Draft bill for the reorganization of the tax system

Draft bill for the reorganization of the tax system

Art. 1. - Delegation for the reform of the state tax system (approved on 26.03.2003)

The government is delegated to adopt one or more legislative decrees reforming the state tax system. The new system is based on five taxes ordered in a single code: income tax, corporate income tax, value added tax, service tax, excise duty.

Art. 2. - Codification

1. The code is divided into a general part and a special part. The general part orders the tax system on the basis of the following principles:

a) the law disciplines the essential elements of taxation, in compliance with the principles of legality, contributory capacity, equality;

b) the tax rules comply with the fundamental principles of the Community system and do not affect the application of the international conventions in force for Italy;

c) the tax rules, in line with the provisions contained in the law of 27 July 2000, no. 212, containing provisions on the statute of taxpayers' rights, are informed of the principles of clarity, simplicity, effective knowledge, non-retroactivity;

d) legal double taxation is prohibited;

e) the analogical application of the tax rules that establish the assumption and the taxable person of the tax, exemptions and concessions is prohibited;

f) the protection of custody and good faith in the relationship between taxpayer and tax authorities is guaranteed;

g) a discipline is introduced, unitary for all taxes, of the taxable person, of the tax obligation, of the penalties and of the process, providing, for the latter, for the inclusion of labor consultants and auditors among the authorized persons general technical assistance. The discipline of the tax obligation provides principles and rules, common to all taxes, upon declaration, assessment and collection;

h) the progressive raising of the limit for the compensation of tax credits is envisaged;

i) the discipline of the tax obligation minimizes the taxpayer's sacrifice in fulfilling tax obligations;

l) the administrative tax sanction is concentrated on the person who actually benefited from the violation;

m) the criminal tax sanction is applied only in cases of fraud and actual and significant damage to the tax authorities;

n) the introduction of rules that order and regulate tax legal institutions intended for ethical and social solidarity purposes is envisaged. 2. The special part of the code collects the provisions concerning the individual taxes referred to in this law.

3. The code can be waived or modified only expressly.

Art. 3. - Income tax

1. Given the objective of reducing the income tax rates to two, respectively equal to 23 per cent to € 100,000 and 33 per cent above this amount, in accordance with the principles of codification, the tax reform Income is articulated on the basis of the following guiding principles and criteria:

a) inclusion of non-commercial entities among taxable persons;

b) preservation of the taxation regime envisaged for resident partnerships and equivalent persons;

c) as regards the taxable amount:

1) identification, according to the poverty line, of a level of minimum personal income, taking into account family conditions also in order to better guarantee the progressivity of the tax, excluded from taxation;

2) progressive replacement of deductions with deductions;

3) articulation of deductions according to the following values ​​and criteria: family, with particular reference to single income families, the number of children, the elderly and disabled people; home; health, education, training, research and culture, social security, childcare in nursery and home nurseries; non-profit and activities carried out in the social, welfare and social promotion fields and ethical, cultural and scientific enhancement; volunteering and confessions

religious whose relations with the state are regulated by law on the basis of agreements and understandings; youth sports activity; costs incurred for the production of labor income;

4) concentration of deductions on low and medium income, in order to better ensure the progressivity of the tax and to make the new tax level particularly favorable for the aforementioned income;

5) partial inclusion in the taxable income received and capital gains realized, outside the business operation, on qualified corporate equity investments, to reduce the effects of economic double taxation;

6) for the determination of business income, application, insofar as compatible, of the rules contained in the corporate income tax discipline, with partial inclusion in the taxable income received and capital gains realized on qualified and unqualified corporate investments, for reduce the effects of economic double taxation; symmetrical deductibility of relative costs and realized losses;

7) differentiated tax favor regime for the part of remuneration or compensation commensurate with the results of the company also in order to encourage the spread of flexible remuneration systems aimed at making workers participate in the economic performance of the company;

