Chapter 1. The general principles of administrative sanctions Foreword 1. The principle of legality 2. The principle of personhood 3. The principle of imputability 4. The principle of culpability 5. Causes of non-punishability 6. Criteria for determining the penalty 7. Concurrence of persons and mediated perpetrator. 8. Concurrence of violations and continuation 9. Sale of business 10. Transformation, merger and demerger of companies 11. Incidental penalties 12. Imposition of sanctions. 13. Forfeiture and statute of limitations 14. Judicial protection and administrative appeals 15. Enforcement of sanctions 16. Mortgage and attachment 17. Suspension of refunds and offsetting 18. Collection of penalty 19. Abolition of surcharge and fine penalty Chapter 2. The deflative institutions of tax litigation. Foreword 1. The voluntary repentance 2. Adherence to reports of findings 3. Assessment with adhesion 4. Acquiescence 5. Judicial conciliation 6. The complaint and tax mediation 7. The facilitated settlement Chapter 3. The personal income tax Foreword 1. Background and taxable persons 2. Income of spouses and minor children 3. Income produced in an associated form 4. Income of the de cuius 5. Tax base and tax period 6. Deductible expenses 7. Calculation of the tax 8. Deductions from the tax 9. Net tax and tax payable 10. Income subject to separate taxation Chapter 4. Income categories Foreword 1. Land incomes 1.1. Dominical income 1.2. The agrarian income 1.3. The income of buildings 1.3.1. Dry coupon income. 1.3.2. Penalties on the omission of dry coupon compliance. 2. Capital income 3. Income from employment 4. The incomes of self-employment. 5. Business income 5.1. Minor enterprises 6. Miscellaneous income 6.1. Capital gains and other miscellaneous income Chapter 5. The corporate income tax IRES Foreword 1. The taxable persons 2. The provisions common to the three categories of taxable persons of the tax 2.1. Taxable base, tax period and rate, tax deduction for charges 2.2. The deduction of advance payments. 2.3. The offsetting of withholding taxes 2.4. Carry-over or refund of excesses 3. The total income of corporations and business entities 3.1. The carrying forward of losses 3.2. Income components. Revenues 3.3. Capital gains on assets 3.4. The exempt capital gains 3.5. The contingent assets 3.6. Dividends and interest 3.7. Real estate income 3.8. Income and expenses that cannot be counted in determining income 3.9. Inventories 3.10. Components of liabilities 3.11. Work-related expenses 3.12. Interest expense 3.13. Tax and social security charges 3.14. Capital losses, contingent liabilities and losses. 3.15. Depreciation and amortization 3.16. Provisions 3.17. Expenditures related to more than one fiscal year. 3.18. Relations with companies located in blacklisted countries. 3.19. The taxation of groups 3.20. Domestic consolidation 3.21. The penalty aspect 3.22. Worldwide consolidation 4. Resident noncommercial entities. 5. Nonresident business corporations and entities. Chapter 6. Penalties in the field of direct taxes Foreword 1. Violations related to direct tax returns. Failure to file an income tax return 1.1 Unfaithful declaration 2. Violations related to the declaration of substitute taxpayers 3. Failure to report changes in land income 4. Transitional provision Chapter 7. Penalties on value added tax Foreword 1. Objective premise 2. Subjective prerequisite 3. Taxable persons 4. Chargeability of the tax 5. Taxable, exempt and excluded transactions 6. The taxable base 7. The tax rates 8. The right of recoupment 9. The right of deduction 10. Nondeductibility 11. Pro-rata deduction 12. Taxpayers' obligations. 13. Persons not required to issue the invoice 14. Self-billing 15. The change notes 16. Payments, surpluses and refunds 17. Refund of VAT not due 18. Annual return. 19. Intracommunity transactions. 20. Extra-community transactions. 21. Penalties 21.1 Violations related to the declaration of value added tax and refunds 21.2. Violation of obligations relating to documentation, registration and identification of transactions subject to value added tax 21.3. Violations related to exports Chapter 8. Provisions common to direct taxes and value-added tax Foreword 1. Violations related to the content and documentation of statements 2. Violations of obligations related to accounting 3. Violations of the obligations of financial operators 4. Other direct tax and value-added tax violations 5. Incidental penalties in the field of direct taxes and value-added tax Chapter 9. Penalties in the area of collection. 1. Delayed or omitted direct payments. 2. Violations of the obligation to perform withholding taxes. 3. Incompleteness of payment documents. Chapter 10. Penalties on tax monitoring 1. Fiscal monitoring 1.1. Penalties Chapter 11. The undue use in compensation. 1. The undue use in compensation and the related penalties Chapter 12. Penalties on indirect taxes 1. The registration tax 1.1 Object of the tax 1.2. Taxable persons. 1.3. Application of the tax 1.4. The taxable base. 1.5. Amount of the registration tax 1.6. Principal, supplementary and complementary tax. 1.7. Lease and rents. 