Evasion of car tax: no revision to those who do not pay and does not circulate – Intelligonews

Goodbye circulation if you do not pay the stamp duty. The narrow escape of one of the taxes most hated by the italians comes from an amendment to the budget package just approved by the Finance Committee of the Chamber. But not only that. Among other innovations that have been ok in the parliamentary procedures of the budget law, there is also the standard “anti-touts”, the extension to three days for the leave of the neo-dad, and the local public transport free for the unemployed.

Here are the news:

No stamp duty, the car stops

those Who expected the cancellation of the hated tax must resign. The standard that has been approved by the Commission (and which must now go in the budget), in order to counteract tax evasion on the car tax, it provides that the offices of the department of transportation, as well as the centres of the review to check that the vehicle owners have always paid the property tax and vehicle registration, and that the same is not subjected to administrative detention.

If the checks fail, practically the middle of not able to circulate as long as you will not be paid the stamp duty.

Also a proposal submitted by the Pd as an amendment to the Budget Law, for the purpose of counteracting further evasion of property tax, already approved by the Finance committee at the Chamber, provides that whoever is authorized by the law to the overhaul of vehicles should also ensure the payment of the car tax and that on the same vehicles, not serious, the administrative detention.

Only after you have ascertained that the owner is in good standing with the payment of the tax of circulation and with that property, in fact, you can proceed with the review, in the opposite case, the owner is required prior to regularize its debt positions prior to obtaining the review of the vehicle.

Indeed, it is useful to remember that the car tax is not due if dropped in the prescription: in essence, if after 31 December of the third year following the year in which the assessment became final, the taxpayer does not receive a payment reminder or a folder from Equitalia, the national Revenue Agency or other entity responsible for the collection, the tribute will be due.

to establish the art. 1, paragraph 163, of law 296/06, which says that the enforceable title (folder fee) must be notified of forfeiture by 31 December of the third year following the year in which the assessment became final.

this position Is confirmed by the case-law, as demonstrated by the recent judgment of the CTR of Catanzaro February 3, 2016, which endorse orientation is always more favorable to the three-year term in place of the ten-year supported by several previous, also of the court of Cassation (sent. no. 701/2014, U. S. a sent. no. 5791/2008), given the presumed nature of tax credit.