ZAMPARUTTI ed altri: "Modifiche al decreto del Presidente della Repubblica 29 settembre 1973, n. 600, concernenti l'abolizione del sostituto d'imposta" (271)

This procedure concerns proposed changes to Italian tax law, specifically the abolition of the 'sostituto d'imposta' or withholding tax agent. This role currently requires a third party to withhold taxes on behalf of the taxpayer. The proposed changes aim to simplify tax collection and potentially reduce administrative burdens for businesses and individuals in Italy. The impact would be on taxpayers and the tax administration.