Riforma tributaria, nuovo rapporto Fisco-contribuente e regime di adempimento collaborativo

The recent italian tax reform, introduced with Delegated Law No. 111 of 9 August 2023, has also had a significant impact on the Italian cooperative compliance regime. The legislative amendment has redefined the relationship between the Tax Administration and taxpayers, increasingly steering it towards greater legal certainty and principles of mutual cooperation. In this context, the essay – after briefly recalling the historical development of the regime – outlines its essential features, highlighting its central role as a key instrument for mitigating tax risks and fostering the establishment of a preventive dialogue between the Tax Administration and taxpayers