Termini raddoppiati dal penale solo se tempestivi entro i termini ordinari
The Decree of Principles of Legal Certainty with reference to the relationship between taxpayers and tax authorities, approved on July 31st by the Italian Government following the final endorsement by the Parliamentary Commission, is going to bring significant development to the doubling of fiscal assessment period.
Indeed the doubling will be possible only in case of registration of the crime to the Procura della Repubblica within the ordinary time-limits, that is within the prescribed period after the annual tax return : four years for untruthful tax return or five in case of omitted tax return.
The decree will therefore have positive effects on Voluntary Disclosure ex L. 186/2014. Please see at the other contribute within our B&P Focus Magazine.
