The purpose of this article is to examine the effect that two recent decisions of the Italian Constitutional Court (Corte Costituzionale) could have on the interaction between tax treaties and domestic law within the Italian tax system. In addition, two examples of potential conflicts between tax treaties entered into by Italy and domestic law are considered.
Arginelli, P., Innamorato, C., The Interaction between Tax Treaties and Domestic Law: An Issue of Constitutional Legitimacy, <<EUROPEAN TAXATION>>, 2008; (Giugno): 299-304 [http://hdl.handle.net/10807/63383]
The Interaction between Tax Treaties and Domestic Law: An Issue of Constitutional Legitimacy
Arginelli, Paolo;
2008
Abstract
The purpose of this article is to examine the effect that two recent decisions of the Italian Constitutional Court (Corte Costituzionale) could have on the interaction between tax treaties and domestic law within the Italian tax system. In addition, two examples of potential conflicts between tax treaties entered into by Italy and domestic law are considered.
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