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ELUSIONE FISCALE (TAX AVOIDANCE): activity, lacking of valid economic reasons, aimed at avoiding obligations or prohibitions envisaged by the tax system and at obtaining tax reductions, which would not be otherwise due.

ENTRATE TRIBUTARIE (TAX REVENUE): sums the State, and other bodies that impose taxes, receive following the application of mandatory rules. See also Tax, Levy, Fee.

EROGAZIONI LIBERALI (DONATIONS): offers made voluntarily to the State or other bodies or organizations that work in the no-profit sector and carry out activities such as study, research, cultural and artistic documentation, entertainment and other activities of social utility. They can be detracted from the tax to be paid; in some cases (for example, those in favour of religious institutions) can be deducted from the income.

ESECUZIONE FORZATA (FORCED EXECUTION): coercive procedure started by the collection agent against the taxpayer in arrears, consisting in the sale by auction of his/her goods up to a value sufficient to guarantee the payment of the credit.

ESENZIONE FISCALE (TAX EXEMPTION): particular form of tax concession with which the legislator excludes certain types of income from tax.

ESERCENTI ARTI E PROFESSIONI (PRACTITIONERS OF CRAFTS AND PROFESSIONS): natural persons, partnerships and associations without a legal personality, usually self-employed.

ESONERO DALLA DICHIARAZIONE DEI REDDITI (EXEMPTION FROM INCOME TAX RETURN): some categories of taxpayers are not obliged to submit an income tax return. Among these, those who possess only:

• income from subordinate employment or from a pension paid by a sole withholding agent required to make withholding taxes;

• income from subordinate employment paid by various subjects, if the last employer has carried out the balance operations,

• income from buildings, only deriving from the possession of the main residence and its possible outbuildings (garage, cellar, etc.);

• income from land and buildings for an overall amount of not more than 185.92 euro;

• only exempt income or income subject to deduction at source.

In any case, individuals are not required to submit the income tax return, unless they are obliged to keep book-keeping entries, if (after the application of the detractions for income from subordinate employment and from family charges, and of the withholding tax) the gross tax owed is no higher than 12 euro. The complete list of subjects exempt is provided every year with the instructions on how to complete the income tax return with Modello Unico.

ESTEROVESTIZIONE (RELOCATION ABROAD): setting up of a company in the countries with a more favourable tax regime compared to the Italian one, with the aim of imputing the income in the foreign country which would otherwise be taxed in Italy. Usually the income invested abroad consists of the capital gains resulting from the transfer of stocks.

ESTIMO (ESTIMATED RATES): rates used by the tax legislation for determining the various types of land incomes (from land and buildings). They are envisaged by the cadastral law and are established for each category and class of land and building.

EVASIONE FISCALE (TAX EVASION): behaviour by which the taxpayer avoids paying tax, completely or in part (total or partial evasion).