Rottamazione dei ruoli dal 2000 al 2017, cancellazione dei debiti fino a 1.000 euro, regolarizzazione della posizione delle ASD ed infine “saldo e stralcio” per le persone fisiche in difficoltà economica. Sono alcuni degli interventi del Legislatore attuati attraverso la Manovra 2019, prima con il Collegato fiscale (D.L. 23 ottobre 2018, n. 119, convertito con L. 17 dicembre 2018, n. 136) e poi con la Legge di Bilancio (L. 30 dicembre 2018, n. 145)) al fine di permettere ai contribuenti di sanare le proprie pendenze nei confronti del Fisco.
In particolare, nel Decreto fiscale, trova posto:
- the simplified definition of the minutes of findings ( art. 1 );
- the simplified definition of the documents of the assessment procedure ( art. 2 );
- the new edition of the simplified definition of loads delivered to the collection agent from 1 January 2000 to 31 December 2017 ( art. 3 );
- the cancellation of debts resulting from the charges entrusted to the collection agents from 1 January 2000 to 31 December 2010 ( art. 4 );
- the simplified definition of the charges entrusted to the collection agent as own resources of the European Union ( art. 5 );
- the simplified resolution of tax disputes ( art. 6 );
- the amnesty for amateur sports associations and clubs ( art. 7 );
- the simplified definition of excise taxes ( art. 8 );
- the regularization for formal irregularities for both income tax and VAT purposes ( art. 9 ).
Finally, the Budget Law (Article 1, paragraphs 184 to 199 ) proposed a “balance and write-off,” which involves applying a rate to the amount owed by the taxpayer, determined based on the “serious and proven situation of economic hardship,” certified by the ISEE declaration and applicable to each household. This also applies to debts assigned to the collection agent from January 1, 2000, to December 31, 2017, and the maximum amount eligible for amnesty is set at €20,000, as shown in the ISEE declaration.