8) revision of the discipline of income deriving from coordinated and continuous collaboration relationships expressly defined, with the inclusion of the same in the context of self-employed income and with their attraction to the income that derives from the exercise of arts and professions if achieved by artists and professionals of any kind;

d) as regards the substitute tax regime for financial income:

1) homogenization of taxation on all financial income, regardless of the legal instruments used to produce them;

2) convergence of the substitute tax regime on that of public debt securities;

3) taxation of savings entrusted to institutional investors on the basis of cash and clearing principles;

4) differentiated tax favor regime for savings entrusted to pension funds, ethical funds and privatized pension funds;

5) subsidy for taxpayers who allocate their savings to the creation of personal accumulation funds for the purchase of the first home;

e) as regards simplifications:

1) continuation of the process of simplification of formal obligations;

2) strengthening of sector studies;

3) introduction of the three-year preventive arrangement for the taxation of business and self-employed income, also in relation to the strengthening of sector studies;

4) introduction of a flat-rate system of subsidized taxation for small businesses in small mountain municipalities with no tourist vocation;

5) introduction for small and medium-sized enterprises and for self-employed workers of a simplified regime for documentary obligations and the determination of taxable income, also in relation to the enhancement of sector studies or because of the particular method of carrying out the activity;

6) maintenance of a simplified tax regime for amateur sports clubs;

f) provision of a safeguard clause, so that, all other things being equal, the new regime will always be more favorable or equal, never worse, than the previous one, with reference also to interventions of a welfare and social nature.

Art. 4. - Corporate income tax

1. In compliance with the principles of codification, in order to increase the competitiveness of the production system, by adopting a tax model consistent with the most efficient ones in place in the member countries of the European Union, the reform of corporate income tax is articulated, as far as regards the taxable amount, on the basis of the following guiding principles and criteria:

a) determination by the controlling company or entity of a single tax base for the group of companies on the optional option of the individual companies participating in it and to an extent corresponding to the algebraic sum of the taxable amounts of each adjusted as specifically provided for; exclusion from the exercise of the option of non-resident subsidiaries; equal exclusion of the company or controlling entity that is not resident and without permanent establishment in the territory of the State; definition of the notion of permanent establishment on the basis of the criteria inferable from international agreements against double taxation; for the definition of the control requirement, reference to a participation not less than that necessary for the control of law, direct and indirect, referred to in article 2359 of the civil code; irrevocability of the exercise of the option for a period of not less than three years, except in the case of the absence of the control requirement; optional tax neutrality regime for transfers of goods other than those that generate revenues between companies and entities participating in the tax consolidation; in case of exit from the tax consolidation, realignment of the tax values ​​to those of the book of the assets transferred in neutrality, with consequent recovery of the realized capital gains to taxation, up to the extent of the differences still existing, and application of similar principles for the cases referred to in the letter i), second period, with consequent tax recovery of reserves and funds still in tax suspension; limit on the use of tax losses prior to joining the group and regulation of the attribution of the residual ones in the event of total or partial dissolution of the same; total exclusion from the competition for the formation of taxable income for dividends distributed by consolidated companies; identity of the tax period for each company of the group, with the exception of cases of extraordinary transactions for which specific rules must be provided; possible exclusion of the option in relation to subsidiaries that carry out certain activities other than that of the parent company; exclusion from the contribution to the formation of income of the fees paid to and received by companies with negative taxable income; in the event that as a result of write-downs deducted from the parent company or from another subsidiary, even if not included in group taxation, the recognized tax value of the equity investment in the consolidated company is less than the recognized tax value of the corresponding portion of the accounting net equity of this company, realignment of the second value to the first, determining the criteria for determining and distributing this difference between the assets and liabilities of the investee company; the companies exercising the option jointly guarantee the fulfillment of the tax obligations of the entity or parent company;

