CECCUZZI e BARETTA: "Disciplina degli accertamenti effettuati sulla base degli studi di settore" (434)

This procedure concerns a legislative proposal to regulate how tax authorities use sectoral studies to conduct audits. It aims to clarify the criteria used to identify tax discrepancies and ensures that these benchmarks are applied fairly when assessing taxpayer compliance. This primarily affects business owners and professionals in Italy whose tax filings are compared against industry-average data during audits.