What are the "pending disputes" that can be scrapped with the new fiscal peace launched by the government? The Revenue Agency has published a circular in which it explains that "they fall within the scope of the facilitated definition (i.e. scrapping, ed) disputes on assessment notices, measures for the imposition of sanctions, deeds for the recovery of unduly used tax credits and in general on tax deeds which bring about a quantifiable tax claim”.
The tax authorities then recall that the procedure is permitted for tax disputes "pending in any state and level of judgment - including that in the Supreme Court and also following referral - in which the appeal has been notified by 24 October 2018, and for which on the date of submission of the application the process has not concluded with a definitive ruling".
SCRAPPING PENDING DISPUTES: WHAT IS THE DEADLINE FOR APPLICATIONS?
Taxpayers who want to participate in the scrapping of pending disputes must send the application electronically by 31 May this year. The same deadline also applies to the payment of the entire subsidized amount, or the first installment in the case of installment payments for sums exceeding one thousand euros. Subsequent installments must be paid by 31 August, 30 November, 28 February and 31 May of each year starting from 2019.
HOW MUCH SHOULD I PAY?
However, the percentage of the amount due varies according to the degree and status of the process. Here is the scheme:
- 100% of the value of the dispute if the last or only ruling filed on 24 October 2018 found the taxpayer wrong, or if by the same date the taxpayer notified the appeal to the Agency, but did not file it with the secretariat of the tax commission provincial (and therefore did not appear in court).
- 90% of the value of the dispute in the event of a pending appeal registered in the first instance or if by 24 October 2018 the taxpayer has presented an appeal to the secretariat of the provincial tax commission, but this has not yet pronounced itself.
- 40% of the value of the dispute in case of victory of the taxpayer against the Revenue Agency in the first degree.
- 15% of the value of the dispute in the event of the taxpayer's victory against the Revenue Agency in the second degree.
- 5% for tax disputes pending in the Supreme Court as at 19 December 2018 and in which the Agency has lost in all previous levels of judgment
WHICH DISPUTES CAN BE SCRATCHED AND WHICH CAN'T?
The Revenue Circular clarifies that "disputes concerning roles, payment folders and notices of liquidation" cannot be scrapped. Therefore, "the disputes concerning the rolls of taxes and withholdings which, although indicated in the declaration, are not paid, remain outside the perimeter, since in these cases the recovery of unpaid taxes is provided for through a mere collection deed".
On the other hand, "the roles that arise from the correction of some data indicated in the return can be scrapped, for example in the case of reduction or exclusion of deductions and deductions not due on the basis of the data declared by taxpayers".
Read the circular from the Revenue Agency.