b) determination by the controlling company or entity of a single tax base for the group also extended to non-resident subsidiaries on the basis of the same principles and criteria provided for the national consolidation referred to in letter a) except as provided below; exercise of the option by the higher-ranking company or controlling entity resident in the territory of the State and by all non-resident subsidiaries; irrevocability of the exercise of the option for a period of not less than five years; maintenance of the normal value principle for goods and services exchanged between consolidated resident and non-resident companies; contrary to the provisions for domestic consolidation, calculation of the algebraic sum of the taxable income only proportionally to the total shareholding directly and indirectly owned; exercise of the option conditional on the review of the financial statements of the resident parent company and foreign subsidiaries by subjects with the required qualifications and possibly other obligations aimed at greater protection of the taxable interests that can also be determined for the individual taxpayer; consolidation method similar to that provided for by the decree of the Minister of Economy and Finance referred to in article 127-bis, paragraph 8, of the consolidated text of income tax, referred to in the decree of the President of the Republic 22 December 1986, n . 917, and subsequent amendments, providing for the recognition of taxes paid abroad by individual legal entity or permanent establishment in ways that avoid the effects of economic and legal double taxation; in order to allow the use of credit for taxes paid abroad, a priority contribution of income produced abroad to the formation of taxable income; simplification of the determination of the tax base of non-resident subsidiaries, also excluding the applicability of the provisions of Title I, Chapter VI, and of Titles II and IV of the aforementioned consolidated text of income tax, conceived for production realities and national legal regulations;

c) exemption of capital gains realized in relation to equity investments in companies with or without legal personality, both resident and non-resident, upon the following conditions: 1) traceability of the equity investment to the category of financial fixed assets, providing in addition to the reference to the financial statements classifications of a period of uninterrupted possession of not less than one year; 2) exercise by the investee company of an actual commercial activity; 3) residence of the investee company in a country other than that with a privileged tax regime pursuant to the decrees of the Minister of Economy and Finance issued pursuant to article 127-bis, paragraph 4, of the consolidated text of income tax, referred to in the decree of the President of the Republic 22 December 1986, n. 917, and subsequent modifications, without prejudice to the cases of non-application envisaged by paragraph 5 of the same article 127-bis; in the case of realization of capital gains relating to equity investments with the aforementioned requirements, recovery to taxation of the write-downs deducted in the years prior to the entry into force of the new regulation brought by the reform to be determined in a number not less than two;

d) exclusion from the competition for the formation of taxable income of 95 percent of the profits distributed by companies with legal personality both resident and non-resident in the territory of the State, also on the occasion of liquidation, without prejudice to the applicability of article 127-bis of the consolidated text of income taxes, pursuant to the decree of the President of the Republic 22 December 1986, no. 917, and subsequent amendments, for those residing in countries with a privileged tax regime; deductibility of costs associated with the management of equity investments;

e) non-deductibility of the losses recorded and symmetrical non-deductibility of those realized in relation to investments in companies with or without legal personality, both resident and non-resident, which qualify for the exemption referred to in letter c); non-deductibility of costs directly connected with the sale of equity investments which qualify for the exemption referred to in letter c);

f) reformulation of article 63 of the consolidated text of income taxes, pursuant to the decree of the President of the Republic 22 December 1986, n. 917, and subsequent amendments, in order to exclude the pro rata of non-deductibility referred to in paragraph 1 of the same article in the case of realization of exempt capital gains and perception of excluded profits referred to respectively in letters c) and d); provision of a new pro-rata of non-deductibility for financial expenses only in the case of holding equity investments with the requirements for the exemption referred to in letter c), excluding those relating to subsidiaries included in the tax consolidation and possibly also those whose income is taxed to shareholders also following the option referred to in letter h); for the determination of the pro-rata reference to the values ​​resulting from the balance sheet of the participant, considering the book value of the investments with the requirements referred to in letter c) first of all financed by the book equity to be determined with criteria similar to those referred to in the letter g); in the event of subsequent sale of the consolidated equity investment or in the company whose income is taxed by the shareholders, also as a result of the option referred to in letter h), the recovery of even partial taxation of the financial charges deducted as a result of the exclusion may be envisaged referred to in the second sentence of this letter; coordination with the provisions of letter g);

