Simplified procedure in relation to pending tax litigations

Decree-Law 50/2017 has introduced into the Italian legal system a simplified procedure in relation to pending tax litigations, in which the Italian Revenue Agency acts as defendant.

This procedure can be applied at all levels of appeal providing that taxpayer appeared before a judge within 31^stDecember 2016.

Taxpayer, that has applied to the simplified procedure to settlement the roles entrusted to the Recovery agent, will have to pay all the amounts recognized in tax assessment report and interests for delayed registration of the claim. The debtor will may write off administrative-tax fines and default interest.

The taxpayer has to submit the application within 30^thSeptember 2017 for each litigation without paying stamp duty.

The payment might be single or deferred with a maximum of three instalments     on condition that the amount due  does not exceed € 2.000. Such payments will be made as follows:

• the payment of the entire amount due or the first instalment (40% of the total) within 30^thSeptember 2017;
• the second instalment (40% of the total) within 30^thNovember 2017;
• the third instalment (20% of the total) within 30^thJune 2018.

The procedure takes place with the payment of the entire amount due or the first instalment. Whereas, if no amounts are due by submitting the application.

For any further information please contact our Firm.