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</o:shapelayout></xml><![endif]--></head><body lang=IT link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal align=center style='text-align:center'><span style='font-size:12.0pt;mso-fareast-language:IT'><img width=640 height=152 style='width:6.6666in;height:1.5833in' id="Immagine_x0020_1" src="cid:image001.jpg@01D95832.841184D0"></span><b><span style='font-size:16.0pt;mso-fareast-language:IT'><o:p></o:p></span></b></p><p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:16.0pt;font-family:"Arial",sans-serif;mso-fareast-language:IT'>“APPUNTO DI SINTESI” <o:p></o:p></span></b></p><p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:16.0pt;font-family:"Arial",sans-serif;mso-fareast-language:IT'>RIFORMA FISCALE<o:p></o:p></span></b></p><p class=MsoNormal><span style='font-size:12.0pt;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'> In questa settimana viene presentato nel Consiglio dei Ministri lo schema di Legge Delega della Riforma Fiscale. Seguirà l’iter parlamentare per la sua approvazione e successivamente l’adozione, entro 24 mesi, dei relativi Decreti Delegati.<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Nei principi generali (di cui agli articoli 2 e 3) la delega acclara i principi nazionali di:<o:p></o:p></span></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l30 level1 lfo1'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>stimolare la crescita attraverso una migliore efficienza della struttura delle imposte ed una riduzione del carico fiscale; <o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l30 level1 lfo1'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>nuove misure per contrastare l’evasione fiscale e l’elusione fiscale;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l30 level1 lfo1'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>razionalizzare il sistema tributario attraverso una maggiore qualità della legislazione tributaria (testi unici e codificazione), interscambio tra banche dati, eliminazione dei micro-tributi;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l30 level1 lfo1'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>semplificazione degli adempimenti dichiarativi.<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Vengono acclarati i principi internazionali di:<o:p></o:p></span></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l19 level1 lfo2'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>migliore adeguamento del sistema tributario nazionale a quello “unionale” ed internazionale;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l19 level1 lfo2'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>revisione della disciplina della residenza fiscale delle personae fisiche e giuridiche;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l19 level1 lfo2'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>incentivi per nuovi investimenti con capitali esteri.<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Tutto quanto sopra con l’obiettivo di una maggiore certezza del diritto.<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>L’articolo 4 si occupa dello Statuto dei Diritti del Contribuente</span></b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'> con l’obiettivo di rendere il medesimo Legge Generale Tributaria. Nella delega si interviene tra l’altro su:<o:p></o:p></span></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l2 level1 lfo30'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>rafforzamento dell’obbligo di motivazione degli atti impositivi;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l2 level1 lfo30'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>valorizzazione del principio del legittimo affidamento del contribuente;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l2 level1 lfo30'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>razionalizzazione e semplificazione della disciplina degli interpelli;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l2 level1 lfo30'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>previsione di una disciplina generale della invalidità degli atti impositivi e della riscossione;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l2 level1 lfo30'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>potenziamento dell’esercizio dell’istituto dell’autotutela.<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Nella Parte II dei Tributi, l’articolo 5 parla dell’IRPEF – L’equità orizzontale.<o:p></o:p></span></b></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Fermo restando il principio costituzionale della progressività, la riforma dell’Irpef mira a semplificare il sistema ed a garantire l’equità orizzontale, tra l’altro, attraverso:<o:p></o:p></span></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l21 level1 lfo31'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>riduzione della pressione fiscale, nel breve periodo, con la transizione a tre scaglioni ed aliquote più basse, e come obiettivo di Legislatura, la “flat tax” per tutti;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l21 level1 lfo31'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>revisione delle “tax expenditures”, oggi più di 600 voci e 165 miliardi di euro di spesa pubblica, con ipotesi di “forfetizzazione per scaglioni di reddito (inclusi quelli assoggettati ad imposte sostitutive),<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l21 level1 lfo31'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>equiparazione della no tax area per lavoratori dipendenti e pensionati;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l21 level1 lfo31'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>estensione della “flat tax” incrementale anche ai lavoratori dipendenti.