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Archive » March 2026 » Cooperative compliance and new fiscal pact

Cooperative compliance and new fiscal pact

Marco Elio Rottigni
March 2026 - n. 3
Keywords: Adempimento collaborativo, banche, Amministrazione finanziaria, sistema fiscale
Jel codes: G21, G28, G32, H20

The Cooperative compliance regime, introduced in Italy by Legislative Decree 128/2015, represents a strategic step for the evolution of relations between the Tax Administration and taxpayers. Marco Elio Rottigni, Director General of the Italian Banking Association, points out that with the lowering of the access thresholds, more and more companies will be able to assess the opportunity to adapt the tools and processes of tax risk management to the requirements for access to the regime.

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