Commissie bestrijdt geldigheid Italiaanse BTW-amnestie (en)

The European Commission has formally asked Italy to amend the VAT chapter of the tax amnesty scheme it has adopted. The contested measure grants taxpayers immunity for previous tax periods in return for a one-off payment exempting them from all administrative controls. No further legal action may be taken against the person concerned even if subsequent proof of irregularities comes to light. The Commission considers that such a blanket and indiscriminate renunciation of controls on VAT and the collection of any additional sums undermines the functioning of the harmonised system and the proper collection of Community own resources. The request is in the form of a reasoned opinion, the second stage of the infringement procedure provided for in Article 226 of the EC Treaty. If it does not receive a satisfactory reply within two months of receipt of its reasoned opinion, the Commission may bring the matter before the Court of Justice.

In its 2003 Finance Act, the Italian Government approved tax measures (the "condono") which allow taxpayers to regularise various unpaid taxes, including VAT. Under the act, the Italian administration waives the right to future controls on periods of non-payment of VAT and allows taxpayers to "wipe the slate clean" by paying the State a fixed sum, if no return was filed, or a percentage of the VAT initially declared on sales and purchases in the reference period if a return was filed. The waiver of further controls on unpaid VAT applies even if it is proven that irregularities were committed.

The Commission considers that the scheme is in breach of the 6th VAT Directive which requires all supplies of goods and services within the country to be taxed and obliges Member States to take the necessary steps to ensure that taxable persons fulfil their obligation to declare and pay VAT.

In the Commission's view, the Italian measures go beyond the margin of discretion that Member States enjoy for adjusting their controls on the basis of the human and technical resources available to them. Italy's action appears more like a blanket and indiscriminate renunciation of controls on and collection of VAT which contravenes the obligations it has assumed regarding the application of Community law.

The Commission further believes that the Italian measures jeopardise the proper collection of Community own resources, part of which consists of a percentage of each Member State's VAT base. Member States are required to exercise due diligence in the collection of own resources and are only discharged of their responsibilities by `force majeure'.

Member States are therefore responsible for establishing appropriate infrastructures to prevent the loss of own resources through errors, negligence or their failure to enforce the system properly.

The latest data on infringement procedures against all Member States can be found on the following website:

http://europa.eu.int/comm/secretariat_general/sgb/droit_com/index_en.htm