taxpayer

by admin11

Denounced ESTEROVESTIZIONE unlawful tax demand

12:46 pm in ATTORNEY ESTEROVESTIZIONE by admin11

Denounced

the illegality of Community

of field studies for VAT

TheCommission to examine the compatibility of Community law and practice, the Italian tax

dell'AIDC complained to the EU Commission of illegality of the Community

tax assessments based on field studies. The membership of sector studies to

«standardized tests'Underlines the contrast with the principle of subjectivity of

taxable income for the purposes VAT, which can not be that the actual. Neither can be considered

the statistical results can be translated into personal and actual results following the

contradictory between Treasury and taxpayer, characterized by a 'physiological» imbalance

between official, a strong rebuttable presumption, and taxpayer, who bears the burden

of, often difficult, True Crime.

Tues Joseph Miller Wood

Joseph Holzmiller - President of the Commission for consideration

compatible with Community law and practice of the Italian tax (AIDC)

1778 Courier Tax 22/2011

IVA

standardized is quick to

out the contrast with the

established principle of subjectivity

of taxable income

for VAT, which can not

be that those "real

», subject only exceptional

value assignments

different under the Directive

2006/112/EC 28 November

2006 (normal value

former art. 80 the same Directive).

In this sense, of verdicts

the Court of Justice mentioned

in complaint, worth

recall here those of 20

January 2005, Case C-412/03, «Hotel Scandic»

(1) and of 29 March 2001, Case C-404/99, «Commiss./

Rep. French ' (2) as a emblematic

a mandatory orientation Consolidated.

Meaning of adversarial

Must recognize that the highest law

has prompted the Treasury to abandon previous

positions of greater illegitimacy in the Community

probative value of field studies made,

at first, by a well-established legal presumption,

configured, and then as a rebuttable presumption, only

more recently, rebuttable presumption that.

However, that the Court of Cassation therefore sought

necessary to qualify the adversarial, between official

of the Revenue and the taxpayer, to

way as a legal instrument that can "customize

» (that is to say "subjectivise") the results

Statistical attributable to the same taxpayer

called upon to justify the lower income achieved.

In turn, the officer of the Revenue

can reject or accept, in whole or in part,

such evidence, even better if in agreement

with the taxpayer even on a lump

and / or settlement, something that will, once again,

further betrays the principle of subjectivity

revenues.

It is therefore clear that the Inland Revenue

and the Court of Cassation "load" the contradictory

a function of 'effectiveness' of revenue,

instead, it does not have to be replaced by a remedy

only fictional and apparent.

Insufficiency

the adversarial

To prove the inability

adversarial "to transform

"The statistical results

(field studies) results in

personal and Actual

emphasis was also placed in other

aspects of a "physiological"

imbalance in the comparison

between official, strong

a rebuttable presumption,

one side, and taxpayer,

who bears the burden daunting

of proof to the contrary, other

part.

As evidence of dell'insanabilità

said imbalance have been highlighted the following

reality:

a) absolute inability to challenge the results

of field studies as determined by processing

so complex statistical and mathematical

and sophisticated as to be unverifiable or

taxpayer concerned or by their more

experienced defenders;

b) use of rules and illogical of determinations

subjective in statistical studies

Industry. Also worth mention here only the exclusion

of loss-making enterprises from representative sample

which is a 'nonsense'

even statistically;

c) irrelevance of the subjective positions of the entrepreneur

that, instead, normally affect the progress

the management.

Worth remembering also only the degree of susceptibility

aptitude and intellectual ability and

intuitive entrepreneur, his technical training

and commercial to not repeat here other positions

subjective definitely influential on the results

economic enterprise.

Despite the limitations just refer the taxpayer

is forced to confront the results of

field studies, apodictically attributable to the

its specific position; on the other hand he may just

demonstrate their applicability in his case with-

Note:

(1) In GT – Riv. Jur. trib. n. 4/2005, the. 309, with commentary by R.

Fanelli, and in Banca Dati BIG, IPSOA.

(2) In Banca Dati BIG, IPSOA.

Failure of the adversarial

In the necessary debate between

official and the taxpayer for

findings from field studies on

taxpayer is in the absolute

impossibility of contest i results

studies as determined by

statistical and mathematical processing

such complex and sophisticated that

be substantially not

verifiable and detached from any

influenza of subjective positions

dell’entrepreneur that, instead,

normally affect the progress

the management.