<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Gli interventi riguarderanno tutte le categorie di reddito Irpef, REDDITI AGRARI – REDDITI DEI FABBRICATI – REDDITI DI NATURA FINANZIARI – REDDITI DI LAVORO DIPENDENTE – REDDITI DI LAVORO AUTONOMO - REDDITI D’IMPRESA – REDDITI DIVERSI, con la finalità di razionalizzare e semplificare l’intero sistema.<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>PER I REDDITI AGRARI<o:p></o:p></span></b></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l28 level1 lfo3'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>estensione del regime di imposizione su base catastale alle attività di coltivazione innovative (ad esempio, le “vertical farm”, micropropagazione);<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l28 level1 lfo3'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>aggiornamento annuale, con modalità facilitata e strumenti digitali, delle qualità e delle classi di colture.<o:p></o:p></span></li></ul><p class=MsoNormalCxSpMiddle style='margin-left:36.0pt;mso-add-space:auto;text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>PER I REDDITI DEI FABBRICATI<o:p></o:p></span></b></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>possibile estensione del regime della cedolare secca anche agli immobili non abitativi.<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>PER I REDDITI DI NATURA FINANZIARIA<o:p></o:p></span></b></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l3 level1 lfo4'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>raggruppamento dei redditi di capitale e dei redditi diversi di natura finanziaria in una unica categoria reddituale, soggetta a tassazione in base al principio di cassa e di compensazione;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l3 level1 lfo4'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>imposta sostitutiva sul risultato complessivo netto dei redditi finanziari realizzati nell’anno solare con la possibilità di riportare a nuovo, entro certi limiti, i redditi finanziari negativi eccedenti quelli positivi;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l3 level1 lfo4'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>eliminazione della tassazione sul maturato e mantenimento di tassazione opzionale mediante la dichiarazione o tramite intermediari autorizzati (tassazione sul realizzato);<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l3 level1 lfo4'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>aliquota agevolata sui rendimenti delle forme pensionistiche complementari;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l3 level1 lfo4'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>imposta sostitutiva agevolata sui redditi di natura finanziaria conseguiti dalle casse di previdenza.<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>PER I REDDITI DA LAVORO DIPENDENTE<o:p></o:p></span></b></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>revisione e semplificazione delle disposizioni riguardanti le somme ed i valori esclusi dalla formazione del reddito, con particolare riguardo ai “fringe benefit”.<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>PER I REDDITI DA LAVORO AUTONOMO<o:p></o:p></span></b></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l15 level1 lfo5'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>eliminare la disparità di trattamento tra acquisti in proprietà e in leasing degli immobili strumentali;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l15 level1 lfo5'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>riduzione delle ritenute sui compensi nel caso in cui il lavoratore autonomo sostenga elevati costi per lavoratori dipendenti e/o collaboratori;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l15 level1 lfo5'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>riconoscimento della neutralità fiscale per le operazioni di aggregazione e riorganizzazione degli studi professionali.<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>PER I REDDITI D’IMPRESA<o:p></o:p></span></b></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l24 level1 lfo6'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>regime opzionale di tassazione ad aliquota proporzionale allineata a quella dell’IRES prevedendo, al momento del prelievo o alla distribuzione dell’utile, l’assoggettamento ad IRPEF al netto di detta tassazione;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l24 level1 lfo6'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>incentivi fiscali per le spese relative agli investimenti qualificati, alla ricerca e sviluppo e all’incremento della base occupazionale.<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>PER I REDDITI DIVERSI<o:p></o:p></span></b></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l9 level1 lfo7'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>stabilizzazione dell’imposta sostitutiva sulla rivalutazione delle partecipazioni e dei terreni, anche edificabili;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l9 level1 lfo7'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>disciplina delle plusvalenze conseguite dai collezionisti di oggetti d’arte, di antiquariato o da collezione. <o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'> <o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>L’articolo 6 si occupa di IRES – La nuova imposta a due aliquote.