g) in accordance with the provisions of other European tax systems, limit on the deductibility of financial charges relating to loans, disbursed or guaranteed by the shareholder who directly or indirectly holds a shareholding of not less than 10 percent of the share capital and its related parties, to be identified on the basis of the criteria referred to in article 2359 of the civil code, verifying a relationship between these loans and the shareholders' equity attributable to the same shareholder exceeding that allowed and on condition that the financial charges do not flow into a taxable income for the purposes of income tax and corporate income tax; provision of a ratio between the share of equity and the debt of the company attributable to the qualified shareholder by sterilizing the effects of the chain company investments and possibly differentiating it for the companies whose activity consists exclusively or mainly in the acquisition of investments; if a relationship higher than that allowed occurs, attribution to the taxpayer of the burden of proving that the excess financing derives from the own credit capacity and not from that of the shareholder; in the absence of this demonstration, assimilation of the financial charges due to distributed profits and consequent non-deductibility of the same in the determination of business income; relevance for the purpose of determining the aforementioned ratio: 1) the share of book equity corresponding to the shareholder's equity net of the subscribed and unpaid share capital, increased by the profit for the year and decreased by the loss in the event of failure to cover it within a period not less than the end of the second subsequent financial year; 2) of the debt paid or guaranteed by the shareholder or by its related parties, meaning by this the one deriving from mortgages and money deposits and from any other economically qualifiable relationship between financial debts; relevance of collateral, personal and factual, therefore also of conduct and legal acts which, although not formally qualifying as guarantees, obtain the same economic result; calculation to increase the indebtedness of the capital contributions made in execution of partnership agreements in participation and of those indicated in the first paragraph of article 2554 of the civil code or alternatively assimilation of the remuneration of these relationships to the profits deriving from the participation in capital companies and income deriving from the sale of the relative contracts to the sale of qualified corporate equity investments; irrelevance of the loans taken on by the subjects indicated in article 1 of the legislative decree 27 January 1992, n. 87; possible exclusion from the limit on the deductibility of financial charges for taxpayers whose turnover does not exceed the thresholds for the application of sector studies;

h) the faculty of joint stock companies whose shareholders are in turn resident joint stock companies, each with a participation percentage of not less than 10 percent, to opt for the tax transparency regime of partnerships. The same option may possibly be allowed in the presence of non-resident shareholders only in the event that no levy on distributed profits applies to them. The company that exercises the option guarantees with its assets the fulfillment of the tax obligations by the shareholders; provision of an option similar to that referred to in this letter for limited liability companies with a limited ownership base exclusively made up of natural persons and falling within the scope of sector studies; exclusion of the option referred to in this letter o), if already exercised, termination of its effects in the case of holding by the limited liability company of participation in companies with the requirements for the exemption referred to in letter c); equivalent for direct tax purposes of the limited liability company that exercises the option to a partnership;

i) deductibility of the flat-rate negative components of income, such as asset adjustments and provisions to funds, regardless of the transit from the income statement in order to allow the tax deferral even if calculated when allocating the profit; in the event of inability of the taxable income of the company to which they refer, provision of the deductibility of the aforementioned negative components of income when allocating the profit of another company included in the same group taxation; provision of the necessary mechanisms for the recovery of deferred taxes;

