less stringent.
SLOT MACHINES
Another government amendment plans to bring forward the reduction in the number of slot machines. By 2019, a 34% cut will be made in two stages: -15% by 2017, to no more than 345, and a further reduction to 265 by April 2018. The modalities will be decided by the MEF by July.
"It was a question of giving a signal of coherence with the general approach shared by Municipalities and Regions - explained Undersecretary Pier Paolo Baretta - by starting a restructuring process to reduce the offer in terms of games".
SCRAPPING OF TAX DISPUTES
The news on tax disputes are instead entrusted to three different amendments, which extend the possibility of scrapping also to disputes involving Municipalities, Provinces and Regions. By 31 August, local authorities will have to decide whether or not to apply the measure.
Furthermore, a modification proposal presented by M5S and accepted by the commission admits to scrapping the disputes activated by the date of entry into force of the decree law (23 April last) and not by the end of last year, as written instead in the article.
However, the proposals aimed at reopening the terms for the scrapping of tax bills did not pass. "The proposal has a foundation - said the Deputy Minister of Economy, Enrico Morando - but now it would only risk collapsing the offices grappling with the enormous request that has already arrived".
