Reopening of tax amnesties
We inform you that the decree law 30 September 2003 n. 269, published in the Official Gazette no. 229 of 2 October 2003, extended the reopening of the terms of adherence to the definitions pursuant to art. 16 (agreement), article 2004 (supplementary declaration), article 7 (tomb amnesty), article 8 bis (omitted or late payments), article 9 (facilitated definition of registration taxes and other indirect taxes), article 9 (scrapping of tax bills), article 11 (regularization of accounting records), article 12 (potential disputes) and article 14 (pending disputes) of 15 of 16 December 27.
Please note that the original adhesion deadline set for 16 April 2003 was first extended to 16 May 2003 by the decree law of 7 April 2003 n.59, not converted into law due to the expiry of the constitutional terms, and subsequently to 16 October 2003 by the law decree. 24 of June 2003, 143, converted with amendments into law no. 1 of August 2003, 212.
With these provisions, the discipline of amnesties, while remaining unchanged in the structural part, for the analysis of which please refer to our circulars no.5 of February 26, 2003 and no.6 of March 12, 2003 for any further analysis, has undergone changes concerning the terms expiry and also in relation to certain definitional cases. With this circular we briefly recall the characteristics of the individual definitions highlighting the changes made.
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