GORIA ed altri: Norme per la regolarizzazione spontanea di errori e di omissioni comportanti un minor pagamento della imposta sul valore aggiunto e delle imposte sui redditi

This procedure concerns rules for voluntarily correcting errors and omissions that resulted in underpayment of Value Added Tax (VAT) and income tax. It aims to provide a framework for taxpayers to regularise their tax situation. It affects individuals and businesses who have made such tax errors. The procedure allows for spontaneous correction, potentially avoiding penalties associated with undeclared tax liabilities.