Agenzia delle Entrate-Riscossione (Italian Tax Authority – Tax Collection Service) has replaced Equitalia

DL 193/2016 converted into L. 225/2016

By means of the new Tax Decree (Law Decree of October 22, 2016, no. 193 converted into Law with amendments by Law of December 1, 2016 no. 225), Equitalia has been replaced as of July 1, 2017 by a new public entity named Agenzia delle Entrate-Riscossione (Italian Tax Authority – Tax Collection Service).

The Italian Tax Authority – Tax Collection Service is a public entity operating as tax collector at a national level. This new entity is subject to the direction and supervision of the Ministry of Economy and Finance, and supports the work of the Italian Tax Authority.

The above-mentioned Law Decree grants the new entity the same investigation powers with which the Italian Tax Authority is vested. Hence, the former will have stronger instruments to collect taxes from taxpayers. For example, it will have the power to access the database held by Tax Register Information System (Anagrafe Tributaria) as well as to trace taxpayers’ bank accounts and deposited funds.

The Italian Tax Authority – Tax Collection Service has taken Equitalia Group’s companies’ place in all pending legal relationships, including pending court proceedings. As a consequence, the tax collection – managed by a private entity until now – has been turned over to a public entity. Tax collection procedures shall remain unchanged.