The Resource Italy's IRAP - an analysis from across the Atlantic

Italy's IRAP - an analysis from across the Atlantic

Label
Italy's IRAP - an analysis from across the Atlantic
Title
Italy's IRAP - an analysis from across the Atlantic
Creator
Subject
Language
eng
Summary
In 1997, Italy adopted the Regional Tax on Productive Activities, commonly known by the acronym IRAP. In 2001, the Banca Popolare di Cremona applied for a refund of the tax arguing that it violated Art. 33 of the Sixth Directive. In the course of the subsequent proceedings, Advocate General Jacobs of the European Court of Justice agreed on 17 March 2005 with the bank's position and, on 14 March 2006, Advocate General Stix-Hackl generally confirmed that opinion. In the article, the author reaches a different conclusion on different reasoning on the basis of the facts given in the Opinion, the four "essential characteristics of VAT" and a comparison of the IRAP and the EU-style VAT
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 17 (2006),
http://library.link/vocab/creatorName
Schenk, A
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • regional tax
  • ECJ case law
Label
Italy's IRAP - an analysis from across the Atlantic
Instantiates
Publication
Label
Italy's IRAP - an analysis from across the Atlantic
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...