VAT payers, advance payments in instalments towards encore (excluding contributions). RAI licence fee postponed in the manoeuvre

There is a move towards a new postponement of the advance payment of taxes and fees for VAT holders, which can also be paid in instalments. In fact, the amendment proposed by the League to the fiscal decree has been reformulated by the government and filed in the Senate. It envisages postponing from November to January the payment of the advance payment for the self-employed, which can also be paid in five instalments until May. Excluded, however, are Inps and Inail contributions. The text of the amendment provides for the postponement of the instalment for the tax period of 2024 and for workers with VAT accounts with revenues of up to EUR 170,000, but 'excluding social security and welfare contributions and insurance premiums due to Inail by 16 January of the following year or in five equal monthly instalments, starting in January, due on the sixth day of each month'.

Setting aside the amendment on the cut in the RAI licence fee during the Senate's examination of the tax decree, and then dealing with the issue when the House examines the proposed amendments to the manoeuvre: this, according to various majority sources, is the hypothesis being discussed by the parliamentary groups and the government in an attempt to find a solution to a political knot on which the position of the League, which is determined to re-propose the reduction in the licence fee, clashes above all with that of Forza Italia, which is against re-proposing this measure.

A reformulated amendment to the fiscal decree, if approved, would exclude the cessione del Quinto from the application of the European regulations on consumer credit agreements. According to the illustrative report accompanying the reformulation to Article 6a, whoever extinguishes the loan in advance (in this case the assignment of the Fifth-Fifth) will be reimbursed only the costs that have not yet accrued and not all the costs as established by the European regulations. The rewording provides the 'authentic interpretation' of the rule establishing the assignment of the Fifth Institution after the intervention of the 2019 Lexitor ruling of the Court of Justice of the European Union. In particular, it states that "in the event of early extinction of the loan, costs not yet accrued are reimbursable. Conversely, costs that have fully accrued at the time of extinction, such as stamp duty, investigation costs and fees for activities carried out by credit intermediaries, are not subject to reimbursement. This distinction is intended to ensure a clear and transparent regulation that is stable over time for all parties involved, avoiding ambiguous interpretations that could generate disputes'.

The authentic interpretation rule, reads the text, 'by creating greater legal certainty, would have the following consequences: a reduction in the significant increase in litigation that is being seen in the Italian judicial system and an increase in tax revenues of approximately one billion euros in total, in the 2025-2026 financial years, deriving from the elimination of the deductibility of the amounts reimbursed by way of compensation by credit intermediaries'.

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