The most biggest nightmare of the Italian taxpayers, whether natural or legal person, is undoubtedly to incur the network controls the organs tax state, who often come to find errors more or less accidental in the calculation of taxes or contributions to be paid. Having established this fact, the state can not simply apply the tax penalties provided for by the criminal or civil law, purely financial and above all very salty. With the recent law financial 2011 (Law 220/2010) were introduced that soften the heaviness of the same criminal in front of a proactive and collaborative behavior of the same taxpayer. In other words, if the taxpayer gives a hand in determining the right amount, is rewarded with a discount on the same sum to be paid.


With the recent bill of the new government Amati has further accentuated the character of rewarding collaborative behavior thanks to the measures provided for the deferral of tax bills Equitable. Going the law specifically lists four cases of letters rogatory partial debt of those guilty. The first is called active repentance and is well illustrated by Article 20 letter a of Law 220/2010. In a few words who shall making hotel taxes payment within the thirty days following the maturity shown to reduce the penalty of 1/10, but whoever takes a year receive a reduction of 1/8, and finally who acts within thirty days from the deadline for tax returns to comply with its legal obligation is seen deduct 1/10 of the minimum penalty provided.

The second is that an agreement is reached between the IRS and the taxpayer from the judicial point of view. They are then summoned the two parties before a judge and this will try to file the two positions until you reach a compromise acceptable to both sides. The third point is defined as a tax settlement and is legislated in Article 1, paragraph 18 of Law 220/2010. Thanks to this trick those who collaborate actively in determining the correct amount to be paid to the IRS sees reduced the penalties by a percentage equal to 40% of the minimum penalty applied.

The fourth and final option is the adherence to impose a sanction by which you get a discount when joining penalty assessment without putting up any kind of protest In short, the IRS is trying to be less heavy in terms of sanctions period also saw the big economic crisis that is going through the entire Italian system.