Stop the preventive cross-examination, what happens to the Taxpayer's Statute?

The preventive cross-examination in the event of a tax assessment has been suspended, the news comes from the Ministry of Economy and Finance.
With Legislative Decree 219 of 2023, the new Taxpayer Statute was approved which modifies/integrates Law 212 of 2000.
Among the strengthened principles is the right to preventive cross-examination divided into different phases.
The rule aims to reduce litigation through a preventive dialogue during which the taxpayer can explain his reasons.
The bad news is that the MEF with an act of direction dated 29 February 2024 communicated the suspension of preventive cross-examination, here are the reasons for this choice.
Stop the preventive cross-examination in the case of tax assessments, that's why the preventive cross-examination is now regulated by Article 6-bis of the Taxpayer's Statute, introduced by the aforementioned Legislative Decree 219.
It provides that the acts that can be independently challenged before the tax jurisdiction bodies are preceded, under penalty of annulment, by an informed and effective cross-examination.
The guidance document states that the new legislation provides for generalized application, but with the exclusion of some acts, in particular: automated, substantially automated, prompt liquidation and formal control of declarations acts and for the acts for which there is it is the well-founded danger for collection.
Furthermore, the law refers to a decree of the Ministry of Economy and Finance for the specific identification of the acts for which preventive cross-examination is not foreseen.
read also Tax assessment: what it is, how it works, how to defend yourself and prescription Pending the adoption of this provision, the Ministry has therefore decided to suspend the effectiveness of article 6-bis of the Taxpayer's Statute, as amended by the decree legislative 219 of 2023.
To this it is added that article 6-bis can be considered of a general nature, given that it does not in fact modify the previous regulations, otherwise it would have been necessary to introduce a repeal of the previous rules.
Finally, the MEF underlines in the policy document, the regulations are intended to be further adapted and specified in relation to the taxpayer's participation in the assessment procedure, in accordance with the provisions of Legislative Decree no.
13 of 2024 which provides for «Provisions regarding tax assessments and biennial composition with creditors».
It follows that the entry into force of the preventive cross-examination is postponed until the issuing of the decree aimed at listing the acts excluded from the preventive cross-examination and, in any case, until the date of 30 April 2024.