compensation claims against the Public Administration with tax liabilities defined in legal proceedings or litigation
April 3, 2014
TABLE OF CONTENTS
1. Receivables from the Public Administration for use in
2. Tax payables countervailable 3
3. Proceedings for compensation 3
4. Perfecting payments 4
5. Recovery of sums corresponding to the credits used to offset 5
With art. 28-d of the DPR 602/1973 - introduced by art. 9 co. 1, of Legislative Decree no. 35/2013 (converted into Law no. 64/2013) - the legislature has provided a hypothesis of extinction by offsetting tax liabilities in addition to the other possibility of compensation provided for by art. 28-quater of the same Presidential Decree, which regulates the trade-off of claims against the Public Administration with the amounts due as a result of role memberships.
Specifically, Article. 28-d provides the ability to compensate for trade receivables due from the Public Administrations with the sums owed to the Treasury for the completion of the institutes of definition of the tax claim and deflationary tax litigation.
It is, in essence, that those tax liabilities become due after the forms of membership, in whole or in part, to the claims of the tax authorities that the taxpayer may decide to "activate" during proceedings or litigation, which are described below.
1. Trade receivables due from the Public Administration can be used to offset
trade receivables to be eligible for compensation must be:
• owed by the State, public-sector organizations of the regions, autonomous provinces of Trento and Bolzano, the local authorities and Bodies of the National Health Service;
• accrued until 31 December 2012 for administration, supplies, contracts and professional services;
• certain, liquid and due and not prescribed;
• subject to a special certificate by the debtor.
They can be extinguished by offsetting the taxes payable resulting from the application of the following institutions definers of the tax claim and deflationary tax litigation:
• the tax settlement (Article 8 of Legislative Decree no. n. 218 of 19.06.1997);
• the definition of invitations to appear (art. 5, para. 1-bis and art. 11, para. 1-bis of Legislative Decree no. n. 218 of 19.06.1997);
• the definition of the official reports (Art. 5-bis of Legislative Decree no. n. 218 of 19.06.1997);
• the compliance / failure to challenge the notice of assessment (Art. 15, Legislative Decree no. n. 218 of 19.06.1997);
• facilitated the definition of sanctions (Article 16:17 n. 472 of Legislative Decree no. 18.12.1997)
• judicial settlement (Article 48 Legislative Decree no. n. 546, 31.12.1992);
• the complaint and mediation (Article 17-bis of Legislative Decree no. n. 546, 31.12.1992).
2. Tax payables offset
3. The procedure for compensation
with the Ministerial Decree of 14 January 2014 established the procedures for the implementation of the new institution, and with the subsequent decision of the Director of the Revenue dated 31 January 2014 was approved the specific form of payment ( "Credit PP.AA F24").
Finally, with Resolution no. 16 of February 4, 2014 Revenue Agency, was set up specific tax code ("PPAA".)
In order to proceed with the compensation, it is necessary that the certificates issued by the debtor is, on application, converted to a format Electronic Platform of electronic credit certification, prepared by the Ministry of Economy and Finance - Department of the General Accounting Office, directly accessible from the internet portal http://certificazionecrediti.mef.gov.it.
Certification issued electronically shall bear the due date for payment of the credit certificate.
purposes of the compensation you need to use the form "F24 PP.AA. Credits" available exclusively in electronic format on the website of the Inland Revenue. The form must be presented electronically (or Entratel Fisconline.)
This new module will return the code of the credit specified in the applicable certification electronically (in the field called "credit certification number") as well as the tax code "PPAA" specially established.
compensation in debt to pay off, as indicated in the column "amount paid" must be identified by the specific codes - listed in the Annex to the aforementioned Ministerial Decree of January 14, 2014 and available on the website of the Inland Revenue - which identify the reason of the amounts due in relation to different forms of definition of the tax claim previously mentioned.
In the case where the debts that are intended to offset receivables are greater than the difference due may be paid through the same form or with a separate operation by debit to bank account or post office.
4. The completion of payment
The payment of the debt is considered completed only when the following conditions being met:
• credits used to offset prove certified through the appropriate electronic platform and have not already been paid by the Public Administration or used for other purposes ,
• certification bears the date for payment of the credit certificate;
• the person with the debt coincides with the person who owns the credit arising from the related certifications;
• Module "F24 Credits PP.AA." not present payments other than those identified by tax codes for amounts due according to the institution of definition of the tax claim and deflationary tax litigation;
• the possible use of credits to offset different from those certified within the module "F24 PP.AA. Credits" to conform the provisions in force concerning compensation paid by the F24 module (eg. compensation of VAT credits for a value exceeding € 5,000.00);
• be charged for any difference due to the balance of the form "F24
5. Recovery of the amounts corresponding to the credits used to offset
credits public administrations "is unsuccessful.
If even one of these conditions is not met, all payments contained in the form will be considered as not occurred.
The Inland Revenue verification compliance with the conditions of validity of the modules by sending, via computer, the electronic platform of certification:
• the tax code of the holder of the debt;
• the amounts of the credits used to offset;
• the date of electronic submission of the form.
Platform electronic certification shall notify the Inland Revenue always electronically, the outcome of the checks in order to ascertain the existence of such conditions.
If successful, the electronic platform certification, prior to such notice, recorded in their files place the use of certified credits for the amount shown in the modules "F24 Credits Public Administration." The Inland Revenue will take care to inform the person concerned about the outcome of compensation through a receipt, which is available through the website of telematic services of the same agency.
If that fails, however, the platform of electronic certification shall specify the reasons have not determined the acceptability of the form, in view of the subsequent communication by the Agency to the interested party.
Any failure to charge the positive balance of the form "F24 Credits Public Administration", as well as the cancellation of the forms "F24 Credit PP . AA. "carried out by the Inland Revenue - possibly at the request of the taxpayers - are communicated, using IT systems, a common platform for electronic certification to the Agency for the purposes of the cancellation of registrations.
Upon acceptance of the module and inspected for any defects, the person concerned is eligible for the compensation of the institution; in this case - the Public Administration debtor, within sixty days from the due date for payment of the claim (indicated in the certificate issued by the Public Administration), shall pay the amounts due to the State Treasury. In the event of non-payment, the recovery of sums proceed against the public administration concerned until the coercive collection in accordance with the provisions of Presidential Decree no. 602/73.
The opinions and information contained in this newsletter are purely informative. They therefore can not be considered sufficient to take operational decisions or commitments that of any nature, nor do they represent the expression of a professional opinion.
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uid Zavadini Beatrice Fimiani guido.zavadini @ cms-aacs.com beatrice.fimiani @ cms-aacs.com
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