which

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Agency revenue bills must show absence

8:30 pm in ADVOCATE OF REVENUE AGENCY, ATTORNEY ESTEROVESTIZIONE, TAX LAWYER, INTRO by admin11

Office shall be responsible to prove the nonexistence of trade invoiced

But when the expense is not regularly documented by bill, the taxpayer is required to prove that, compared to more established revenue, costs were incurred relating to the activities carried

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By judgment No.. 18710 of 23/9/2005, The Supreme Court has ruled that in cases where the Office considers that the invoices are accounted for by a non-existent transactions, not for the taxpayer to prove the opposite, that is the reality of transactions billed, but to demonstrate to the tax that they have never been put in place.

The Regional Tax Commission of Palermo had legitimized the tax recovery arising from a notice of assessment with which they were disowned, inter alia, certain costs related to operations deemed non-existent.
Particularly, the finance office had argued, reasons connected with “by reference into” Minutes of a Guardia di Finanza, that the corporate structure was not suitable for the implementation of the work described in the invoices exhibited by the taxpayer.
The appeals judges, considered that the party had failed to file a technical report describing the industrial plant, which had also announced its plans to, and had not provided any evidence regarding the actual performance of the invoiced, had held that the tax could be entitled to recover loss of production of evidence to the contrary.

The Supreme Court has ruled that instead, being itself the invoice suitable instrument, pursuant to Article 21 of Dpr 26 October 1972 n. 633, to document a cost to the enterprise, “in the case of bills that the Administration considers its operations to non-existent, not for the taxpayer to prove that the operation is effective, but it is up to the Administration, argues that the falsity of the document and, then the existence of a greater tax, prove that the commercial operation, to an invoice, in fact has never been put in place“(1).

The judgment under review presents some interesting, because, if in relation to the concrete case of invoices for nonexistent transactions is reiterated that the burden of proof is borne by the tax offices, it also confirms that in principle it is the taxpayer who, if he wants to challenge the elements and situations taken to basic income adjustments, must prove the groundlessness of the same, or “support the existence of circumstances or modifying the same estintive“.
Consequently, it follows that, If the taxpayer wants to enforce the provisions of Article 109, fourth paragraph, of Tuir(2), admits that the deductibility of certain items resulting from the negative components and precise, must be able to document the existence of a higher cost than declared and / or office considered when determining the business income.

Basically, if the cost that a company wants to bring down the income is documented by an invoice dated, numbered and provided with the information required by that article 21 of Dpr 633/1972, The office is evaluating whether the elements of the tax law for the purposes of the deductibility of the cost (and possible tax deductibility), which jurisdiction, the inherent, the adequacy, but to question the effectiveness of the commercial operation to which the invoice relates, must provide evidence that the provision of services and / or disposal of assets have never been put in place. Instead, if spending is not regularly documented by bill, that can not be the same taxpayer to show that, compared to higher revenues from the office established, costs were incurred due to such year and related activities pursued.

NOTE:
1) The judges of legitimacy have made explicit reference to those already raised in the judgment of Cass. 5 February 1997, n. 1092, where one defines “unexceptionable” the principle that “the burden of proving the negative components of income burden on the taxpayer shows them as deductions“. Principle, however, it is considered that is not applicable in this case, deemed non-existent because the task is documented by the same invoice.

2) “The costs and expenses specifically related revenues and other income, that although not resulting expensed in its taxable income, are allowed as deductions if and to the extent that certain elements are accurate and” (Article 109, comma 4, last period, of Dpr 917/86, as amended by Decree 344/2003).

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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

 

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ESTEROVESTIZIONE ASSESSMENT WITH ADHESION

11:13 at the in ADVOCATE OF REVENUE AGENCY, ATTORNEY ESTEROVESTIZIONE by admin11

ESTEROVESTIZIONE ASSESSMENT WITH ADHESION

ESTEROVESTIZIONE: You must demonstrate that the administration of your business is run by foreign’ abroad and the OBJECT of your business that customers are not foreign to most of the Italian 50% of the total turnover. For example, if sell in 5 countries including the’ Italy The Italian share must not exceed any other state.

When they want to perform a control proceed in this way.

I came by the store where I had requested the Italian VAT identification in order to have a warehouse Italian name of my business and why I requested the foreign VAT refund believing (thanks to my accountant!) that my position was lawful !!!

However, come and make you questions to determine if the’administration the company is effectively managed in the country in which you opened the company. Of course you have to answer that manage everything from foreign country.