1.8. Dry coupon tax 2. Penalties 2.1. Failure to apply for registration and submit the report 2.2. Insufficient declaration of value 2.3. Concealment of consideration 2.4. Failure or irregular maintenance or presentation of the register 2.5. Other infractions 2.6. Late payment 3. Inheritance and gift tax 4. Penalties 4.1. Irregularity, incompleteness and infidelity of the declaration 4.2. Omission of the declaration 4.3. Infidelity of the declaration 4.4. Omission and late payment 4.5. Violation in the field of cultural property 4.6. Violations related to article 48 4.7. Other violations 5. Gift tax Chapter 13. Penalties on mortgage and cadastral taxes Foreword 1. The mortgage tax 1.1. The penalties 2. The cadastral tax. Chapter 14. Penalties on stamp duty and other taxes Introduction 1. The stamp tax 2. Penalties 2.1. Penalties on persons required to comply with specific obligations. 2.2. Failure to pay or insufficient payment of the tax and failure or misstatement of the adjustment statement. 2.3. Violation regarding the use of stamping machines 2.4. Violations constituting crimes 2.5. Liability of officials of the financial administration 2.6. Regularisation of acts issued in violation of the provisions of Presidential Decree 642-1972 2.7. Irrecoverability of stamps 2.8. Methods of ascertaining violations 2.9. Time limits and refunds 3. Tax on government concessions 3.1. Penalties Chapter 15. Penalties on customs duties 1. Customs duties. 2. Penalties: Background 2.1. Smuggling 2.2. Differences between cargo and manifest 2.3. Differences from the declaration of goods intended for final importation, storage, or shipment to other customs 2.4. Differences from the declaration for export of goods with duty drawback 2.5. Failure to discharge the security bill and differences in quantity 2.6. Differences in quality from the security bill 2.7. Differences in goods stored in private customs warehouses 2.8. Differences found in temporary storage warehouses 2.9. Differences from the declaration of goods for temporary import or export. 2.10. Differences in quality and quantity in temporary re-export and temporary re-import 2.11. Release for consumption without authorization of temporarily imported goods 2.12. Failure to comply with obligations imposed on captains and masters of aircraft 2.13. Failure or delay in the provision of customs declaration. 2.14. Failure to comply with customs formalities 2.15. Penalties for violations inherent in surveillance zones. Chapter 16. Local taxes and related penalties Foreword 1. The regional tax on productive activities 1.1. The constitutional legitimacy of IRAP 1.2. Penalties for violations related to the declaration 1.3. Penalties for violations related to the payment of the tax 1.4. Penalties for violations related to accounting obligations 2. Regional surtax on Irpef 3. Tax revenues of the provinces 4. Tax revenues of municipalities 4.1. Dry coupon tax on rents. 4.2. Tourist tax. 4.3. Landing tax on the smaller islands. 4.4. Purpose tax 4.5. Tax for the occupation of public spaces and areas. 4.6. Tax on advertising and public postings 4.7. Revenue sharing of taxes in case of real estate transfer 4.8. Municipal surtax on passenger boarding fees on aircraft 4.9. Irpef municipal surtax 5. Iuc: Single Municipal Tax 5.1. Imu, Imposta Municipale Propria (municipal tax) 5.2. Tari, Waste tax 5.3. Tasi, Tax on Indivisible Services 5.4. Duties of the taxpayer and penalty profiles 6. Imus, Secondary Municipal Tax Chapter 17. Penalties on minor taxes 1. The car tax: the discipline 1.1. Penalties 2. The television subscription fee: general profiles 2.1. Payment methods and penalties 3. The entertainment tax 3.1. Accounting obligations and penalties 3.2. Deadlines for payment and penalties 4. Single tax on betting and wagering contests 4.1. Duties and penalties 5. Violations in the area of removal of cases of unauthorized offer, through telematics, of games, lotteries, bets or betting contests with cash winnings 6. The tax on insurance and life annuity contracts 7. Annual tax on pleasure craft. 8. Treasury tax on flights of air taxi passengers. 9. Treasury tax on private aircraft. 10. Stamp tax on scudded financial assets. 11. Annual chamber fees. 12. The tax on sulfur dioxide and nitrogen oxide emissions: Discipline and penalties. 13. Tobin tax, the taxation of financial income and penalties 14. Additional administrative penalties: violations related to the tax registry and tax code. Chapter 18. Criminal tax penaltieshe text, updated to the Review of the penalty system, Legislative Decree 158-2015 in Official Gazette Oct. 7, 2015, No. 55, and with Summary tables, aims to group together the main administrative tax penalties found in the Italian legislative landscape, while providing the reader with a brief but comprehensive analysis of tax regulations. For the sake of completeness and greater comprehensiveness of the work, it was decided to propose first of all the sanctioning aspect of each tax with an exposition of the relevant discipline, and this in order to make the sanctions illustrated more intelligible to both the taxpayer and the professional. The text, not only provides an overview of administrative tax penalties, but also exposes how the taxpayer can settle the tax claim in a transactional manner. Thus, the deflatory institutions are analyzed, such as voluntary compliance, which is allowed as of January 1, 2015 without any time limit, assessment with adhesion, acquiescence, judicial conciliation, complaint, tax mediation and facilitated settlement. Attention is also focused on direct and indirect taxes, such as IRPEF, IRES and VAT and their penalties. Finally, the penalty discipline of local, regional, provincial and municipal taxes, as well as other minor taxes, is analyzed.