The Revenue Agency, with Circular No. 6 of 01.04.2019, provided clarifications regarding the Facilitated Definition provided for by Article 6 of Decree-Law No. 119/2018, for tax disputes pending as at 24.10.2018 and not yet settled on the date of submission of the application. The possibility of facilitated settlement concerns only tax litigation in which the Inland Revenue Agency is a party.
The deadline for submitting telematically The deadline for the settlement of disputes is 31 May. The indicated Circular specifies that disputes can be defined if they have as their object:
- assessment notices;
- measures to impose sanctions;
- acts of recovery of unduly used tax credits and in general:
- tax acts;
as long as they are pending at every stage and level of the proceedings, including in the Supreme Court and also following a referral.
In the Circular indicated, the Revenue Agency specified that the taxpayer can access Tax Peace and settle the tax dispute by paying an amount equal to:
- 100% of the value of the dispute, in case of an appeal notified to the Revenue Agency but not yet filed before the Tax Commission;
- 90% of the dispute, if the copy of the appeal is filed before the Provincial Tax Commission.
Reductions are provided for in the event of the taxpayer's victory in the last or only non-precedential jurisdictional ruling, namely:
- 40% of the value of the dispute if the taxpayer wins at first instance;
- 15% of the value of the dispute if the taxpayer wins at second instance;
- 15% of the value of the dispute, in the case of litigation having as its object exclusively the payment of penalties not related to the tax, with the taxpayer winning in the last or only non-prejudicial judicial decision;
- 5% of the dispute, for those awaiting the final judgement of the Supreme Court, in the event of a victory for the taxpayer in both the Provincial and Regional Tax Commissions.
To adhere to the Facilitated Definition, it is necessary.
- submit a special application for each dispute by submitting the appropriate form electronically by 31.05.2019 and in parallel:
- pay by means of the F24 form the entire subsidised amount or the first instalment, in the case of instalments for amounts exceeding EUR 1,000.00.
In the case of instalments, payment will be made in a maximum number of 20 quarterly instalments, due on 31 August, 30 November, 28 February and 31 May of each year starting in 2019.
Furthermore, it is clarified that definable disputes are not suspended, but the taxpayer may declare to the court until 10.06.2019 that he/she wishes to avail him/herself of the suspension; with the submission of the copy of the request for definition and the payment of the amounts due or of the first instalment, the process will be suspended until 31.12.2019.
In relation to the above-mentioned mode of definition, I clarify that my Law Firm will proceed only in the event of a specific request by the client by e-mail; it is therefore understood that, in the absence of a specific request by the client, my Law Firm will not carry out any evaluation of convenience between continuation of the tax litigation and facilitated settlement.