di Francesco Fiscella
1. PREMESSA
L’art. 11 del DL 24.4.2017 n. 50, conv. L. 21.6.2017 n. 96, ha previsto una definizione delle liti fiscali pendenti in cui è controparte l’Agenzia delle Entrate, circoscritta a quelle il cui ricorso introduttivo sia stato notificato entro il 24.4.2017.
La disciplina in esame è stata oggetto di analisi e chiarimenti da parte della circ. Agenzia delle Entrate 28.7.2017 n. 22.
La definizione delle liti fiscali comporta:
- lo stralcio per intero delle sanzioni amministrative collegate al tributo;
- lo stralcio per intero degli interessi di mora (si tratta degli interessi che vengono addebitati in caso di tardivo/omesso pagamento delle somme derivanti da cartella di pagamento o da accertamento esecutivo);
- lo stralcio del 60% delle sanzioni non collegate al tributo.
Vanno corrisposte per intero le imposte contestate nell’atto introduttivo del giudizio, a prescindere dalle sentenze dei giudici nel frattempo depositate; pertanto, quand’anche il contribuente sia risultato vittorioso nel merito per due gradi di giudizio, se si vuole avvalere della definizione bisogna comunque pagare le imposte per intero.
Gli interessi da ritardata iscrizione a ruolo (al tasso del 4% annuo) vanno invece corrisposti sino ai 60 giorni successivi alla notifica dell’atto che si intende definire (sono tali, di norma, gli interessi già contestati nell’avviso di accertamento o nella cartella di pagamento).
Le spese processuali sono automaticamente compensate, anche per il processo di Cassazione.
Rientrano nella definizione solo le liti fiscali in cui è controparte formale l’Agenzia delle Entrate: pertanto se il ricorso, a prescindere dalla tipologia di vizio sollevato, è stato notificato solo ad Agenzia delle Entrate-Riscossione (ex Equitalia), la lite non è definibile.
Sono escluse le cause, tributarie e non, in cui la controparte è un ente diverso dall’Agenzia delle Entrate, si pensi all’Agenzia delle Dogane o all’INPS.
Affinché la lite sia definibile, occorre che fosse pendente al 24.4.2017, quindi che alla predetta data fossero ancora aperti i termini di impugnazione della sentenza (ad esempio per l’appello o il ricorso per Cassazione) o di riassunzione.
Enti territoriali
Gli enti territoriali (esempio Comuni e Regioni), entro il 31.8.2017, avrebbero potuto deliberare la definizione delle liti tributarie pendenti, con le forme previste per l’adozione dei propri atti.
2. ADEMPIMENTI
Per fruire della definizione delle suddette liti fiscali pendenti, occorre, entro il termine perentorio del 2.10.2017:
- effettuare il versamento del totale delle somme dovute per la definizione o della prima rata;
- trasmettere all’Agenzia delle Entrate la domanda di definizione, redatta sull’apposito modello (approvato con il provv. Agenzia delle Entrate 21.7.2017 n. 140316), nel quale occorre indicare gli estremi del suddetto versamento.
La domanda di definizione deve essere inviata tramite trasmissione telematica:
- direttamente dal contribuente (se in possesso delle credenziali per Entratel o Fisconline);
- oppure rivolgendosi ad un intermediario abilitato;
- oppure recandosi presso un qualsiasi ufficio territoriale dell’Agenzia delle Entrate (non necessariamente presso la Direzione provinciale che è parte del contenzioso che si vuole definire).
Per ogni controversia autonoma va compilato un distinto modello di domanda, e per controversia si intende quella relativa ad ogni singolo atto impugnato.
Non ha rilevanza il fatto che il contribuente, mediante unico ricorso, abbia impugnato più atti, o che il giudice abbia disposto la riunione dei ricorsi.
La definizione è preclusa se, prima della domanda di definizione, la lite non è più pendente, quindi se si fosse già formato il giudicato (il caso classico è il deposito di una sentenza della Corte di Cassazione senza rinvio).
Perfezionamento della definizione
Il perfezionamento della definizione avviene con la presentazione della domanda unitamente al versamento del totale delle somme dovute o della prima rata, entro il 2.10.2017.
Inadempienze concernenti le rate successive alla prima avranno come effetto conseguenze sanzionatorie, ma non la decadenza dalla definizione.