<o:p></o:p></span></b></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Dal 1.01.2024 entrerà in vigore la GOBAL MINIMUM TAX, ovvero l’imposta globale minima per le multinazionali pari al 15% da cui l’esigenza di introdurre una nuova IRES in linea con il contesto internazionale ed idonea a rendere il nostro sistema fiscale maggiormente attrattivo.<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Aliquota impositiva ridotta rispetto al 24% per la quota di reddito destinata, nei due anni successivi, ad investimenti qualificati e/o nuova occupazione (chi più assume ed investe meno paga). L’obiettivo è quello di:<o:p></o:p></span></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l27 level1 lfo8'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>favorire la capitalizzazione delle imprese stabili in Italia;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l27 level1 lfo8'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>premiare, con la riduzione dell’imposta, chi investe in nuova occupazione e beni strumentali innovativi e/o qualificati in un breve arco di tempo.<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Coerente razionalizzazione/eliminazione dei crediti d’imposta vigenti.<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Nella delega sono inoltre previste disposizioni, in linea con le previsioni comunitarie, volte a:<o:p></o:p></span></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l10 level1 lfo9'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>semplificazione e revisione della disciplina di deducibilità degli interessi passivi anche attraverso l’introduzione di apposite franchigie;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l10 level1 lfo9'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>riordino del regime di compensazione delle perdite fiscali anche attraverso il recepimento dei principi espressi dalla Corte di Giustizia UE.<o:p></o:p></span></li></ul><p class=MsoNormalCxSpMiddle style='margin-left:36.0pt;mso-add-space:auto;text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'><o:p> </o:p></span></b></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'><o:p> </o:p></span></b></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'><o:p> </o:p></span></b></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Gli articoli 7 e 8 si occupano dell’IVA e dell’IRAP<o:p></o:p></span></b></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>IVA<o:p></o:p></span></b></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l8 level1 lfo10'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>razionalizzazione del numero e delle aliquote, nonché della disciplina delle operazioni esenti, secondo i criteri UE al fine di prevedere una maggiore omogeneizzazione del trattamento IVA per i beni ed i servizi similari;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l8 level1 lfo10'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>revisione della disciplina della detrazione;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l8 level1 lfo10'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>semplificare e velocizzare le procedure relative ai rimborsi;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l8 level1 lfo10'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>razionalizzare e semplificare la disciplina del gruppo IVA<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>IRAP<o:p></o:p></span></b></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>graduale superamento, con priorità per le società di persone, gli studi associati e le società tra professionisti attraverso l’introduzione di una sovraimposta con base imponibile corrispondente a quella IRES (per garantire i livelli di finanziamento della spesa sanitaria).<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'> <o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>L’articolo 9 </span></b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>della delega prevede ulteriori misure:<o:p></o:p></span></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l20 level1 lfo11'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>revisione delle disposizioni fiscali della CRISI d’IMPRESA, con particolare riferimento all’estensione della irrilevanza delle sopravvenienze attive e della deducibilità delle perdite su crediti, nonché transazione fiscale (attualmente limitata ai soli giudiziali);<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l20 level1 lfo11'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>superamento della disciplina delle società di comodo;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l20 level1 lfo11'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>ravvicinamento dei valori fiscali a quelli civilistici (i.e., ammortamenti, opere, forniture e servizi ultrannuali, crediti in valuta, interessi di mora, ecc.);<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l20 level1 lfo11'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>revisione della disciplina dei costi parzialmente deducibili (i.e., autovetture);<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l20 level1 lfo11'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>revisione della fiscalità di vantaggio anche attraverso il coordinamento con la disciplina UE;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l20 level1 lfo11'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>semplificazione e razionalizzazione della fiscalità del Terzo Settore.