It’ clear that if you opened another country you have to prove you do not have offices in Italy and manage everything from the foreign country, the only way to be safe to 100% AIRE is having affiliation to be resident in the country that is the foreign company. Other tests may be to have tickets, invoices of the foreign country and keep the receipts of tolls.

Once this is done you ask for the audit documents, foreign. Here you games all because if you have Italian customers to superioriori 50% other countries you sell, of all those clients,i ask you (even if it is illegitimate) l'iva Italian.

It’ At this point you need to consult a good lawyer who has already addressed the issue and decide whether it is better for you to hand over documents or not. Why?

I trust I handed in all the accounting documents of the company abroad. For a tax period, having had many Italian clients I was charged VAT return (I've never inscassata!!!)by 97.000 In excess of € 50.000 Euro and makes me even then shoot the penalty to be 6 months to two years.

Perhaps the solution is not to present the documents and go into battle immediately as a country of the European Community can not ask a company to another country in an arbitrary accounting records but at most make a report in the foreign country of .

The Italian association of chartered accountants AIDC has already written a letter to the European commission on the illegitimacy of the provedimento esterovestizione and VAT refund.

For those who want to know more:

http://milano.aidc.pro/public/JH%20Corriere%20Tributario_47.pdf

http://www.ilsole24ore.com/art/norme-e-tributi/2011-11-08/fissata-linea-confine-rispettare-215349.shtml?uuid=AaMIrvJE

When you are accused of esterovestizione there are still two main roads:

1) To accede by 60 days to PVC or proceedings report on findings with reduction of penalties 1/6 but fully accepting the amounts reported.

2) To make when it comes within the NOTIFICATION ACCERTAMEMTO 60 the day ASSESSMENT WITH MEMBERSHIP with reduction of penalties 1/3 and where I will try the following actions.

a)To note that the VAT amounts required are illegitimate because it is illegal to request no VAT charged to a foreign company of the European Community because this goes against the agreements of the European Community and peche your customers , it is as if the Italian government wanted to cash it twice. I enclose the link that will print and present:

http://milano.aidc.pro/public/JH%20Corriere%20Tributario_47.pdf

b) As some bills could not be made in the accounts of the foreign company I have tried all the expenses instead to return to their calculation as Italian accounting, a loan contract for the Italian warehouse and all expenses Extra also on the advice of a good accountant.

In my experience if the’ esterovestizione being remedied immediately saw the VAT IRES and the only card to play is that of the point 2 or the ASSESSMENT WITH MEMBERSHIP where you can try not to get charged VAT and lowering the amounts on which it is calculated that the IRES income tax. At this stage the tax office decides whether to accept the proposals of the taxpayer or risk going before the Tax Commission.

I was told that usually a reduction from 1/3 to a maximum of 1/2 the amounts requested,through appropriate documentation (expenses or bills Italian foreign attributable to foreign company), is usually accepted. The reason is that the Inland Revenue accepts rather than go to trial before a jury or against tax, risk not pull up anything and completely ruin an entrepreneur who decided at that point not to pay anything and be ruined !!!

Io ho prceduto entered i 60 days from the minutes that I have written and done farmira sending a receipt by e l’ petition for assessment that found at this link:

instance accertemento with membership

Take a letter for each year charged with the attached copy of the assessment.

At this point they 90 days to call you, to me they called me after two weeks! Since you sent the application must be ready with the documents to be submitted to be those listed above: unlawful added tax invoices and. Try to produce material especially foreign, ask a trusted accountant.

It’ likely to scontino the invoices attached in most but not the vat. That we must try to discount it before the Tax Commission where the burden of proof is reversed and the IRS have to prove that your customers have not paid VAT. I attach a document from which to draw the law that says that the 2008 and 2009 is the one who keeps track of the invoice having to pay VAT to the Italian state.

How do you record a purchase invoice VAT Reg

The 20 I have a meeting in April, to bring the documents, I let you know how it goes.

Do not let it spoil, react, tell us that we are criminals because they do not pay their taxes that are too! I am with you whoever you are, if I can help I will gladly. Write down your questions and I will try to answer.

 

What happens after?: Mediation Tax

The office procedure
The rule is that elapsed 90 days of receiving the, without having been notified of the acceptance or completion of the mediation, the complaint has the effect of the action.
The Inland Revenue may activate and communicate the refusal to the taxpayer in the event that there are grounds for setting aside the act or to conclude the mediation.
The handling of the request for mediation is carried out by “appropriate structures and different autonomous from those who care for the investigation of the acts reclamabili”, pursuant to paragraph 5 Article 17-to, identified by Circular No.. 9/2012 Legal Offices of Provincial Directorates and regional.
The mediation agreement is signed by the Director or by a provincial or regional delegate.

