CECCUZZI ed altri: "Disposizioni in materia di accertamenti effettuati sulla base degli studi di settore" (3087)

This legislative proposal concerns the rules and procedures for tax assessments carried out using sector studies. It aims to refine how tax authorities use statistical benchmarks to identify potential under-reporting of income within specific business sectors. This procedure primarily affects small business owners and self-employed professionals in Italy who are subject to tax audits based on industry-wide average performance data.