<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>L’articolo 10 </span></b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>prevede misure di semplificazione e razionalizzazione delle altre imposte indirette attraverso:<o:p></o:p></span></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l32 level1 lfo12'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>razionalizzazione della disciplina dei singoli tributi mediante revisione della base imponibile o della misura dell’imposta applicabile,<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l32 level1 lfo12'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>estensione dell’autoliquidazione anche per l’imposta di successione e per l’imposta di registro;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l32 level1 lfo12'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>semplificazione della disciplina dell’imposto di bollo e dei tributi speciali nell’ottica di una sempre più avanzata dematerializzazione dei documenti e degli atti;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l32 level1 lfo12'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>sostituzione dell’imposta di bollo, delle imposte ipotecarie e catastale, dei tributi speciali catastali e delle tasse ipotecarie con un TRIBUTO UNICO, eventualmente in misura fissa;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l32 level1 lfo12'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>riduzione e semplificazione degli adempimenti a carico dei contribuenti anche mediante l’implementazione di nuove soluzioni tecnologiche e il potenziamento dei servizi telematici;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l32 level1 lfo12'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>semplificazione delle modalità di pagamento dei tributi ed efficientamento dei sistemi di riscossione anche mediante l’utilizzo di mezzi elettronici di pagamento.<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Nell’articolo 11 – Disciplina Doganale </span></b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>sono previste misure di semplificazione e razionalizzazione della disciplina doganale:<o:p></o:p></span></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l5 level1 lfo32'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>armonizzazione della disciplina doganale a quella UE;<o:p></o:p></span></li></ul><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l23 level1 lfo13'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>completamento del processo di telematizzazione delle procedure per migliorare l’offerta dei servizi alle imprese che effettuano operazioni di import ed export;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l23 level1 lfo13'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>potenziamento dello “Sportello unico doganale e dei controlli” al fine di coordinare le diverse Amministrazioni che, a seconda dei casi, devono intervenire nella specifica operazione doganale;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l23 level1 lfo13'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>armonizzazione dell’istituto della controversia doganale con il procedimento di revisione dell’accertamento doganale.<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'> <o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>L’articolo 12 – le Accise </span></b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>prevede:<o:p></o:p></span></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l4 level1 lfo14'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>rimodulazione delle accise sui prodotti energetici promuovendo l’utilizzo di quelli ottenuti da risorse rinnovabili;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l4 level1 lfo14'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>revisione del sistema di tassazione in materia di accisa sul gas naturale e sull’energia elettrica collegando il predetto valore ai quantitativi dei prodotti effettivamente ceduti e fatturati (anziché sullo storico);<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l4 level1 lfo14'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>introduzione di un sistema di qualificazione degli operatori sulla base della loro affidabilità e solvibilità finalizzata alla concessione di benefici in termini di snellimento degli adempimenti amministrativi e di esonero, parziale o totale, dall’obbligo della prestazione delle cauzioni a garanzia dell’accisa dovuta;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l4 level1 lfo14'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>revisione della disciplina dell’imposta di consumo sugli oli lubrificanti, sui bitumi di petrolio ed altri prodotti finalizzata alla semplificazione delle procedure e degli adempimenti amministrativi.<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Dei Tributi Regionali si occupa l’articolo 13<o:p></o:p></span></b></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>La delega prevede la definitiva attuazione del federalismo fiscale regionale attraverso:<o:p></o:p></span></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l11 level1 lfo15'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>accelerazione del processo di autonomia finanziaria delle regioni a statuto ordinario mediante la sostituzione dei trasferimenti statali con la compartecipazione al gettito IRPEF e l’attribuzione della compartecipazione al gettito IVA in base al luogo effettivo di consumo, ovvero il luogo in cui avviene la cessione dei beni (principio della territorialità);<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l11 level1 lfo15'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>razionalizzazione dei tributi regionali mediante la trasformazione di alcuni tributi propri derivati (istituiti con legge dello Stato) in tributi propri regionali (istituiti con legge regionale) e semplificazione degli adempimenti tributari e la possibilità di introdurre con proprie leggi l’accertamento esecutivo e la definizione agevolata.