(Finance) – The legislative decree containing “Supplementary and corrective provisions on the collaborative compliance regime, rationalization and simplification of tax obligations and biennial preventive agreement”, definitively approved by the Council of Ministers in the session of 26 July 2024 and in the process of being published in the Official Journal, incorporates the conditions and most of the observations formulated by the competent Commissions of the Senate of the Republic and the Chamber of Deputies. This was communicated by Ministry of Economy and Finance (MEF).
There will be, in particular, the postponed to September 15th 2024 of the payment deadline of the installment of the so-called “Scrappage-quarter“, expiring on July 31, 2024.
Finally, the MEF specifies that “no measures are being studied to reopen the terms of the fourth scrapping or to extend its scope of application to 2023, contrary to what has appeared in some press organs”.