Tax inspections only if justified, green light in tax decree

Green light from the Finance Committee of the Chamber of Deputies to the amendment by the rapporteur (Vito De Palma of Forza Italia) to the tax decree that calls for 'adequate' justification of the inspections by the Agenzia delle Entrate and Gdf in companies and professional offices. In the case of access, inspections and tax audits in premises used for commercial, industrial, agricultural, artistic or professional activities, the circumstances and conditions that justified the access must be 'expressly and adequately indicated and motivated' in the authorisation acts and minutes, the new rule states. This is an adjustment to the condemnation sentence handed down to Italy last February by the European Court of Human Rights. The one anticipated by Il Sole 24 Ore on Tuesday 15 July is a small induced revolution, a radical change of course even if only for the future.

The amendment directly intervenes in the law to protect taxpayers' rights. The statute in fact includes the obligation for the 007 of the Inland Revenue and for the verifiers of the Fiamme Gialle to indicate and motivate in the authorisation acts and in the minutes drawn up for the verifications 'expressly and adequately' the circumstances and conditions that justify access to the premises of the company or professional firms. In the absence of the reasons that led to the blitz by the inspectors, everything points to the verification or access being flawed and therefore contestable before the tax court.

In its judgement of 6 February 2025, the ECHR condemned Italy because the current rules do not guarantee an adequate level of defence when an access or an on-site inspection by the tax authorities takes place. The violation of the right to privacy and domicile highlighted by the Court also lends itself to possible abuse, according to the judges. The ruling, being valid for all tax inspections carried out by the Guardia di Finanza and the Agenzia delle Entrate, obliges Italy to review its legislation and rules on access and inspections.

However, the change of rules will only apply to future audits and inspections after the date of entry into force of the law converting the tax decree-law. Moreover, the rule does not affect the acts and measures already adopted, and also does not affect the effects produced and the relationships that arose on the basis of the provisions in force prior to the entry into force of the amendment.

The examination of the amendments to the tax decree under consideration by the House Finance Committee closes on Thursday, 17 July. Awaiting reformulations and the opinions of the MEF, six amendments remain shelved, including the one tabled by Commission President Marco Osnato (FdI) that reintroduces the special amnesty linked to the 2025-2026 two-year composition agreement. According to what was explained at the end of the committee meeting on Wednesday 16, the amendment will be reworded. The measure, which is in Montecitorio in first reading, was expected in the House on Friday, but - as established by the group leader - the arrival will be postponed to Monday, without confidence.