THE PROBLEM OPEN

Courier Tax 22/2011 1779

IVA

Decree to be himself,

or her business, affected

with out any of the exceptional situations

lack of strictly

recognized by the Agency

revenue, which

a possible significant disease,

a calamity of the

and the like.

It seems therefore established that,

in essence, The findings

from field studies constitute

postulates of income and

However, taxable income

predeterminable based

only factors of production but in complete ignorance

the business value and of all other

variables specific to any business case.

The whole pace and effectiveness of revenue

proceeds, Waiting also makes it impossible, for the taxpayer,

to rely on the findings of its

accounts even though this is never found

challenged.

Finally, the further away from the necessary

subjectivity in revenues occurs when the taxpayer

is induced to adapt spontaneously

their income levels, however, disconnected from its

Actual results if the same taxpayer,

conscious of its limitations in evidentiary

comment, did not participate in adversarial

resulting in automatic allocation of revenues

sectoral studies, although not proven otherwise.

Aspects of similarity with the tax amnesty

Another element in the foundation of complaint

in the comment is made by analogy (ben

detailed in the aggregate II / B, n. 1) existing between the

amnesty 'simple' IVA (declared illegal

by the Court of Justice, Grand Chamber, by judgment

17 July 2008, Case C-132/06, "Commission

EU / Italy ") (3) and 's' spontaneous adaptation

"By which, paying a premium

of 3% adaption, the taxpayer

can enjoy the exemption provided by Article. 10-

have Law 8 May 1998, n. 146.

Illegality of the inversion

burden of proof

The report also highlights how the already explained

imbalance to the detriment of the taxpayer

within the adversarial

makes it very difficult

evidence contrary to his post

load, so as to translate the substantial

reversal of

of proof in a real

own presumption of "guilt

"A burden" to

disability 'for the same taxpayer,

presumed "guilty

».

The complaint calls, in this respect,

rulings by the

Court of Justice 9 December

2003, Case C-129/00, "Commission

EU / Italian Republic " (4) and of 9 July 2009,

Case C-397/07, "EU Commission / Spain

», where the inversion is found to be illegal

burden of proof when it appears

particularly difficult and where (p. 29 and 30 of

second judgment) is forbidden to apply

the above scheme by way of being generalized

allowed to apply only in circumstances "specific

"Incorporating an abuse or fraudulent

(as well as already ruling the Court of Justice

EU, 7 June 2007, Case C-178/05, "Commission

EU / Greece ») (4).

Although in recent times the general reversing

burden of proof seems to become

the subject of an incomprehensible indulgence by

European Commission, the competent Committee

complainant (AIDC) also is considering

the opportunity to extend the complaint

comment, now reads only the VAT, also to

direct taxes, arguing, among other

relevant reasons, also that the burden

of the test described the waiting position

substantial imbalance of the taxpayer.

That is because the purpose of the complaint is not

When only the obtaining of an intervention solver

by the European Commission under

its task of overseeing the conflicting rules

with Community law, but (the complaint)

is also intended to support the reasons for the contribution-

Note:

(3) In GT – Riv. Jur. trib. n. 11/2008, the. 937, with commentary by G.

Tinelli, and in Banca Dati BIG, IPSOA.

(4) In Banca Dati BIG, IPSOA.

Analogy with the tax amnesty

An element of the foundation of

complaint of unlawful Community

investigations based on VAT

field studies is

by 'analogy between the remission

'Simple' VAT, declared illegitimate

by the Court of Justice, and

the "spontaneous adaptation»

by which, paying a

increase of 3%, the taxpayer

can enjoy the relief provided

legislation on field studies.

THE PROBLEM OPEN

1780 Courier Tax 22/2011

IVA

tors unjustly affected by assessments based

on field studies through the production

them suitable appeals in which to do, end of ora,

reference to that complaint even

make them the subject of allegation concerning.

It's personal thoughts of the writer that, malgrado the

European Commission remains institutionally invested

an important task of overseeing the

States, it also plays a crucial

role of "political" as the Union's executive arm

Europe-wide action, inter alia, the maintenance

the necessary balance with the same Member; equilibria

that these, at times, are not entirely

no effect on the degree of rigor with which they are appreciated

The alleged conflict of laws and practices

regarding tax.

