Overview
- The PIAO sets 320,000 accertamenti by the tax agency and 75,000 targeted verifications by the Guardia di Finanza for a total of 395,000 checks.
- Sogei’s centralized system continuously cross-matches more than 200 datasets, including returns, bank flows, electronic invoices and VAT records, to surface anomalies.
- Risk selection still hinges on Isa scores from 1 to 10, with 8 or higher earning fewer checks and benefits, and below 6 sharply increasing the likelihood of scrutiny.
- Most cases begin with a request for clarifications rather than an assessment notice, and ignoring it can trigger a formal accertamento; taxpayers can also reduce exposure by opting for the two-year concordato that pre-agrees taxable income.
- A recent European Court of Human Rights ruling requires specific justification for each access to financial data and effective defense safeguards during the investigative phase.