"Premium" Aspects "May 12, 2016-NEWS presents the study appropriate and consistent"

Posted by on May 12, 2016

In the first years of application of the guidelines of sector studies, the primary goal to achieve for taxpayers was the "adequacy", that is, the achievement, even for adjustment, the level of income on time identified by the software Jericho (indeed, after the comfort received Revenue Agency circular No. 5/E/2008, even "natural" positioning of the confidence interval has allowed us to reach the same objective).

Over the years, however, the other aspect "qualitative", represented by the "consistency", he ended up taking more and more importance in several respects.

A prime example is certainly represented by the discipline of companies (both in the operational test and the systemic losses), in which the industry study be congruent and consistent you configure both as a cause of exclusion than as a cause of failure.

The other case which gives the undoubted the taxpayer "consistent" is certainly rewarding "access to" regime introduced by article 10 paragraph 9 DL # 201/2011, which applies in the event of two conditions:

  • being reasonable (even for adjustment effect in Declaration) and consistent with respect to specific indicators envisaged by decrees of approval of individual studies;
  • having regularly acquitted reporting obligations of relevant data for the purposes of studies, pointing to faithfully all the expected data.

The important benefits accessed who has the above conditions can be summarized as follows:

  1. Foreclosure investigations based on simple presumptions laid down in article 39, first paragraph, point d) of Presidential Decree No. 600/1973, article 54, second paragraph, of Presidential Decree No. 633/1972;
  2. one-year reduction of the time limit for the verification activity provided for in the first paragraph of article 43 DPR n. 600/1973 and article 57, first paragraph, of Presidential Decree No. 633/1972;
  3. synthetic determination of total income eligibility in accordance with article 38 of the Presidential Decree No. 600/1973 (income assessment), provided that the total income which can be exceeded by at least a third one declared.

Paragraph 12 of article 10 of Legislative Decree # 201 also has that "by decision of the Director of the revenue, after consultation with the industry associations may be differentiated according to the terms of access to the regulations referred to in this article taking into account the type of activity carried on by the taxpayer. With the same measure are dictated its implementing provisions ".

For the tax year 2015 the Inland Revenue in advance compared to previous years, has published the decision dated April 13, 2016, which regulated access to "rewarding scheme" for taxpayers congruent and consistent findings of sector studies.

These benefits will be limited to 159 (a list of which is in annex 1 to the cited provision directorial) of 204 studies adopted, i.e. those for which:

  • economic consistency indicators are approved relating to at least four of the following types:
    • efficiency and productivity of labour;
    • efficiency and productivity of factor capital;
    • efficiency of inventory management;
    • profitability and structure;
  • or economic consistency indicators are approved referable to three of the types indicated above and that, at the same time, provide "coverage of the fee for the use of third party assets and depreciation".

Pending the necessary amendments to be introduced in the process of evolution, are still excluded from the scheme for rewarding tax year 2015 nearly all sector studies relating to particular professions sector, since the prediction function planned for some studies to enhance services provided fails to grasp the possible cases of non-billing.

The exceptions are two categories of studies, that of dental practices (YK21U) and directors of condominium (WK16U), which provide the double soul is that of employment.

Among the exclusions, it seems significant to report, the category of commercial agents and representatives (WG61, letters A to H) and supermarkets (WM01U).