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Italy approves the final provisions on the subject of so-called fiscal pacification

08/01/2019

Law No. 136 of 17 December 2018 (hereinafter the “Conversion Law”) which converted Decree Law No. 119 of 23 October 2018 (hereinafter the “Decree Law”), containing, among other things, measures on the subject of so-called fiscal pacification, thus finalizing – inter alia – the provisions set forth in Articles 1, 2 and 6 of the aforementioned Decree, relating to the facilitated settlement of tax disputes.

In particular, the Decree provides for the possibility of settling both (i) tax audit reports and tax assessments, before going in front of the tax court (Articles 1 and 2) and (ii) tax disputes attributed to the tax courts (Article 6).

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Authors

Portrait ofBerardo Lanci
Berardo Lanci
Partner
Rome
Portrait ofDavide Landa
Davide Landa
Senior Associate
Rome