In the context of the implementation of the enabling act for the revision of the tax system, the draft legislative decree amending the taxpayer's statute of rights (Government Act No. 97), which is being examined by the Parliamentary Finance and Budget Committees of the Senate for the expression of their opinion, should incorporate the guiding criteria indicated in Article 4 of the enabling act specifically concerning the reform of the taxpayer's statute.

The provision states that the provisions of the Statute constitute general principles of the system and criteria for the adaptive interpretation of tax legislation, and indicates various principles and guiding criteria for delegating authority to revise the Statute.

Confindustria's comment paper contains some initial considerations on the measure, in particular on the profiles of greatest interest to companies, as well as an outline of the specific amendments to the provisions of the Statute.