In brief

Article 1(174) et seq. of Italian Law 197/2022, amended by Italian Decree Law 34/2023, allows taxpayers to remove certain tax return infringements committed up to 31 December 2021 by the deadline of 30 September 2023.

Unlike the ordinary voluntary correction procedure referred to in Article 13 of Italian Legislative Decree 472/97, the special voluntary correction procedure allows penalties to be reduced to 1/18 of the minimum amount and the payment to be made in instalments.

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