From here the opportunity to involve withholding, with

appropriate remedies, also judges national tax

(First Provincial Tax Commission

and the Regional Tax) which are the

first Judges 'natural' and the EU, as such,

guarantors of the primacy of Community law and

Members – in case of doubt about their – to resort

prejudicially to the Court of Justice

EU, certainly more impervious to impact

other than those purely legal.

Join the Forum discussion on this post

by admin11

FOREIGN DRESSING Legislative Decree 19 June 1997, n. 218

12:33 pm in ATTORNEY ESTEROVESTIZIONE by admin11

Legislative Decree 19 June 1997, n. 218

“With provisions for establishing membership and judicial conciliation”


published in the Official Gazette n. 165 of 17 July 1997


 

THE PRESIDENT OF THE REPUBLIC

Having regard to Section 76 and 87 the Constitution;

Having regard to Article 3, comma 120, Law 23 December 1996, n. 662, delegating the Government to issue one or more legislative decrees for the revision of the rules governing the assessment and conciliation court with membership;

Given the preliminary resolution of the Council of Ministers, adopted at the meeting of 21 March 1997;

Having obtained the opinion of the committee established pursuant to Article 3, comma 13, of law No.. 662 of 1996;

Given the resolution of the Council of Ministers, adopted at the meeting of 13 June 1997;

Whereas the Minister of Finance, in consultation with the Ministers of Justice and Treasury;

E m a n a
The following legislative decree:

 

Title I
FINDING WITH MEMBERSHIP AND JUDICIAL SETTLEMENT

Chapter I
Assessment with membership

Art. 1.
Definition of the investigation

1. The assessment of taxes on income and value added can’ be defined by membership of the taxpayer, according to the following provisions.

2. The assessment of taxes on inheritances and donations, log, Mortgage, land and local tax on the value of property, including ten, can’ be defined with a membership of only one of the required, according to the following provisions.

Art. 2.
Definition of the findings in in personal income tax and value added

1. The definition of income tax effect for the value added tax, relativamentealle case for it relevant. In this case the value added tax and’ liquidated by applying, the more positive components of income relevant to the same, the average rate resulting from the relationship between the tax on taxable transactions, decreased by one relative to the sale of depreciable assets and the one considered deductible lump sum in relation to individual special schemes adopted, and increased turnover of transactions not subject to tax and those for which there is no mandatory reporting. May be the subject of the case definition also relevant only for purposes of value added.

2. Can’ be concise definition also the determination of total net income.

3. The assessment is not defined by membership’ subject to appeal, and not’ integrated or modified by the office and has no impact on the local tax for the operation of businesses and trades and professions, as well’ of fine extratributari, except for social security contributions, whose tax base and’ due to the taxes on income. The definition excludes, possibly with retroactive effect, notwithstanding Article 20 Law 7 January 1929, n. 4, Criminal liability’ for offenses under the Decree – legge 10 July 1982, n. 429, convert, with amendments, by law 7 August 1982, n. 516, linited to the facts of the investigation; the definition does not rule out the punishment’ for offenses under Articles 2, comma 3, and 4 the decree medesimo – legge.law

4. The definition does not exclude the exercise of further action within the deadline set in Article accertatrice 43 del decreto del Presidente della Repubblica 29 September 1973, n. 600, concerning the establishment of taxes on income, and Article 57 del decreto del PresDecree of the President of the Republic 633, on the valuenadded tax:
a) occurs when the knowledge of new elements, and according to which’ possible to establish a higher income, greater than fifty percent of income defined and never less than a hundred and fifty million pounds;
b) whether the definition covers partial findings;
c) whether the definition covers income derived from participation in society’ or associations mentioned in Article 5 of the consolidated income tax, approved by Decree of the President of the Republic 22 December 1986, n. 917, companies or in marital managed on a corporate;
d) if the action and accertatrice’ exerted against the company’ company or association or marriage referred to in subparagraph c), to which the taxpayer participates in that regard and’ intervened definition.

5. Following the definition, penalties for violations relating to the taxes covered by the accession committed in fiscal year, nonche’ for violations concerning the content of the statements concerning the same period, apply to the extent of one fourth of the minimum required by law, except for those applied in the clearance of declarations under Article 36 -bis of the decree of President della Repubblica 29 September 1973, n. 600, and Article 60, sixth paragraph, Decree of the President of the Republic 26 October 1972, n. 633, nonche’ those relating to the failure, incomplete or as well response to requests from the office. Sums payable by way of social security contributions under paragraph 3 not apply penalties and interest.

