The tax reform draft: 22 articles to change it

   General principles and implementation times;

taxes, from income taxes to local authority taxes;

proceedings and sanctions;

unique texts and codes;

financial arrangements.

These are the contents of one of the drafts being worked on for the delegation to the government for tax reform.

The text is divided into 5 parts and 22 articles and delegates the government to adopt, within 24 months of the entry into force of the provision, one or more legislative decrees for the "revision of the tax system". 

   Full use of data, strengthening of risk analysis and

, while respecting the protection of personal data.

To "prevent and reduce tax evasion and avoidance" in a draft of the delegation to the government for tax reform, the use of these instruments is also indicated.

But also with rewards for those who collaborate: in fact, the "strengthening of the collaborative compliance regime" or "the updating and introduction of institutions, including rewards, are envisaged, aimed at promoting forms of collaboration between the tax authorities and taxpayers".

"Rationalize the number and extent of VAT rates according to the criteria set by EU legislation

, in order to provide for a tendential homogenization of VAT treatment for similar goods and services, worthy of facilitation as they are intended to meet the needs of greater social importance" .

This is what the draft provides.

The text also calls for a reduction in the VAT rate on the importation of works of art, extending the reduced rate also to the sale of art objects or collectibles.