PERETTI: Sanatoria delle irregolarità relative ai tributi soppressi per effetto dell'introduzione dell'imposta regionale sulle attività produttive

This legislative act concerns the regularization of tax irregularities related to suppressed taxes resulting from the introduction of the regional tax on productive activities (IRAP) in Italy. It aims to provide a legal mechanism for taxpayers to settle outstanding debts and correct past errors. This procedure primarily affects Italian businesses and professional entities that failed to comply with IRAP tax obligations, allowing them to resolve their tax status with the state.