This note describes the main features of the Italian cooperative compliance regime from inception to present day. In particular, it outlines the changes introduced by the recent Italian tax reform, which laid the foundations for a system that is responsive to a new understanding of the relationship between the tax authorities and taxpayers that is less authoritative and more inspired by and based on a spirit of collaboration and early communication between the parties.
Allena, M., The New Italian Cooperative Compliance Regime, <<EUROPEAN TAXATION>>, 2024; 2024 (64): N/A-N/A [https://hdl.handle.net/10807/290616]
The New Italian Cooperative Compliance Regime
Allena, Marco
2024
Abstract
This note describes the main features of the Italian cooperative compliance regime from inception to present day. In particular, it outlines the changes introduced by the recent Italian tax reform, which laid the foundations for a system that is responsive to a new understanding of the relationship between the tax authorities and taxpayers that is less authoritative and more inspired by and based on a spirit of collaboration and early communication between the parties.
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