The reduction – from 25 to 20% – of the amnesty for disputes pending before the Court of Auditors is back. The Government presented an amendment to the IMU decree which is currently under discussion in the Chamber. However, the proposed amendment requires that the reduced sum be immediately set aside on a current account in the name of the Ministry of the Economy, as envisaged by the corrective that the Government itself had planned to introduce with the VAT decree, which was later skipped. The amendment also provides for a sort of postponement of the deadline within which to present the request for postponement. Those who have applied for the amnesty will then be able to modify it by November 4 to benefit from the changes introduced. A necessary forecast, given that the deadline set by the IMU decree expires tomorrow, and for the amendment to have legal value, it will be necessary to wait for its conversion into law.
The amendment essentially provides that "if the request for a simplified settlement in the appeal of the administrative-accounting liability judgments" is "accompanied by suitable proof of the payment, made into a special interest-bearing current account in the name of the Ministry of the Economy, which provides for the subsequent payment to the State budget or to the different administration in favor of which the first instance sentence has ordered the payment, of a sum not less than 20% of the damage quantified in the first instance sentence, the appellate section, in if the request is accepted, it determines the sum due in an amount equal to that paid". Those who have submitted the application "can modify it by the date of 4 November 2013". "Within the same deadline - the parties whose requests for a facilitated settlement have already been accepted, can file a request for re-examination together with proof of payment, with the same judge who issued the decree, a sum of not less than 20% of the damage quantified in the first degree".
Below is the text of the amendment:
ART. 14. (Facilitated definition on appeal of administrative-accounting liability judgments).
After paragraph 2, add the following: 2-up to. If the request for a simplified settlement of the administrative-accounting liability judgments formulated in accordance with and within the terms of paragraphs 1 and 2 is accompanied by suitable proof of the payment, made into a specific non-interest bearing current account, held in the name of the Ministry of economy and finances, which provides for the subsequent payment to the state budget or to the different administration in favor of which the first instance sentence has ordered the payment, of a sum not less than twenty percent of the damage quantified in the first instance sentence , the appellate section, in the event of acceptance of the request, determines the sum due in an amount equal to that paid. 2-ter. The parties who have already filed an application for a facilitated settlement pursuant to paragraphs 1 and 2 prior to the date of entry into force of the law converting this decree, can modify it in accordance with the provisions referred to in paragraph 2-up to within the date of 4 November 2013. Within the same term, the parties whose requests for facilitated settlement presented pursuant to paragraphs 1 and 2 have already been accepted, can file an application for review with the same judge who issued the decree together with the proof of payment, in the terms and in the forms referred to in paragraph 2-up toof a sum not less than twenty per cent of the damage quantified in the first instance sentence; the appellate section decides in chambers, having heard the parties, within the peremptory term of 5 days following the filing of the request and, if accepted, for the purpose of defining the judgment pursuant to article 1, paragraph 233, of the law 23 December 2005, n. 266, with a decree to be communicated immediately to the parties, determines the sum due in an amount equal to that paid. 14. 200. Government.
