The Resource Italian digital economy rules and EU law

Italian digital economy rules and EU law

Label
Italian digital economy rules and EU law
Title
Italian digital economy rules and EU law
Creator
Subject
Language
eng
Summary
On 23 December 2013, the Italian parliament approved the 2014 Budget. Amongst the various tax provisions approved, some are intended to apply to digital economy operators (the so called "web tax"). In light of the new "web tax" provisions, this article describes the content of such provisions and comments on their incompatibility with EU law, with particular regards to European Court of Justice case law in the field of direct taxation
Citation source
In: Tax planning international : European tax service. - London. - Vol. 16 (2014),
http://library.link/vocab/creatorName
  • Valz, C
  • La Pietra, L
  • Colombaioni, G
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • ECJ case law
  • direct tax
Label
Italian digital economy rules and EU law
Instantiates
Publication
Label
Italian digital economy rules and EU law
Publication

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