Rome – The Italian Agenzia delle Entrate issued new rules for queries: they will have to be ex ante and contain more details. All tax-payers, including the ‘smaller’ ones, are liable to fall under the Office’s magnifying glass. “Tax agents will in fact be capable of deciding, during routine checks, to verify if the person that the Agency might have “queried” was in conformity with the answers provided.
Lastly, maximum fines are provided for those tax-payers who did not present the mandatory examination in case the Agency, during its audit, detected the non-existence of the conditions that allow for non-compliance with the regulation”.