3. COMPILAZIONE DELLA DOMANDA DI DEFINIZIONE
Il modello di domanda va compilato indicando le informazioni che consentono di individuare il contenzioso oggetto di definizione e gli importi da corrispondere, per i quali vige l’autoliquidazione.
Occorre quindi indicare:
- il codice dell’ufficio legale della Direzione provinciale/DRE parte del processo (il dato è reperibile nel sito internet dell’Agenzia delle Entrate);
- il numero identificativo dell’atto impugnato, unitamente al periodo d’imposta o all’anno di registrazione, nonché la data di notifica del ricorso introduttivo;
- il giudice adito (in caso di processo pendente all’interno di un grado, ad esempio se si è in attesa di fissazione dell’udienza) o che ha reso la pronuncia (se pendono i termini per l’appello o il ricorso per Cassazione);
- il numero di registro generale ricorsi (RGR) o di registro generale appelli (RGA), dato che emerge da diversi atti processuali, per esempio dalla comunicazione di udienza.
Bisogna poi, se del caso, esercitare l’opzione per il pagamento rateale degli importi.
Nel modello di domanda occorre autoliquidare gli importi da pagare, tenendo presente che:
- si computano gli importi spettanti all’Agenzia delle Entrate contestati nel ricorso introduttivo avverso l’atto impositivo (quindi imposta, interessi da ritardata iscrizione a ruolo o altra tipologia e spese di notifica), al netto delle sanzioni collegate al tributo (se si tratta di cartella di pagamento, sembra quindi non si debbano computare gli aggi di riscossione);
- sulla quota a titolo di tributo contestata nell’atto impugnato si calcolano, autonomamente, ulteriori interessi da ritardata iscrizione a ruolo (tasso del 4% annuo) sino al sessantesimo giorno successivo alla notifica dell’atto impugnato (anche se si tratta, per esempio, di imposta di registro, in merito alla quale, nelle situazioni ordinarie, tali interessi non spettano);
- si scomputano le somme già pagate per effetto della riscossione frazionata di spettanza dell’Agenzia delle Entrate (quindi non gli aggi di riscossione);
- si scomputano gli importi, versati e da versare, per effetto della rottamazione dei ruoli ex 6 del DL 193/2016, senza considerare anche in questo caso gli aggi di riscossione.
La definizione riguarda la parte di processo ancora in essere alla data di presentazione della domanda: quindi, gli importi oggetto di giudicato interno o di annullamento in autotutela parziale non devono essere computati. Ne deriva che:
- le somme riconducibili alla parte di atto oggetto dell’autotutela parziale rimangono non dovute;
- quelle concernenti il giudicato interno, a seconda dei casi, possono o meno spettare.
In ogni caso, la definizione non dà diritto alla restituzione di quanto pagato; quindi, se il contribuente avesse già versato tutto il dovuto a seguito di riscossione frazionata, nella maggioranza delle ipotesi l’interesse alla definizione non sussisterebbe.
4. VERSAMENTI
Gli importi dovuti per la definizione devono essere versati in unica soluzione entro il 2.10.2017, oppure, se superiori a 2.000,00 euro:
- in tre rate, scadenti il 2.10.2017 (40% degli importi), il 30.11.2017 (40% degli importi) e il 2.7.2018 (20% degli importi);
- o in due rate, scadenti il 2.10.2017 (40% degli importi) e il 30.11.2017 (60% degli importi).
Occorre, in caso di versamento rateale, maggiorare le rate degli interessi legali dal 3.10.2017 (interessi attualmente pari allo 0,1% annuo).
Per ogni controversia autonoma (quindi per ogni atto impugnato) è necessario un distinto versamento.
Obbligo di utilizzare il modello F24
I versamenti per la definizione delle liti devono avvenire mediante il modello F24, anche quando i tributi, ordinariamente, vadano pagati con altre modalità (ad esempio il modello F23).
A tal fine, con la ris. Agenzia delle Entrate 1.8.2017 n. 108 sono stati istituiti appositi codici tributo.
Compilazione del modello F24
Ai fini della compilazione del modello F24:
- occorre indicare il “codice ufficio”, identificabile nel codice dell’ufficio legale della Direzione provinciale o della DRE (lo stesso codice da indicare nella domanda di definizione);
- occorre distinguere le imposte e gli interessi dovuti in base ai codici tributo istituiti dall’Agenzia delle Entrate;
- nel campo relativo all’“anno di riferimento”, bisogna indicare non l’anno in cui avviene il pagamento ma il periodo d’imposta oggetto dell’atto impositivo oppure l’anno di registrazione.
