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December 06, 2019The House Chamber approved the tax law decree related to the budget bill with 248 yes and 87 no (yesterday evening the Assembly had confirmed the trust requested by the Government for the green light for the Dl with 310 votes in favor and 199 against. ). The measure is now being examined by the Senate (expires on 25 December).

Launched to cover the budget maneuver (only an anti-evasion measure is expected to recover about a billion euros), the measure was enriched in the first parliamentary passage of a series of interventions ranging from the revival of the Pir to the so-called RC family car. While the new 400 million loan disbursed to guarantee Alitalia's business continuity in view of the sale came out of the article. The same sum, always in favor of the company but with a purpose that takes into account the new scenario, currently travels with an 'ad hoc' Dl '.

Fight against undue compensation, tightening of withholdings in contracts and subcontracts, and more severe penal rules for tax crimes are the most incisive measures, together with those relating to the fight against fraud in the fuel sector, put in place against tax evasion. And there has been no lack of disputes, even heated ones, in the productive world. Surveys, however, partially accepted by the Finance Committee which, with regard to the procurement law, established that only from works with an amount exceeding 200 thousand euros, the client must ask the contracting companies, which are predominantly using labor, a copy of the F24 payment proxies of withholdings. Therefore, as originally planned, the customer will no longer be required to make the withholdings. The decree also applies the IMU to the oil platforms (stop, instead, from the Commission, to the unified contribution on the containers).

The Commission has also intervened on the 'handcuffs to evaders' chapter and following the amendments approved the doors of the prison will only open in the most serious cases, from the fraudulent declaration (with detention up to a maximum of 8 years), to the voluntary non-payment of taxes and false billing. The applicability of the confiscation due to disproportion was also limited to the more serious tax crimes.

With a decision passed unanimously Montecitorio then canceled the restrictions placed on investments in Pir last year. The goal is to re-launch this financial instrument by channeling more resources to Italian SMEs (these will have to go to 5% of the share of resources destined to companies resident in Italy or in unlisted EU) and favoring the intervention of social security funds (the limit to a single savings plan for the pension fund, always within the limit of 10% of the assets).

The decree also provides for the extension to 2019 and 2020 of the possibility for companies to offset tax debts with receivables from the public administration. The measure concerns the loads entrusted to collection agents by 31 October 2019 against certain, liquid credits and payable. While in the event of undue compensation, the maximum applicable sanction actually drops, thanks to an amendment, to a maximum of 250 euros (it was equal to one thousand in the text entered in Montecitorio). It will also be possible to resort to active repentance also for local taxes, such as Imu and Tari.

After a series of corrections, the new deadline for sending the 730 form, which from 2021 passes from 23 July to 30 September (with reimbursements to the first slip available), also touches the finishing line. Instead, the extension to the self-employed workers of the tax payers who can resort to this type of tax return has been dismissed following the remarks made by the Budget Committee.

Still on the taxation front, it was decided that the sums paid for the car tax of vehicles used for long-term rental must be allocated to the regions where the vehicle is actually used and not to those where the companies themselves (one had been detected). migration of leasing companies to the provinces of Trento and Bolzano where the car tax is obviously less heavy).

The DL also provided an opportunity for the launch of the so-called 'rc family car', thanks to which all vehicles, cars and motorcycles belonging to a single family unit can be aligned to the most convenient class of merit acquired by one of the vehicles. The transition to the most favorable prize may be requested, it was specified, only when the policy is renewed (and therefore not before its natural expiry). The Commission has also introduced a number of changes to the broad package of measures related to electronic payments. It was also decided that the start of the 'Lottery of the receipts' will be postponed for six months, to the first of July, and that the merchants who do not want to join us will suffer sanctions. Moreover, they will not be subject to fines even in the event that Pos is not endowed, while the simplification that will lead, from 2021, to the so-called 'single receipt' to eliminate duplication of telematic certification obligations has been put in place.