The fiscal peace will contain a "balance and excerpt" measure, i.e. an amnesty not only of interest and penalties, but also of part of the debt with the tax authorities: however, only the tax bills up to one thousand euros entrusted to the collection from 2000 to 2010. That is a quarter of the total. This is what is foreseen in the draft of the tax decree which will be examined on Monday by the Council of Ministers.
ALSO FINES AND CAR STAMP
Not only tax debts fall within the perimeter of this amnesty, but also road fines and local taxes, such as ICI and the waste tax or car tax. Furthermore, taxpayers will not have to do anything to benefit from the discount: the collection agents will proceed automatically by the end of 2018. The cost for the State is equal to 534 million euros.
However, according to the text of the draft, the sums already paid before the date of entry into force of the decree will not be returned. Given that it will also be the fundamental point of reference for defining the value of the debts and therefore their eligibility for amnesty.
THE QUERELLE ON THE ROOF AT THE SANATORY
What is most striking about this new measure is precisely the limit: just one thousand euros. Barring important last-minute changes, the government is preparing to enact a measure with a very limited scope compared to the one heralded for months by the League, which in principle had even proposed to admit debts of up to one million euros to amnesty. There was much discussion on this threshold and it seemed that the two government parties agreed to set the bar at 100 euros.
On the other hand, the 5 Star Movement has always been hostile to any provision that could recall too closely a grave amnesty for the great tax evaders, therefore in recent days an alternative hypothesis has taken shape.
THE "REINFORCED WORKING REPENTANCE"
The regularization of balance and excerpt on tax bills of up to one thousand euros can in fact be presented as a strengthened version of the "active repentance", a procedure that already exists and allows taxpayers to comply with non-payment of taxes, provided they have not already been triggered a deed of liquidation or an assessment by the Revenue Agency.
Currently, the firm settlement provides that the claim is closed when the taxpayer pays off the original debt in full, plus pays statutory interest and a reduced penalty.
The strengthened version of the measure, on the other hand, would make it possible not to pay the debt to the tax authorities in full. However, it would be a viable path only for those who have not paid all the taxes due, but not for those who have failed to present their tax return (in which case there are also criminal penalties).
THE SCRAPPING TER
As regards the third scrapping of the tax bills, a separate provision that will always fall within the tax decree connected to the manoeuvre, also in this case the full payment of the debt is envisaged, with a discount only on penalties and interest. The advantage over the first two editions is in the payment times: the installments will be spread over five years instead of two.
