In terms of tax control, administrative criteria sometimes deviate from common sense, generating conflict with the taxpayer, as happens in the context of company-partner audits, where the Administration avoids the application of settlement solutions provided for in the tax law itself. Only by abiding by the principle of good administration and the use of conciliation techniques, often offered by the law itself, progress can be made towards a correct legal-tax relationship, also in I win, You win scenarios.
The commercial debt of the Public Administrations vis-à-vis the private sector grew up to 83,356 million euros in 2020, the highest level in the last nine years. In order to avoid that the imbalance in public accounts leads, once again, to become an aggravating factor for the strangulation of liquidity and business solvency, weakened after months of activity paralysis, it is relevant to analyze the situation of pending obligations payment of the Administration against the private sector. Given the current imbalance in public accounts, which will be extended in the coming years, it is necessary to demand payment of invoices from suppliers in a timely manner.