TAX INVESTIGATIONS AND SANCTIONS.
As required by paragraph 17, the stability law expands the powers of the local offices of the Treasury and the office of the Tax Administration, with regard to the partial tax assessments. From February 1, 2011, as specified by paragraph 18 (which makes changes to the decree. 218/1997, "with provisions for establishing membership and conciliation proceedings", by amending the Articles. 2, paragraph 5, 3, paragraphs 3 and 15, paragraph 1) will be increased from one quarter to one third of the minimum required by law, the imposition of administrative penalties where there has been reported with the accession to the direct and indirect taxes and always will be increased by quarter to a third sanctions if the taxpayer waives notice of assessment or challenge the settlement and to make application for membership with determination, will pay, within the time limit for bringing an action, the total amount due. Paragraph 19 amends paragraph 6 of Article 48 of Legislative Decree 31 December 1992, n. 546, as amended (the tax provisions on the process) so as from 1 February 2010, when reconciliation occurred, administrative sanctions shall no longer apply to the extent of one third, but the extent of 40% of the amount imposed in the ratio of 'amount of tax resulting from the council itself. So the measure of sanctions can not be less (not more than one third) to 40% of the minimum amount prescribed for the most serious violations provided for each charge. The second paragraph of Article 20. Stability of a law amending the Decree of 18 December 1997, n. 472 (General provisions relating to tax penalties). In particular, from 1 February 2011, are increased penalties in the event of repentance industrious, the repentance that refers to a violation that has not already been found and still has not begun access, inspections, audits or other administrative investigation of which the author or entities jointly obliged, they had been formally informed.
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