In late October 2018, Italy enacted a Law Decree providing for several tax amnesty rules. Some of those rules could be regarded as conflicting with EU law, either because they allow taxable persons to pay to the Italian Revenue Agency less than the VAT due, or because they could qualify as illegal State aid. In this article, the author discusses whether these provisions indeed breach EU law.
Allena, M., VAT and Tax Amnesty in Italy, <<INTERNATIONAL VAT MONITOR>>, 2019; (September/October): 211-214 [http://hdl.handle.net/10807/149891]
VAT and Tax Amnesty in Italy
Allena, M.
2019
Abstract
In late October 2018, Italy enacted a Law Decree providing for several tax amnesty rules. Some of those rules could be regarded as conflicting with EU law, either because they allow taxable persons to pay to the Italian Revenue Agency less than the VAT due, or because they could qualify as illegal State aid. In this article, the author discusses whether these provisions indeed breach EU law.
File in questo prodotto:
Non ci sono file associati a questo prodotto.
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
