TOMMASO FOTI: "Modifiche al decreto del Presidente della Repubblica 29 settembre 1973, n. 600, concernenti l'abolizione del sostituto d'imposta" (161)

This legislative initiative proposes to amend a 1973 presidential decree to abolish the 'tax substitute' (withholding tax) system. The goal is to change how taxes are collected, moving away from the automatic deduction of taxes from income at the source. This change would primarily affect taxpayers and employers in Italy, altering the administrative process for income tax payments and potentially changing the timing of tax liabilities.