An analysis by Alma LED
The Italian Government has recently introduced the Cooperative Tax Compliance Regime (CTC Regime) within Legislative Decree 221/2023, aiming to enhance communication and cooperation between tax authorities and taxpayers managing tax risks by strengthening the institution of Cooperative Compliance.
This has involved significant changes, including the progressive reduction of the revenue threshold for access to the CTC regime, the enhancement of benefits from the regime and the introduction of a code of conduct for tax authorities and taxpayers.
Francesco Cardone and Erminia Procopio from Alma LED analyse the updated requirements for admission to the CTC regime, its benefits, and an optional regime for taxpayers who do not meet the revenue threshold in further detail here.
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