l) reformulation of the discipline of credit for taxes paid abroad referred to in article 15 of the consolidated text of income taxes, referred to in the decree of the President of the Republic 22 December 1986, n. 917, in order to make it consistent with the new institutes introduced by the discipline brought by the reform, in particular by providing for the calculation for each foreign subsidiary and each permanent establishment or alternatively, only for the latter, keeping the reference to all those operating in the same Country; forecast of the forward and backward carry-over of the credit for unpaid taxes paid abroad for a possibly differentiated period of not less than eight years; m) abolition of the substitute tax pursuant to Legislative Decree 8 October 1997, no. 358, and subsequent amendments, and the possibility of the same decree envisaged to obtain the tax recognition of the higher values ​​entered as a result of the attribution of the deficits due to cancellation and exchange resulting from mergers and spin-offs; maintenance and rationalization of tax neutrality and taxable income determination systems provided for by the same legislative decree and by the legislative decree 30th December 1992, n. 544, in order to make them consistent with the logic of the discipline brought by the reform;

n) option and related terms and methods of exercise for the flat-rate determination of the income tax or of the income deriving from the use of the vessels indicated in the first paragraph, letter a) of article 8-bis of the decree of the President of the Republic October 26, 1972, n. 633, and subsequent amendments, and possibly also that deriving from complementary or ancillary commercial activities in order to make the withdrawal equivalent to that of a tonnage tax; for this purpose: 1) the identification of the activities admitted to the flat-rate determination scheme will take place with reference to the criteria set out in the communication on "New Community guidelines on State aid to maritime transport" COM (96) 81 approved by the European Commission on June 24, 1997, published in the Official Journal of the European Communities C. 205 of July 5, 1997, and to the modalities of implementation of the similar regimes in the other Member States of the European Union; 2) the tax or the income will be commensurate in fixed amount for each ton of net tonnage with the identification of different bands of tonnage so that the unit amount per ton decreases with increasing ship's tonnage with reference to what is foreseen in other EU Member States; irrevocability of the option for a period of at least five years; to the sales of goods and services between companies, whose income is determined on a flat-rate basis according to the aforementioned criteria, and the other companies apply, applying the other conditions, the regulation of normal value provided for by article 76, paragraph 5, of the consolidated text of income taxes, pursuant to the decree of the President of the Republic 22 December 1986, no. 917, and subsequent modifications, even if they take place between subjects resident in the territory of the State;

o) reformulation of article 127-bis of the consolidated text of income taxes, pursuant to the decree of the President of the Republic 22 December 1986, no. 917, and subsequent amendments, concerning the attribution to resident shareholders of the income produced by foreign subsidiaries resident in countries with a privileged tax regime in order to extend the scope of application also to related foreign companies resident in the same countries. In the absence of the control requirement instead of the determination of the taxable amount according to national rules, the allocation of the higher between the balance sheet profit before taxes and a flat-rate profit determined on the basis of differentiated yield coefficients for the categories of assets will be envisaged that make up the assets;

p) maintenance of the turnover threshold for the application of sector studies;

q) repeal of the provisions of Legislative Decree 18 December 1997, n. 466, and subsequent modifications;

r) for costs and expenses with limited tax deductibility, provision of effective simplification criteria, also with the introduction of flat rate mechanisms in relation to the declared revenues, and coordination with the criteria for valorising these costs for the purposes of other taxes , without additional charges for the state budget;

s) introduction of a permanent subsidy system, the size of which is established annually on the basis of financing provided for in financial law, aimed at reducing the overall tax burden on companies that incur expenses for technological innovation, research and training.

2. There is a single rate of 33 percent on the taxable amount determined pursuant to paragraph 1.

Art. 5. - Value added tax

1. The reform of the value added tax is articulated, based on the Community standard,

according to the following principles and guidelines:

a) progressive reduction of forms of non-deductibility and distortions of the tax base,

in order to bring the structure of the tax closer to its own and typical structure of a consumption tax;

b) coordination with the excise system, so as to reduce the duplication effects;

c) rationalization of special systems according to the particular nature of the sectors concerned;

d) simplification of formal obligations;

e) simplification of the provisions on the territoriality of the tax and better harmonization of the same with the provisions of EU legislation;

f) simplification of the provisions relating to the deduction and correction of the deduction and better harmonization of the same with the provisions of Council Directive 77/388 / EEC of 17 May 1977;

g) simplification and rationalization of the tax refund provisions;

h) provision of rules that allow, in compliance with the principles of simplicity, transparency and efficiency and in compliance with Community constraints, to exclude the share of the taxable person from the taxable base and any other form of taxation of the consideration intended by the final consumer for ethical purposes, based on the following principles:

1) the destination of the share of the consideration for ethical purposes can be optionally established by the final consumer on the basis of the information provided, at the time of the transaction, by the taxable person;

2) the maximum amount of the admitted fee is established each year with the financial law for the following year, compatibly with the public finance balances;

i) harmonization of the various forms of deductibility and deductibility provided for the purposes of value added tax and income tax.

Art. 6. - Tax on services

1. The reform of the taxation on services is articulated by concentrating and rationalizing, in a single tax obligation and in a single withdrawal method, compatibly with the nature and object of the taxed services, in particular the following taxes:

a) registration tax;

b) mortgage and cadastral taxes;

c) stamp duty;

d) tax on government concessions;

e) tax on stock exchange contracts;

f) insurance tax;

g) entertainment tax.

2. The reform must also determine:

a) the reorganization of special taxes;

b) the generalized use, even if gradual, of the self-assessment systems subject to control by the administration in certain and short terms, in relation to the type of tax and the person responsible for the tax, with the use of the procedures and of telematic systems.

3. The reform must be aimed primarily at a system of taxation of transfers of real estate rights which favors their circulation, with particular reference to properties intended for primary residence.

4. In the context of the establishment of the tax obligation relating to letter g) of paragraph 1, the reform must provide for tax breaks aimed at supporting amateur artistic activities, as well as supporting artistic activities aimed at the preservation of folkloric folk traditions, carried out non-profit.

Art. 7. - Excise duty

1. La riforma del sistema dell’accisa è ispirata ai princìpi ordinatori dell’efficienza, ottimalità e semplificazione ed è improntata ai seguenti criteri direttivi:

a) salvaguardia della salute e dell’ambiente privilegiando l’utilizzo di prodotti ecocompatibili;

b) eliminazione graduale degli squilibri fiscali esistenti tra le diverse zone del Paese e previsione di un’aliquota di accisa sugli oli minerali da riscaldamento diversificata, correlata alla quantità di consumi, che consenta la riduzione dell’incidenza nelle aree climaticamente svantaggiate, e di un’aliquota di accisa sugli oli minerali diversificata per le isole minori, compatibilmente con la disciplina comunitaria;

c) adeguamento delle strutture dei sistemi di prelievo tributario alle nuove modalità di funzionamento del mercato nei settori oggetto di liberalizzazione, in coerenza con le deliberazioni dell’Autorità per l’energia elettrica e il gas;

d) revisione dei presupposti per il rilascio delle autorizzazioni alla gestione in regime di deposito fiscale, tenendo conto delle dimensioni e delle effettive necessità operative degli impianti, ovvero anche delle esigenze territoriali di approvvigionamento;

e) previsione di nuove figure di responsabili solidali per il pagamento dell’accisa;

f) rimodulazione e armonizzazione dei termini di prescrizione e decadenza;

g) revisione delle agevolazioni in modo da ridurre l’incidenza dell’accisa sui servizi e sui prodotti essenziali e previsione di forme di partecipazione degli enti territoriali alla gestione stessa delle agevolazioni nell’ambito di quote assegnate ovvero di stanziamenti previsti;

h) snellimento degli adempimenti e delle procedure anche mediante l’utilizzo di strumenti informatici;

i) coordinamento della tassazione sui combustibili impiegati per la produzione di energia elettrica con l’imposta erariale di consumo sull’energia elettrica;

l) coordinamento dell’attività di controllo posta in essere da soggetti diversi.