<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>L’articolo 14 – Tributi Locali </span></b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>della delega prevede un nuovo sistema fiscale per i Comuni, Province e Citta Metropolitane attraverso:<o:p></o:p></span></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l6 level1 lfo16'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>consolidamento dell’autonomia finanziaria e la possibilità di gestire in autonomia la definizione agevolata delle proprie entrate;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l6 level1 lfo16'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>piena attuazione del federalismo fiscale garantendo i meccanismi di perequazione territoriale;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l6 level1 lfo16'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>riordino dei tributi locali e semplificazione degli adempimenti, anche mediante compensazione;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l6 level1 lfo16'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>introduzione di forme di cooperazione che privilegino l’adempimento spontaneo degli obblighi tributar, con sistemi premiali di riduzione delle sanzioni;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l6 level1 lfo16'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>sistema sanzionatorio più proporzionale;<o:p></o:p></span></li></ul><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l1 level1 lfo17'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>attribuzione del gettito IMU dei fabbricati D ai Comuni riducendone i trasferimenti erariali.<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Dei Giochi si occupa l’articolo 15 </span></b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>che prevede il riordino e l’aggiornamento delle disposizioni oggi vigenti.<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>In particolare:<o:p></o:p></span></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l13 level1 lfo18'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>conferma del modello organizzativo di settore, regime concessorio e autorizzativo;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l13 level1 lfo18'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>misure volte a tutelare i soggetti più vulnerabili (i.e., contenimento degli importi di giocata e di vincita, formazione continua per gestori ed esercenti, certificazione per apparecchi di gioco, ecc.);<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l13 level1 lfo18'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>adeguate forme di concertazione tra Stato, Regioni ed Enti locali in ordine alla pianificazione della dislocazione territoriale dei luoghi fisici di offerta di gioco;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l13 level1 lfo18'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>riordino delle reti di raccolta del gioco (a distanza e fisico), per razionalizzare territorialmente e numericamente i luoghi fisici di offerta;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l13 level1 lfo18'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>disciplina sulla trasparenza dei soggetti che controllano le società concessionarie;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l13 level1 lfo18'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>regole per i titoli abilitativi, autorizzazioni e controlli, garantendo ai comuni forme di partecipazione alla pianificazione e autorizzazione dell’offerta fisica di gioco che tenga conto di parametri di distanza da luoghi sensibili validi per l’intero territorio nazionale.<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>La Parte Terza della delega fiscale si occupa dei Procedimenti e delle Sanzioni.<o:p></o:p></span></b></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>In particolare l’articolo 16 procedimenti dell’Amministrazione Finanziaria e adempimenti dei contribuenti rileva che per creare un nuovo rapporto tra Fisco e Contribuente è necessario partire da una revisione dei procedimenti dell’Amministrazione Finanziaria e da una semplificazione dell’intero sistema.<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Nello specifico:<o:p></o:p></span></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l0 level1 lfo19'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>esclusione della decadenza da benefici fiscali in caso di inadempimenti formali o di minore gravità:<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l0 level1 lfo19'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>razionalizzazione degli obblighi dichiarativi riducendo i relativi adempimenti;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l0 level1 lfo19'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>maggiore armonizzazione dei termini degli adempimenti tributari, dichiarativi e di versamento con particolare attenzione per quelli in scadenza nel mese di agosto;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l0 level1 lfo19'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>semplificazione della modulistica e incentivazione dell’utilizzo delle dichiarazioni precompilate ampliandone la platea;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l0 level1 lfo19'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>previsione della sospensione, nei mesi di agosto e dicembre di ciascun anno dell’invio, da parte dell’Amministrazione Finanziaria, delle comunicazioni e degli inviti, delle richieste di atti, documenti, registri, dati e notizie;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l0 level1 lfo19'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>implementazione dei servizi digitali a disposizione dei cittadini.