La nuova procedura di cooperazione e collaborazione rafforzata consacra la tendenza evolutiva della cooperative compliance? Natura giuridica e profili procedimentali. Criticità
Marcella Martis
2019-01-01
Abstract
The special procedure of “cooperazione e collaborazione rafforzata” (reinforced cooperation and collaboration), introduced in the Italian tax system by law n. 96/2017 which converted the D.L. n. 50/2017, is a special measure whose goal is to reach the proper taxation of incomes, also when it originates from the “digital economy” branch, which lately pointed the limits of ordinary tax instruments out. Following this guideline, after a brief recognition of the principles and the state of the art within the Legislator worked, the paper’s purpose is to provide a general sight of this new instrument for tax claim’s determination that, from a first examination, seems ascribable within the genus of legal instruments to settle tax controversy, contemplated by the 2013 Pilot Project. Indeed, the inner ratio of this legal institution evokes its subsumption into the tax controversy settlements category. In fact the instrument’s goal is to inspire and develop a prior discussion and a reinforced cooperation between taxpayers and Tax Agency, in order to encourage the surfacing of stabile occult organizations and, in this way, to contrast the evasion perpetrated by companies and legal entities not residing in Italy, such as web multinational corporations. Therefore, the work will analyze the key features of the new procedure in question, focusing on its nature, considering the legislator’s clear favor for the settlement profile that the law itself considers a form of dialogue between private and public parts of the tax system.File | Dimensione | Formato | |
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