As we anticipated, the request to ask for the “refreshment” contribution ranging from 1,000 euros upwards it consists of only two pages: the first will enter the company data and the IBAN code to receive the money; the second should indicate the names of the persons subjected to anti-Mafia occurs. It is, in fact, a self-certification, which will allow the Revenue Agency to provide the contribution in a much simpler and faster way, thus avoiding excessive bureaucratization of the procedure.
Obviously, this does not mean that there will be no controls. Rather. As explained by the Agency itself, checks on applications will take place in three phases and, in the event of irregularities, serious penalties are likely.
Straight grant, the Agency checks Revenue
As also explained in the instructions attached to the application form for the non-refundable contribution, the first check will be carried out before the disbursement of the same and may lead to the rejection of the application. However, these will be “quick” checks, which will still have to allow the assignment of the contribution in the shortest possible time. A second check will be carried out on the IBAN, to make sure that the current account holder and the requestee match.
The third, more incisive, check will verify that the data entered in the application correspond to reality. In particular, Revenue Agency technicians will focus on income data, using the information deriving from electronic invoices, fees, data from periodic settlement communications and VAT returns.
Grants: the penalties
In the event that irregularities or discrepancies emerge from the checks, the Revenue Agency announces that the contribution paid will be recovered compulsively, but not only. If it turns out that the sum should be partly or totally not due, in fact, the penalty provided for in article 316-ter of the Criminal Code applies (Misappropriation of disbursement against the State).
In a nutshell, you risk imprisonment from 6 months to 3 years e administrative penalty from 5,164 euros to 25,822 euros, with a maximum of three times the unduly received contribution. About unduly receiving the contribution, however, you may choose to give it up at any time by returning the amount and paying penalties and interest through active repentance.