Fiscal Decree 2019: highlights
The Legislative Decree n. 119 called “Urgent measures in fiscal and financial” was published in Official Gazette no. 247 of 23 October 2018 and has been in force since 24 October 2018.
The Decree contains legal measures for the so called “pacificazione fiscale” and tax simplification. In details some provisions are:
– settlement of the audit reports and tax assessments issued by the Tax authority;
– settlement of notice of payment issued by the Tax collector (for the for tax debts until December 31, 2017);
– remission of tax debts up to 1.000,00 euro of Tax collector from fiscal year 2000 to fiscal year 2010;
– settlement of tax debts for ASD association;
– special integrative tax return.
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