As tax subject is concerned, starting from February 1st, 2011, will come in force new higher sanctions applicable in case of: i) judicial settlement, referred to claims filed from the date abovementioned; ii) statement verbal proceedings, in case of full acceptance of the tax office claims, without chance of contradictory; iii) reformation, regarding breaches and belated or omitted payments; iv) verification with adhesion; v) adhesion to invitations and statement verbal proceedings; vi) automatic settlement of sanctions.