Modifiche all'articolo 21 della legge 13 aprile 1977, n. 114, concernente la disciplina dell'imposta sul reddito delle persone fisiche

This procedure concerns changes to Italian Law no. 114 of 1977, specifically Article 21, which governs personal income tax. The aim is to update the regulations for individuals' income tax. These amendments will affect individuals liable for income tax in Italy. The specific changes to the tax calculation and reporting requirements will be detailed in the updated legislation.