State aid, why not a pre-filled one?

The compilation and the current timing established for the self-declaration on state aid is of concern, but in fact there would be a solution that combines the needs of both the PA and the taxpayer.

The Measure of the Director ofRevenue Agency issued on April 27, defines, as required by the decree of the Minister of Economy and Finance dated December 11, 2021, the methods, terms of presentation and content of theself-declaration for aid of Section 3.1 and Section 3.12 of the Communication of the European Commission of 19 March 2020 C (2020) 1863 final, concerning the “Temporary framework for state aid measures to support the economy in the current Covid-19 emergency”updated with Communication C (2021) 564 of January 28, 2021.

The same document contains methods and terms of voluntary return of the state aid used in excess of the limits set, as established by the decree of the MEF mentioned above.

It immediately caught the eye of the insiders nonsense of performance as conceived, pending the data redundancy requests, substantially already in the possession of public administrations except for some such as, exemplifying one of the most common, the effective measure of the tax credit on leases.

In this case, even though the Agency already has the data referring to the lease contracts registered, it does not actually have the automatic availability of the data relating to the payment on which the actual accrual depends.

In fact, a first note is about the correct scope in which to place the fulfillment.

Is it a tax law? No

State aid, why not a pre-filled one?

It is true that the provision is issued by the Revenue Agency in application of a decree of the MEF and contemplates obligations for the “taxpayers”, but it is also true that it is a matter of obligations that are not of a fiscal nature.

Instead, these are fulfilments relating to subsidies recognized to businesses operating in the European Union, regulated by an EU treaty that delimits the competences of the individual states regarding the granting of aid and subsidiesin order to avoid that these alter the competition regime between subjects operating in the Community economic market, among other things necessary to feed a database managed by the MISE.

From this derives theobjective difficulty in being able to refer to the dictates of the Statute of the Taxpayer which in article 1 – “General principles” reports:

“1. The provisions of this law, in implementation of articles 3, 23, 53 and 97 of the Constitution, constitute general principles of the tax system and can be derogated or modified only expressly and never by special laws. “

A fulfillment of the PA transferred to the taxpayer

Another observation concerns the text of the Law 24/12/2012 n. 234 containing the “General rules on Italy’s participation in the training and implementation of European Union legislation and policies“, Which in its article 52 provides that for the purpose of updating the database of state aid:

“… the public or private entities that grant or manage the aforementioned aids transmit the relevant information to the database set up at the Ministry of Economic Development pursuant to article 14, paragraph 2, of law no. 57, which takes the name of the National Register of State Aids. “

And that the same article always has:

“The provisions for the granting and disbursement of said aids expressly indicate that the information has been entered in the Register and that it has been interrogated”

It is true that, as the director of the Revenue Agency Ruffini pointed out, not all the necessary data are immediately available. Citing an example presented during his speech on 5 May at a hearing at the Parliamentary Supervisory Commission on the Tax Registry:

“The” Size “of the company must be assumed according to the definition contained in a recommendation from the European Commission and the” Legal form “of the company must be identified on the basis of a specific code that does not correspond to that provided for by national legislation.”

Why not a pre-filled self-declaration?

In the same hearing the success of the pre-filled declarations was highlighted:

“The pre-filled declaration shows an unquestionably positive trend in quantitative and qualitative terms: there has been a constant increase over the years in the declarations transmitted directly by the citizen without the intervention of intermediaries (from 1.4 million in 2015 to 3.8 million in 2020 , equal to over 17 percent of the total of 730 received). “

I do not want to reiterate mine here different reading of the same dataand this without taking into account how many of these pre-filled forms have actually been verified and sent by the taxpayer himself and how many supervised by CAF and Consultants.

The result of almost 17 percent of potential users after 6 years from its introduction cannot be considered completely positive, also considering the consequences in terms of time “stolen” to professionals and companies to feed the database of the PA necessary for the preparation of the declaration forms, which could very well be invested in consultancy and production activities.

We add to this that i technical times for the formation and processing of the aforementioned data is in fact the cause of the lengthening of the submission times of the same tax returns.

From the expirations in the spring of the “paper” era, with the advent of Entratel and increasingly invasive telematic obligations in the absence of regulatory simplification, the terms for 730 and for the income models have been moved to autumn.

Returning to the self-declaration on state aid, leaving aside the criticism and evaluating that the PA has most of the necessary data to carry out the fulfillment independently, except for some formal data such as the example indicated above by the Director Ruffini, as well as those relating to the tax credits used for which a prior application and / or authorization was not required, I ask, if it is deemed necessary for the taxpayer to list all the elements, why not take advantage of these months to make a model prepared by the Revenue Agency itself can be integrated only with missing data, like the pre-filled income tax forms?

It would be a way to comply with the provisions of the law, which does not provide for the full transfer of the fulfillment to the taxpayer, would encourage the latter in positive terms to carry out a collaborative task of public utility and would also demonstrate the effective efficiency of the State Machine and the effectiveness of the work carried out by the Public Administration itself.

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State aid, why not a pre-filled one?


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