RIFORMA DELLE SANZIONI: SULLA DISTINZIONE TRA CREDITI D’IMPOSTA INESISTENTI E NON SPETTANTI

In the context of the tax penalty reform implemented by Legislative Decree No. 87 of June 14, 2024, the Italian government sought to clarify the distinction between “non-existent” and “non-entitled” tax credits, as mandated by the 2023 enabling law. While the judiciary had previously defined non-existent credits as those lacking a fundamental basis and detectable through formal checks, the new reform diverges by removing the second requirement. This shift departs from earlier legal interpretations and complicates the distinction between non-existent and non-entitled credits. The reform attempts to offer clearer definitions of these con-cepts but struggles with the complexity and variability of tax credits, each governed by differ-ent regulations. As a result, the effort to impose more rigorous distinctions falls short, leaving unresolved ambiguities. Specific interventions in individual credit regulations would ensure greater certainty in sanctions regulation.