Tax reform, only one third of the regulations passed

Six ministerial decrees and two measures of the Inland Revenue in the last month: the implementation of the tax reform accelerates on the second level regulations. Bringing today to 36% the share of regulations and administrative acts issued out of the total of those provided for by the delegated decrees (31 out of 86).

The numbers are still low. But at the beginning of September, one year after the enactment of the enabling act 111/2023, it stood at 26.5 per cent. And the increase is even more significant given that since then - even ignoring the extraordinary rules on special repentance - three delegated legislative decrees have been added, each with its own load of second-level provisions: the Decree on inheritance and indirect taxes (139/2024), the one on customs (141/2024) and - lastly - the secondo decreto Irpef-Ires, definitively approved by the Council of Ministers on 3 December and not yet published in the Official Gazette.

With the signatures put at the foot of the decrees at the end of November and beginning of December, the deputy minister of the Economy, Maurizio Leo, gave another push to the implementation of the legislative decree on cooperative compliance (221/2023), defining the criteria for the certification of the effectiveness of tax risk management systems and the requirements for access to the regime.

Other ministerial decrees implemented the rules on the tax representative's guarantee (required by the Assessment Decree), the document set on hybrids (International Taxation Decree), and the fees for members of the tender commission for the management of automated lotto and other numerical games. A text, this one on fees, which is one of the first implementing provisions of the Legislative Decree on games, together with the Customs and Monopolies Determination of 25 October, which regulated the requirements for recharge points of sale. A determination that was, moreover, suspended by the Regional Administrative Court pending a decision on the merits.

The sprint of the last few weeks has seen a partial recovery of the ministerial decrees, which in the first year of implementation had been overtaken by the measures of theInland Revenue, which were quicker to enact and did not need to be concerted with other dicasteries. A case in point is the measure signed on 19 November by the director - now resigning - Ernesto Maria Ruffini to enrich the tax drawer with communications resulting from automated checks on declarations.