Meritocrazia Italy, the management of tax expenditures under the lens of legality

The automatic enhancement of the collection, under discussion in these days and which, with a compensatory mechanism, incorporates the debts in the tax credit or in the refunds to be recognized to the person concerned (before the tax authorities or a local authority recognize the relative credit tax or refund), “deserves to be analyzed under the lens of legality”. Thus Meritocrazia Italia in an article published on the association’s website. The discipline described by the six paragraphs of the new art. 28 ter of the Consolidated Law on collection (Presidential Decree no. 602 of 1973) has passed the stage of the technical investigation and is ready to be integrated into the budget law. “The aim is to rationalize the management of tax expenditures, with a further strong deterrent effect on the evasive phenomenon. By way of example – the article reads -, the taxpayer who has a credit of 500.00 euros, produced, for example, from a deduction recognized in 730, but which also has a debt of 200.00 euros for a tax bill or for not having paid a fine or a Tari installment to its municipality, would suffer a cut on the benefit and would receive 300.00 euros directly. The issue concerns all tax debts, but has a specific impact on taxes and tariffs not paid to local authorities, where the collection machine often jams “.” With the intersection of data between those requesting a refund or indicating a tax credit, the Revenue Agency, before issuing the liquidation deed to the substitute, checks with the public collection agent whether the taxpayer holder of the tax bonus has pending amounts for amounts registered in the role. aso positive, the same Agency sends the report to the Collection, which notifies the debtor a prior communication in which it explains that, after sixty days, the sums to be repaid will be offset against the debts that are pending at the date of the communication and indicated in the tax bills notified. “. The automatic compensation mechanism” poses a problem of no small importance. This is certified by the numbers of the technical report that accompanies the provision. At least 750,000 people a year would be included in the network of cross-checks, who would receive almost half a billion tax credits less precisely because they hold other debts “, underlines the association. May the measure be transversal and in favor of all the credit institutions also testify to the distribution of the sums it could guarantee. Of the more than 460 million, just over 200 million would end up in the coffers of the Treasury, at least 23 million in those of the social security institutions and the remaining 240 million in those of other bodies, including Municipalities, Regions and private social security institutions. Debts registered in the role for which the taxpayer has obtained a suspension or an installment of payments from the Revenue-Collection agency are excluded from the compensation. ). It cannot fail to be observed that the mechanism, if, on the one hand, aims to combat tax evasion – observes Meritocrazia I Italy -, on the other hand, it would allow the taxpayer not to have executive procedures activated such as foreclosures to recover the credit claimed by the State or local authorities, and charge the charges for the expenses produced by the procedure “.” The right of defense would remain unaffected of the taxpayer starting from the prior communication sent by the collection agent in the same manner with which the competent judge can already be used today for notices of arrest or mortgage. So much so that it would always be possible to start a dispute; once the prior notification has been received, the debtor will have thirty days to submit his observations to the Revenue-Collection agency, starting an ‘cross-examination’ that could stop the technicality. From this point of view, however, the convenience of managing tax expenditures with automatic compensation would be lost due to the increase in costs related to litigation and the delays in tax justice. While, for the taxpayer, a real trap of reimbursements and tax credits would be feared “, highlights the association.” More useful would be a system projected towards the best dialogue between Local Authority and / or Financial Administration and taxpayer / debtor and a form of preordained tax compliance with the dual purpose of – enhancing the management of the tax expenditures of the collection of credits in a more effective and efficient way before enrollment in the role; – favor the relief of debts for tax and revenue taxes of the taxpayer. Furthermore, it cannot fail to be noted that, in the face of increasingly efficient credit recovery systems by public bodies, no guarantee is instead envisaged to protect citizens who in turn are creditors of the public administration. It is essential to establish an Exit Agency that is responsible for ensuring compliance with payments for the benefit of citizens “, concludes Meritocrazia Italia.