Maneuver: from the plastic tax to the Pos, when all the measures come into force



The number of implementing provisions of the budget law is almost double compared to that with which the text of last year arrived in Parliament and is destined to multiply with the final approval

by Antonello Cherchi, Andrea Marini and Marta Paris

Moscovici: this year we will not reject the Italian maneuver

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The maneuver takes its first steps in Parliament and already looks at the extra time. Not only because many rules will not come into effect on January 1st but will have a deferred effect, such as the wedge cut that will start in July or the plastic tax with a debut in April. But also because while the majority and the opposition are preparing for the battle on the possible corrections to the text, the Budget Bill enters the Senate, where it began its work on Wednesday, with a record baggage of 74 implementing measures. Without which many supporting measures cannot be fully operational.

The stock comes almost to dubbing last year's numbers when the yellow-green maneuver entered the Chambers with just forty implementation decrees. A weight that will inevitably grow with the final approval of the bill, enriched by amendments in Parliament. Suffice it to say that at the end of its process, the last budget law came into force quadrupling the load of application measures (161).

The second time of the maneuver therefore promises to be all uphill. Starting from the disputed plastic tax, which once the square on the withdrawal has been found, must be implemented by February with an interdirectoral provision of the Revenue-Customs Agencies (from the payment methods to the electronic transmission of accounting data).

Same fate for the sugar tax, who will always need a decree of the Economy by February. By April 30th the MEF will have to set the rules for the reimbursement of cashless payments through Pos.

And without decrees from the Ministry of the Economy, which will have to arrive by next March, the package cannot be operational Green new deal establishing a fund of 1.4 billion over the next two years for the granting of guarantees (onerous and up to 80%) to programs with green targets, from decarbonisation to the circular economy and also provides for indirect participation in equity instruments. Just as it will need a Economic Development Ministerial Decree, to be issued by February, the provision that provides for a 10% three-year tax credit on corporate green investments.

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