The notification of the proceedings of the mediation process
The measure of acceptance or denial of the request for mediation tax may be served as any act tax, pursuant to Article 60 DPR n. 600/1973, or communicated more quickly via certified mail (Pec).
Acts involved in the mediation process relate to the administrative, prior to the tax process, here is the reason for their possible notification by Pec.
Has yet to be started, in fact, the tax process electronic. From the date of entry into force of Decree-law n. 98/2011 (6 July 2011), in the event that the initiation of an appeal to the Provincial Tax Commission, the address of the defendant and Pec party must be obligatorily indicated (goods 16, comma 1-to, e 18, comma 2, b), the Dlgs n. 546/1992) e, if thand defendant fails to comply with this requirement, the unified contribution will be increased by half. However, only after the enactment of the regulation referred to in Article 39, comma 8, d), comma. 98/2011, you can notify Pec through the acts of the tax process, including the use and application of mediation, that could become recourse in case of unsuccessful outcome of this same.
Circular No. 9/E, 19 March stated that the decision of acceptance or denial of the instance can be communicated using the contact e-mail or fax indicated in the instant case of specific requirements for speed and quickness of the administrative procedure of mediation.

How to be notified by Pec
This is nothing new to be notified by Pec administrative acts. In general, is already provided for in Government Code (Legislative Decree n. 82/2005) e, by virtue of the combined provisions of Articles 6ande 48 the same Cad, can also be used for the mediation process.
Article 48, comma 2, of Cad provides that the transmission of electronic documents electronically, effected via Pec, equivalent, unless the law provides otherwise, notification by post.
Circular No. 9/2012 made it clear that, to get through Pec knowledge of accepting or rejecting the instance of mediation, is necessary to proceed in accordance with Article 6, comma 1, DAC. Particularly, you must specify the instance your e-mail certified, as indicated by the model annexed to Circular. 9/2012. In this way, the taxpayer gave its assent to the invitation to be heard, communications and notifications relating to the mediation process are sent via Pec.
This declaration is binding only on the registrant and the Agency, which, however, stated that use the Pec as the preferred means of communication the taxpayer acts issued following the administrative procedure of mediation.

What can be done to protect the taxpayer: the use
Against the refusal or the provision for partial acceptance is not possible to lodge an appeal, it is not challengeable acts, but the taxpayer is protected by the right to appear in court by filing the appeal.
If mediation tax has not been completed or has not been completed for non-payment of amounts due as a result of, the taxpayer may waive or appear in court to continue the litigation, making permanent the original notice of assessment.
Article 17-bis, comma 9, states that “Ninety days without having been notified of the acceptance of the claim or has been concluded without the mediation, the complaint has the effect of the action. The periods referred to in Articles 22 and 23 run from that date. If the Inland Revenue rejected the claim at an earlier date, the above limits shall run from receipt of the denial. In the event that part of the claim, said terms shall commence on the notification of the acceptance of partial“. From these dates shall be reckoned, therefore, the terms for the appearance in court of the applicant and the respondent. In practice, although instance and appeal are the same, it is good to consider that might follow two phases, the first administration and the second case, and that only the application lodged by the taxpayer at the secretariat of the Provincial Tax Commission, by 30 days from the dates mentioned above, produces the effects of the action.

The refusal counts as counter-office
The contents of the deny, in the event of a subsequent action brought by the taxpayer, is an act of counter-. In denial, the Agency shall set out a full and detailed reasons, of fact and law, forming the basis of the tax claim.
In the judgment may be established is examined for the proper discharge of the mediation process, also for the validation of expenditure.
The Agency, therefore, be very careful in assessing the reasons for the taxpayer not only to avoid litigation but also because within the act of denial must describe the activities carried out during the mediation process, is to ask the condemnation of the taxpayer to pay the amounts referred to in paragraph 10 Article 17-to, is to illustrate to the court the reasons on which it was decided to disregard the possible mediation proposal made by the taxpayer.
The ratio of the new institute is precisely to establish a dialogue with the taxpayer to reduce referrals to the judicial phase. Circular No. 9/2012 strengthens the new vision of the relationship between those who pay taxes and the tax, guided by the principle of good administration and the centrality of compulsory evaluation of the conduct of the parties, transfused in denial even in case of failure of the mediation.

 

 

Attached “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

 

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