Milleproroghe decree in the final stages. Yesterday the text passed in the Constitutional Affairs and Budget committees of the Senate from which they emerged some news.
The times for the municipalities to adhere to the mini-amnesty for tax bills under one thousand euros are lengthening, while the beach concessions have been extended for another year.
Scrapping: more time for municipalities to decide whether to join
It is postponed to March 31st the deadline for the declaration to the tax authorities by the Municipalities that do not adhere to the excerpt required by the budget law.
Lo skidding of the deadline therefore gives more time to local authorities to decide whether to forgive unpaid fines and taxes for loads with a residual amount as at 1 January 2023 up to One thousand Euro and rely on the collection from 1 January 2000 to 31 December 2015. In any case, it is one partial excerpt even in the case of membership: the initial debt must always be paid in full, the write-off applies only on penalties and interest.
How to communicate non-compliance with the law
Not to comply with the law the entities must send the Communication of adoption of the provision of non-application of the partial automatic cancellation directly to the Revenue Collection Agency, by 31 March 2023, exclusively to the pec address comma229@pec.agenziariscossione.gov.it.
In case of lack of a declaration by the municipalities, the removal of will still apply sanctions e interests and only the debt to the administration will remain to be paid.
Scrapping: no of many municipalities
Not all municipalities have agreed to join to the new tax amnesty. The law gives free autonomy to institutions whether or not to apply partial cancellation e Milan and Rome have already chosen where to line up: no to the amnesty for the need to make ends meet.
Among the Municipalities that they say no to scrapping Imu and Tari there are also Florence, Piacenza, Bologna, Bari, Palermo, for reasons of tax equity. Terni and Verona have also chosen not to join.
Yes to scrapping for Napoli which is added to the municipalities of Acerra, Arezzo, Lecce, Pistoia, Lucca. Also Torino accept the amnesty but only for files up to 2006.
What the law provides
La 2023 Budget Law provides for the automatic cancellation partial type as at 1 March 2023 of the sums due by way of:
- interest for late enrollment;
- penalties and default interest (article 30, paragraph 1, of Presidential Decree no. 602/1973).
The automatic cancellation does not however concern the sums due by way of:
- capital;
- reimbursement of expenses for executive procedures;
- notification rights.
Unlike the provisions for the cancellation of charges entrusted by state administrations, tax agencies and public social security bodies, the remaining sums refer to the principal amount.
Instead, regarding the administrative penalties – including those for violations of the Highway Code – other than those imposed for tax violations or for violation of the obligations relating to contributions and premiums due to social security institutions, partial cancellation is limited to interest, however denominated, including those referred to in article 27, paragraph 6, of Law no. 689/1981 and those referred to in article 30, paragraph 1, of Presidential Decree no. 602/1973
Scrapping quater 2023
Furthermore, the tax bills issued by the Municipalities and entrusted to the collection agent between 1 January 2000 and 30 June 2022 can be subject to Scrapping quater. In this case, it is the taxpayer who has to do question, electronically, by 30 April 2023. Also in this case, it is a partial excerpt: the law provides for the possibility of remedying one's situation by paying the sum initially due without penalties, default interest and agio.
Bathing concessions extended to 2024
Among the measures envisaged by the new agreement, at the moment, the bathing question with the majority having decided to extend concessions.
Bathing concessions which they will then be extended from 31 December 2023 to 31 December 2024 e discussion postponed of another year. Granted an additional five months of time, and deadline postponed to July 2023, to complete the mapping operations of existing concessions. The latter postponement will still prohibit the Municipalities from proceeding with the issuing of notices for the assignment of concessions.
For the Health, the sending of the letter was also extended by one year electronic prescription. A solution, particularly appreciated, which has made it possible to simplify access to care for patients.
