One of the new features contained in draft of the fiscal measure launched in recent days by the Meloni government concerns the faculty of Tax of aaccess directly the current accounts of debtor taxpayersto check availability, before making a purchase foreclosure. In other words, if there is availability, the payment order is triggered immediately.
While waiting to know whether the provision will be confirmed in the final version of the document, a series of considerations must be made. The seizure of current accounts already exists in the current tax legislation, but the novelty in the budget maneuver will make the procedure more precise and faster, providing the Revenue Agency with the possibility of directly verifying the availability of bank deposits. In the government’s plans, this is a move to improve the achievement of the objectives of combating tax evasion already expressed in the fiscal delegation.
The news in the tax world concerns the seizure of accounts discovered by consulting the archive of financial reports. If the draft version is confirmed, once the budget law comes into force the collection agent – by notifying the bank and also the debtor within thirty days – will have the possibility of going without fail and thus withdrawing the entire sum due where there is availability. As reported by Courieryou will be able to log in with “direct electronic connection to information relating to available availability” on the accounts. If the debtor’s credits emerge in the availability of one or more financial operators, the agent ”draws up and notifies the payment order electronically to the third party without delay”. The provision also highlights that “Lnotification of the payment order is also carried out, under penalty of nullity, to the debtor, according to the established methods” no later than thirty days from notification to the third party.
The mechanism will thus be made more centered and immediate. The technical solutions they will then be established through a decree of the Ministry of Economy after consulting the ABI, Poste and the Association of payment service providers, but also the Guarantor for the protection of personal data. In this way it will be possible for the Revenue Agency-Collection to adopt “suitable guarantee measures to protect the rights and freedoms of the interested parties, through the provision of specific security measures“.
In the evening, the government leaked a clarification. The electronic payment, with direct access of the collection agent to the current accounts, would not be triggered, according to what was written in the maneuver, if the credit with the tax authorities was less than one thousand euros. “For the needs of maximum protection of the debtor”, it explains, “if the total amount of the credit for which proceedings are being taken is less than a thousand euros in total”, the procedure described above will not be triggered.