Administrative sanctions
Legislative Decree 158 of 24 September 2015 (hereinafter the “Decree”) has made significant changes to the current administrative sanction system.
This paper intends to provide a first overview of the main modifications involved:
- The effective date
- The omitted declaration
- The unfaithful declaration
- Payments
- Past losses in the event of an assessment
- The Reverse Charge
- Declarations of intent
- Unique Certification
- Business transfers