It’s almost time for Pending Facilitated Dispute Resolution to close: the deadline is October 2nd. Below is a useful overview of current regulations and instructions for applying for membership
A few days before the application deadline Close pending disputes -Originally September 30, actually October 2Since today is Saturday – it seems appropriate to briefly summarize, with the help of the guidance issued, the rules for those who may be waiting until the last few days to make a decision.
But times are very tight.
Closing of pending disputes: Deadline Monday 2 October Here is the relevant legislation
there Close pending disputes, subject to Law No. 197/2022 amended by Decree Law No. 197/2022 Law No. 34 of 2023 converted with its amendments to Law No. 34 of 2023 56/2023 allows you to specify DisagreementsAttributed to Tax jurisdictionwhich includesRevenue Agency or the Customs and Monopolies Agency, Pendants – On the date of entry into force of the 2023 Budget Law, that is, on January 1, 2023 – in each state and level of judgment, including the ruling issued by the Court of Cassation and decided after referral, by Pay a certain amount It is related to the value of the dispute and varies with respect to the case and the degree at which the arbitrator considers it.
the Prot.Providing n. 30294 dated February 1, 2023 The IRS Director agreed model to Electronic offer From the membership application Facilitating the settlement of pending disputesavailable on the Revenue Agency’s website, together with the relevant instructions, which provides information for determining the amounts due for settlement.
- Revenue Agency Allocation No. 30294/2023
- Methods of implementing Article 1, paragraphs 186 to 202, of the Law of December 29, 2022, n. Resolution No. 197 regarding the simplified definition of tax disputes involving the Tax Authority
And then with Prot.Providing n. 250755 dated July 5, 2023The application form has been redesigned to comply with the provisions of Legislative Decree Law No. 34 of 2023 amended by Law No. 34 of 2023 Royal Decree No. 56 of 2023 regarding extending the conditions for access to the facilitated settlement of tax disputes.
Disputes may be settled at the request of the person who proposed the document for initiating the proceedings or the person who took over the matter or has the legitimacy to do so, provided that he submits it. September 30, 2023 (October 2), with payment a An amount equal to the value of the disputeAs he pointed out Paragraph 2 of Article 12 of Legislative Decree No. 100 546/1992.
In general, the cost of the operation is equal 100% of the required taxes With the deed specified, without penalties and interest, if, as of January 1, 2023,Revenue Agency Show winner In the last or only ruling filed or appeal in the first instance the Revenue Agency has been notified, but has not yet been filed or sent to the Secretariat of the Regional Tax Court of Justice.
In disparagementIf there is a pending appeal registered in the first place, the dispute can be settled by paying an amount 90 percent of the dispute value.
In the case of an appeal before the Court of First Instance in which the taxpayer appeared before the court on January 1, 2023, and had not yet obtained a non-precautionary judicial decision on the same date.
In case of defeat From the competent tax authority in the last or only non-prudential judicial ruling submitted on January 1, 2023, disputes can be settled by paying 40 percent Of the value of conflict in case of defeat In first class pronunciation Or from 15 percent Of the value of conflict in case of defeat In second degree pronunciation.
In hypothesis Partial acceptance of the appeal Or in any case of joint loss between the taxpayer and the competent tax officeTax amount Net interest and any accrued penalties Complete with respect to the affirmative part of the verb From the judicial ruling e To a lesser extentIn accordance with the above provisions, For the part of the invalidated act.
Pending tax disputes Court of CassationIn which the competent tax office did not succeed in all previous levels of ruling, it can be settled by paying an equivalent amount 5 percent of the value of the dispute.
While the disputes relate exclusively Non-tax related penalties It can be defined as pushing 15 percent of the value of the dispute In the event of a loss to the tax authorities In the last or only non-precautionary judicial ruling, on the merits or admissibility of the document establishing the claim, filed on January 1, 2023, and with the payment of the amount 40 percent in other cases.
In the event of a dispute relating exclusively to Tax-related penalties Which they refer to, by definition There is no amount due related to penalties if the tax-related relationship is also defined in ways other than this facilitating definition.
I am Excluded from the easy definition Disputes relating, even in part:
- the Traditional private resources provided for in Article 2, paragraph 1, letter a), of Council Decisions 2007/436/EC, the Euratom of 7 June 2007, 2014/335/EU, the Euratom of 26 May 2014, and 2020/2053/EU, European Atomic Energy Community Council, dated 14 December 2020, and the VAT collected on import;
- the Amounts due to recover state aid In accordance with Article 16 of Council Regulation (EU) 2015/1589 of 13 July 2015.
Rules regarding the closure of pending disputes
The current regulatory formulation allows for the simplified definition to be completed with the submission of the application and the payment of the amounts due during that October 2, 2023.
