Administration Financial, Megaprojects and the Cooperative Compliance Regime. Are (New) Developments on the Way?

The essay outlines the features of the cooperative compliance regime introduced in Italy by legislative decree 128 of 5 August 2015, highlights the points of contact between the latter and economic operators interested in implementing megaprojects in Italy, and focuses on prospective developments in the relationship between those planning megaprojects and the Italian Financial Administration. It also takes into account the general principles identified by the Italian tax reform enabling act. This appears to confirm the tendency of the legal system to promote increasingly closer and ongoing cooperation between taxpayers and the tax authorities, no longer (or, at least, not only) for very large economic entities, but also for operators implementing megaprojects with revenue volumes below the current thresholds for accessing the cooperative compliance regime.