The League's projects on fiscal peace change again. The latest version of the Carroccio amnesty is divided into two phases and three fundamental interventions. The first act will be staged with the tax decree linked to the Budget law and provides for two measures: the strengthening of the amnesty on pending disputes and the third scrapping of tax bills. The second phase of the fiscal peace will instead be more laborious, because it will not come with the decree connected to the maneuver - but with a subsequent provision - and above all because an agreement with the 5 Star Movement has yet to be found on this chapter. The final goal of the Northern League is to make the repentance mechanism more convenient, the one that allows taxpayers to correct themselves on the annuities still ascertainable.
TAX PEACE, STEP 1: AMENDMENT ON PENDING DISPUTES
But let's go back to the first step of fiscal peace, the one concerning amnesty on pending disputes. The advantage will be twofold: in addition to the cancellation of interest and penalties, there will also be a flat-rate reduction of the sum claimed by the tax authorities. The discount could go up to 50% for those who have already won in the first instance.
TAX PEACE, STEP 2: SCRAPPING OF TAX PAYMENTS
The third scrapping of the tax bills is also almost certain. The main novelty concerns the times, which lengthen a lot: the installments will probably be spread over five years, that is two and a half times the deadline set for the first two editions. In this way, the government aims to scrap not only the loads entrusted to collection in 2019, but also those of taxpayers who had joined the first scrapping, but then had given up due to the impossibility of paying off the debt within two years.
TAX PEACE, STEP 3: MORE CONVENIENT REVISION
The last pillar on which fiscal peace is based is the strengthening of active repentance, i.e. the supplementary declaration with which taxpayers can autonomously bring out the income not declared in the year that can still be subject to assessments by the tax authorities (2013- 2017). Basically, the idea is to apply a flat tax of 20% on these sums, but with a maximum limit of 500 euros.
THE JUDGMENT OF CONFINDUSTRIA
For an analysis by the Confindustria Study Centre, "regular use of the tax amnesty ends up creating problems for the Treasury, jeopardizing future revenues, increasing the risk of having to adopt one-off measures also in subsequent years: a vicious circle in which the tax authority loses control of a part of revenue".