In the case of amounts due The finest amount 1000 euros Permissible Payment of installmentWith application to the extent that is consistent with the provisions of Legislative Decree No. 218/1997, in A Maximum twenty equal installmentsOf which The first three It is paid, respectively, by:
- On September 30, 2023;
- On October 31, 2023;
- On December 20, 2023.
the Subsequent installments inside:
- On March 31;
- On June 30;
- On September 30;
- On December 20 of every year.
At the taxpayer’s choice Subsequent installments The first three can be poured in A maximum of fifty-one monthly installments of the same amount, and expires on the last business day of each month, starting from January 2024, with the exception of December of each year, when the payment date remains set on the twentieth day of the month. on Subsequent installments of the first They are worthy Legal interests It is calculated from the date of payment of the first installment.
And Except for compensation expected beforeArticle 17 of Decree Law No. 241/1997.
Latest from Revenue: Minor expanded non-compliance
The revenues were decided during a meeting held with the specialized press a few days ago, Shukin Tamsan‘An innocent mistake.’ they Benefits from premiums.
In the event that the taxpayer, when distributing the amounts paid, incorrectly determines the balance due, with reference to the provisions of Article 8 of the Legislative Decree of June 19, 1997, n. 218, contained at paragraph 194, the Revenue believes that legislation On CD “minor breach”Contained in Paragraphs 3 and 4 of Article 15 III of the Decree of the President of the Republic dated September 29, 1973, n. 602Which is referred to in paragraph (4) of Article (8) mentioned above, as previously stated Circular dated 27 January 2023, n. 2/H, p. 28.
Discipline Minor breach It applies, therefore, with respect to Pay the amount due To improve the relevant definition.
In particular, Late or underpayment Of the total amounts due to settle the dispute or the first installment within the limits stipulated in Paragraph 3 of Article 15 III mentioned above, It does not affect the completion of the facilitated settlement of the dispute.
Moreover, in case Payment of installmentParagraph 2 of Article 15ter applies, according to which:
“Failure to pay any of the installments other than the first within the specified date for paying the next installment will result in loss of benefit from the installment plan.”
Next paragraph 3, which Exclude there Forfeiture of premium payments in the presence of Minor breach.
Pursuant to Paragraph 5 of the same Article 15 Third, in all cases in which there is a minor violation, the Office shall do the following:Recording on roll:
“From any unpaid part of the penalty referred to in Article 13 of the Legislative Decree of December 18, 1997, No. 471, in proportion to the unpaid or overdue amount and the interest attached thereto.
Pursuant to the following paragraph 6 of Article 15 III, this registration shall not be made in the register if the taxpayer uses Active repentance referred to inArticle 13 of the Legislative Decree of December 18, 1997, n. 472within the deadline for payment of the next installment or, in the case of the final or single installment, within ninety days from the expiration of the deadline for payment.
the Enter It also provides importance OpeningGiven the specific deflationary purposes of the dispute, particularly the soft definition in question, it is appropriate for offices to:
“With the aim of cooperating with taxpayers and not aggravating the administrative procedure, in the presence of innocent errors due, for example, to the complexity of calculating the amounts to be paid which, although exceeding the limits of minor non-compliance, do not conflict with the clear desire to resolve the dispute expressed.” promptly, before a denial order is issued, and calls on taxpayers to resolve the deficiencies discovered.”
In case An innocent mistake:
“The simple non-compliance regime is therefore considered applicable, but the Office can, by evaluating the specific individual case, in any case invite the taxpayer to settle the matter, in case of complexity in calculating the amounts owed.”
Benefits from premiums
the Benefits from premiumsfor amounts owed by taxpayers awaiting judgment, are Deductible from the total Due to facilitate the settlement of the dispute underArticle 1, Paragraph 196 of Law No. 1 197 of 2022 (Budget law to 2023).
For revenue, the above conclusions have been confirmed before Circular 1 April 2019, n. 6/e (See paragraph 5.2), which, in its comment on Article 6, paragraph 9, of Legislative Decree No. Law No. 119 of 2018, which is very similar to the aforementioned Paragraph 196 of Article 1 of the 2023 Budget Law, clarified that the so-called. “The net amount”is calculated net of:
“A) The amounts paid before submitting the settlement request are temporary collections until the appeal deadline expires or the judgment is awaited.
All amounts due to the Revenue paid, in particular, on a provisional basis, can be deducted against taxes, administrative penalties and interest, provided that they are still disputed in the dispute to be settled.
It is believed that the deductible amounts also include the benefits of postponing the payment of registered or entrusted amounts. In short, all disputed amounts due to the Revenue, which have already been paid in implementation of the contested law, must be deducted. Amounts due to the collection agent (amounts, costs of enforcement proceedings, notification costs, etc. (…)) are excluded.
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