<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>L’articolo 17 (procedimenti accertativi) </span></b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>mira a rivoluzionare il procedimento accertativo incentrandolo sulla TAX COMPLIANCE VOLONTARIA, tenuto anche conto della quantità di dati (i.e., fatturazione elettronica, dichiarazioni, precompilate, ecc.) già a disposizione dell’Amministrazione Finanziaria.<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Gli interventi saranno volti a:<o:p></o:p></span></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l25 level1 lfo20'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>prevenire gli errori dei contribuenti e i conseguenti accertamenti;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l25 level1 lfo20'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>concentrare l’attività di controllo nei confronti di soggetti a più alto rischio fiscale;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l25 level1 lfo20'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>perseguire la riduzione dei fenomeni di evasione e di elusione fiscale massimizzando i livelli di adempimento spontaneo, anche con un maggior coinvolgimento dei professionisti, e l’implementazione delle seguenti misure:<o:p></o:p></span></li></ul><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l14 level1 lfo33'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>istituzione del concordato preventivo biennale;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l14 level1 lfo33'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>rafforzamento della cooperative compliance.<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Per i soggetti di minore dimensione</span></b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'> il concordato preventivo biennale darà la possibilità di aderire alla proposta sviluppata, in base all’incrocio delle banche dati, dall’Agenzia delle Entrate.<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Per i soggetti più grandi </span></b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>la cooperative compliance sarà rafforzata attraverso la riduzione delle soglie per l’entrata nel regime, la certificazione del sistema di controllo dei rischi fiscali, i maggiori meccanismi premiali, anche ai fini sanzionatori e la riduzione dei tempi per l’accertamento.<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>La delega prevede una semplificazione del <b>procedimento di riscossione</b> (<b>articolo 18</b>), con particolare riguardo a:<o:p></o:p></span></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l7 level1 lfo21'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>progressivo superamento del ruolo;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l7 level1 lfo21'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>accesso semplificato a forme di rateizzazione a 120 rate;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l7 level1 lfo21'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>estensione del termine di efficacia degli atti di riscossione per una maggiore rapidità dell’azione di recupero;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l7 level1 lfo21'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>eliminazione delle duplicazioni organizzative, logistiche e funzionali, con conseguente riduzione dei costi.<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'><o:p> </o:p></span></b></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Per i procedimenti del contenzioso (articolo 19</span></b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>) è prevista la revisione del contenzioso tributario:<o:p></o:p></span></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l29 level1 lfo22'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>abrogazione dell’istituto del reclamo/mediazione;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l29 level1 lfo22'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>previsione di ulteriori meccanismi di deflazione del contenzioso nei vari gradi di giudizio;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l29 level1 lfo22'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>comunicazione delle decisioni al termine dell’udienza.<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Per la revisione del processo telematico tributario</span></b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>:<o:p></o:p></span></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l17 level1 lfo23'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>miglioramento del processo telematico;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l17 level1 lfo23'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>possibilità, anche per una solo delle parti, di richiedere la discussione da remoto.<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Per le Sanzioni (articolo 20)</span></b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>, in merito agli aspetti comuni delle sanzioni amministrative penali:<o:p></o:p></span></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l22 level1 lfo24'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>realizzazione di una maggiore integrazione tra le fattispecie sanzionatorie, amministrative e penali;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l22 level1 lfo24'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>revisione del rapporto tra processo penale e tributario:<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l22 level1 lfo24'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>riduzione delle sanzioni in presenza dell’adozione di un efficace sistema di controllo dei rischi fiscali.