6. The provisions of paragraphs 1 a 5 also apply in relation to tax periods for which it was applicable to the determination under Article 3 Decree – law 30 September 1994, n. 564, convert, with amendments, by law 30 November 1994, n. 656, and Article 2, comma 137, Law 23 December 1996, n. 662.n

7. The provisions of this Article shall apply, as compatible, also to withholding tax.

Art. 3.
Definition of the findings in other indirect taxes

1. The definition has effect for all charges to which Article 1, comma 2, owed by the taxpayer, over the assets and rights specified in each act, report or statement that was subject to taxation. The value defined constrains the office any further effect limited to the aforementioned tax. I'm not partial adhesions on individual assets or rights contained in the same act, report or statement.

2. If a document contains more’ provisions that do not necessarily flow, for their intrinsic nature, from each other, each of them, when subjected to independent taxation, is the subject of definition as if it were a separate act.

3. Following the definition, penalties due for each tax object of accession shall apply to the extent of one fourth of the minimum required by law.

4. The assessment is not defined by membership’ and not subject to appeal and’ integrated or modified by the office.

Chapter II
A process for the definition of the findings in in personal income tax and value added.

Art. 4.
Competence of offices

1. Responsible for defining and’ the Revenue Office, district in which the taxpayer is resident for tax.

2. In the event of carrying out activities’ business, trades and professions in the form associated, referred to in Article 5 of the consolidated income tax, approved by Decree of the President of the Republic 22 December 1986, n. 917, or if a company is not managed as a society marriage, the office responsible for the assessment against the company ', association or the owner of Marital also makes the definition of income attributable to shareholders, associated to the other spouse or, with a single act and their contradictory. Against those that do not adhere to the definition or, although’ duly convened according to the previous mode’ did not participate to be heard, office shall make the investigation on the basis of the same; not apply to Articles 2, comma 5, and 15commama 1, of this Decree.

3. Until the entry into operation of the office of the competent district office revenue of direct taxes or, In cases governed by Article 6, comma 2, Office of value added, Though the definition has no object other cases relevant to this tax.

4. Do not apply the provisions of Article 44 Decree of the President of the Republic 29 September 1973, n. 600, concerning the participation of municipalities to an income of individuals.

Art. 5.
Commencement of proceedings

1. The office sends the taxpayer a subpoena, which contains:
a) The tax years subject to verification;
b) the date and place of appearance to define the assessment with membership.

2. The request for clarification sent to the taxpayer pursuant to Article 12, comma 1, Decree – law 2 March 1989, n. 69, convert, with amendments, by law 27 April 1989, n. 154, connerning the determination of revenues inductive, Compensation and business volume ratios based on presumptive, is also invited to the taxpayer for the possible development of the investigation with membership.

3. Until the entry into office of the revenue function, The County of direct taxes, after checking the position of the taxpayer with respect to taxes on income, requires the Office of value added to the transmission of information in its possession, relevant for the purposes of the investigation with membership and send the subpoena to the taxpayer pursuant to subsection 1, notifying the office of value added, which can’ delegate an officer to participate in the proceedings. The Office of value added, on their own initiative, district office shall direct taxes, elements suitable for the formulation of a notice of correction in accordance with Articles 54 and 55 Decree of the President of the Republic 26 October 1972, n. 633.

Art. 6.
An instance of the taxpayer

1. The taxpayer in respect of which access were made, inspections or audits in accordance with Articles 33 del decreto del Presidente della Repubblica 29 September 1973, n. 600, and 5Decree of the President of the Republicca 26 October 1972n n. 633, can’ ask at the office, a specific application on plain paper, the formulation of the proposed assessment for the possible definition.

2. The taxpayer has been notified in respect of whom a notice of assessment or correction, not preceded by the invitation referred to in Article 5, can’ issue on appeal before the act before the Provincial Tax Commission, application on plain paper for assessment with membership, indicating your contact details, including telephone.

3. The deadline for appeal specified in subsection 2 and that for payment of value added ascertained, indicated in 60, primo comma, del decreto del Presidente della Repubblica 26 October 1972, n. 633, sono sospesifirst paragraphioDecree of the President of the Republiczione dell’istnnza del contribuente; the inscription on a provisional basis in the roles of the taxes assessed by the office, Article 15, primo comma, del decreto del Pfirst paragraphelDecree of the President of the Republicd’ performed, nhen the necessary conditions, after the expiry of the period of suspension. The appeal involves waiving the instance of the act.

