09/11/2023 - Atti propedeutici alla riscossione coattiva delle entrate

The Assessment and Collection training program is divided into a series of courses, each of which will explore a specific aspect of the subject. The webinar "Preparatory Procedures for the Forced Collection of Revenue" is part of the Forced Collection course, which is divided into four training modules. The reform of local forced collection, introduced in 2020 with Law 160/2019, was stalled for a year and a half (from March 8, 2020 to August 31, 2021) and restarted just over a year ago, meaning municipalities have only recently begun testing the new procedures in the field. In the meantime, the legislature has intervened several times (Law 215/2021, Law 234/2021, Law 197/2022), modifying the remuneration system for the national tax collection service, introducing "fiscal truce" tools (partial write-offs and fourth-stage debt relief), and establishing a new timeframe for uncollectable amounts. It is therefore necessary to deal with a complex and complex set of rules that are difficult to interpret due to a succession of sector-specific and general provisions, seeking a definitive solution with the implementation of the recently approved tax delegation law (Law No. 111 of August 9, 2023). The course therefore aims to examine the regulatory and case law developments, with particular reference to the preparatory acts for the forced collection of local revenues, distinguishing between direct or concessional management and those entrusted to the Revenue Collection Agency (ADER). Speaker: Giuseppe Debenedetto, Subject Matter Expert