(Telestock) – “After the consolidated texts on tax justice, minor state taxes and tax penalties, currently under examination by Parliament, today the Council of Ministers approved in first reading the consolidated text on payments and collection”. This was announced by Maurizio Leo, Deputy Minister of Economy and Finance. “This is the fourth consolidated text approved by the Meloni Government, to demonstrate our constant commitment to simplify and rationalize the current tax rules” he adds. “with respect to the path of the consolidated texts, with the approval of today’s provision, we can say that we are halfway there. In total, eight are planned – explains Leo – we are moving forward on the path of implementing the tax reform, for the construction of a fairer and more modern tax system”
The text, the press release underlines, is structured according to the ordinary revenue acquisition procedure, reporting: the discipline of direct payments, and related reimbursements; the discipline of collection through roles and coercive; the provisions concerning the functioning of the national collection service; the provisions that extend the discipline of collection through roles to the various State revenues, including non-tax; the discipline of transposition of Directive 2010/24/EU, on mutual assistance between the Member States of the European Union for the purposes of collecting tax credits; the transitional and final provisions, within which those subject to repeal and coordination are identified.
Three annexes also concern the identification of the corporate forms of subjects resident in the EU and of the income taxes applied in the EU Member States, for the purposes of applying the exemption from taxes on interests; royalties paid to non-resident companies or with a permanent establishment in another Member State; the list of provisions of authentic interpretation included within the consolidated text.