Draft Budget Law 2023: incentive for closing Tax Proceedings in Italy
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The Italian Government released the 2023 Draft Budget Law on 29th November 2022 for the approval of the two Chambers of Parliament. It includes, among other tax measures, several provisions to provide incentives to prevent the start or close pending tax disputes. Such incentives are qualified as “Measures to support taxpayers” since their scope is to reduce the pending liabilities of taxpayers concerning the tax authorities.
The professionals of the Tax department wrote a preliminary summary of the Budget Law, considering that possible changes may be brought during the Parliament approval which is planned to be made before 31 December 2022.
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