Tax reform: news on compositions, repentance and cooperative compliance
Il Sole 24 Ore guide on the new restrictions and benefits introduced by Legislative Decree 148/2026
Quick Look
- Il Sole 24 Ore analyzes the innovations of Legislative Decree 148/2026 in force from 12 August, focusing on composition with creditors, special repentance and cooperative compliance.
- A practical guide for businesses and professionals on the new fiscal reliability requirements.
AI-generated summary
Why It Matters
Legislative Decree 148/2026, in force from 12 August, introduces substantial changes to Italian tax legislation regarding composition with creditors and cooperative compliance.
What changes for the composition with creditors, the special repentance and cooperative compliance in light of the latest decree on tax reform (Legislative Decree 148/2026, in force since 12 August)?
Businesses and professionals ask this question, commit to verifying whether they have the requirements to access or remain among the subjects entitled to the rewards provided by the Tax Office for the most reliable taxpayers.
The experts from Il Sole 24 Ore respond by indicating where the rules have become more restrictive and where they are more favourable, also citing the guidelines of the Revenue Agency. The result is a guide to preventive controls on accounting systems and all the other variables involved, also with calculation examples.
All this in the Focus on Regulations and Taxes, on newsstands on Thursday 8 October with Il Sole 24 Ore at the total price of 3 euros.
Open Questions
- What are specific examples of compliance calculations?
