New sanctions for the tax authorities, proportionality principle. Sanctions inspired by the principle of "proportionality" Draft of the legislative decree of the tax reform is on the agenda of the Council of Ministers tomorrow.
Among the new features, it is envisaged that the sanction will be "increased up to double against anyone who, in the three years following the passing of the sentence which ascertains the violation or the incontestability of the act, has been committed in another violation of the same nature"