{"id":6648,"date":"2023-12-07T02:19:52","date_gmt":"2023-12-07T01:19:52","guid":{"rendered":"https:\/\/portale-collaudo-app-swap-hud7fvd3dgesgzaa.westeurope-01.azurewebsites.net\/documenti\/dlgs-adempimenti-tributari\/"},"modified":"2025-05-25T20:37:51","modified_gmt":"2025-05-25T18:37:51","slug":"tax-compliance-dlgs","status":"publish","type":"documenti","link":"https:\/\/www.confindustria.it\/en\/documents\/tax-compliance-dlgs\/","title":{"rendered":"Tax obligations"},"content":{"rendered":"<p class=\"justify pt-30\">\n<p>    In the context of the implementation of the tax delegation law, the draft legislative decree on the rationalisation and simplification of the rules on tax compliance (Government Act No. 93) is currently being examined by the parliamentary Finance and Budget Committees of the House and Senate. <\/p>\n<p>On the subject of compliance, Article 16(1) of the enabling act contains the following principles and guiding criteria:<\/p>\n<ul>\n<li>the introduction of measures to simplify reporting and payment obligations;   <\/li>\n<li>interventions aimed at facilitating access to the services of the financial administration;   <\/li>\n<li>measures aimed at strengthening the position of citizens in their relations with the financial administration;<\/li>\n<li>interventions concerning the financial administration.<\/li>\n<\/ul>\n<p>The memorandum provides an initial review of the provisions and the main features of interest to companies.<\/p>\n<p> <\/p><\/p>","protected":false},"excerpt":{"rendered":"<p>Nel contesto dell\u2019attuazione della Legge delega fiscale lo schema di decreto legislativo riguardante razionalizzazione e semplificazione delle norme in materia di adempimenti tributari (Atto Governo n. 93) \u00e8 attualmente al vaglio delle Commissioni parlamentari Finanze e Bilancio di Camera e Senato. In tema di adempimenti, l\u2019articolo 16, comma 1, della Legge delega reca i seguenti [&hellip;]<\/p>","protected":false},"author":6,"featured_media":0,"menu_order":0,"template":"","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"cover-documento":[155],"in-evidenza":[],"tag_globale":[107],"tema_globale":[],"class_list":["post-6648","documenti","type-documenti","status-publish","hentry","cover-documento-audizioni-parlamentari","tag_globale-fisco"],"acf":{"scarica":{"ID":6649,"id":6649,"title":"DLGS-adempimenti-osservazioni-Confindustria.pdf","filename":"DLGS-adempimenti-osservazioni-Confindustria.pdf","filesize":272878,"url":"https:\/\/public.confindustria.it\/repository\/2025\/03\/27022005\/DLGS-adempimenti-osservazioni-Confindustria.pdf","link":"https:\/\/www.confindustria.it\/en\/documents\/tax-compliance-dlgs\/dlgs-adempimenti-osservazioni-confindustria-pdf\/","alt":"","author":"1","description":"","caption":"","name":"dlgs-adempimenti-osservazioni-confindustria-pdf","status":"inherit","uploaded_to":6648,"date":"2025-03-27 01:20:05","modified":"2025-03-27 01:20:05","menu_order":0,"mime_type":"application\/pdf","type":"application","subtype":"pdf","icon":"https:\/\/www.confindustria.it\/wp\/wp-includes\/images\/media\/document.png"},"label_download":"Scarica PDF","layout":"standard","scarica_2":null,"label_download_2":"Scarica PDF","layout_2":"standard","scarica_3":null,"label_download_3":"Scarica PDF","layout_3":"standard","scarica_4":null,"label_download_4":"Scarica PDF","layout_4":"standard","scarica_5":null,"label_download_5":"Scarica PDF","layout_5":"standard"},"_links":{"self":[{"href":"https:\/\/www.confindustria.it\/en\/wp-json\/wp\/v2\/documenti\/6648","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.confindustria.it\/en\/wp-json\/wp\/v2\/documenti"}],"about":[{"href":"https:\/\/www.confindustria.it\/en\/wp-json\/wp\/v2\/types\/documenti"}],"author":[{"embeddable":true,"href":"https:\/\/www.confindustria.it\/en\/wp-json\/wp\/v2\/users\/6"}],"version-history":[{"count":0,"href":"https:\/\/www.confindustria.it\/en\/wp-json\/wp\/v2\/documenti\/6648\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.confindustria.it\/en\/wp-json\/wp\/v2\/media?parent=6648"}],"wp:term":[{"taxonomy":"cover-documento","embeddable":true,"href":"https:\/\/www.confindustria.it\/en\/wp-json\/wp\/v2\/cover-documento?post=6648"},{"taxonomy":"in-evidenza","embeddable":true,"href":"https:\/\/www.confindustria.it\/en\/wp-json\/wp\/v2\/in-evidenza?post=6648"},{"taxonomy":"tag_globale","embeddable":true,"href":"https:\/\/www.confindustria.it\/en\/wp-json\/wp\/v2\/tag_globale?post=6648"},{"taxonomy":"tema_globale","embeddable":true,"href":"https:\/\/www.confindustria.it\/en\/wp-json\/wp\/v2\/tema_globale?post=6648"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}