Draft Maneuver 2024, for the Tax Office direct access to accounts and electronic foreclosure

The Revenue Agency will have the possibility of accessing current accounts via “direct electronic connection” to check their availability before carrying out a seizure. If “debtor credits” emerge in the availability of one or more financial operators, the agent “draws up and notifies the third party electronically, without delay, the payment order”. The technical specifications are delegated to the Mef

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Before proceeding with the seizure, the tax authorities will have the possibility to directly access the current accounts to verify their availability. It is one of the innovations included by the government in the latest draft of the 2024 Budget. Specifically, the law provides that – before proceeding with the seizure of the accounts discovered by consulting the archive of financial reports – the collection agent can, in the out of court, access with “direct electronic connection, the information relating to the availability available” on the accounts (MANEUVER 2024, THE SKYTG24 SPECIAL).

The debtor’s claims and the payment order

If during these checks “debtor credits” emerge in the availability of one or more financial operators, the agent will have to draw up and notify the payment order “electronically to the third party, without delay”. The rule included in the latest version of the The Budget Law then specifies that “the notification of the payment order is also carried out, under penalty of nullity, to the debtor, according to the established methods”. There is a maximum time limit: “No later than thirty days from notification to the third party “.

Technical specifications delegated to the Mef

The draft provides that the technical application cooperation solutions for access to information will be defined by decree of the Ministry of Economy and Finance, after consulting the Italian Banking Association, the Italian Post Office and the Italian Association of Payment Service Providers. Added to these is also the obligation to consult the Guarantor for the protection of personal data, also for the purposes of adopting, it is specified, “suitable guarantee measures to protect the rights and freedoms of the interested parties, through the provision of specific security measures, including organizational ones”. The Mef will also have the task of developing the definition of the “specific IT methods” with which the payment order must be drawn up and notified electronically.