Il concordato preventivo biennale nell’attuazione della legge delega di riforma del sistema fiscale

The article aims to examine the discipline of the “new” preliminary tax agreement introduced by Legislative Decree no. 13/2024 following the enabling law no. 111/2023. It constitutes the re-proposal of similar regimes, variously named and already envisaged by the Legislator in the early 2000s, The Author focuses on the qualifying profiles, such as the access conditionalities and the determination of the “agreed” taxable base, entrusted toa substantially probabilistic processing with respect to which, unlike what is established by the enabling law, the rules do not provide for any preliminary interlocution between taxpayer and tax Administration. The profile of greatest interest concerns the coherence with the constitutional principles in tax matters, in particular ability to pay, considering the taxation based on a consensual model; the taxpayer is in fact subject to taxation even if the income does not become effective. The article ends with an examination of the procedural outco mes of the occurrence of pathological events, relating to the termination of the agreement.