<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Sanzioni Penali<o:p></o:p></span></b></p><p class=MsoNormalCxSpMiddle style='margin-left:36.0pt;mso-add-space:auto;text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>revisione dei profili sanzionatori per gli omessi versamenti non reiterati<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Sanzioni Amministrative<o:p></o:p></span></b></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l16 level1 lfo25'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>maggiore proporzionalità delle sanzioni rispetto alle condotte contestate, fermo restando la maggiore rilevanza in presenza di comportamenti fraudolenti;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l16 level1 lfo25'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>revisione della disciplina della recidiva, dei cumuli e delle continuazioni.<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Per le Accise e le altre imposte indirette sulla produzione e sui consumi<o:p></o:p></span></b></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l12 level1 lfo26'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>maggiore integrazione tra il sistema sanzionatorio amministrativo e quello penale;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l12 level1 lfo26'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>revisione dell’entità delle sanzioni (maggiore proporzionalità);<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l12 level1 lfo26'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>introdurre il reato di sottrazione all’accertamento o al pagamento dell’accise sui tabacchi e le relative sanzioni;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l12 level1 lfo26'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>riordino delle disposizioni vigenti in materia di vendita senza autorizzazione o acquisto da persone non autorizzate alla vendita di tabacchi lavorati.<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Per le Dogane<o:p></o:p></span></b></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l18 level1 lfo27'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>adeguamento delle sanzioni ai principi UE di effettività e proporzionalità;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l18 level1 lfo27'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>revisione del sistema sanzionatorio in materia di contrabbando e di illeciti amministrativi.<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Infine, <b>l’articolo 21 della delega è dedicato alla redazione dei materiali e alla relativa codificazione </b>ovvero all’elaborazione di Testi Unici (entro 12 mesi) ed alla codificazione del Diritto Tributario (entro 24 mesi).<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Testi Unici<o:p></o:p></span></b></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l31 level1 lfo29'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>razionalizzazione e raggruppamento per settori omogenei delle norme vigenti, con relativo coordinamento con la normativa UE;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l31 level1 lfo29'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>abrogazione delle disposizioni incompatibili e/o non più attuali;<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><b><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Codificazione<o:p></o:p></span></b></p><p class=MsoNormal style='text-align:justify'><u><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Parte generale</span></u><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'> sulla disciplina degli istituti comuni al sistema fiscale:<o:p></o:p></span></p><ul style='margin-top:0cm' type=disc><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l26 level1 lfo28'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>statuto dei diritti del contribuente e soggetti passivi;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l26 level1 lfo28'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>dichiarazione, accertamento e riscossione;<o:p></o:p></span></li><li class=MsoNormalCxSpMiddle style='text-align:justify;mso-list:l26 level1 lfo28'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>sanzioni e contenzioso:<o:p></o:p></span></li></ul><p class=MsoNormal style='text-align:justify'><u><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Parte speciale</span></u><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'> contenente la disciplina delle singole imposte.<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt;font-family:"Arial",sans-serif;mso-fareast-language:IT'>A cura del <o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt;font-family:"Arial",sans-serif;mso-fareast-language:IT'>Coordinatore Nazionale <o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt;font-family:"Arial",sans-serif;mso-fareast-language:IT'>Valentino Sempreboni<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Su materiale in bozza pubblicato su diversi siti specializzati, compreso lo schema di legge delega.<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-family:"Arial",sans-serif;mso-fareast-language:IT'>Quanto sopra suscettibile di modifiche ed integrazioni a seguito delle decisioni politiche assunte in sede deliberativa CdM. <o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div><div id="DAB4FAD8-2DD7-40BB-A1B8-4E2AA1F9FDF2"><br /><table style="border-top: 1px solid #D3D4DE;"><tr><td style="width: 55px; padding-top: 13px;"><a href="https://www.avast.com/sig-email?utm_medium=email&utm_source=link&utm_campaign=sig-email&utm_content=emailclient" target="_blank"><img 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