(Finance) – “Repeal the law which provides for the appointment of a representative of the Ministry of Economy and Finance in the audit or statutory boards of companies and entities governed by private law which receive public contributions of an amount equal to or greater than 100,000 euros”. The location of National Council of Accountants was expressed today during a parliamentary hearing on the budget bill for the year 2025 in which the Councilor-Treasurer delegated for Taxation participated, Savior Regalbutoand the coordinator of the tax area of the National Accountants Foundation, Pasquale Wisdom.
“The request to repeal thearticle 112 from the budget law 2025 lies in the strong doubts of the constitutional legitimacy of the law and its compatibility with the fundamental freedoms of the European Union legal system – he explains Elbano de Nucciopresident of the National Council of Accountants –. In addition to these profiles, which are already lawful in themselves, the rule appears further incomprehensible taking into account the current regulatory framework which already reserves the supervisory activity of compliance with the law and compliance with the principles to qualified professionals, including accountants. of correct administration and the adequacy of the organisational, administrative and accounting structures. Any other regulatory drift – he continues – appears dirigiste and detrimental to the reliability and professionalism of those who already carry out the fundamental legal control activity very well today”.
A further need expressed by accountants during theaudition concerns the theme of bonuses buildings. “The National Council has proposed that, as part of the remodulation of the measure of deductions for the years from 2025 to 2027, for the ecobonus and the earthquake bonus, priority be given to the improvement, respectively, of the energy and seismic classes rather than to the criterion of destination of the property as a main residence – stated the councilor-treasurer Salvatore Regalbuto –. As regards the Home Bonus, the extension of the enhancement of the deduction rates has also been proposed to the owner’s family members in the case of using the property as a main residence”.
As regards, however, the provisions on the revision of theIrpefthe National Council, in appreciating the implementation of the reduction from four to three in the rates, highlighted once again the need to act on the reduction of the tax burden for middle class taxpayers, but also the excessive complexity of the system of deductions and deductions as well as the determination of the tax actually left to be paid by the taxpayer that the new regulatory framework outlines.
Finally, the representatives of the National Council highlighted the opportunity to make corrections to provisions in the matter of taxation from the capital gains from crypto-assets and the redetermination of the value of land and equity investments. In particular, in this last regard, it was proposed that the amount of the substitute tax be reduced as the period of possession increases in implementation of the provisions of the enabling law for the reform of the tax system.