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| Agenzia delle Entrate-Riscossione | |
|---|---|
| Name | Agenzia delle Entrate-Riscossione |
| Formed | 2017 |
| Jurisdiction | Italy |
| Headquarters | Rome |
| Parent agency | Ministry of Economy and Finance |
Agenzia delle Entrate-Riscossione
Agenzia delle Entrate-Riscossione is the Italian national tax collection agency created to centralize Italian Revenue Agency enforcement, streamline Ministry of Economy and Finance operations, and implement fiscal measures from legislative acts such as the Budget Law. It operates within the fiscal architecture shaped by instruments including the Italian Constitution, directives from the European Commission, rulings of the Court of Justice of the European Union, and decisions of the Italian Parliament. The agency's activities intersect with institutions like the Bank of Italy, the Council of Ministers, and regional administrations including Lombardy, Lazio, and Sicily.
The agency was established by reform initiatives following debates in the Italian Chamber of Deputies and the Italian Senate influenced by prior entities such as the Agenzia delle Entrate and the former Equitalia. Its creation was shaped by legal instruments including the Decreto Legislativo 201/2011 lineage and adjustments introduced by subsequent Budget Law enactments debated in sessions of the Constitutional Court of Italy and overseen by the Court of Auditors. Historical pressures came from fiscal crises linked to events like the European sovereign debt crisis and policy responses coordinated with the International Monetary Fund and the European Central Bank.
The governance structure aligns with oversight by the Ministry of Economy and Finance and coordination with the Agenzia delle Entrate and judicial bodies such as the Corte di Cassazione. The leadership is accountable to parliamentary committees including the Budget Committee (Italian Parliament), while operational units liaise with regional prefectures and municipal entities like the City of Rome administration. Corporate governance practices reference standards discussed at forums such as the Organisation for Economic Co-operation and Development and legislative scrutiny from the Antimafia Commission where applicable. Employment relations reflect collective bargaining frameworks involving unions like CGIL, CISL, and UIL.
Mandated roles include collection of tax receivables derived from statutes such as the Income Tax Code (Italy), enforcement of obligations under laws like the Value-Added Tax Directive implementations, and administration of recovery processes established by acts including the Tax Collection Code (Italy). The agency executes measures pursuant to orders from magistrates in tribunals including the Tribunale di Milano and the Tribunale di Roma, and cooperates with entities such as the National Social Security Institute and customs authorities like the Agenzia delle Dogane e dei Monopoli. It also implements EU measures emerging from the Council of the European Union and judgments from the European Court of Human Rights when relevant.
Enforcement tools encompass issuance of tax assessments drawn from norms in the Civil Code (Italy), service of notices consistent with procedures applied in administrative tribunals like the Consiglio di Stato, and execution measures influenced by decisions in the Court of Cassation. Powers include lien registration coordinated with the Conservatoria dei Registri Immobiliari, payroll garnishment interacting with employers across sectors including firms listed on the Borsa Italiana, and asset seizure actions that can involve cooperation with law enforcement agencies such as the Polizia di Stato and the Carabinieri. Cross-border recovery utilizes instruments under the Mutual Assistance Recovery Directive and networks like EUROPOL for financial investigations.
The agency's authority rests on statutes enacted by the Italian Parliament and regulatory measures reviewed by the Constitutional Court of Italy, while contested practices have led to litigation before the European Court of Human Rights and appeals in the Corte di Cassazione. Controversies have involved interpretations of the Tax Collection Code (Italy), procedural safeguards under provisions of the Italian Code of Civil Procedure, and compliance with protections of rights found in the European Convention on Human Rights. High-profile disputes prompted scrutiny from the Antitrust Authority (AGCM) and parliamentary inquiries by commissions such as the Budget Committee (Italian Parliament).
Digital transformation initiatives reference platforms interoperable with systems used by the Agenzia delle Entrate, connectivity standards promoted by the Agency for Digital Italy (AgID), and security frameworks aligned with directives from the European Union Agency for Cybersecurity (ENISA). Services include online payments compatible with banking infrastructures centered on the Bank of Italy, electronic notifications interoperable with the SPID identity system, and data exchange protocols used in cooperation with the National Institute of Statistics (ISTAT and anti-fraud units like the Guardia di Finanza. Technological modernization followed models discussed at conferences by the European Investment Bank and research from institutions such as Bocconi University.
Criticism has been voiced by political groups including Partito Democratico (Italy), Movimento 5 Stelle, and Forza Italia and by civic organizations such as Cittadinanzattiva and trade associations like Confindustria. Reforms proposed in parliamentary bills debated in the Italian Senate aimed to address transparency concerns highlighted in reports by the Court of Auditors and investigations by media outlets such as Corriere della Sera and La Repubblica. Public protests have occurred in regional centers including Naples, Milan, and Turin with commentary from legal scholars at institutions like Sapienza University of Rome and University of Bologna.