Emerge quindi una differenza rispetto alla compilazione del modello di domanda di definizione: mentre in questo si indicano le somme dovute nella loro totalità (tutte le imposte e gli interessi), nel modello F24 occorre distinguerle tra imposte e interessi.
Compensazione
È ammessa la compensazione degli importi da versare con crediti disponibili.
5. SOSPENSIONE DEI PROCESSI
I processi che rientrano nella definizione non sono automaticamente sospesi, in quanto a tal fine è necessaria l’istanza del contribuente.
Tale istanza, non soggetta a forme particolari, va depositata presso la segreteria del giudice:
- se l’istanza viene prodotta, la sospensione si verifica sino al 10.10.2017;
- poi, se il contribuente, sempre entro il 10.10.2017, dimostra di avere definito la lite (producendo in giudizio la domanda e il modello F24), la sospensione permane sino al 31.12.2018.
Entro il 31.7.2018, l’Agenzia delle Entrate può opporre il diniego di definizione, atto impugnabile dinanzi al giudice tributario.
6. SOSPENSIONE DEI TERMINI PROCESSUALI
Per le liti definibili, i termini di impugnazione delle sentenze (appello, ricorso per Cassazione, revocazione) e per le riassunzioni (si pensi al rinvio disposto dalla Cassazione) sono automaticamente sospesi per 6 mesi se scadono nel periodo che va dal 24.4.2017 al 30.9.2017.
Quanto esposto vale, a titolo esemplificativo, per:
- il termine breve di impugnazione (60 giorni dalla notifica della sentenza);
- il termine lungo di impugnazione (6 mesi dal deposito della sentenza non notificata);
- il termine di riassunzione in rinvio (6 mesi dal deposito della sentenza di Cassazione).
7 RAPPORTI CON LA ROTTAMAZIONE DEI RUOLI
Per i contribuenti che, entro il 21.4.2017, hanno aderito alla rottamazione dei ruoli (ai sensi dell’art. 6 del DL 193/2016), la definizione delle liti può avvenire solo unitamente alla prima, quindi non si può rinunciare alla rottamazione se si intende definire la lite.
Tuttavia, se i versamenti da rottamazione avvengono in ritardo o in maniera insufficiente (fatto che inibisce il perfezionamento della rottamazione dei ruoli), la definizione delle liti non viene pregiudicata. Quindi, nel contempo:
- il contribuente perde i benefici della rottamazione dei ruoli per quanto riguarda la relativa parte di debito;
- se i versamenti e la domanda di definizione sono effettuati entro il 2.10.2017, permangono i benefici derivanti dalla definizione delle liti, per la relativa parte di debito.
La presenza di un diniego di rottamazione dei ruoli non impugnato non osta alla definizione delle liti pendenti.
Se il diniego di rottamazione fosse stato impugnato, la definizione potrebbe a nostro avviso ugualmente avvenire, ma non constano chiarimenti dell’Agenzia delle Entrate al riguardo.
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Here at Tamed Exotics, we offer sugar gliders for sale. The sugar gliders we offer for sale are of the very best quality. They have been socialized and domesticated to suit the needs of an ordinary family or individual. Sugar gliders are extremely social animals. In the wild, they live in large family groups, called colonies. The sugar gliders in pairs will be adopted as it is. Keep in mind that Sugar glider colors and markings may change as they grow. Breeding rights can be issued for additional fees.
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Thanks for giving your ideas on this blog. Additionally, a myth regarding the banks intentions when talking about foreclosed is that the financial institution will not take my repayments. There is a certain amount of time that this bank will require payments in some places. If you are very deep within the hole, they are going to commonly demand that you pay that payment entirely. However, i am not saying that they will not take any sort of payments at all. In the event you and the loan company can have the ability to work anything out, the foreclosure process may halt. However, should you continue to miss out on payments underneath the new program, the property foreclosure process can pick up where it was left off.
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I also believe that mesothelioma cancer is a unusual form of melanoma that is often found in those previously exposed to asbestos. Cancerous tissue form in the mesothelium, which is a shielding lining that covers the vast majority of body’s organs. These cells typically form in the lining on the lungs, stomach, or the sac which encircles the heart. Thanks for giving your ideas.
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