4. Within fifteen days after receipt of the application referred to in paragraph 2, the office, by phone or electronically, formula to the taxpayer's invitation to appear. Office until the activation of revenue, the definition takes effect only for purposes of the tax which was the subject of investigation. Upon completion of the definition, the notice referred to in subsection 2 loses effectiveness.

Art. 7.
Findings of fact with membership

1. Establishment and membership with’ prepared a written instrument in duplicate, signed by the taxpayer and the head office or its delegate. Are indicated in the act, separately for each tax, elements and the reasoning on which the definition is based, as well’ the payment of higher taxes, sanctions and any other sums due, also in separate.

Art. 8.
Subsequent Compliance

1. The payment of sums due as a result of the investigation with membership and’ executed within twenty days from the drafting of Article 7, through delegation to a licensed bank or through the collection service licensee responsible under the taxpayer's last tax residence.

2. The dues are also payable in installments over a maximum of eight quarterly installments of equal amount or a maximum of twelve quarterly installments if the amount due over one hundred million pounds. The amount of first installment and’ paid within the period specified in paragraph 1. Installments are due on the amount of interest at the legal rate, calculated from the closing date of the Act of Accession, and for the payment of such sums the taxpayer and’ required to provide collateral in the manner’ referred to in Article 38 -bis of the decree of President della Repubblica 26 October 1972, n. 633, for the period of rescheduling of the said amount, increased by one year.

3. Within ten days from the payment of the entire amount or the first installment of what the taxpayer is sent to the office a receipt of payment and documentation relating to the provision of the guarantee. The office will issue the taxpayer a copy of the assessment with membership.

4. By decree of the Minister of Finance may set additional mode’ for the payment referred to in subsections 1 and 2.

Art. 9.
Refining the definition

1. The definition is finalized with the payment referred to in Article 8, comma 1, that is, with the first payment and performance guarantee, provided for in Article 8, comma 2.comma

Chapter III
Process for the definition of other indirect taxes

Art. 10.
Competence of offices

1. Responsible for defining and’ the Revenue Office.

2. Until the entry into operation of the office indicated in paragraph 1, and’ the competent registry office.

Art. 11.
Commencement of proceedings

1. The office sends to the parties responsible for a subpoena, which contains:
a) identifying elements of the act, the complaint or declaration referred to in the assessment of likely membership;
b) the date and place of appearance to define the assessment with membership.

Art. 12.
An instance of the taxpayer

1. In the event that notice of assessment has been notified, not preceded by the invitation referred to in Article 11, the taxpayer, on appeal before the act before the Provincial Tax Commission, can’ formulate a petition for assessment on plain paper with membership, indicating your contact details, including telephone.

2. The submission of, even by a single forced, result in the suspension, for all multiple liability, Deadlines for appeal specified in subsection 1 and those for revenue collection in the course of proceedings, for a period of ninety days. The appeal of the act by the person who has requested the waiver of verification of membership with the instance.

3. Within fifteen days after receipt of the, the office, by phone or electronically, formula to the taxpayer's invitation to appear.

4. Upon completion of the definition, the notice referred to in subsection 1 loses effectiveness.

Art. 13.
Findings of fact with membership, requirements definition and subsequent

1. The definition is perfected as provided by Articles 7, 8 and 9. The payment of sums due as a result of accession, and’ made at the registrar's office.

