The fiscal revolution of the Meloni government
A real revolution. A turning point that has been awaited for years with which the center-right majority and the Meloni government intend to profoundly change the Italian tax system.
Affaritaliani.it publishes an exclusive preview of the very latest draft of the tax delegation.
DELEGATION TO THE GOVERNMENT FOR TAX REFORM
(C.1038 Government E C. 75 Marattin)
TEXT AS RESULTANT
FROM THE APPROVED AMENDMENT PROPOSALS
TITLE I
THE GENERAL PRINCIPLES AND THE IMPLEMENTATION TIMES
Chapter I
GENERAL PRINCIPLES AND TERMS
Article 1.
(Delegation to the Government for the revision of the tax system and terms of implementation)
1. The Government is delegated to adopt, within twenty-four months from the date of entry into force of this law, without prejudice to the provisions of article 19, on the proposal of the Minister of Economy and Finance and, as far as he is competent, of the Minister for regional affairs and autonomy, in agreement with the Ministers competent for the matter, one or more legislative decrees containing the revision of the tax system. The legislative decrees referred to in this article are adopted, in compliance with the constitutional principles as well as with the European Union and international law, on the basis of the general directive principles and criteria referred to in articles 2 and 3 and of the directive principles and criteria specifications referred to in articles 4 to 19.
2. The schemes of the legislative decrees referred to in paragraph 1, accompanied by the technical report indicating the impact on the revenue, also for the taxes of the territorial entities and for the relative territorial distribution, as well as the report on the analysis of the impact of the regulation , are transmitted, where likely to produce effects towards the regions and local bodies, to the Unified Conference referred to in article 8 of the legislative decree of 28 August 1997, n. 281, for the expression of the opinion, which must be rendered within thirty days, after which the Government can still proceed. The schemes are sent to the Chambers for the purpose of expressing opinions by the parliamentary commissions competent for the matter and for the financial profiles, which are returned within thirty days from the date of transmission. In the case of schemes likely to produce effects in relation to the regions and local bodies, the transmission to the Chambers takes place after the expression of the opinion by the Unified Conference. The Parliamentary Commissions can ask the President of the respective Chamber to extend the deadline for the expression of the opinion by twenty days, if this proves necessary due to the complexity of the matter or the number of draft legislative decrees transmitted. Once the deadline set for the expression of the opinion or the possibly extended deadline has elapsed, the legislative decrees can in any case be adopted.
3. If the Government does not intend to comply with the opinions of the Parliamentary Commissions referred to in paragraph 2, it will send the texts again to the Chambers with their observations and with any modifications, accompanied by the necessary supplementary elements of information and motivation. The final opinions of the Commissions competent for the matter are expressed within ten days of the date of the new transmission. Once this term has elapsed, the legislative decrees can in any case be adopted.
4. If the deadlines for the expression of parliamentary opinions referred to in paragraphs 2 and 3 expire in the thirty days preceding the expiry of the delegation deadlines referred to in paragraphs 1 and 6 or later, the latter are extended by ninety days.
5. In the legislative decrees referred to in paragraph 1, the Government provides for the introduction of the new regulations by modifying or supplementing the provisions that regulate the matters concerned by the decrees themselves, expressly repealing the incompatible regulations and guaranteeing formal and substantial coordination between the legislative decrees adopted pursuant to this law and other state laws.
6. The Government is empowered to adopt one or more legislative decrees containing corrective and supplementary provisions of the legislative decrees adopted pursuant to this law, within twenty-four months from the date of entry into force of the last of the same legislative decrees or from the expiry, if later , of the term referred to in paragraphs 1 or 4, in compliance with the guiding principles and criteria provided for by this law and according to the procedure referred to in this article.
#Tax #Affaritaliani #preview #full #text #reform