On June 4, 2025, the Council of Ministers announced the final approval of Legislative Decree "Supplementary and Corrective Provisions on Tax Compliance, Biennial Preventive Settlement, Tax Justice, and Tax Sanctions," (Disposizioni integrative e correttive in materia di adempimenti tributari, concordato preventivo biennale, giustizia tributaria e sanzioni tributarie).
The decree supplements and amends various tax obligation provisions, including Legislative Decree No. 119/2018…