Tax Pills

It’s operative the easy-to-define online new Revenue service to resolve pending tax disputes without interest and penalties
Applications for the definition of tax disputes in which the Agency is part can be sent directly through the Revenue digital services platform. The new online "DCT" application is in fact available on the Agency’s official website, Particularly, it allows all taxpayers interested to fill in and submit, by October 2, 2017, an ad hoc submission to define eventual tax disputes still pending on court. However, in order to submit their applications, interested parties must have already access to their respective private area of ​​Entratel or Fisconline channels. At that point, once entered the "Services for> Request" section, they just have to use the "Request for Defined Tax Disputes (Article 11, DL 50/2017)” in order to fill out and send the application.
The open deadline for defining pending tax disputes - By 2 October 2017, all taxpayers concerned must submit the application and pay the full amount or the first installment in the case of installments of more than two thousand euro. If there are no sums to pay, the definition is simply perfected by sending the application electronically.
What can be defined, all except controversies having the EU as interest-connection - This opportunity is only available for tax disputes in which the Italian Revenue Agency or, if they decide and adopt these rules by 31 August 2017, local authorities, are involved. The claim must also have been submitted to the tax court of first instance and notified to the Italian Revenue Agency by 24 April 2017, the day on which Law Decree no. 50/2017 came into force. The last condition implies that no final judgment has been issued. Excluded from the scope of this relief are all controversies about the EU’s traditional own resources, VAT on imports, the recovery of state aid and refund claims.
How to submit a claim - In order to benefit from the simplified definition, the taxpayer must submit an electronic application for a definition of each single tax dispute, or for the single action challenged. This can be done through an authorized and qualified professional or by visiting any of the territorial offices of the Agency, or else in a direct way but only for those taxpayers with access to the Revenue electronic and digital services.
The opportunity to resolve pending tax disputes without interest and penalties - To finalize the procedure, the taxpayer must pay all the taxes demanded in the tax assessment notice, as well as any interest for delayed collection of taxes, accruing over the 60 days following the service of the tax assessment notice. However, the taxpayer is exempted from the penalties imposed as a result of the tax assessment, and from the interest on arrears. If the dispute is only about interest or penalties, the taxpayer can pay just 40% of the amount in order to end the dispute. The taxpayer must pay the full amount by 2 October 2017. Alternatively, if the amount is higher than EUR 2,000, the taxpayer can choose to pay in installments: 40% by the same date, 40% by 30 November 2017 and 20% by 30 June 2018.

International Conference on Tax and Development. Held in Germany the meeting about taxation and equity for a sustainable growth
150 representatives of non-governmental organizations, academics and members of civil society met in Berlin, from the 14th to the 16th of June, for the first International Conference on Tax and Development. The Conference was organized by the International Tax Compact (ITC) and the Addis Tax Initiative (ATI ), with the financial support of the Federal Republic of Germany and the European Union. Within the framework outlined by ATI, the main purpose of the meeting was to promote contacts, foster agreements and lay the basis for future collaboration and cooperation among all participants.
The Berlin Conference – The tree-day conference held in Berlin had many purposes: giving the opportunity to developing countries to represent their own needs: providing a valuable occasion to meet and exchange views about the different perspectives and experiences; contributing to the implementation of commitments made by partners in the context of ATI, in particular to double the technical cooperation in  mobilization of domestic resources by 2020.
The  program consisted of different sessions dedicated to ATI main objectives, such as supporting the mobilization of domestic resources, enhancing the domestic resources mobilization in partner countries and ensuring the coherence of sustainable development policies.
The prospects for cooperation – The Berlin Conference was the first occasion for a direct comparison among cooperation actors and tax administrations of partner countries and donors.
ATI set a number of challenging objectives, but the climate of collaboration of the three-day meeting in Berlin raises hopes for the implementation of the commitments made. Berlin has opened a new path for cooperation, the results of which will be submitted at the next meeting, in 2019.
The role of the Italian Revenue Agency –The Italian Tax Administration was also present in Berlin, in agreement with the Ministry of Foreign Affairs and International Cooperation and the AICS (the Italian Cooperation and Development Agency). Fabio Le Donne, for the Ministry of Economy and Finance (MEF) and Cinzia Castelli for the Italian Revenue Agency, took this important opportunity to submit the results achieved by the organization and to share the expertise and experience already gained in supporting less developed Countries. The Revenue Agency during the market place presented its activity with regard to the Tax Capacity Building and the ongoing collaboration and cooperation projects. In particularly, Italian Revenue Agency illustrated the involvement in Albany with reference to the transfer pricing, under the OECD program “Tax Inspector Without Borders”(TIWB) and the experience related to the programme “Fostering Tax Transparency” aimed to the implementation of the Common Report Standard CRS). A great interest was aroused by the recent collaboration of some tax administration, including the Italian Revenue Agency, in the development of the KSP platform (Knowledge Sharing Platform), dedicated to promote the sharing of fiscal information among tax administrations and organisations. The Conference represented the opportunity to submit  the ATI Monitoring Report 2015, a document outlining objectives, strategies and outcomes achieved by the 39 signatory partners of the Addis Tax Initiative in 2015, including Italy. 
ATI and ITC as the new prospects for cooperation – The Addis Tax Initiative, in acronym ATI, was launched during the third UN Financing for Development conference to achieve the objectives set out by Agenda 2030 on Sustainable Development. This is a dynamic action tool, aimed at fostering the growth of developing Countries thorough a more efficient mobilization of domestic resources (DRM). Within this framework there is also the International Tax Compact initiative, in acronym ITC. This is an informal platform designed to “connect” different actors, such as politics, public administrators, civil society and private sector representatives, operating in the fields of taxation and development.  The aim of ITC is to facilitate contacts among these stakeholders and thereby to contribute to achieving the Addis Tax Initiative objectives.
FiscoOggi è una pubblicazione dell'Agenzia delle Entrate - Ufficio Comunicazione
Testata registrata al Tribunale di Roma il 19.9.2001 con n. 405/2001
Direttore responsabile Claudio Borgnino