Overview

• The Chamber’s Finance Commission endorsed Vito De Palma’s amendment to embed explicit motivation duties into the Statute of the Taxpayer for future inspections
• Authorization acts and inspection reports by Agenzia delle Entrate and Guardia di Finanza must now specify the precise circumstances and conditions justifying any access to corporate or professional premises
• The new rule applies solely to inspections carried out after the law’s entry into force, preserving the validity and effects of existing acts adopted under prior provisions
• Any inspection lacking “express and adequate” justification will be presumed flawed and open to challenge before the tax tribunal
• The measure is scheduled for plenary debate in the Chamber followed by Senate approval, with conversion into law required by August 16