CORDER: Modifiche all'articolo 18 del decreto del Presidente della Repubblica 29 settembre 1973, n. 600, concernente disposizioni comuni in materia di accertamento delle imposte sui redditi

This procedure involves modifications to Article 18 of Presidential Decree No. 600/1973, which establishes common provisions for the assessment of income taxes. It focuses on updating the legal framework for how tax authorities verify and determine taxable income. The changes primarily affect taxpayers and tax administration authorities in Italy by refining the rules and procedures used during tax audits and assessments.