(Adnkronos) - “L’obiettivo principale della delega è stata la trasformazione degli strumenti di interlocuzione preventiva da strumenti di quantità a strumenti di qualità”. Così la dott.ssa Anna Luigia Cazzato, nel corso dell’evento: “EY Tax Update 2025. Riforma fiscale: sfide e opportunità per le imprese”, organizzato da EY e focalizzato, appunto, sulla riforma fiscale in corso.
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00:00As in all situations, the implementation of reforms is always left, after the regulatory phase, in the hands of those who have to act, and certainly the operating margins of the financial administration are very wide.
00:18Therefore, the compliance institutes, which are many, are not only the so-called compliance, the strengthening of the cooperative, but there are many other institutes, the implementation and strengthening of the interpellation, the implementation of the simplified consultation service,
00:36where they will be carried out in homage to the principles of the Delegate Law, therefore in the interest of the protection of taxpayers and the strengthening of preventive compliance,
00:46they will certainly be elements and points of strength in the field of strengthening the relationship between tax and taxpayers, inspired by the principles of transparency and collaboration.
00:58Let's say that the main goal of the Delegate Law, despite the criteria of what could be thought on the basis of the nominalistic elements that can be deduced from the Delegate Law,
01:11which is to reduce the interpellation, to resize the recourse to the interpellation, in reality there has been a transformation of preventive interlocution tools from quantity tools to quality tools.
01:24That is, the legislator of the Delegate Law has introduced, compared to the interpretative activity, a whole set of provisions, those that regulate the emanation of the interpretative circular,
01:35those that foresee the emanation of some guidelines on the abuse of the law, the strengthening of the interpellation as a tool of quality interlocution, the introduction of the simplified consultation service,
01:47all forms, the reintroduction or the re-legitimation of the legal consultation services.
01:54These are all tools that, correctly placed, do not go to the dimension of reducing the space of preventive interlocution,
02:02but only to place it within what is the context and the most suitable tool for specific situations.
02:10So, in principle, there has been a transformation from a mass tool to a quality tool.