The Italian Council of Ministers has announced the approval of two legislative decrees on 23 October 2023 that contain certain tax reforms. The first decree contains amendments to the Statute of Taxpayer Rights, including, among others:
- Confirmation of non-retroactivity of tax provisions;
- Incorporation of the guarantee of mandatory cross-examination
- Incorporation of the principle of "ne bis in idem", establishing that the administration can carry out an assessment action only once for each …