The government is changing again: here's the new group. Deleted folders in 5 years

Collection, We Change: Goodbye to New Tax Bills in Five Years. The disappearance of Equitalia has not rebalanced the relationship between the state and taxpayers, so much so that in recent days many companies have received the final notice from the Tax Office to return non-repayable contributions under the Relaunch Decree of 2020 within 30 days and (in theory) They received it unjustly because they received other benefits. The new collection institute that the government has in mind eases penalties and rewrites the rules on tax bills, which are set to disappear within a few years, as promised by Deputy Economy Minister Maurizio Liu (pictured), even if the legislative decree, which was stamped yesterday, It deserves some thought and some changes in Parliament.

Starting next January 1, 2025, tax bills due from that date (not the previous) will continue for a maximum of five years and will then be cancelled. “Automatic release” was included in the text of the legislative decree, which the newspaper was able to review. At the end of these years, if the collection authority (revenue, municipalities, Ministry of Interior for fines related to the traffic law, etc.) is unable to collect these amounts, all enforcement procedures with the debt will be suspended. What will happen instead? There are three hypotheses: During the following two years, the person who had the files in his stomach could decide to manage on his own (and at his own risk) the compulsory collection of the released amounts. Or it can be rented to private parties through a public tender. Or, alternatively, reassign it to collect revenues, “but only if the creditor body has new evidence to collect the amounts,” explains one specialist. Anyone who has no assets or income and evades in a stubborn and unscrupulous manner goes unpunished; While “the law does not provide penalties for those responsible for non-collection even in the event of delays or errors” is the criticism of Romanian accountant Gianluca Timponi in Article VI paragraph 10. Instead “a taxpayer involved in sabotage who forgets some installments is immediately attacked.” Without any mitigating circumstances and he is punished,” concludes Timpone.

The ineffectiveness of the collection process has led to a warehouse full of credits worth 1.2 billion euros, of which only 6% is theoretically collectible, to the point that a committee will be established to try to recover what is possible. “The slowness that has been among the main factors in the loss of old and deteriorating tax credits – explains Milanese professional Francesco Zappia – such as companies that have declared bankruptcy without paying taxes, awaiting registration procedures and subsequent notification within the terms of the collection bonds.” In recent days, for example no Exclusively, one of the municipalities of the Milan region convinced the court to liquidate Rg 193/2024, a company that did not pay the IMU, without having any debts and despite paying the tax in installments, as indicated by lawyer Claudio DeFilippi, who will appeal to the newspaper.

“The reference to five years is in line with the substantive jurisprudence of legality compared to the statutory ten years (see Appeal No. 8.713 of 2022 and 1.692 of 2024 regarding IrBev, IRIS, IRAB and VAT “as there is no explicit provision in the law in the opposite sense”), stresses Zappia. , which denounces the need for the limit to be “in line with the mandatory measure of self-defense (Article 10-IV of the Taxpayer Statute) if the act is invalidated due to a personal error or calculations. The installment system also changes from 2031, for debts that Less than or equal to 120 thousand euros, the current 72 installments will rise to 120 monthly installments, with precise limits, only if the “temporary status of objective difficulty” is documented with ISEE.

There is also some shade. Today, the group can't foreclose on your first home (unless it's luxury). In theory, a private entity to which the volume was assigned could do so, since the draft does not appear to specify otherwise.

This is a repercussion that Parliament will have to face.