2. Per accisa, ai fini della presente legge, si intende:

a) l’accisa armonizzata relativa agli oli minerali, all’alcole e alle bevande alcoliche, ai tabacchi lavorati;

b) l’imposta erariale di consumo sull’energia elettrica;

c) l’imposta di consumo sui bitumi di petrolio;

d) l’imposta sui consumi di carbone, coke di petrolio e bitume di origine naturale emulsionato con il 30 per cento di acqua, denominato «orimulsion» (NC 2714), impiegati negli impianti di combustione come definiti dalla direttiva 88/609/CEE del Consiglio, del 24 novembre 1988;

e) la tassa sulle emissioni di anidride solforosa (SO2) e di ossidi di azoto (NOx) applicata ai grandi impianti di combustione.

Art. 8. - Graduale eliminazione dell’imposta regionale sulle attività produttive

1. Il Governo è delegato ad adottare uno o più decreti legislativi per la graduale eliminazione dell’imposta regionale sulle attività produttive (IRAP), con prioritaria e progressiva esclusione dalla base imponibile del costo del lavoro e di eventuali ulteriori costi, valutando la possibilità di dare la precedenza ai soggetti con una prevalente incidenza del costo del lavoro rispetto agli altri costi. I decreti legislativi dovranno prevedere anche la semplificazione della base imponibile.

Art. 9. - Principio di coordinamento con la finanza decentrata

1. L’esercizio della delega prevista dalla presente legge avviene nel rispetto del seguente principio di coordinamento con la finanza decentrata: semplificazione del sistema di riscossione delle somme percepite a titolo di addizionale a tributi erariali, comprese le accise, al fine di garantire agli enti locali e regionali destinatari di tali risorse la facoltà di ottenere l’attribuzione diretta delle somme versate.

Art. 10. - Attuazione, raccordi e copertura finanziaria

1. L’attuazione della riforma è modulata con più decreti legislativi, da emanare entro due anni dalla data di entrata in vigore della presente legge, sottoposti al vincolo della sostanziale invarianza dei saldi economici e finanziari netti dei singoli settori istituzionali, tenuto anche conto della riforma del sistema previdenziale. A tale fine, la sezione dedicata del Documento di programmazione economico-finanziaria, di cui all’articolo 1, comma 5, della legge 8 agosto 1995, n. 335, è integrata dei necessari elementi di informazione.

2. Dai decreti legislativi di attuazione degli articoli 4, 5, 6 e 7 non possono derivare oneri aggiuntivi per il bilancio dello Stato. Nel caso di eventuali maggiori oneri, si procede ai sensi dell’articolo 11-ter, comma 7, della legge 5 agosto 1978, n. 468, e successive modificazioni.

3. I decreti legislativi di attuazione degli articoli 3 e 8 contengono esclusivamente misure a carattere ordinamentale ovvero organizzatorio, oppure possono recare oneri nei limiti della copertura finanziaria assicurata ai sensi dei commi 4 e 5.

4. Nel Documento di programmazione economico-finanziaria sono indicate annualmente le variazioni dell’ammontare delle entrate connesse con le modifiche da introdurre al regime di imposizione personale e con la progressiva eliminazione dell’IRAP.

5. In coerenza con gli obiettivi di cui al comma 4, la legge finanziaria reca le modifiche al regime di imposizione personale e quelle relative alla progressiva eliminazione dell’IRAP che comportano effetti finanziari e definisce la copertura degli eventuali ulteriori oneri derivanti dai decreti legislativi di attuazione degli articoli 3 e 8.

