Scrapping folders, how it works and which municipalities accept it. Rome, Milan, Florence (and beyond) say “no”

live there scrapping quat of the burdens entrusted to the collection from 2000 to June 30, 2022 foreseen among the twelve ways of the fiscal truce in the last budget law. In fact, the Tax-Collection Agency (Ader) has made known the only electronic methods of submitting the application, through the website and the Frequently Asked Questions for submitting the application for membership to the new amnesty that allows to return to the race for bonuses. payment also to taxpayers who have expired from the three previous editions of the scrapping and the balance and statement for not having paid all the installments within the established terms. Amnesty which, in addition to unpaid taxes and contributions, can also affect traffic fines: in this case the fine is maintained and the interest (whatever they are called, including therefore “surcharges”) and the premium will be deducted from the taxpayer.

How does fine scrapping work?

The 2023 Budget Law also provides for the automatic cancellation, as of March 31, 2023, without any request from the taxpayer, of individual debts entrusted to the collection agent by state administrations, agencies tax authorities and public social security bodies, from January 1, 2000 until December 31, 2015, for a residual amount of up to one thousand euros. The amount is calculated from the effective date of the Act and includes the principal, late interest and penalties. The rule states that, for creditor entities other than state administrations, tax agencies and public social security entities: the “Snippet” only refers to penalties and interest, including late payment interest.

The capital, the amounts accrued in terms of reimbursement of the costs of the executive procedures and the costs of notification of the folders are fully due; With regard to the penalties for violations of the Highway Code and other administrative penalties (different from the penalties imposed for tax violations or for non-compliance with obligations relating to contributions and premiums owed to social security entities), the “Fragment ” only applies to interest, as it is called, and does not cancel the penalties and the amounts accrued in terms of reimbursement of expenses for the executive management and notification of the payment notice. The Law also provides that creditors other than state administrations, tax agencies and public social security entities may decide not to apply the “Extract” (the so-called partial cancellation) and, therefore, avoid cancellation. planned automatic lation, through the adoption of a specific provision. and notify the Collection Agent before January 31, 2023.

Scrapping fines, which municipalities accept it (and which don’t)

However, some councils have announced that they will not accept the extract from the folders relating to theIMU and other local taxes, especially the TARY. Among the cities that have already said no to the elimination there are milan, Rome, bologna I Florence, Piacenza, Verona I Barium, while Naples and Turin have not yet made a decision, which propose quater scrapping as an alternative. Amnesty valid on the other hand for the Municipalities of Acerra, Arezzo, Lecce, Pistoia, Lucca. “It would basically mean reducing services to people by 60 million a year for five years, services such as assistance to the disabled, public transport, nursery schools”, explains the mayor. Robert Gualtieri. For the city council of Milan, on the other hand, measures such as the elimination “disincentivize virtuous behavior and oppose the principle of fairness towards citizens, the vast majority of whom fulfill their obligations to contribute to public spending”.

The old man in alarm

Regarding Anci, the association of Italian municipalities, it has raised some observations on the rules relating to the settlement of taxes, to the extent that the partial elimination of folders for amounts of up to a thousand euros “does not seem to achieve the aim of freeing the Agency’s Revenue-Collection warehouse of the oldest credits”, which was basically the reason why the amnesty was introduced. The measure therefore appears as a kind of “unilateral scrapping ” of the charges entered in the register, which may continue to exist if they are not paid. The calendar was also criticized, which sets the deadline for not joining on January 31. A deadline that is too close even to convene town councils and decide on non-adherence.

Source : IL Messaggero

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