Fiscal mediation is a failure

Fiscal mediation is a failure. In 2021, given the more than 35,000 applications submitted, only 6.7% closed with a mediation agreement between the office and the taxpayer. The trend is strongly downward in each of the years observed. In fact, if in 2016 the mediation agreements stood at 11% in the next five years, the percentage mentioned has been gradually decreasing to reach its all-time low in 2021. The data, really relentless on the effectiveness of the provision contained in the article. 17 -bis of Legislative Decree 546/1992 (complaint and mediation) are found in the report on the General State Declaration 2021 of the Court of Auditors (see ItaliaOggi of 25/6/2022).

If in the first years of application of the new deflationary institute of tax contention, just over ten percent of the applications received were concluded with a mediation agreement and about one-fifth with timely acceptance, in last year – says the annual report of Court Accounts. – 7% and 15% are concluded respectively.

By contrast, the trend of occasional denials from offices to mediation requests submitted by taxpayers. In 2021, office denials amounted to 59% of applications submitted, while in 2016 they were equal to 47%.

From a territorial point of view, the data contained in the report show a high concentration of the tax mediation institution in four Italian regions: Sicily (12.8%), Campania (15.2%), Lazio (16 , 1%) and Lombardy (11.9%). ).

According to the Court of Auditors, the concentration in these four regions, which alone represent about 56% of the total number of applications submitted, corresponds both to objective territorial characteristics (number of taxpayers, income distribution and turnover), and as a consequence of a greater tendency to “contention” and to use the institution of mediation instead of more orthodox deflationary solutions such as, for example, the total or partial annulment in self-defense of erroneous or illegitimate acts and, with respect to substantial corrections, “valuation with adherence.

The data highlighted by the accounting judiciary, therefore, show a reduction in tax mediation as a deflationary institution for tax litigation.

This reduction, despite the increase in value of the conflict that forces to resort to this institute, is shown both by the constant decrease in mediation applications submitted (119,127 in 2016 against 35,078 in 2021), as well as by the results obtained in terms of agreements. achieved.

The decline in mediation requests was also accompanied by a decrease in the flow of tax resources received at all three levels of judgment and, in all likelihood, suggests a steady decline in taxpayer confidence in tax justice.

The data contained in the annual report of the Court of Auditors basically reflects the congenital anomalies of the tax complaint and mediation, in which the function of third conciliator is entrusted, by law, to the same office that issued the tax deed, still than in a different hierarchical configuration.

Probably the conclusions reached by the accounting justice could be a stimulus for the legislator who, these days, is analyzing the reform of the tax process.

The reference is to Bill no. 2636 which contains “Provisions on justice and tax trial”, approved by the Council of Ministers on 17 May. Waiting for news, the truth is that tax mediation has now lost its appeal.

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