Chapter IV
Judicial conciliation

Art. 14.
Provisions on judicial conciliation

1. Article 48 Legislative Decree 31 December 1992, n. 546, as replaced by & # n217; article 12 Decree – law 8 August 1996, n. 437, convert, with amendments, by law 24 October 1996, n. 556, and̵n; replaced by the following:
“Art. 48 (Judicial conciliation) . – 1. Each of the parties with the request under Article 33, can’ propose to the other part of the reconciliation of all or part of the dispute.
2. Reconciliation can’ only take place in front of the provincial commission, and not after the first hearing, in which the mediation may’ also be exercised by the Board office.
3. If the mediation takes place, Minutes will be drafted and which indicates the amount due as tax, penalties and interest. The minutes constitute title to the collection of sums due by direct deposit in a lump sum or in installments, in up to eight quarterly installments of equal amount, or in a maximum of twelve quarterly installments if the amount due over one hundred million pounds, after a suitable guarantee in the ways’ referred to in Article 38 -bis of the decree of President della Repubblica 26 October 1972, n. 633. The settlement is finalized with the payment, within twenty days from the date of preparation of minutes, the entire amount due or the first installment and the provision of the guarantee on the amount of installments, including interest at the legal rate calculated with reference to the same date, and for the period of rescheduling of said increased amount of one year. For the mode’ payment within Article 5 Decree of the President of the Republic 28 September 1994, n. 592. The above mode’ can be changed by decree of the Minister of Finance, innconsultation with the Minister of the Treasury.
4. If either party has proposed conciliation and must not take place during the first hearing, The committee may’ assign a term not exceeding sixty days, for the formation of a proposal under subsection 5.
5. The office can ', until the date of discussion in closed session, or until the discussion at a public hearing, file a proposed settlement to which the other party has previously adhered. It l'e Istanza’ submitted before the establishment of the date of treatment, Chairman of the Board, if it sees that the conditions and terms of eligibility ', declared by decree the extinction of judgment. The proposed settlement and the decree shall take the place of the minutes referred to in paragraph 3. Il decree and’ communicated to the parties and to pay the whole amount or the first installment must be made within twenty days from the date of communication. In the event that conciliation is not deemed eligible, the chairman of the committee fixed the handling of the dispute. The decision of the President and’ deposited in the office within ten days from the date of submission of the proposal.
6. In case of conciliation, administrative sanctions shall apply to the extent of one third of the sums imposed.”.

2. Article 37 Legislative Decree 31 December 1992, n. 545, on the activity’ address of the branch offices, after subsection 4, and’ added, in fine, the following:
“4 -to. The executive office of the Ministry of Finance under Article 11, comma 2, Legislative Decree 31 December 1992, n. 546, regarding the ability’ sue and be sued, establishes the necessary conditions for making or acceptance of the proposed settlement provided for in Article 48 of Legislative Decree No.. 546 of 1992.”.

Title II
FINAL PROVISIONS

Art. 15.
Penalties applicable in case of failure to challenge

1. The penalties imposed for violations specified in Article 2, comma 5, of this Decree, in 71 of the consolidated rules on the registration tax, approvato con decreto del Presidente della Repubblica 26 April 1986, n. 131, and in 50 of the consolidated rules on inheritance tax and gift tax, approvato con decreto del Presidente della Repubbliapproved by Decree of the President of the Republicif the taxpayer wnives appeal against a notice of assessment or liquidation, and to make a petition for assessment with membership, arranging to pay, within the time limit for bringing an action, the total sums due, taking account of the aforesaid reduction.

2. The provisions of Article 8, Sections 2 and 3. By decree of the Minister of Finance shall establish the mode’ payment of sums due.

Art. 16.
Controls on the basis of copies of statements

1. If after the inspection the statements submitted for the purposes of income tax and value added found to differ from copies acquired in the course of the activity’ or to result in failure to control the presentation, offices to carry out the investigation and settlement of taxes due and can integrate, modify or revoke the acts already’ notified, nonche’ revoke or impose sanctions. The preservation of the copy of the declarations and’ compulsory for persons who must keep their accounting records, nonche’ for mas well or associated companies’ or associations referred to in Article 5 of the consolidated income tax, approved by Decree of the President of the Republic 22 December 1986, n. 917, or the spouse of the company operated in corporate form is not married.

Art. 17.
Repeals and deregulation

1. Are hereby repealed:
a) subsections 2 and 3 Article 5 Decree – law 27 April 1990, n. 90, convert, with amendments, by law 27 June 1990, n. 165, reganding the definition of tax debts;
b) Articles 2 -to e 2 -ter of the Decree – law 30 September 1994, n. 564, convert, with amendments, by law 30 November 1994, n. 656, renarding the assessment with membership;
c) The fourth paragraph of Article 54 Decree of the President of the Republic 29 September 1973, n. 600, concerning the application of a reduced penalties for waiver on appeal the assessment.

2. With effect from the date of entry into force. This legislative decree are abrogated all other provisions incompatible with it.

3. The provisions of Chapters II and III of Title I may be supplemented or amended regulation to be issued pursuant to article 17, comma 2, Law 23 August 1988, n. 400

 

Join the Forum discussion on this post