The Stability Law for 2015 has greatly expanded the possibilities for applying the Repentance (Ravvedimento”), to regularize the committed tax violations with a limited burden of penalties, to admit - albeit with limitations - the possibility to define violations emerged after tax checks. The article examines the changes in-troduced with reference to the system of deflationary litigation figures, highlighting gaps and weaknesses of the introduced innovations.
RAVVEDIMENTO 2.0, TRA DEFLAZIONE DEL CONTENZIOSO, FISCALITÀ NEGOZIATA E CRIPTO-CONDONISMO. PRIME NOTE / Pizzonia, Giuseppe. - In: RIVISTA DI DIRITTO FINANZIARIO E SCIENZA DELLE FINANZE. - ISSN 0035-6131. - LXXIV:I(2015), pp. 72-87.
RAVVEDIMENTO 2.0, TRA DEFLAZIONE DEL CONTENZIOSO, FISCALITÀ NEGOZIATA E CRIPTO-CONDONISMO. PRIME NOTE
PIZZONIA, Giuseppe
2015-01-01
Abstract
The Stability Law for 2015 has greatly expanded the possibilities for applying the Repentance (Ravvedimento”), to regularize the committed tax violations with a limited burden of penalties, to admit - albeit with limitations - the possibility to define violations emerged after tax checks. The article examines the changes in-troduced with reference to the system of deflationary litigation figures, highlighting gaps and weaknesses of the introduced innovations.| File | Dimensione | Formato | |
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