6. Fino alla data di scadenza del termine per l’esercizio della delega di cui al comma 1, continuano ad applicarsi le disposizioni vigenti, in quanto compatibili, non espressamente abrogate. Per lo stesso periodo, e per i due anni successivi, nel rispetto degli stessi princìpi e criteri direttivi di cui alla presente legge, possono essere emanate, con uno o più decreti legislativi, disposizioni integrative e correttive, nonché tutte le modificazioni legislative necessarie per il migliore coordinamento delle disposizioni vigenti. Apposita normativa transitoria escluderà inasprimenti fiscali, rispetto a regimi fiscali garantiti dalla legislazione pregressa.

7. Fino al completamento del processo di riforma costituzionale sono garantiti in termini quantitativi e qualitativi gli attuali meccanismi di finanza locale e regionale, nel rispetto, per le regioni a statuto speciale e per le province autonome di Trento e di Bolzano, dei rispettivi statuti e delle relative norme di attuazione. In particolare, la progressiva riduzione dell’IRAP sarà compensata, d’intesa con le regioni, da trasferimenti o da compartecipazioni, da attuare nell’ambito degli equilibri di finanza pubblica. Restano salve eventuali anticipazioni del federalismo fiscale.

Art. 11. - Disposizioni finali

1. Gli schemi dei decreti legislativi adottati ai sensi degli articoli da 3 a 9 della presente legge, ciascuno dei quali deve essere corredato di relazione tecnica sugli effetti finanziari delle disposizioni in esso contenute, sono trasmessi alle Camere ai fini dell’espressione dei pareri da parte delle Commissioni parlamentari competenti per materia e per le conseguenze di carattere finanziario, che sono resi entro trenta giorni dalla data di trasmissione dei medesimi schemi di decreto. Le Commissioni possono chiedere ai Presidenti delle Camere una proroga di venti giorni per l’espressione del parere, qualora ciò si renda necessario per la complessità della materia o per il numero dei decreti trasmessi nello stesso periodo all’esame delle Commissioni.

2. Qualora sia concessa, ai sensi del comma 1, la proroga del termine per l’espressione del parere, i termini per l’emanazione dei decreti legislativi sono prorogati di venti giorni.

3. Entro i trenta giorni successivi all’espressione dei pareri, il Governo, ove non intenda conformarsi alle condizioni ivi eventualmente formulate, esclusivamente con riferimento all’esigenza di garantire il rispetto dell’articolo 81, quarto comma, della Costituzione, ritrasmette alle Camere i testi, corredati dai necessari elementi integrativi di informazione, per i pareri definitivi delle Commissioni competenti, che sono espressi entro trenta giorni dalla data di trasmissione.

4. Decorso il termine di cui al comma 1, primo periodo, ovvero quello prorogato ai sensi del comma 1, secondo periodo, senza che le Commissioni abbiano espresso i pareri di rispettiva competenza, i decreti legislativi possono essere comunque adottati.

5. Qualora il Governo abbia ritrasmesso alle Camere i testi ai sensi del comma 3, decorso il termine ivi previsto per l’espressione dei pareri parlamentari, i decreti legislativi possono essere comunque adottati.

6. Lo schema di decreto legislativo recante il codice di cui all’articolo 2 della presente legge è trasmesso ad una Commissione bicamerale, composta da quindici senatori e quindici deputati, nominati rispettivamente dal Presidente del Senato della Repubblica e dal Presidente della Camera dei deputati nel rispetto della proporzione esistente tra i gruppi parlamentari, sulla base delle designazioni dei gruppi medesimi. La Commissione esprime il parere entro quarantacinque giorni dalla data di trasmissione dello schema di decreto. I Presidenti delle Camere possono, d’intesa, su richiesta della Commissione, concedere una proroga di venti giorni per l’espressione del parere.

7. Qualora sia concessa, ai sensi del comma 6, la proroga del termine per l’espressione del parere, il termine per l’adozione del decreto legislativo è prorogato di venti giorni. Decorso il termine di cui al comma 6, secondo periodo, ovvero quello prorogato ai sensi del terzo periodo del medesimo comma 6, il decreto legislativo può essere comunque adottato.


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