The Resource ECJ decision on case C-475/03 : Italian IRAP is fully compatible with VAT legislation

ECJ decision on case C-475/03 : Italian IRAP is fully compatible with VAT legislation

Label
ECJ decision on case C-475/03 : Italian IRAP is fully compatible with VAT legislation
Title
ECJ decision on case C-475/03 : Italian IRAP is fully compatible with VAT legislation
Creator
Subject
Language
eng
Summary
The long awaited decision on the Italian Imposta Regionale sulle Attività Produttive (IRAP) was delivered by the European Court of Justice (ECJ) on 3 October 2006. The Court determined that IRAP is compatible with EU legislation and that it does not represent a turnover tax prohibited by Article 33(1) of the Sixth VAT Directive
Citation source
In: Tax planning international : European Union focus. - London. - Vol. 8 (2006),
http://library.link/vocab/creatorName
  • Astolfi, F
  • Conte, M.C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • IRAP
  • VAT
Label
ECJ decision on case C-475/03 : Italian IRAP is fully compatible with VAT legislation
Instantiates
Publication
Label
ECJ decision on case C-475/03 : Italian IRAP is fully compatible with VAT legislation
Publication

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