ravvedimento operoso
English translation: "voluntary correction or errors" procedure
| 13:37 Sep 21, 2017 |
| Italian to English translations [PRO] Law/Patents - Law (general) / Legal letter | |||||||
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|  Selected response from: James (Jim) Davis Seychelles Local time: 22:47 | ||||||
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| Summary of answers provided | ||||
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| 5 +2 | "voluntary correction or errors" procedure |
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| 4 | active repentance remedy |
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Answers
3 hrs confidence: 
active repentance remedy Explanation: eur lex lo rende nel suddetto modo:http://eur-lex.europa.eu/legal-content/EN-IT/TXT/?uri=CELEX:... term search: ravvedimento from another link: http://www.clglaw.eu/news/july-2016---italy---taxation term search: repentance -------------------------------------------------- Note added at 3 ore (2017-09-21 16:54:49 GMT) -------------------------------------------------- However, there is already the active repentance remedy (“ravvedimento operoso”) for mistakes made by taxpayers; this aspect and the cash needs - aiming at hindering the application of safeguard clauses automatically provided by the European treaties, lead to have to accept a solution similar to the one adopted at the time of the tax shelter. -------------------------------------------------- Note added at 3 ore (2017-09-21 16:59:44 GMT) -------------------------------------------------- http://www.eversheds-sutherland.com/global/en/what/articles/... and amend its related tax returns without penalties ("active repentance" is applicable). http://www.f2a.biz/wp-content/uploads/2015/07/Legal-Tax-News... .... In this case it is possible to resort to active repentance with the application of penalties to rectify any mistakes made in the absence of the agreement). -------------------------------------------------- Note added at 3 ore (2017-09-21 17:07:06 GMT) -------------------------------------------------- https://books.google.it/books?id=Vb3SCwAAQBAJ&pg=PA170&lpg=P... term search: repentance HTH |
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18 hrs confidence: peer agreement (net): +2
peer agreement (net): +2"voluntary correction or errors" procedure Explanation: Hi Sarah I have selected this item many times when filling out my F24 tax return form. Basically if you make a mistake this is a special procedure whereby you correct it voluntary by yourself, before the tax people discover it. The fine and penalties for the mistake (on my part usually a late payment - a few days or so) are greatly reduced. There is no general "procedure" or term for this in the UK, but simply instructions: https://www.gov.uk/self-assessment-tax-returns/corrections http://www.agenziaentrate.gov.it/wps/content/Nsilib/Nsi/Home... Con il “ravvedimento” (art. 13 del Dlgs n. 472 del 1997 - pdf) è possibile regolarizzare omessi o insufficienti versamenti e altre irregolarità fiscali, beneficiando della riduzione delle sanzioni. Working many years ago for an accountant in Milan with English clients, this accountant insisted on "Dutiful acknowledgement of ...." non paying a bill, a late return or in the absence of anything specific "... of one's own mistake". -------------------------------------------------- Note added at 18 hrs (2017-09-22 07:42:28 GMT) -------------------------------------------------- I will now volunarily correct my error. Obviously that should read "Voluntary correction of errors" |
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