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Multiple breaches, the notice of charge and settling at a discount
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — Legislative Decree 472/1997, art. 12, concurrent and continued breaches (version 7, the last non-empty one before repeal) — verified on September 25, 2026
- Gazzetta Ufficiale — Legislative Decree 472/1997, art. 16, procedure for imposing penalties (version 8) — verified on September 25, 2026
- Gazzetta Ufficiale — Legislative Decree 472/1997, art. 17, immediate imposition (version 7) — verified on September 25, 2026
Contents linked from this module
- Putting a missed tax payment right with ravvedimento operoso
Reduction fractions, interest and the F24 form for anyone fixing a missed payment on their own initiative.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.