Il Revenue authorities will not enter directly al checking account of the taxpayer who has an unpaid debt with the State to verify his economic availability before starting a distraint. This will mean that the order will not be triggered payment. Prime Minister Giorgia Meloni yesterday made a sensational U-turn on one of the most contested provisions of the Budget Law, which will therefore be quashed: “There's no talking about it. This rule does not pass." Therefore, what is foreseen in the draft of the fiscal maneuver is skipped launched in recent days by the Meloni government, which seemed to respond to the logic of "making money quickly". The objective was to prevent the tax authorities from proceeding with "blind" foreclosures, wasting resources and time on empty current accounts or with insufficient funds to cover the debt to be recovered. The payment, however, would not have occurred without the debtor's knowledge. But nothing will be done about it again, with all due respect to the Revenue Agency.
Tax authorities, direct access to the current account for a quick seizure: it was supposed to work like this but nothing will be done about it
If until now the Revenue Agency - Collection (once known as Equitalia) only had the possibility of knowing whether the taxpayer was the holder of a current account, with the contested rule it could have speeded up foreclosures by no longer having to ask for information from credit institutions who will be directly ordered to pay as third party creditors. According to the draft of the maneuver (article 23 paragraph 13), before proceeding to seizure of current accounts “the collection agent can, in an extrajudicial phase, access, via direct electronic connection, the information relating to the available funds in the aforementioned current accounts. If access [...] has allowed the debtor's credits to be identified in the availability of one or more financial operators, [...] the collection agent draws up and notifies the third party electronically, without delay, the payment order [...] notification of the payment order is also made, under penalty of nullity, to the debtor, [...]. Then there is a maximum time limit: "no later than 30 days from notification to the third party".
And i Checks? The draft also provided that the technical application cooperation solutions for access to information are defined by decree of the Ministry of Economy and Finance, after consulting the Italian Banking Association (ABI), Poste Italiane and the Italian Association of Service Providers payment, as well as the Guarantor for the protection of personal data.
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The Budget law also introduces a crackdown on tax offsets and an increase insubstitute tax on transfers for renovation. In the first case, in order to avoid compensation with non-existent tax credits, all taxpayers are obliged to use only the telematic services made available by the tax authorities to pay taxes in all cases in which these are compensated with claimed credits. In the second case, the substitute tax on restructuring transfers will rise to 11%. This is the sum that is withheld by banks and post offices from the amount paid to suppliers when the dedicated bank transfer is used.
Last, Article 23 provides a doubling of the tax (which goes from 2 to 4 per thousand) on current accounts detained in tax havens. This move aims to discourage the holding of capital in states or territories with a privileged tax regime, in order to increase tax revenues at the national level.
