From tax debts to traffic fines

The first type is the tax one and includes the entries on the docket resulting from the settlement and formal control of income and VAT declarations. Given the wording of the bill, it is clear that it covers not only the hypotheses of the omitted payment of declared taxes, but the entirety of the findings arising from the procedures in question, such as the adjustment of deductions and withholding taxes declared. Since the amnesty is addressed to the items under the management of the Revenue Agency - Collection, the amnesty does not include the amounts that are subject to deferment on the basis of the reminder notices issued by the Revenue Agency as a result of automated controls, prior to the registration of the amounts due. Therefore, the new facilitated settlement does not cover, inter alia, all the enforceable assessments, acts concerning indirect taxes on transfers (registration, inheritance and donations) and local taxes.

Finally, fines from traffic violations are also potentially affected by the amnesty, if they were imposed by state administrations. On the other hand, those imposed by local police forces are excluded.