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IL RAVVEDIMENTO OPEROSO DOPO LA RIFORMA DEL SISTEMA SANZIONATORIO TRIBUTARIO: ANALISI FNC-CNDCEC


Con la riforma del sistema sanzionatorio tributario, adottata in attuazione della delega fiscale, la disciplina dell'istituto del ravvedimento operoso è stata adeguata alle novità introdotte nel procedimento accertativo, prevedendo la possibilità di effettuare il ravvedimento anche successivamente alla comunicazione dello schema di atto, con il quale è stata data attuazione al principio del contraddittorio preventivo.Altra novità e rappresentata dalla possibilità di applicare al ravvedimento l'istituto del cumulo giuridico delle sanzioni. Le novità sopra esposte trovano applicazione per le violazioni commesse a partire dal 1° settembre 2024. Conseguentemente, ancora per molti anni, troveranno applicazione due diversi regimi sanzionatori: il primo, applicabile alle violazioni commesse fino al 31 agosto 2024; il secondo applicabile alle violazioni commesse a partire dal 1° settembre 2024. Nel documento "Revisione del sistema sanzionatorio amministrativo: come cambia il ravvedimento operoso" il Consiglio e la Fondazione Nazionale dei Commercialisti operano un'analisi approfondita in merito all?"esatta portata delle modifiche che hanno interessato l'istituto. Fonte: https://www.fondazionenazionalecommercialisti.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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