Italy’s Council of Ministers tentatively approved a legislative decree on 22 July 2024 that outlines a consolidated text on minor state taxes under Article 21 of Law 9 August 2023, no. 111. The text aims to precisely identify the current rules by organising them in the sector of respective competence.
The current provisions are transposed without modifying their formulation, except in cases where it is necessary.
Minor national taxes
The consolidated law contains the legislation concerning;
- Taxes on private insurance and life annuities;
- Taxes on private insurance and life insurance contracts;
- Air passenger tax and tax on private aircraft;
- Entertainment tax;
- Financial transaction tax;
- Tax on immovable property held overseas;
- TV licence fees;
- Digital services tax;
- Government concession fees;
- Regulations governing special taxes and duties.
Administrative and criminal tax penalties
The Council of Ministers also approved a legislative decree consolidated text of tax, administrative, and penal sanctions on 22 July 2024.
The purpose of this legislative decree is:
- Timely identification of the current regulations, organising them into homogeneous sectors, and updating of the consolidated sector texts in force;
- Formal and substantive coordination of existing rules, including the transposition and implementation of European Union legislation, making the necessary changes, ensuring and improving their legal, logical and systematic coherence;
- Express repeal of incompatible or no longer current provisions.
