Excise Duty Decree (Part 3)

Tax authorities grant more time for the ‘scrappage scheme’ for local councils and local authorities. Crackdown on telemarketing extended

The Senate Finance Committee has approved the postponement of deadlines for local authorities’ decisions from 30 June to 31 July. The timetable for taxpayers’ applications has also been amended

by Marco Mobili and Giovanni Parente

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3' min read

Translated by AI
Versione italiana

Key points

3' min read

Translated by AI
Versione italiana

The green light has been given for the revision of the ‘Rottamazione Quinquies’ timetable for local authorities and municipalities. The time available for resolutions has been extended by one month: the deadline has been pushed back from 30 June to 31 July. The crackdown on unsolicited telemarketing has been widened: restrictions on commercial calls have been extended to the telecommunications sector as well. A tax credit to counter high fuel prices is also being introduced for passenger transport by bus. These are the latest amendments approved by the Senate Finance Committee to the Excise Duty Decree Ter, which also incorporates the Excise Duty Decree Quater (which also contains the extension of payment deadlines for VAT-registered businesses subject to the ISA tax regime and related entities until 20 July, and then from 21 July to 20 August with a surcharge of 0.8%). The measure is now set to be examined by the Senate from the afternoon of Wednesday 10 June.

More time to settle local authority fines and taxes

The long-awaited approval of the amendments to the ‘Rottamazione Quinquies’ scheme for fines, taxes and property-related revenue owed to local councils and other local authorities has also come at the eleventh hour. The amendment was necessary so as not to close the door on those municipalities affected by the renewal of councils and executive committees in the last round of local elections. The main changes concern the postponement of the deadline for decisions by the authorities from 30 June to 31 July and, at the same time, the revision of the timetable for declarations by affected taxpayers (the window would run from 16 October to 15 December) and the deadline for the first or single instalment (according to the proposal, this would become 31 March instead of 31 January 2027)

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Crackdown on unsolicited telemarketing extended

Among the other amendments approved, the ban on unsolicited sales calls introduced in April by the energy and gas bills decree is now being extended to the telecommunications sector as well. The amendment approved by the Finance Committee was passed despite the Government not having given its approval. The wording in text 2, which received the green light from senators, maintains the framework of the restrictions adopted in April, which stipulates that a trader may contact a consumer by telephone, including by sending messages, provided that a request has been made directly to the business or where the contact is made with their own electricity and gas customers who have given specific consent to receive commercial offers. It also stipulates that calls must be made by a trader using a number that uniquely identifies them. Otherwise, the contracts are void. Under the approved text, the rules also apply to telecommunications services.

A third version of the amendment had been tabled in committee; it did not provide for the possibility of making calls where there was a request or consent from the consumer, nor did it include a unique number for professionals, but it was not put to the vote. ‘This is an important step towards protecting citizens, who are often the target of intrusive and misleading phone calls. A commitment that the League had already made in the fiscal decree. We will continue to work to ensure more effective rules against commercial harassment,” stated League senators Massimo Garavaglia, chair of the Finance Committee, and Giorgio Maria Bergesio, vice-chair of the Productive Activities Committee, in a note regarding the approved amendment.

Tax credit for bus transport approved

The green light has been given to the tax credit for passenger transport by coach, as requested in bipartisan amendments tabled by the League, Forza Italia and the Five Star Movement (revised). However, the Lega amendment excluding penalties for petrol station operators in the event of omitted, incorrect or late submission of data on daily takings – where discrepancies between electronic payments made and those reported do not exceed 5 per cent – has been withdrawn.

Special tax amnesty for VAT-registered individuals is now on the agenda

Forza Italia’s amendment to the Excise Duty Decree (DL Accise Ter), which provided for a special amnesty – that is, a retroactive settlement – for VAT-registered businesses opting into the 2026–2027 period of the two-year composition-with-creditors scheme, has been withdrawn due to funding issues. It is highly likely that the proposal will be placed on the agenda with a commitment to find room for it in another measure. The withdrawn amendment, first signed by Claudio Lotito, provided for ISA taxpayers who join the arrangement for the 2026–2027 period, including those renewing their participation for the 2024-2025, to be able to take advantage of the amnesty for the tax periods from 2020 to 2024, by paying the substitute tax in lieu of income tax and related surcharges and IRAP.

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