-
Transactional advisory services
Find out more about the transactional advisory services of Grant Thornton Financial Advisory Services
-
Valuations
Find out more about the valuations services of Grant Thornton Financial Advisory Services
-
Mergers and acquisitions
Find out more about the merger and acquisition services of Grant Thornton Financial Advisory Services
-
Forensic and investigation services
Find out more about the forensic and investigation services of Grant Thornton Financial Advisory Services
-
Recovery & reorganisation
Find out more about the Recovery & reorganisation services of Grant Thornton Financial Advisory Services
-
Business risk services
Find out more about the business risk services of Grant Thornton Financial Advisory Services
-
Business consulting
Find out more about the business consulting services of Grant Thornton Financial Advisory Services
-
Capital market
Capital market
-
Corporate and business tax
Find out more about our corporate and business tax services.
-
Direct international tax
Find out more about our direct international tax services.
-
Global mobility services
Find out more about our global mobility services.
-
Indirect international tax
Find out more about our indirect international tax services.
-
Transfer pricing
Find out more about our transfer pricing services.
-
Litigation
Our lawyers and accountants can manage all defense measures provided not only by the Italian law, but also by EU regulations and conventions
-
Family business
Find out more about our Family business services.
-
Legal
The client can be assisted in every need and with the same care both on important operations or disputes and on simple matters
-
Back office outsourcing
Find out more about our Back office outsourcing services
-
Business process outsourcing
Find out more about our business process outsourcing services.
-
Compilation of financial statements
Find out more about our compilation of financial statements services.
-
Tax compliance
Find out more about our tax compliance services.
-
Electronic invoicing
Find out more about our electronic invoicing services
-
Electronic storage
Electronic storage is an archiving procedure that guarantees the legal validity of a digitally stored electronic document
-
Revaluation of corporate assets
Find out your civil and fiscal revaluation of tangible, intangible and financial assets
-
Human resources consulting
Find out more about our human resources consulting services.
-
Payroll
Find out more about our payroll services.
-
HR News
HR News the monthly information newsletter by Grant Thornton HR
-
Cybersecurity
GT Digital helps clients structure information security management internal functions, also through partially or totally outsourced functions
-
Agile and Programme Management
GT Digital provides support in the adoption and implementation of different portfolio management
-
Robotic Process Automation
Our “BOT Farm” can rely on digital workers able to help clients in routine activities, allowing employees to deal with more added-value activities
-
Data strategy and management
GT Digital can support clients in seizing the opportunities offered by Big Data, from the definition of strategies to the implementation of systems
-
Enterprise Resource Planning
We support clients in selecting the most appropriate ERP System according to their specific needs, helping them also understand licensing models
-
IT strategy
GT Digital supports clients in making strategic choices, identifying innovation opportunities, comparing themselves with competitors
-
IT service management
We can support with software selection and with the implementation of dedicated tools for the management of ICT processes
-
DORA and NIS 2
The entry into force of the DORA Regulation and NIS2 represents a major step towards the creation of a harmonised regulatory framework
Below are the changes introduced with the provision on the regularization of tax bills (so-called “rottamazione cartelle”) (art. 6, Law Decree n. 193 dated 22/10/2016 – Official Gazette n. 249 dated 24/10/2016).
Subjects concerned
All those subjects who received tax bills by the tax collector's office related to unpaid taxes and contributions from 2000 to 2015.
Those taxpayers who obtained a payment by instalments will have to demonstrate the regular fulfilment of payments from 01/10/2016 to 31/12/2016.
If a legal action was started before the Tax courts, the taxpayer shall give up the proceedings.
Scope of the provision
Exclusions
- Import VAT
- Recovery of State aid
- Sentences by the Court of Audit
- Fines and penalties due subsequently to criminal sentences and sanctions
- Fines for violation of the rules of the road
Object of the regularization
The benefit from the regularization implies the payment of the taxes and contributions due, minus delay interest, penalties, and additional amounts.
Therefore, the amount to be paid is: principal, accrued interest due to the tax collector’s office, and reimbursement of expenses.
Fulfilments to obtain the regularization
An application shall be filed by 23/01/2017.
Such application must contain a waiver of legal proceedings.
It allows the interruption of executive procedures towards the concerned taxpayer.
Equitalia (the Italian tax collector’s office) will notify the amounts due and the relevant due dates by 24/04/2017. The deadline for the payment of the last instalment is 15/03/2018.
Payment must be fulfilled by 15/03/2018.
Additional remarks
The provision is effective starting from the publication date of the Law Decree (i.e. 24 October 2016).
However, there could be some changes due to the conversion of the Law Decree at hand into law (to be realized within 60 days after its coming into effect).
Therefore, we suggest:
- to take stock of the individual situation
- to contact and meet one of our professionals in order to analyse the situation and define the possible actions to be taken.