{"id":42953,"date":"2017-01-27T18:24:16","date_gmt":"2017-01-27T18:24:16","guid":{"rendered":"https:\/\/studiozunarelli.com\/2025\/10\/02\/regularization-of-old-tax-demands-and-of-enforceable-assessments-begins-deadline-for-application-expires-on-23-january-2017\/"},"modified":"2026-02-17T11:59:10","modified_gmt":"2026-02-17T11:59:10","slug":"regularization-of-old-tax-demands-and-of-enforceable-assessments-begins-deadline-for-application-expires-on-23-january-2017","status":"publish","type":"post","link":"https:\/\/studiozunarelli.com\/en\/regularization-of-old-tax-demands-and-of-enforceable-assessments-begins-deadline-for-application-expires-on-23-january-2017\/","title":{"rendered":"Regularization of old tax demands and of enforceable assessments begins.  Deadline for application expires on 23 January 2017"},"content":{"rendered":"<p style=\"text-align: justify;\">Through Legislative Decree no. 193 of 22 October 2016, in force since 24 October 2016, the Italian Government started the announced \u201cscrapping\u201d of the tax collecting body Equitalia, offering the possibility of regularization to taxpayers of the \u201cold\u201d tax demands and enforceable assessments (in which the roll system is not applied, and the debt is directly transferred to Equitalia). Indeed, as this is a provision contained in a decree that has not yet been converted into law (the deadline is set for 23 December 2016), the conversion law might make changes to the final text. However, at present, the legislation allows the taxpayer, where specific requirements exist, to submit the application (before 23 January 2017) for the relief from default interest and administrative penalties.<\/p>\n<p style=\"text-align: justify;\">In short, to benefit from the above, the coexistence of the following conditions is required:<\/p>\n<ol style=\"text-align: justify;\">\n<li>the tax demands must concern the so-called definable charges; ie not falling under the exclusions provided for in Decree Law n. 193\/2016, such as, for example, traditional resources of the European Union (e.g. Customs duties), VAT on imports, amounts owed as a result of the recovery of State aid declared incompatible with the legislation of the European Union , etc.;<\/li>\n<li>the charges must have been entrusted to Equitalia from 1\/01\/2000 to 31\/12\/2015;<\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li>if there are installment plans underway, the taxpayer must have paid all the installments due from 1\/10\/2016 to 31\/12\/201<\/li>\n<\/ul>\n<ol style=\"text-align: justify;\">\n<li>lastly, if there are any pending disputes regarding the definable charges, it is necessary to undertake to renounce them.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">In the presence of these conditions, all rolls handed to Equitalia (regularization does not apply also to different collection agencies) may fall within the definition.<\/p>\n<p>(Bologna Office \u2013 Massimo Campailla \u2013 0039 (0)51 2750020)<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Through Legislative Decree no. 193 of 22 October 2016, in force since 24 October 2016, the Italian Government started the announced \u201cscrapping\u201d of the tax collecting body Equitalia, offering the possibility of regularization to taxpayers of the \u201cold\u201d tax demands and enforceable assessments (in which the roll system is not applied, and the debt is [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":42954,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[154],"tags":[],"class_list":["post-42953","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-events"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Regularization of old tax demands and of enforceable assessments begins. 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