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Area Fiscale e Amministrativa - Gestione dell'impianto contabile aziendale
Martedì 25 Ottobre 2016 06:40

Il D.L. 193/2016 si occupa di definire la rottamazione delle cartelle Equitalia e la chiusura della stessa dal 1° luglio 2017. E' bene ricordare che Equitalia verrà "sostituita" da "Agenzia Entrate - Riscossione" che si occuperà di far fronte a tutte le problematiche di cui si occupa oggi Equitalia.Contemporaneamente a questo passaggio è stata posta in essere la rottamazione di tutti i ruoli, ovvero di tutte le cartelle relative ai contributi previdenziali ed assistenziali (INPS/INAIL) a tutte le imposte (AGENZIA DELLE ENTRATE)  inclusa l'IVA e tutti i tributi e tasse emessi dalle Regioni, dalle Province e dai Comuni emesse da Equitalia dal 2000 al 2015.
Potranno accedere alla rottamazione delle cartelle anche coloro che hanno in essere una rateizzazione purchè paghino tutte le rate dal 1° ottobre 2016 al 31 dicembre 2016 anche se in questo caso la parte delle sanzioni e degli interessi già pagate non saranno recuperate.
Resteranno fuori dalla rottamazione le cartelle relative al recupero degli aiuti di Stato, all'IVA riscossa all'importazione, cartelle relative ai danni erariali per sentenze confermate dalla Corte dei Conti e alle sanzioni legate a sentenze penali di condanna.
La cartella depurata quindi dalla parte delle sanzioni e degli interessi che verranno eliminate saranno costituite dall'imposta da recuperare, dagli interessi legati alla tardiva iscrizione ai ruoli, gli aggi spettanti ad Equitalia da calcolare sulle prime 2 voci indicate, poi naturalmente dalle spese per le procedure esecutive e dalle spese di notifica delle cartelle.  Per le multe stradali invece verranno escluse solo gli interessi di mora e le ssanzioni maturate ai sensi della L. 689/81.
Per aderire alla rottamazione delle cartelle bisognerà presentare domanda entro il prossimo 22 gennaio 2017 e s
uccessivamente all'adesione, qualora si eseguisse un versamento tardivo o insufficiente si andrebbe a realizzare la decadenza di quanto pattuito e la cartella riassumerebbe le stesse sembianze di prima e non si potrebbe più accedere alla rateizzazione.

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