"NEWS November 11, 2016-The shtml to voluntary are eliminated with repentance"

Posted by on Nov 11, 2016


The reopening of the new voluntary disclosure before a campaign of persuasion of taxpayers mainly based on international agreements and conventions concluded with countries "diehards". Finally, we have witnessed the operations called Panama Papers (a privileged file consisting of 11.5 million confidential documents) and ivory tower (banking analysis entertained by 30,000 subjects with banking institutions of San Marino), where the activity info-police investigation had onset by sending questionnaires directed to the mere identification of violations of the law on fiscal monitoring and the resumption in taxation of foreign income and also to verify the effectiveness of the tax residence of persons who in recent years have signed up in the AIRE and the possible Italian residence (esterovestizione) of certain companies located abroad.

The numbers of the various operations are relevant and it's really hard to justify an action so massive export money abroad, unless you want to justify such disastrously in the words of Luigi Einaudi who affirmed that "… illegal exporters of capital are benefactors of the homeland, because the funds they run when Governments squander them foolish and spendthrift, and then taking them elsewhere save them from destruction and preserve them for future use When it came back on common sense. " Returning to operation "ivory tower" and its relationship with the voluntary disclosure, we found that mostly it ended with the complaint of lack of statement of financial assets held abroad (omission of context RW) and failure to report income from these products (mostly investment income), the real shtml to voluntary disclosure. Remember that the rule precludes access to the procedure of voluntary collaboration, to those individuals who have had no formal knowledge of beginning of visits, inspections or audits, other administrative tasks of investigation, or which are suspected or accused persons in criminal proceedings for violation of tax legislation related to the matters dealt with and the subject of voluntary collaboration. These are read in conjunction with the shtml directions given by the tax authorities which stated that "… it is believed that the exclusionary effect relates only to annuities that are affected by the initiation of such activities by administrative investigation. Other annuities, therefore, may be subject to the procedure of voluntary collaboration although relate to the same case in ", (circular No. 10/and the March 13, 2015). Like saying the shtml should be reported to the single tax period ascertained and shall be limited exclusively to goods and assets for which the dispute. Also, those working in reference to shtml single procedure concerned, which means that if they involve sums processed abroad preclude access to the international procedure but certainly not national and that the presence of the same blocks access to the procedure only in reference to established or assessed by the tax authorities and only for that single tax period under consideration , with full right to regularisation of other taxes or of the same sets found but referred to other annuities can be overcome.

The taxpayer, who has had formal knowledge of the aforementioned shtml, may also and still invoke the procedure also for the years to which they relate these disputes, if the administrative task ended with an act to impose taxes that may have been defined or there might be concluded with archiving in the investigation stage, but on the condition that the date is earlier than the date on which you apply for access to the procedure. But then how can we heal the other possibility, namely those with cause an obstacle? Simple, hardworking or by means of repentance by the other instruments Definitors of the tax claim or deflationary effect of litigation, which leads us to the conclusion that until you have notified the assessment notice, relating to disputes concerning unlawfully held abroad, you will be able to benefit from the Institute of repentance industrious for rooting out the shtml and then to allow the taxpayer to be able to access the procedure of voluntary collaboration.

by Fabrizio Dominici