Tax Alert | Budget Law 2023


Published, in the Italian Official Journal of 29 December 2022, the Budget Law for 2023, which contains important provisions aimed at enabling the facilitated settlement of tax disputes (the s.c. Tregua Fiscale). As configured, the Tregua Fiscale introduces several innovative provisions compared to the previous s.c. Pace Fiscale (introduced by Decree-Law No. 119/2018) and deserves special attention, in order to benefit from the opportunities laid down