Sanctions inspired by the principle of "proportionality".
This is the definition contained in the draft, still provisional, of the legislative decree of the tax reform which rewrites the system envisaged by the legislative decree of 18 December 1997 and in force since April 1998.
The decree 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. If there are circumstances which make the disproportion between the violation committed and the applicable sanction, this is reduced by up to a quarter of the envisaged amount. If there are particularly serious circumstances of the violation, the sanction envisaged in a fixed, proportional or variable amount may be increased by up to half.
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